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By: Dr. Astrid Lilie
Status: 2024-09-10
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  • Q&A, Compliance, Corporate law, Germany, Other corporate issues, Other HR issues, Commercial criminal law, Tax

What are the most common criminal offences committed by managing directors of German GmbHs?

There are various laws in Germany under which a managing director of a German GmbH may be liable to prosecution. The potential criminal offences and misdemeanours under the various laws are listed below.   Criminal Code (Strafgesetzbuch – StGB) Embezzlement (Untreue, § 266 StGB) The managing director is liable to prosecution if he harms the […]

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