{"id":1491,"date":"2026-05-18T09:56:54","date_gmt":"2026-05-18T07:56:54","guid":{"rendered":"https:\/\/galen.de\/?page_id=1491"},"modified":"2026-06-03T09:48:02","modified_gmt":"2026-06-03T07:48:02","slug":"creditor-and-debtor-relief","status":"publish","type":"page","link":"https:\/\/galen.de\/en\/rechtsgebiete\/wirtschaftsstrafrecht\/insolvenzstrafrecht\/glaeubiger-und-schuldnerbeguenstigung\/","title":{"rendered":"Creditor and debtor preferential treatment"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1491\" class=\"elementor elementor-1491\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6acff9f e-flex e-con-boxed e-con e-child\" data-id=\"6acff9f\" 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-b14b524 red-underline elementor-widget elementor-widget-text-editor\" data-id=\"b14b524\" 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>Criminal investigations for preferential treatment of creditors and debtors \u2013 When asset transfers are subject to criminal review<\/b><\/h2><p><span style=\"font-weight: 400;\">Anyone who favors one creditor or misappropriates another&#039;s assets during a crisis can quickly face charges of preferential treatment of creditors (\u00a7 283c of the German Criminal Code) or preferential treatment of debtors (\u00a7 283d of the German Criminal Code) \u2013 often in an already precarious financial situation. \u00a7 283c of the German Criminal Code is directed against the debtor themselves. \u00a7 283d of the German Criminal Code, on the other hand, covers third parties who, with the debtor&#039;s consent or for their benefit, misappropriate, conceal, or destroy, damage, or render unusable assets belonging to the insolvency estate in an economically inexplicable manner that contradicts the principles of sound business practice.<\/span><\/p><p><span style=\"font-weight: 400;\">Allegations of preferential treatment of creditors and debtors are also frequently part of a larger set of proceedings. It is not uncommon for investigations to also be conducted in this context regarding other charges, such as bankruptcy (\u00a7 283 of the German Criminal Code), breach of accounting obligations (\u00a7 283b of the German Criminal Code), breach of trust (\u00a7 266 of the German Criminal Code), or fraud (\u00a7 263 of the German Criminal Code).<\/span><\/p><p><span style=\"font-weight: 400;\">As a law firm specializing in white-collar crime, our lawyers at Galen Rechtsanw\u00e4lte defend clients nationwide in insolvency criminal proceedings \u2013 with forensic experience also in complex proceedings and corporate crises.<\/span><\/p><p><span style=\"font-weight: 400;\">Feel free to contact us and arrange an appointment with Galen Lawyers.<\/span><\/p><h2><b>Creditors and<\/b> <b>Preferential treatment of debtors \u2013 protection of the insolvency estate<\/b><\/h2><ul><li><span style=\"font-weight: 400;\"> Sections 283c and 283d of the German Criminal Code (StGB) protect the equal satisfaction of all creditors and thus the debtor&#039;s assets. The legislator aims to prevent assets that would form part of the insolvency estate in the event of insolvency proceedings from being concealed from creditors. These provisions are intended to safeguard confidence in insolvency proceedings and the principle of equal treatment of creditors. Attempted violations are also punishable in both cases.<\/span><\/li><\/ul><h2><strong>When is preferential treatment of creditors a criminal offense? \u2013 Requirements according to \u00a7 283c of the German Criminal Code<\/strong><\/h2><p><span style=\"font-weight: 400;\">Anyone who favors individual creditors at the expense of others shortly before or during insolvency proceedings may be liable to prosecution for preferential treatment of creditors. Unlike preferential treatment of debtors, this offense is directed exclusively against the debtor himself.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">It is a criminal offense to grant a creditor security or satisfaction that the creditor could not demand at the relevant time, or not in that form. Typical examples from practice:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A creditor receives a payment shortly before insolvency, even though his claim was not yet due.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A supplier subsequently receives security (e.g. a mortgage or guarantee) for an already existing, unsecured claim.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">One creditor is fully satisfied, while others go away empty-handed.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Congruent performances \u2013 that is, those to which the creditor had a due and enforceable claim \u2013 are generally not covered by Section 283c of the German Criminal Code. However, the distinction between congruent and incongruent performance is often unclear in practice and offers important avenues for defense.<\/span><\/p><p><span style=\"font-weight: 400;\">The perpetrator can only be the debtor. However, third parties who participate in the preferential treatment can be criminally liable as instigators or accomplices. The favored creditor is generally not criminally liable under Section 283c of the German Criminal Code (StGB) simply by accepting a benefit.<\/span><\/p><p><span style=\"font-weight: 400;\">The debtor must be certain of their impending insolvency (direct intent). Conditional intent is insufficient in this respect \u2013 often a key defense argument. Furthermore, Section 283c of the German Criminal Code (StGB) \u2013 like Section 283 StGB (bankruptcy) and Section 283d StGB (preferential treatment of debtors) \u2013 is only fulfilled if one of the following objective conditions of criminal liability is met:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The debtor has stopped making payments.,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">the insolvency proceedings were opened or<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An application to open proceedings was rejected due to lack of assets.\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, 'Noto Sans', sans-serif, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji';\"><br \/>This condition must be examined independently of intent and can be decisive in individual cases as to whether criminal liability is even a possibility.<\/span><\/p><h2><b>When is preferential treatment of debtors a criminal offense? \u2013 Requirements according to \u00a7 283d of the German Criminal Code<\/b><\/h2><p><span style=\"font-weight: 400;\">Anyone who, as a third party, helps to shield the assets of a debtor at risk of insolvency from creditors can be prosecuted for preferential treatment of the debtor. In principle, any external person can be a perpetrator \u2013 for example, relatives, employees, or business partners of the debtor. The debtor himself is not a suitable perpetrator under Section 283d of the German Criminal Code (StGB); however, he may be liable under Section 283 of the StGB (bankruptcy).<\/span><\/p><p><strong>The law covers four possible courses of action:<\/strong><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Remove<\/b><span style=\"font-weight: 400;\">Assets are relocated or legally reassigned \u2013 for example, through transfer of ownership, assignment, pledging, or relocation abroad.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Conceal<\/b><span style=\"font-weight: 400;\">Assets are concealed from the knowledge of creditors or the insolvency administrator \u2013 for example, through false statements or deliberate concealment.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Destroy, damage, or render unusable<\/b><span style=\"font-weight: 400;\">These variants are only criminally relevant if they are carried out in a manner that contradicts the requirements of a proper economy \u2013 such as the destruction of stocks or the manipulation of machines without objective justification.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>The crucial point is always: the action must either be carried out with the consent of the debtor or in his favor.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Only assets that would form part of the insolvency estate in the event of bankruptcy are covered. Whether an item belongs to the debtor or is legally attributable to a third party \u2013 for example, due to retention of title, security assignment, or rights of segregation \u2013 must be carefully examined. This is precisely where important defense strategies arise in practice, as the criminal assessment depends on complex preliminary questions of civil law.<\/span><\/p><p><span style=\"font-weight: 400;\">The law distinguishes between two variants, with different requirements regarding intent:\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Option 1:<\/strong> The perpetrator acts with certain knowledge of the debtor&#039;s impending insolvency. Here, the law requires certain knowledge in the sense of direct intent \u2013 mere suspicion or consideration of possibility is insufficient. This can be an important point for the defense. However, with regard to the other elements of the offense \u2013 such as the debtor&#039;s consent or benefit to the debtor \u2013 conditional intent suffices.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Option 2:<\/strong> The act occurs after a cessation of payments or during ongoing insolvency or opening proceedings. In this case, conditional intent is sufficient.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Preferential treatment of debtors is only punishable if one of the following objective conditions of criminal liability is met:\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The debtor has stopped making payments.,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Insolvency proceedings were opened against his assets or<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An application to open proceedings was rejected due to lack of assets.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>This requirement must be examined independently of intent and can be decisive in individual cases as to whether criminal liability is even a consideration.<\/span><\/p><h2><b>How are preferential treatment of creditors and debtors detected?<\/b><\/h2><p><span style=\"font-weight: 400;\">Investigations into allegations of preferential treatment of creditors and debtors are typically initiated in the context of insolvency proceedings. Common triggers include notifications from the insolvency court, information from the insolvency administrator, criminal complaints from creditors, or even tips from employees (whistleblowers).<\/span><\/p><p><span style=\"font-weight: 400;\">In these proceedings, the public prosecutor&#039;s office regularly deploys specialized economic crime investigation units. Typical investigative measures include account and payment flow analyses, evaluation of emails and messenger communications, and witness interviews within the company. Searches and seizures at the suspect&#039;s premises, at the company, or at the premises of third parties (Sections 102, 103 of the Code of Criminal Procedure) are primarily considered when documents or digital data are deemed relevant as evidence.<\/span><\/p><p><b>Important<\/b><span style=\"font-weight: 400;\">If you learn of a search or investigation, you should seek legal advice immediately \u2013 before making any statements to investigating authorities.<\/span><\/p><h2><b>Penalties for preferential treatment of creditors and debtors \u2013 imprisonment, especially serious cases and confiscation<\/b><\/h2><p><span style=\"font-weight: 400;\">Preferential treatment of creditors (\u00a7 283c StGB): The basic offense provides for imprisonment of up to two years or a fine.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Preferential treatment of debtors: The basic offense (\u00a7 283d para. 1 of the German Criminal Code) provides for imprisonment of up to five years or a fine. In particularly serious cases (\u00a7 283d para. 3 of the German Criminal Code), imprisonment of six months to ten years is possible. Typical examples include acts motivated by greed or when many people are knowingly placed at risk of financial loss or economic hardship. Whether a particularly serious case exists must be examined on a case-by-case basis; the typical examples mentioned in the law are not exhaustive.<\/span><\/p><p><span style=\"font-weight: 400;\">In addition to the main penalty, the following secondary consequences should be considered:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Confiscation (\u00a7\u00a7 73 ff. StGB) \u2013 also provisional asset protection by arrest (\u00a7 111e StPO)<\/span><\/li><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><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><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Professional disqualification (\u00a7 70 StGB)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate liability risks and resulting conflicts for company executives\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>The economic and professional consequences of an investigation can be significant even before a conviction \u2013 early criminal defense is therefore crucial.<\/span><\/p><h2><b>We support you in cases involving allegations of preferential treatment of creditors or debtors \u2013 Galen Lawyers\u00a0<\/b><\/h2><p><span style=\"font-weight: 400;\">The lawyers at Galen Rechtsanw\u00e4lte advise and defend clients nationwide in proceedings related to white-collar crime and insolvency law. We have forensic experience in complex white-collar crime cases and in supporting companies and their governing bodies in crisis situations.<\/span><\/p><p><span style=\"font-weight: 400;\">We pursue an early, structured, and discreet approach. We clarify the initial situation, request access to the files, and analyze the public prosecutor&#039;s investigative approaches and the evidence.<\/span><\/p><p><b>Key points of the defense are often:<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Examination to determine whether insolvency actually existed \u2013 and from what point in time<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reconstruction of the liquidity situation and the maturity structure, including deferrals, installment agreements and the question of whether receivables were actually due and enforceable.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Evaluation of restructuring and continuation attempts: Was a reliable continuation forecast available, was financing secured, were assumptions documented?<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Classification of the subjective accusation: Are there reliable indications of intent?<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Integration of parallel proceedings and risks, in particular possible confiscation or attachment measures, professional consequences, liability issues pursuant to Section 15b of the German Insolvency Code (InsO), possibly in coordination with colleagues from other disciplines.<\/span><\/li><\/ul><p><b><br \/>What you should do immediately if you learn of an accusation:<\/b><\/p><p><span style=\"font-weight: 400;\">Exercise your right to remain silent immediately. Do not make any statements about the matter without first consulting a lawyer! Seek legal counsel immediately to protect your rights. Ill-considered statements \u2013 to authorities or in professional settings \u2013 can significantly complicate your defense later on.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">We advise you on your decision regarding testimony and how to deal with investigating authorities, and we accompany you during searches and interrogations. Our goal is a legally sound defense that considers evidentiary issues, procedural rights, and economic consequences equally.<\/span><\/p><p><span style=\"font-weight: 400;\">Have you received a summons or a summons for a hearing, or is your company in crisis? 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<div class=\"elementor-element elementor-element-90a7900 elementor-widget elementor-widget-button\" data-id=\"90a7900\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/galen.de\/en\/#kontakt\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\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-6d4964c e-flex e-con-boxed e-con e-parent\" data-id=\"6d4964c\" 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-ff3870e red-underline elementor-widget elementor-widget-text-editor\" data-id=\"ff3870e\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t<style>.elementor-element-ff3870e{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-430f437 uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"430f437\" 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-703' 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-6b79aef\" 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-6b79aef uael-question-span\" tabindex=\"0\" id=\"uael-faq-1-6a2f3dd268081\">Who can be a perpetrator under Section 283c of the German Criminal Code?<\/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 perpetrator of preferential treatment of creditors can only be the debtor himself. However, third parties who participate in the preferential treatment\u2014such as business partners, employees, or relatives of the debtor\u2014can be criminally liable as instigators or accomplices. The favored creditor himself is generally not liable under Section 283c of the German Criminal Code (StGB) simply by accepting a benefit.<\/span> <span style=\"font-weight: 400;\">punishable.<\/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-8183eaa\" 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-8183eaa uael-question-span\" tabindex=\"0\" id=\"uael-faq-2-6a2f3dd268124\">Who can be a perpetrator under Section 283d of the German Criminal Code?<\/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 principle, any person acting with the debtor&#039;s consent or on their behalf can be a perpetrator of preferential treatment of a debtor \u2013 for example, employees, business partners, or relatives of the debtor. The debtor themselves is not a suitable perpetrator under Section 283d of the German Criminal Code (StGB). However, they can be prosecuted under Section 283 of the German Criminal Code (bankruptcy).\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-36f9a7b\" 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-36f9a7b uael-question-span\" tabindex=\"0\" id=\"uael-faq-3-6a2f3dd26817f\">Is the attempt punishable?<\/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. Both Section 283c Paragraph 2 and Section 283d Paragraph 2 of the German Criminal Code (StGB) criminalize even the attempt. Therefore, for example, merely beginning to transfer assets is sufficient, even if the transfer ultimately does not take place.<\/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-9146b73\" 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-9146b73 uael-question-span\" tabindex=\"0\" id=\"uael-faq-4-6a2f3dd2681cd\">What role does the insolvency estate play in the preferential treatment of debtors?<\/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;\">Only actions relating to assets that would form part of the insolvency estate upon the commencement of insolvency proceedings are punishable. The civil law classification \u2013 for example, in the case of security assignments, retention of title, or trusts \u2013 is therefore often a central point in the proceedings. Without a connection to the insolvency estate, the objective elements of the offense are lacking.<\/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-e3e4d09\" 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-e3e4d09 uael-question-span\" tabindex=\"0\" id=\"uael-faq-5-6a2f3dd26821a\">When are cases considered particularly severe?<\/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 cases of preferential treatment of debtors, Section 283d Paragraph 3 of the German Criminal Code (StGB) provides for an increased penalty of six months to ten years&#039; imprisonment \u2013 particularly if the perpetrator acts out of greed or knowingly endangers many people by placing them at risk of losing their assets or causing them financial hardship. For preferential treatment of creditors (Section 283c StGB), there is no legally defined particularly serious case.<\/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-200c5cd\" 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-200c5cd uael-question-span\" tabindex=\"0\" id=\"uael-faq-6-6a2f3dd268273\">Do I need to have certain knowledge of the 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;\">Criminal liability for preferential treatment of creditors under Section 283c Paragraph 1 of the German Criminal Code (StGB) always requires certain knowledge of insolvency \u2013 conditional intent is not sufficient in this respect.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Section 283d of the German Criminal Code (StGB) contains two variants of the offense. Section 283d paragraph 1 number 1 requires acting with knowledge of impending insolvency. Section 283d paragraph 1 number 2, on the other hand, covers cases where the offense is committed after a cessation of payments, during ongoing insolvency proceedings, or during the preliminary proceedings. In this case, conditional intent with regard to all elements of the offense is sufficient; knowledge of impending insolvency is not required. <\/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-0de18e3\" 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-0de18e3 uael-question-span\" tabindex=\"0\" id=\"uael-faq-7-6a2f3dd2682c3\">Can I commit a crime even before insolvency proceedings have begun?<\/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. Both Sections 283c and 283d of the German Criminal Code (StGB) cover actions taken before the commencement of insolvency proceedings. However, the decisive factor is always that one of the objective conditions for criminal liability \u2013 cessation of payments, commencement of insolvency proceedings, or rejection of the commencement due to insufficient assets \u2013 actually occurs later.<\/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-6e27a6b\" 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-6e27a6b uael-question-span\" tabindex=\"0\" id=\"uael-faq-8-6a2f3dd268310\">Are there any further consequences besides a fine or imprisonment?<\/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 addition to fines or imprisonment, confiscation measures, as well as professional or corporate law consequences, may be imposed. Civil liability risks \u2013 for example, under Section 15b of the German Insolvency Code (InsO) \u2013 may also exist. The economic and professional repercussions of an investigation can therefore often be significant \u2013 even if it ultimately does not lead to charges.<\/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-c82ed5e\" 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-c82ed5e uael-question-span\" tabindex=\"0\" id=\"uael-faq-9-6a2f3dd26835c\">What should I do if I am under investigation?<\/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;\">Do not make any statements about the matter without first seeking legal advice. Exercise your right to remain silent and contact a criminal defense attorney immediately. The sooner you seek legal support, the greater your options will be.<\/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>Ermittlungsverfahren wegen Gl\u00e4ubiger- und Schuldnerbeg\u00fcnstigung \u2013 Wenn Verm\u00f6gensverschiebungen strafrechtlich gepr\u00fcft werden Wer in der Krise einen Gl\u00e4ubiger bevorzugt oder Verm\u00f6genswerte eines anderen beiseiteschafft, kann sich schnell mit dem Vorwurf der Gl\u00e4ubigerbeg\u00fcnstigung (\u00a7 283c StGB) oder der Schuldnerbeg\u00fcnstigung (\u00a7 283d StGB) konfrontiert sehen \u2013 und dies in einer wirtschaftlich oft ohnehin belastenden Situation. \u00a7 283c StGB [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1423,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-1491","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 der Gl\u00e4ubiger- und Schuldnerbeg\u00fcnstigung (\u00a7\u00a7 283c, 283d StGB)? 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