{"id":1423,"date":"2026-04-28T11:57:00","date_gmt":"2026-04-28T09:57:00","guid":{"rendered":"https:\/\/galen.de\/?page_id=1423"},"modified":"2026-05-26T11:06:46","modified_gmt":"2026-05-26T09:06:46","slug":"insolvency-criminal-law","status":"publish","type":"page","link":"https:\/\/galen.de\/en\/rechtsgebiete\/wirtschaftsstrafrecht\/insolvenzstrafrecht\/","title":{"rendered":"Insolvency criminal law"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1423\" class=\"elementor elementor-1423\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aa9c1fc e-flex e-con-boxed e-con e-parent\" data-id=\"aa9c1fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-72fd4657 elementor-widget elementor-widget-text-editor\" data-id=\"72fd4657\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<div class=\"elementor-element elementor-element-98132d8 e-con-full e-flex e-con e-child\" role=\"region\" aria-labelledby=\"e-n-accordion-item-2127\" data-id=\"98132d8\" data-element_type=\"container\" data-e-type=\"container\">\n<div class=\"elementor-element elementor-element-55a4769 elementor-widget elementor-widget-text-editor\" data-id=\"55a4769\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n<p class=\"wp-block-paragraph\">Insolvency criminal law encompasses, in particular, the offenses of delaying insolvency proceedings and bankruptcy. In corporate crises, the offenses of withholding and misappropriating wages, fraud, and breach of trust also frequently play a role. Insolvencies must be reported by the insolvency court to the public prosecutor&#039;s office.<\/p>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-8482d69 e-con-full e-flex e-con e-child\" role=\"region\" aria-labelledby=\"e-n-accordion-item-2127\" data-id=\"8482d69\" data-element_type=\"container\" data-e-type=\"container\">\n<div class=\"elementor-element elementor-element-f0e97c4 elementor-widget elementor-widget-text-editor\" data-id=\"f0e97c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n<p>While this often leads to investigations on suspicion of insolvency offenses, there is also a chance of achieving a discontinuation of the investigation by mounting an early defense before the conclusion of the insolvency proceedings.<\/p>\n<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-92016cd e-flex e-con-boxed e-con e-parent\" data-id=\"92016cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c14caf5 elementor-widget elementor-widget-ucaddon_post_grid\" data-id=\"c14caf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_post_grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Post Grid -->\n\t\t<link id='font-awesome-css' href='https:\/\/galen.de\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/galen.de\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Post Grid *\/\n\n\n\n#uc_post_grid_elementor_c14caf5.uc_post_grid_style_one .uc_post_grid_style_one_wrap {\n   display:grid;\n}\n\n\n#uc_post_grid_elementor_c14caf5 .uc_post_grid_style_one_item\n{\n  position:relative;\n}\n\n#uc_post_grid_elementor_c14caf5 .uc_post_image\n{\n  transition:0.3s;\n  position:relative;\n  overflow:hidden;\n}\n\n#uc_post_grid_elementor_c14caf5 .uc_post_image img\n{\n  width:100%;\n  display:block;\n  transition:0.3s;\n}\n\n\n\t\n\n\n\n\n\n\n#uc_post_grid_elementor_c14caf5 .uc_post_image_overlay\n{\n  position:absolute;\n  top:0px;\n  left:0px;\n  height:100%;\n  width:100%;\n  transition:0.3s;\n}\n\n#uc_post_grid_elementor_c14caf5 .uc_more_btn-custom-field\n{\n  display:inline-block;\n  text-align:center;\n  text-decoration:none;\n  transition:0.3s;\n}\n\n#uc_post_grid_elementor_c14caf5 .uc_more_btn\n{\n  display:inline-block;\n  text-align:center;\n  text-decoration:none;\n  transition:0.3s;\n}\n\n.ue-grid-item-category a\n{\n  display:inline-block;\n  font-size:10px;\n  position: relative;\n  z-index: 1;\n}\n.uc_post_title\n{\n  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\n\n            \t\t      \t\t\t<div class=\"uc_post_title\"><a class=\"\" href='https:\/\/galen.de\/en\/rechtsgebiete\/wirtschaftsstrafrecht\/insolvenzstrafrecht\/vorwurf-der-verletzung-der-buchfuehrungspflicht\/' target=\"_self\"><div class=\"ue_p_title\">Allegation of breach of accounting obligations<\/div><\/a><\/div>\n      \t\t      \t\n                      \n       \n        <div class=\"ue-meta-data\">\n            \n                \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n           \n                 \n                            \n                                  \n     <\/div>                      \n                           \n \t<\/div>  <\/div>      \n  <a class=\"ue_post_full_link\" href='https:\/\/galen.de\/en\/rechtsgebiete\/wirtschaftsstrafrecht\/insolvenzstrafrecht\/vorwurf-der-verletzung-der-buchfuehrungspflicht\/' target=\"_self\"><\/a>      \n<\/div>\n\n\n\n\n<div id=\"uc_post_grid_elementor_c14caf5_item2\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item\">\n  \n   \n  <div class=\"uc_content\">\n    <div class=\"uc_content_inner\">\n      <div class=\"uc_content-info-wrapper\" >\n        \n       \n              \n\n            \t\t      \t\t\t<div class=\"uc_post_title\"><a class=\"\" href='https:\/\/galen.de\/en\/rechtsgebiete\/wirtschaftsstrafrecht\/insolvenzstrafrecht\/glaeubiger-und-schuldnerbeguenstigung\/' target=\"_self\"><div class=\"ue_p_title\">Creditor and debtor preferential treatment<\/div><\/a><\/div>\n      \t\t      \t\n                      \n       \n        <div class=\"ue-meta-data\">\n            \n                \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n           \n                 \n                            \n                                  \n     <\/div>                      \n                           \n \t<\/div>  <\/div>      \n  <a class=\"ue_post_full_link\" href='https:\/\/galen.de\/en\/rechtsgebiete\/wirtschaftsstrafrecht\/insolvenzstrafrecht\/glaeubiger-und-schuldnerbeguenstigung\/' target=\"_self\"><\/a>      \n<\/div>\n\n\n\n\n<div id=\"uc_post_grid_elementor_c14caf5_item3\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item\">\n  \n   \n  <div class=\"uc_content\">\n    <div class=\"uc_content_inner\">\n      <div class=\"uc_content-info-wrapper\" >\n        \n       \n              \n\n            \t\t      \t\t\t<div class=\"uc_post_title\"><a class=\"\" href='https:\/\/galen.de\/en\/rechtsgebiete\/wirtschaftsstrafrecht\/insolvenzstrafrecht\/bankrott\/' target=\"_self\"><div class=\"ue_p_title\">Allegation of bankruptcy<\/div><\/a><\/div>\n      \t\t      \t\n                      \n       \n        <div class=\"ue-meta-data\">\n            \n                \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n           \n                 \n                            \n                                  \n     <\/div>                      \n                           \n \t<\/div>  <\/div>      \n  <a class=\"ue_post_full_link\" href='https:\/\/galen.de\/en\/rechtsgebiete\/wirtschaftsstrafrecht\/insolvenzstrafrecht\/bankrott\/' target=\"_self\"><\/a>      \n<\/div>\n\n\n\n\n<div id=\"uc_post_grid_elementor_c14caf5_item4\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item\">\n  \n   \n  <div class=\"uc_content\">\n    <div class=\"uc_content_inner\">\n      <div class=\"uc_content-info-wrapper\" >\n        \n       \n              \n\n            \t\t      \t\t\t<div class=\"uc_post_title\"><a class=\"\" href='https:\/\/galen.de\/en\/rechtsgebiete\/wirtschaftsstrafrecht\/insolvenzstrafrecht\/insolvenzverschleppung\/' target=\"_self\"><div class=\"ue_p_title\">Delaying insolvency proceedings<\/div><\/a><\/div>\n      \t\t      \t\n                      \n       \n        <div class=\"ue-meta-data\">\n            \n                \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n           \n                 \n                            \n                                  \n     <\/div>                      \n                           \n \t<\/div>  <\/div>      \n  <a class=\"ue_post_full_link\" href='https:\/\/galen.de\/en\/rechtsgebiete\/wirtschaftsstrafrecht\/insolvenzstrafrecht\/insolvenzverschleppung\/' target=\"_self\"><\/a>      \n<\/div>\n\n\t\t<\/div>\n\t<\/div>\n\n\n\n  <div id=\"uc_post_grid_elementor_c14caf5_empty_message\" class=\"ue-no-posts-found\"  style=\"display:none\" >No posts found<\/div>\n\n\n<!-- end Post Grid -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6a400df e-flex e-con-boxed e-con e-parent\" data-id=\"6a400df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b49500 elementor-widget elementor-widget-text-editor\" data-id=\"5b49500\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Criminal defense in cases of delayed insolvency proceedings, bankruptcy, breach of accounting obligations, and preferential treatment of creditors and debtors.<\/h2>\n<p><span style=\"font-weight: 400;\">If an investigation is initiated after insolvency proceedings have been opened, the criminal focus is regularly directed against the management \u2013 with accusations of delaying insolvency proceedings, bankruptcy or preferential treatment of creditors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The consequences of criminal proceedings can be severe: fines or imprisonment, a professional ban, and the loss of suitability as a managing director (so-called ineligibility according to Section 6 Paragraph 2 of the German Limited Liability Companies Act (GmbHG)). In addition, there are further professional or commercial consequences and potential civil liability risks.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Insolvency criminal law becomes relevant as soon as a company falls into crisis \u2013 i.e., regularly when insolvency is imminent. Criminal assessments are always retrospective and require a precise legal and business analysis.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Insolvency criminal law encompasses several criminal offenses that may become relevant in connection with a corporate crisis:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Delaying insolvency proceedings (\u00a7 15a InsO),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bankruptcy (\u00a7 283 StGB)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Preferential treatment of creditors (\u00a7 283c StGB) and preferential treatment of debtors (\u00a7 283d StGB)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Violation of the obligation to keep accounts (\u00a7 283b StGB)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><br \/>Often, further charges are added: withholding and misappropriating wages (\u00a7 266a StGB), breach of trust (\u00a7 266 StGB) or tax evasion (\u00a7 370 AO)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Our lawyers at Galen Rechtsanw\u00e4lte defend clients nationwide in insolvency-related criminal law. With our forensic experience in white-collar crime, we comprehensively analyze the facts and the law and develop a defense strategy tailored to your specific situation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Please contact us to arrange an appointment.<\/span><\/p>\n<h2>The importance of insolvency criminal law for managing directors and companies<\/h2>\n<p><span style=\"font-weight: 400;\">Insolvency criminal law is not an independent law, but a collective term for criminal offenses that are typically committed in connection with a corporate crisis or insolvency proceedings.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In practice, the following should be noted: After insolvency proceedings have been opened, public prosecutors often initiate investigations. They receive information for this, for example, from the insolvency court or through criminal complaints filed by the insolvency administrator or creditors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The practical relevance of insolvency offenses is considerable. They affect not only large corporations, but also medium-sized businesses, start-ups, and owner-managed companies. The focus is particularly on the governing bodies of legal entities \u2013 such as managing directors of limited liability companies (GmbHs) or board members of stock corporations (AGs). In addition, de facto managing directors, shareholders, or authorized signatories can also come under investigation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In addition to the actual punishment, there are serious side consequences \u2013 such as:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Confiscation of assets (\u00a7 73 ff. StGB, \u00a7 111b ff. StPO)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inability \u2013 i.e., the loss of suitability to assume managing director or board positions<\/span> <span style=\"font-weight: 400;\">(Section 6 Paragraph 2 GmbHG, Section 76 Paragraph 3 AktG)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">professional consequences (e.g. for tax advisors, auditors or lawyers)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Professional disqualification (\u00a7 70 StGB)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">civil liability claims, e.g. by the insolvency administrator\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><br \/>For many affected individuals, insolvency criminal law is therefore of vital importance.<\/span><\/p>\n<h2><b>When does a criminal offense occur under insolvency criminal law?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A corporate crisis becomes relevant under criminal law particularly when insolvency (\u00a7 17 InsO), impending insolvency (\u00a7 18 InsO), or over-indebtedness (\u00a7 19 InsO) exists. In these cases, management is subject to strict legal obligations \u2013 the violation of which can trigger criminal consequences.<\/span><\/p>\n<p><a href=\"https:\/\/galen.de\/en\/legal-areas\/economic-criminal-law\/insolvency-criminal-law\/insolvency-delay\/\"><b>Delaying insolvency proceedings (\u00a7 15a InsO)<\/b><\/a><\/p>\n<p><span style=\"font-weight: 400;\">The <a href=\"https:\/\/galen.de\/en\/legal-areas\/economic-criminal-law\/insolvency-criminal-law\/insolvency-delay\/\">Delaying insolvency proceedings<\/a> This is one of the most practically relevant offenses in insolvency criminal law. Managing directors and other authorized representatives of legal entities are obligated to report insolvency or over-indebtedness upon the occurrence of insolvency or over-indebtedness. <\/span><b>immediately<\/b><span style=\"font-weight: 400;\"> \u2013 that is, without undue delay \u2013 to file for insolvency.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The law stipulates maximum time limits: three weeks in case of insolvency, six weeks in case of over-indebtedness (\u00a7 15a para. 1 InsO). These time limits are absolute upper limits and may not be routinely exhausted.<\/span> <span style=\"font-weight: 400;\">If there is no serious and viable prospect of restructuring, the application must be submitted immediately.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For an application to be considered a criminal offense, it must be filed late or not at all. Negligent conduct is also punishable (\u00a7 15a para. 5 InsO). Therefore, anyone who fails to carefully monitor their company&#039;s financial situation may be committing a criminal offense.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Typical case scenarios in practice:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Waiting for further cash inflows without a realistic basis<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reliance on financing commitments that have not yet been secured<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Continuing business operations despite a persistent liquidity shortfall<\/span><\/li>\n<\/ul>\n<p><b><br \/><a href=\"https:\/\/galen.de\/en\/legal-areas\/economic-criminal-law\/insolvency-criminal-law\/bankrupt\/\">Bankruptcy (\u00a7 283 StGB)<\/a><\/b><\/p>\n<p><span style=\"font-weight: 400;\">The <a href=\"https:\/\/galen.de\/en\/legal-areas\/economic-criminal-law\/insolvency-criminal-law\/bankrupt\/\">Bankrupt<\/a> According to Section 283 of the German Criminal Code (StGB), the debtor must first be in a financial crisis, i.e., over-indebtedness or actual or imminent insolvency. A wide range of crisis-related breaches of duty that harm the interests of creditors are covered. Among other things, the following are punishable offenses: concealing assets that would be part of the insolvency estate in the event of insolvency proceedings; engaging in grossly unprofitable loss-making or speculative transactions; and <\/span><span style=\"font-weight: 400;\">certain violations of commercial accounting, balance sheet or retention obligations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In practice, the following processes often become the focus of investigations:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfers of assets to relatives or close persons\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Repayment of shareholder loans\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sale of valuable operating assets below value<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><br \/>In its basic form, intent is required; in certain situations, negligence is sufficient (\u00a7 283 para. 4 and 5 of the German Criminal Code).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> Section 283 of the German Criminal Code (StGB) also requires \u2013 as do preferential treatment of creditors, preferential treatment of debtors and violation of accounting obligations \u2013 the fulfillment of an objective condition of criminal liability: Insolvency proceedings have been opened, the opening has been rejected due to lack of assets or a cessation of payments has occurred (\u00a7 283 para. 6 StGB).\u00a0\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/galen.de\/en\/legal-areas\/economic-criminal-law\/insolvency-criminal-law\/creditor-and-debtor-relief\/\"><b>Preferential treatment of creditors (\u00a7\u00a7 283c StGB)\u00a0<\/b><\/a><\/p>\n<p><span style=\"font-weight: 400;\">The <a href=\"https:\/\/galen.de\/en\/legal-areas\/economic-criminal-law\/insolvency-criminal-law\/creditor-and-debtor-relief\/\">preferential treatment of creditors<\/a> This occurs when a debtor, aware of their insolvency, grants a creditor security or satisfaction that the creditor cannot claim, or not in that manner, or not at that time. The decisive factor is the so-called incongruent payment. Congruent payments\u2014that is, those to which the creditor had a due and enforceable claim\u2014are generally not covered by Section 283c of the German Criminal Code (StGB). In practice, the distinction between congruent and incongruent payments is often unclear and can provide important avenues for defense.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As with bankruptcy, an objective condition for criminal liability must also be met: The perpetrator must have ceased payments, insolvency proceedings must have been opened against his assets, or the application for the opening of proceedings must have been rejected for lack of assets (\u00a7 283c para. 3 in conjunction with \u00a7 283 para. 6 of the German Criminal Code).<\/span><\/p>\n<p><a href=\"https:\/\/galen.de\/en\/legal-areas\/economic-criminal-law\/insolvency-criminal-law\/creditor-and-debtor-relief\/\"><b>Preferential treatment of debtors (\u00a7 283d StGB)<\/b><\/a><\/p>\n<p><span style=\"font-weight: 400;\">The perpetrator is not the debtor, but a third party who, aware of the impending insolvency, after payments have ceased, or during ongoing insolvency or insolvency proceedings, conceals assets of the debtor\u2014which would belong to the insolvency estate in the event of insolvency\u2014from the creditors. The action must either be carried out with the debtor&#039;s consent or for their benefit.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Even the <a href=\"https:\/\/galen.de\/en\/legal-areas\/economic-criminal-law\/insolvency-criminal-law\/creditor-and-debtor-relief\/\">preferential treatment of debtors<\/a> The objective condition for criminal liability requires that insolvency proceedings have been opened, that the opening has been rejected due to lack of assets, or that a cessation of payments has occurred (\u00a7 283d para. 4 StGB).<\/span><\/p>\n<p><a href=\"https:\/\/galen.de\/en\/legal-areas\/economic-criminal-law\/insolvency-criminal-law\/allegation-of-breach-of-accounting-obligations\/\"><b>Violation of the obligation to keep accounts (\u00a7 283b StGB)<\/b><\/a><\/p>\n<p><span style=\"font-weight: 400;\"> Section 283b of the German Criminal Code (StGB) is linked to commercial and tax law. <a href=\"https:\/\/galen.de\/en\/legal-areas\/economic-criminal-law\/insolvency-criminal-law\/allegation-of-breach-of-accounting-obligations\/\">Accounting obligations<\/a> For example, anyone who fails to keep proper accounts or who does not prepare financial statements in a timely manner, contrary to commercial law requirements, is liable to prosecution. This offense serves as a catch-all provision for cases under Section 283 Paragraph 1 Numbers 5 to 7 of the German Criminal Code (StGB), in which the other prerequisites for bankruptcy are not met, for instance, because no crisis existed at the time of the act or because the existence of a crisis was not recognized through negligence.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Section 283b of the German Criminal Code (StGB) also requires, as an objective condition for criminal liability, the occurrence of a crisis: cessation of payments, opening of insolvency proceedings or rejection of the opening due to lack of assets (Section 283b para. 3 in conjunction with Section 283 para. 6 StGB).<\/span><\/p>\n<h2><b>How are insolvency crimes detected?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Frequent triggers for investigations in insolvency criminal law are notifications from the insolvency court to the public prosecutor&#039;s office, information from the insolvency administrator, criminal complaints from creditors, or information from (former) employees.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The public prosecutor&#039;s office then examines whether there is initial suspicion of a crime. Typical investigative measures include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Searches of business and private premises (\u00a7\u00a7 102 ff. StPO),\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Examinations of witnesses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Securing business documents and digital data\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expert report on the business management assessment of the crisis situation<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><br \/>A key element is often a retrospective insolvency report that determines the precise point in time of (impending) insolvency or over-indebtedness. This report has a significant impact on the criminal assessment and is therefore also an important point of attack for the defense.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Because: The assessment of liquidity forecasts and going concern assumptions necessarily contains evaluative elements that must be critically reviewed.\u00a0<\/span><\/p>\n<h2><b>What penalties are threatened under insolvency criminal law?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The penalties vary depending on the offense.\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/galen.de\/en\/legal-areas\/economic-criminal-law\/insolvency-criminal-law\/insolvency-delay\/\"><b>Delaying insolvency proceedings <\/b><\/a><span style=\"font-weight: 400;\">(\u00a7 15a InsO): Imprisonment for up to three years or a fine; in case of negligent commission: imprisonment for up to one year or a fine\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/galen.de\/en\/legal-areas\/economic-criminal-law\/insolvency-criminal-law\/bankrupt\/\"><b>Bankrupt <\/b><\/a><span style=\"font-weight: 400;\">(Section 283 of the German Criminal Code): Imprisonment for up to five years or a fine; in cases of negligent commission: imprisonment for up to two years or a fine; in particularly serious cases (Section 283a of the German Criminal Code): imprisonment from six months to ten years\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/galen.de\/en\/legal-areas\/economic-criminal-law\/insolvency-criminal-law\/allegation-of-breach-of-accounting-obligations\/\"><b>Violation of bookkeeping obligations<\/b><\/a><span style=\"font-weight: 400;\"> (Section 283b of the German Criminal Code): Imprisonment for up to two years or a fine; in case of negligent commission: imprisonment for up to one year or a fine\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/galen.de\/en\/legal-areas\/economic-criminal-law\/insolvency-criminal-law\/creditor-and-debtor-relief\/\"><b>preferential treatment of creditors<\/b><\/a><span style=\"font-weight: 400;\"> (Section 283c of the German Criminal Code): Imprisonment for up to two years or a fine, <\/span><a href=\"https:\/\/galen.de\/en\/legal-areas\/economic-criminal-law\/insolvency-criminal-law\/creditor-and-debtor-relief\/\"><b>preferential treatment of debtors<\/b><\/a><span style=\"font-weight: 400;\"> (Section 283d of the German Criminal Code): Imprisonment for up to five years or a fine; in particularly serious cases, imprisonment for six months to ten years.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In addition to the actual penalty, there are potential collateral consequences such as confiscation measures, a professional disqualification pursuant to Section 70 of the German Criminal Code (StGB), or disqualification from holding a position under Section 6 Paragraph 2 of the German Limited Liability Companies Act (GmbHG) or Section 76 Paragraph 3 of the German Stock Corporation Act (AktG). Companies may face fines under the Administrative Offenses Act. Furthermore, there are regularly civil liability risks.<\/span><\/p>\n<h2><b>How Galen Lawyers can support you in cases involving allegations of insolvency offenses<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Criminal proceedings in insolvency law require a strategically focused defense. We begin by thoroughly reviewing the case file and analyzing the legal situation under insolvency law and the prosecution&#039;s investigative approaches.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">We also accompany you during searches and interrogations, advise you on your decision to testify, and on dealing with investigating authorities. Our goal is a legally sound defense that considers evidentiary issues, procedural rights, and economic consequences equally.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">We offer personal and individual consultations. Please feel free to contact us to schedule an appointment.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-94c0f9a e-flex e-con-boxed e-con e-parent\" data-id=\"94c0f9a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-06e2a41 elementor-widget elementor-widget-text-editor\" data-id=\"06e2a41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><b>FAQs \u2013 Frequently Asked Questions about Insolvency Criminal Law<\/b><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4725ff0 uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"4725ff0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uael-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\t<div id='uael-faq-wrapper-746' class=\"uael-faq-wrapper\">\n\t\t\t\t<div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\" >\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-602756e\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-602756e uael-question-span\" tabindex=\"0\" id=\"uael-faq-1-6a2f3ef04bd43\">When am I obliged to file for insolvency?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">As soon as insolvency (\u00a7 17 InsO) or over-indebtedness (\u00a7 19 InsO) exists, the authorized representatives of legal entities \u2013 and certain equivalent persons \u2013 are obligated to file for insolvency without delay (\u00a7 15a InsO). A concrete assessment regularly requires a business analysis.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-019f7fa\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-019f7fa uael-question-span\" tabindex=\"0\" id=\"uael-faq-2-6a2f3ef04bddd\">Is negligence sufficient for criminal liability for delaying insolvency proceedings?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">Yes. Section 15a Paragraph 5 of the German Insolvency Code (InsO) also criminalizes negligent conduct. Anyone who fails to carefully monitor their company&#039;s financial situation and consequently fails to file an application, files it late, or files it incorrectly, may be liable to prosecution.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-c429d3b\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-c429d3b uael-question-span\" tabindex=\"0\" id=\"uael-faq-3-6a2f3ef04be37\">What is meant by incongruent coverage?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">Incongruent satisfaction occurs when a creditor receives a payment or security to which they were not entitled in that form or at that time. Such preferential treatment can, for example, constitute the offense of preferential treatment of creditors (Section 283c of the German Criminal Code).<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-677cdb7\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-677cdb7 uael-question-span\" tabindex=\"0\" id=\"uael-faq-4-6a2f3ef04be74\">Is every transfer of assets during a crisis a criminal offense?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">Not every disposition of assets is automatically a criminal offense. The decisive factor is whether the elements of a criminal offense are met, for example, Section 283 of the German Criminal Code (bankruptcy) or Section 283d of the German Criminal Code (preferential treatment of debtors). An individual assessment is always required.\u00a0<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-ace69b8\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-ace69b8 uael-question-span\" tabindex=\"0\" id=\"uael-faq-5-6a2f3ef04bea6\">What role does an insolvency report play in criminal proceedings?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">Insolvency reports serve to retrospectively determine the point in time when insolvency occurred. They often have a significant impact on criminal investigations. However, the assumptions and calculation methods used in these reports must be critically reviewed.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-5f2346d\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-5f2346d uael-question-span\" tabindex=\"0\" id=\"uael-faq-6-6a2f3ef04bee5\">As a managing director, am I automatically at risk of being banned from working?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">A professional disqualification under Section 70 of the German Criminal Code (StGB) does not occur automatically, but can be ordered by a court upon conviction. Disqualification under Section 6 Paragraph 2 of the German Limited Liability Companies Act (GmbHG) occurs by operation of law, but only upon a legally binding conviction for certain offenses, which include, in particular, insolvency and financial crimes. The precise requirements must be examined on a case-by-case basis.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-f3b6941\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-f3b6941 uael-question-span\" tabindex=\"0\" id=\"uael-faq-7-6a2f3ef04bf21\">Can I exonerate myself by filing for insolvency retroactively?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">Submitting an application after the fact does not eliminate the criminal liability that has already occurred, but it can be taken into account when determining the sentence. Decisive factors include, among others, the length of the delay and the resulting damage.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-c6eb765\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-c6eb765 uael-question-span\" tabindex=\"0\" id=\"uael-faq-8-6a2f3ef04bf52\">Who else besides the managing director can be held criminally liable?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">In the case of companies, in addition to formally appointed bodies (managing directors, board members), de facto managing directors \u2013 i.e., persons who actually conduct business without being formally appointed \u2013 can also be held criminally liable. Furthermore, under certain circumstances, shareholders, authorized signatories, or senior employees can also become the focus of investigations for insolvency-related offenses.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-27164c6\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-27164c6 uael-question-span\" tabindex=\"0\" id=\"uael-faq-9-6a2f3ef04bf85\">What is the statute of limitations in insolvency criminal law?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">The statute of limitations depends on the respective penalty range of the offense (\u00a7 78 of the German Criminal Code). In cases of intentional delay of insolvency proceedings (\u00a7 15a para. 4 of the German Insolvency Code) or bankruptcy (\u00a7 283 of the German Criminal Code), it is generally five years; in cases of negligent delay of insolvency proceedings (\u00a7 15a para. 5 of the German Insolvency Code), it is three years. The exact commencement of the limitation period is specific to the offense and depends on the particular circumstances.\u00a0<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-d732061\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-d732061 uael-question-span\" tabindex=\"0\" id=\"uael-faq-10-6a2f3ef04bfd0\">When should I contact a lawyer?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">As soon as you become aware of an investigation, for example through a summons as a suspect or as a result of a search, you should seek legal advice immediately. You should not make any statements to investigating authorities before consulting a lawyer. Furthermore, early legal representation regularly opens up significant strategic options.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Das Insolvenzstrafrecht umfasst insbesondere die Straftatbest\u00e4nde der Insolvenzverschleppung und des Bankrotts. In der Unternehmenskrise spielen daneben die Straftatbest\u00e4nde des Vorenthaltens und Veruntreuens von Arbeitsentgelt, des Betrugs und der Untreue h\u00e4ufig eine Rolle. Insolvenzen m\u00fcssen vom Insolvenzgericht an die Staatsanwaltschaft gemeldet werden. Damit werden zwar h\u00e4ufig Ermittlungsverfahren wegen des Verdachts auf Insolvenzstraftaten eingeleitet, es besteht aber [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1325,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-1423","page","type-page","status-publish","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 4.9.8 - aioseo.com -->\n\t<meta name=\"description\" content=\"Vorwurf im Insolvenzstrafrecht \u2013 Bankrott, Insolvenzverschleppung, \u00a7 283b StGB? 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