Economic criminal law

1What is it about?

Economic criminal law covers offences in a business context, such as fraud (§ 263 StGB), breach of trust (§ 266 StGB), bankruptcy offences and failure to file for insolvency in time, withholding of social security contributions (§ 266a StGB), corruption (§§ 299, 331 et seq. StGB) and money laundering (§ 261 StGB). The proceedings are often extensive, rely on large volumes of data and are frequently conducted by specialised prosecution offices.

In addition to imprisonment or a fine, economic consequences are at stake: confiscation of assets can strip proceeds of crime (§§ 73 et seq. StGB), assets can be provisionally secured, and fines under the Administrative Offences Act (Ordnungswidrigkeitengesetz) may be imposed on companies (§§ 30, 130 OWiG).

2Typical case scenarios

• Allegation of fraud or breach of trust in connection with business relationships or capital investments.
• Insolvency of the company, with an allegation of failure to file for insolvency in time or of bankruptcy offences.
• Non-payment of social security contributions as managing director.
• Allegation of bribery or of accepting bribes in business dealings.
• Search of business premises and seizure of data and e-mails.
• Internal investigations and compliance breaches within the company.

3Frequently asked questions

4How the proceedings unfold

1. Initial suspicionComplaint, audit report, whistleblower, insolvency administrator or tax authority.
2. InvestigationsSearch, data analysis, examination of witnesses, securing of assets.
3. Intermediate proceedingsConclusion of the investigations, indictment or discontinuation, statement by the defence.
4. Main hearingTaking of evidence, often with expert witnesses. An agreement under § 257c StPO is possible.

5What requires particular attention

• Secure all documents in full and change nothing. Deletions can reinforce suspicion.
• Do not comment on the allegation to business partners or employees before the strategy has been determined.
• Examine in parallel the consequences under civil and company law and the liability risks.
• Observe reporting obligations and deadlines, for example in the event of insolvency.

6How we defend you

We first analyse the allegations and the economic context, often together with tax advisers or expert witnesses. We examine whether the offence is made out, in particular intent, financial loss and attribution.

In the defence, we rely on careful analysis of the case file, targeted submissions and, where appropriate, discussions with the public prosecutor's office about a discontinuation or a reasonable resolution. We challenge attachments of assets, searches and confiscation where legal errors have occurred. We also take cross-border aspects into account, in particular those involving Switzerland.