{"id":1509,"date":"2026-05-26T10:38:05","date_gmt":"2026-05-26T08:38:05","guid":{"rendered":"https:\/\/galen.de\/?page_id=1509"},"modified":"2026-06-03T09:48:56","modified_gmt":"2026-06-03T07:48:56","slug":"allegation-of-breach-of-accounting-obligations","status":"publish","type":"page","link":"https:\/\/galen.de\/en\/rechtsgebiete\/wirtschaftsstrafrecht\/insolvenzstrafrecht\/vorwurf-der-verletzung-der-buchfuehrungspflicht\/","title":{"rendered":"Allegation of breach of accounting obligations"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1509\" class=\"elementor elementor-1509\" 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>Accounting obligations and insolvency criminal law \u2013 nationwide advice and criminal defense<\/h2><p><span style=\"font-weight: 400;\">The practical relevance of accounting obligations is considerable. Fulfilling accounting and financial statement requirements is a prerequisite for any sound business management. Commercial books and financial statements do not serve solely tax purposes \u2013 they enable an objective assessment of a company&#039;s financial situation. For creditors, commercial books and financial statements are often the only source of information about the debtor&#039;s assets. Failure to comply with these obligations carries the risk of incorrect decisions with serious economic consequences.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">What at first glance appears to be a purely formal breach of duty can also have criminal consequences. Violation of bookkeeping obligations is an independent criminal offense under insolvency law and thus under commercial criminal law (\u00a7 283b of the German Criminal Code). This provision is directly linked to the accounting and financial reporting obligations under commercial law.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">The accusation is regularly directed against merchants, managing directors, board members or other corporate representatives who are alleged to have failed to comply with their commercial documentation and accounting obligations, or to have complied with them improperly.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">For those accused, the situation is often complex. The criminal relevance typically only becomes apparent in the context of an economic crisis or insolvency. Investigations are frequently conducted not only for breaches of accounting obligations, but also for other insolvency or financial crimes.<\/span><\/p><p><span style=\"font-weight: 400;\">Our lawyers at Galen Rechtsanw\u00e4lte advise and defend clients nationwide against this charge. 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><p><span style=\"font-weight: 400;\">Please contact us to arrange an appointment.<\/span><\/p><h2>What is the significance of Section 283b of the German Criminal Code (StGB) in insolvency criminal law? \u2013 Systematic classification<\/h2><p><span style=\"font-weight: 400;\"> Section 283b of the German Criminal Code (StGB) is closely systematically related to the other insolvency offenses: bankruptcy (\u00a7 283 StGB), preferential treatment of creditors (\u00a7 283c StGB), preferential treatment of debtors (\u00a7 283d StGB) and delaying insolvency proceedings (\u00a7 15a InsO).\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">A key difference from the bankruptcy offense: Criminal liability under Section 283b of the German Criminal Code (StGB) does not require over-indebtedness or imminent or actual insolvency. However, as with bankruptcy, Section 283b StGB also requires an objective condition for criminal liability: The perpetrator must have ceased payments, insolvency proceedings must have been initiated against their assets, or the application for insolvency proceedings must have been dismissed for lack of assets.\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\"> Section 283b of the German Criminal Code (StGB) functions as a catch-all provision. If the requirements of Section 283 Paragraph 1 Numbers 5 to 7 of the StGB are met, Section 283b StGB, as an abstract endangerment offense, regularly recedes behind the bankruptcy offense (statutory concurrence). The provision gains practical significance primarily when, at the time of the breach of accounting duties, no crisis yet existed or the perpetrator failed to recognize the existence of a crisis through no fault of their own. In such cases, the bankruptcy offense is not applicable.<\/span><\/p><p><span style=\"font-weight: 400;\">Perpetrators of \u00a7 283b of the German Criminal Code (StGB) can only be merchants within the meaning of commercial law or, in the case of legal persons, the members of the representative bodies \u2013 the decisive factor is whether there is a legal obligation to keep commercial books and to prepare balance sheets.<\/span><\/p><h2>When is a violation of bookkeeping obligations a criminal offense?<\/h2><p><span style=\"font-weight: 400;\"> Section 283b of the German Criminal Code covers three groups of criminal acts:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Omitted or incorrect bookkeeping<\/b><span style=\"font-weight: 400;\"> (Section 283b Paragraph 1 No. 1 of the German Criminal Code): It is a criminal offense to fail to keep commercial books which he is legally obliged to keep, or to keep or alter them in such a way as to make it difficult to keep track of his financial situation.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Disposal of documents<\/b><span style=\"font-weight: 400;\"> (Section 283b Paragraph 1 No. 2 of the German Criminal Code): This covers the removal, concealment, destruction or damage of commercial books and other documents that must be kept under commercial law \u2013 provided that this makes it more difficult to keep track of the financial situation.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Failure to prepare or incorrect preparation of balance sheets and inventories<\/b><b> (<\/b><span style=\"font-weight: 400;\">\u00a7 283b para. 1 no. 3 of the German Criminal Code (StGB): Anyone who, contrary to commercial law obligations, prepares balance sheets in such a way that the overview of the financial position is made more difficult, or who fails to prepare balance sheets or the inventory in a timely manner, is liable to prosecution.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>In principle, only intentional acts are punishable. However, Section 283b Paragraph 2 of the German Criminal Code (StGB) expressly covers negligent conduct in certain circumstances (Section 283b Paragraph 1 Numbers 1 and 3 StGB). Organizational deficiencies can therefore also become criminally relevant. Crucially, for a charge of negligence, it is always necessary that the accused disregarded the care required in traffic and that the commission of the offense was foreseeable and avoidable for them.<\/span><\/p><p><span style=\"font-weight: 400;\">Particular importance is attached to the so-called objective condition of criminal liability. Section 283b of the German Criminal Code (StGB) \u2013 like Section 283 StGB (bankruptcy) \u2013 requires that the debtor has ceased payments, insolvency proceedings have been initiated, or the initiation of such proceedings has been rejected due to insufficient assets. The perpetrator&#039;s intent need not extend to this condition \u2013 it is not an element of the offense, but rather an objective condition of criminal liability. However, a temporal or factual connection must exist between the breach of duty and this crisis situation. Whether such a connection exists must be examined on a case-by-case basis.<\/span><\/p><p><span style=\"font-weight: 400;\">Typical scenarios covered by Section 283b of the German Criminal Code (StGB) include: delayed or omitted annual financial statements, incomplete cash management, missing inventories, or the destruction of accounting documents, for example, in the course of a business closure.<\/span><\/p><h2><b>How does an investigation for breach of accounting obligations proceed?<\/b><\/h2><p><span style=\"font-weight: 400;\">Investigations for breaches of accounting obligations often arise in connection with insolvency proceedings. Insolvency courts, insolvency administrators, and creditors can provide evidence that leads to investigations. Tax audits (so-called operational audits) can also trigger investigations. Public prosecutors work closely with tax authorities and specialized economic crime units of the police in these cases.<\/span><\/p><p><span style=\"font-weight: 400;\">Typical investigative measures include, for example:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Searches of business and private premises<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Questioning of witnesses<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Securing and evaluating accounting documents and digital data<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consulting experts \u2013 for example, to assess the regularity of the bookkeeping.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>What does this mean for you? If you learn of an ongoing investigation \u2013 for example, through a summons or search warrant \u2013 you should seek legal advice immediately. Acting early regularly opens up more avenues for your defense.<\/span><\/p><h2>What penalties are imposed for violating bookkeeping obligations?<\/h2><p><span style=\"font-weight: 400;\">Section 283b of the German Criminal Code (StGB) provides for a prison sentence of up to two years or a fine for intentional offenses. For negligent offenses (Section 283b, Paragraph 2 of the German Criminal Code), the penalty is reduced to a prison sentence of up to one year or a fine.<\/span><\/p><p><span style=\"font-weight: 400;\">In addition to the actual penalty, further consequences may be imposed in individual cases, for example:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Confiscation measures (\u00a7 73 ff. StGB, \u00a7 111b ff. StPO)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate law consequences: Managing directors of a GmbH or board members of an AG can be excluded from their position under certain conditions (see 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;\">Commercial law measures\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Civil liability claims by creditors or insolvency administrators<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reputational damage<\/span><\/li><\/ul><h2>Criminal defense in cases of alleged breach of accounting obligations \u2013 Your lawyers for insolvency criminal law<\/h2><p><span style=\"font-weight: 400;\">Criminal proceedings for alleged breach of accounting obligations require a strategically sound and factually grounded defense. Our lawyers at Galen Rechtsanw\u00e4lte advise and represent you nationwide \u2013 with forensic experience in white-collar crime and a deep understanding of business processes.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">After a thorough review of the case file, we examine the prerequisites for Section 283b of the German Criminal Code (StGB), advise you on your testimony, accompany you during searches, and represent you before the public prosecutor&#039;s office and the court. Our goal is a proper, lawful defense, taking into account all criminal and professional law implications. We also consider insolvency law, commercial law, and tax law aspects, if necessary involving colleagues from these specialist areas.<\/span><\/p><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<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-1-6a314c91cb30d\">When am I required to keep accounts?<\/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 bookkeeping obligation exists, in particular, for merchants as defined by the German Commercial Code. Whether you are affected in your specific case should be legally 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-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-2-6a314c91cb38a\">Is a delayed balance sheet sufficient grounds for criminal liability?<\/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 mere late filing of accounts, contrary to commercial law requirements, does not automatically constitute a criminal offense. The decisive factor is whether the objective conditions for criminal liability are also met. The individual circumstances of each case are crucial.<\/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-3-6a314c91cb3cf\">Is negligent behavior also 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;\">According to Section 283b Paragraph 2 of the German Criminal Code (StGB), negligent conduct is sufficient in certain situations. Among other things, a prerequisite is always that the care required in traffic was disregarded and that the commission of the offense was foreseeable and avoidable. Not every organizational deficiency meets these requirements.<\/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-4-6a314c91cb418\">Do I have to appear in response to a police summons?<\/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 a suspect, you are generally not obligated to comply with a police summons. You should not make any statements to the investigating authorities without prior legal advice. Your lawyer will usually request access to the case file first to avoid making any ill-advised statements.<\/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-5-6a314c91cb45c\">What role does the insolvency procedure play?<\/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 opening of insolvency proceedings or the rejection of such proceedings due to insufficient assets fulfills the objective condition of criminal liability under Section 283b of the German Criminal Code (StGB). The perpetrator&#039;s intent need not relate to this condition. Furthermore, no causal link is required between the breach of duty and this crisis situation. However, a temporal or factual connection between the breach of duty and the crisis situation is necessary. Whether and to what extent this is the case is regularly the subject of intensive legal scrutiny.<\/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-6-6a314c91cb497\">Are there potential professional repercussions?<\/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 criminal sanctions, consequences under commercial or corporate law may arise. Members of the governing bodies of corporations can lose their positions under certain conditions if convicted under Section 283b of the German Criminal Code (see Section 6 Paragraph 2 of the German Limited Liability Companies Act (GmbHG), Section 76 Paragraph 3 of the German Stock Corporation Act (AktG)). For certain professional groups (in particular tax advisors, lawyers, notaries, and physicians), potential consequences under their respective professional codes of conduct must also be considered. A professional disqualification (Section 70 of the German Criminal Code (StGB)) can also be imposed by the court under certain circumstances. The individual case is always decisive.<\/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-7-6a314c91cb4d1\">What happens during a search?<\/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;\">Searches are conducted to secure evidence. Remain calm, exercise your right to remain silent, and contact a lawyer immediately. A coordinated and considered response is crucial to protecting your rights.<\/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-8-6a314c91cb517\">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 \u2013 for example, through a summons or search warrant \u2013 you should seek legal advice. The sooner you act, the greater your chances of a successful defense will generally 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>Buchf\u00fchrungspflicht und Insolvenzstrafrecht \u2013 bundesweite Beratung und Strafverteidigung Die praktische Relevanz von Buchf\u00fchrungspflichten ist erheblich. Die Erf\u00fcllung von Buchf\u00fchrungs- und Bilanzierungspflichten ist die Voraussetzung jeder ordnungsgem\u00e4\u00dfen Wirtschafsf\u00fchrung. Handelsb\u00fccher und Bilanzen dienen nicht allein steuerlichen Zwecken \u2013 sie erm\u00f6glichen eine objektive Beurteilung der wirtschaftlichen Lage eines Unternehmens. F\u00fcr Gl\u00e4ubiger sind Handelsb\u00fccher und Bilanzen h\u00e4ufig die einzige [&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-1509","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 Verletzung der Buchf\u00fchrungspflicht nach \u00a7 283b StGB? Galen Rechtsanw\u00e4lte verteidigen Sie bundesweit im Insolvenzstrafrecht. 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