{"id":110888,"date":"2026-01-05T10:00:00","date_gmt":"2026-01-05T09:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/criminal-law\/breach-of-trust\/"},"modified":"2026-01-07T00:13:48","modified_gmt":"2026-01-06T23:13:48","slug":"breach-of-trust","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/en\/criminal-law\/breach-of-trust\/","title":{"rendered":"Breach of trust"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>  Breach of trust<\/h2><ul><li><a href=\"#h-untreue\" data-level=\"2\">Breach of trust<\/a><\/li><li><a href=\"#h-objektiver-tatbestand\" data-level=\"2\">objective elements of the offence<\/a><ul><li><a href=\"#h-prufungsschritte\" data-level=\"3\">Steps of legal assessment<\/a><\/li><\/ul><\/li><li><a href=\"#h-abgrenzung-zu-anderen-delikten\" data-level=\"2\">Distinction from other offences<\/a><ul><li><a href=\"#h-konkurrenzen\" data-level=\"3\">Concurrences:<\/a><\/li><\/ul><\/li><li><a href=\"#h-beweislast-amp-beweiswurdigung\" data-level=\"2\">Burden of proof and evaluation of evidence<\/a><ul><li><a href=\"#h-staatsanwaltschaft\" data-level=\"3\">Public prosecutor&#8217;s office:<\/a><\/li><li><a href=\"#h-gericht\" data-level=\"3\">Court:<\/a><\/li><li><a href=\"#h-beschuldigte-person\" data-level=\"3\">Accused person:<\/a><\/li><\/ul><\/li><li><a href=\"#h-praxisbeispiele\" data-level=\"2\">Practical example<\/a><\/li><li><a href=\"#h-subjektiver-tatbestand\" data-level=\"2\">subjective elements of the offence<\/a><\/li><li><a href=\"#h-schuld-amp-irrtumer\" data-level=\"2\">Culpability and mistakes<\/a><\/li><li><a href=\"#h-strafaufhebung-amp-diversion\" data-level=\"2\">Extinction of punishment and diversion<\/a><ul><li><a href=\"#h-diversion\" data-level=\"3\">Diversion:<\/a><\/li><li><a href=\"#h-ausschluss-der-diversion\" data-level=\"3\">Exclusion of Diversion:<\/a><\/li><\/ul><\/li><li><a href=\"#h-strafzumessung-amp-folgen\" data-level=\"2\">Sentencing and consequences<\/a><ul><li><a href=\"#h-erschwerungsgrunde-bestehen-insbesondere-wenn\" data-level=\"3\">Aggravating Factors Exist in Particular If<\/a><\/li><li><a href=\"#h-milderungsgrunde-sind-etwa\" data-level=\"3\">Mitigating Factors Include<\/a><\/li><\/ul><\/li><li><a href=\"#h-strafrahmen\" data-level=\"2\">Penalty Range<\/a><\/li><li><a href=\"#h-geldstrafe-tagessatzsystem\" data-level=\"2\">Monetary Penalty \u2013 Day-fine System<\/a><\/li><li><a href=\"#h-freiheitsstrafe-amp-teil-bedingte-nachsicht\" data-level=\"2\">Imprisonment and (partially) suspended sentence<\/a><\/li><li><a href=\"#h-zustandigkeit-der-gerichte\" data-level=\"2\">Jurisdiction of the courts<\/a><ul><li><a href=\"#h-sachliche-zustandigkeit\" data-level=\"3\">Subject-matter Jurisdiction<\/a><\/li><li><a href=\"#h-ortliche-zustandigkeit\" data-level=\"3\">Local Jurisdiction<\/a><\/li><li><a href=\"#h-instanzenzug\" data-level=\"3\">Hierarchy of Courts<\/a><\/li><\/ul><\/li><li><a href=\"#h-zivilanspruche-im-strafverfahren\" data-level=\"2\">Civil claims in criminal proceedings<\/a><\/li><li><a href=\"#h-strafverfahren-im-uberblick\" data-level=\"2\">Overview of criminal proceedings<\/a><ul><li><a href=\"#h-ermittlungsbeginn\" data-level=\"3\">Commencement of Investigation<\/a><\/li><li><a href=\"#h-polizei-und-staatsanwaltschaft\" data-level=\"3\">Police and Public Prosecutor&#8217;s Office<\/a><\/li><li><a href=\"#h-beschuldigtenvernehmung\" data-level=\"3\">Interrogation of the Accused<\/a><\/li><li><a href=\"#h-akteneinsicht\" data-level=\"3\">Access to files<\/a><\/li><li><a href=\"#h-hauptverhandlung\" data-level=\"3\">Main Hearing<\/a><\/li><\/ul><\/li><li><a href=\"#h-beschuldigtenrechte\" data-level=\"2\">Rights of the accused<\/a><\/li><li><a href=\"#h-praxis-amp-verhaltenstipps\" data-level=\"2\">Practical guidance and behavioural advice<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Your Benefits with Legal Assistance<\/a><\/li><li><a href=\"#h-faq-haufig-gestellte-fragen\" data-level=\"2\">FAQ &#8211; Frequently Asked Questions<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-untreue\">Breach of trust<\/h2>\n\n<p class=\"wp-block-paragraph\">A breach of trust pursuant to <strong><a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10002296&amp;Artikel=&amp;Paragraf=153&amp;Anlage=&amp;Uebergangsrecht=\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 153 of the Criminal Code<\/a><\/strong> exists if a person <strong>knowingly abuses an authority granted to them to dispose of another person&#8217;s assets or to legally obligate another person<\/strong>, and thereby <strong><strong>causes damage to the economically entitled party to the assets<\/strong>. The offense requires that <strong>a special duty to protect assets<\/strong> exists and that this duty is <strong>violated in an unjustifiable manner<\/strong>. The decisive factor is <strong>not every breach of duty<\/strong>, but only a <strong>serious abuse of authority<\/strong> that serves to <strong>protect the assets of others<\/strong>. The <strong>financial loss must be a direct consequence of this abuse<\/strong>. The decisive factor is therefore the <strong>breach of duty in handling entrusted decision-making or disposal power<\/strong>.<\/strong>    <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-f014c6a5 alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-60e61cc5\">\n<p class=\"wp-block-paragraph\">Breach of trust exists if someone <strong>knowingly abuses an authority entrusted to them over another person&#8217;s assets<\/strong> and thereby <strong>causes financial loss<\/strong>. Characteristic is <strong>the violation of a special duty to protect assets<\/strong> and <strong>not a deception of the injured party<\/strong>. <\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-613eb3e6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153-Untreue-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153-Untreue.webp\" alt=\"Breach of trust as defined in \u00a7 153 of the Austrian Criminal Code explained. Elements of the offense, financial loss, penalty range, and practical cases of breach of trust in Austrian criminal law.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/en\/about-us\/sebastian-riedlmair\/\" title=\"Attorney Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Attorney Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Attorneys<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eA punishable breach of trust does not exist with every breach of duty, but only when an entrusted power over assets is knowingly and unjustifiably used to the detriment of the economically entitled party.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-objektiver-tatbestand\">objective elements of the offence<\/h2>\n\n<p class=\"wp-block-paragraph\">The <strong>objective element of the offense<\/strong> covers exclusively <strong>the externally perceptible events<\/strong>. Decisive are <strong>the granted authority<\/strong>, <strong>its abuse<\/strong>, and <strong>the financial loss incurred<\/strong>. <strong>Internal processes<\/strong> such as motives or intent remain out of consideration at this level. <\/p>\n\n<p class=\"wp-block-paragraph\">The objective element of <strong>breach of trust<\/strong> requires that the perpetrator <strong>has an authority<\/strong> to <strong>dispose of another person&#8217;s assets or to obligate another person<\/strong>, and <strong>abuses this authority in breach of duty<\/strong>. Unlike fraud, the financial loss does <strong>not occur through deception<\/strong>, but <strong>through the inadmissible exercise of an existing decision-making or disposal power<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">An <strong>abuse of authority<\/strong> only exists if the perpetrator <strong>violates asset-protecting rules in an unjustifiable manner<\/strong>. <strong>Not every breach of duty<\/strong> is sufficient. Required is an <strong>objectively serious violation<\/strong> that aims to protect the assets of others. <\/p>\n\n<p class=\"wp-block-paragraph\">The <strong>financial loss<\/strong> must be an <strong>immediate consequence of the abuse of authority<\/strong>. The objective element of the offense is <strong>already fulfilled<\/strong> as soon as a financial disadvantage occurs to the economically entitled party through the breach of duty in handling the authority. An <strong>actual enrichment of the perpetrator<\/strong> is not required.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-prufungsschritte\">Steps of legal assessment<\/h3>\n\n<h4 class=\"wp-block-heading\" id=\"h-tatsubjekt\">Perpetrator:<\/h4>\n\n<p class=\"wp-block-paragraph\">The subject of the offense can be <strong>any person responsible under criminal law<\/strong> to whom <strong>a power of disposal or obligation over assets<\/strong> has been granted. Special personal characteristics are not required, but <strong>actual decision-making or representation power<\/strong> is. <\/p>\n\n<h4 class=\"wp-block-heading\" id=\"h-tatobjekt\">Object of the Offense:<\/h4>\n\n<p class=\"wp-block-paragraph\">The object of the offense is the <strong>foreign assets of the economically entitled party<\/strong>, which are damaged by the <strong>abuse of authority in breach of duty<\/strong>.<\/p>\n\n<h4 class=\"wp-block-heading\" id=\"h-tathandlung\">Act: <\/h4>\n\n<p class=\"wp-block-paragraph\">The act consists of <strong>abusing a granted authority<\/strong>, in that the perpetrator <strong>violates asset-protecting rules in an unjustifiable manner<\/strong> and thereby <strong>causes financial loss<\/strong>.<\/p>\n\n<h4 class=\"wp-block-heading\" id=\"h-taterfolg\">Result of the Offense:<\/h4>\n\n<p class=\"wp-block-paragraph\">The result of the offense lies in the <strong>occurrence of financial loss<\/strong>, which is <strong>directly attributable to the abuse of authority<\/strong>.<\/p>\n\n<h4 class=\"wp-block-heading\" id=\"h-kausalitat\">Causality:<\/h4>\n\n<p class=\"wp-block-paragraph\">The financial loss must be a <strong>consequence of the action in breach of duty<\/strong>. Without the <strong>abuse of authority<\/strong>, the reduction in assets would <strong>not have occurred<\/strong>. <\/p>\n\n<h4 class=\"wp-block-heading\" id=\"h-objektive-zurechnung\">Objective Attribution: <\/h4>\n\n<p class=\"wp-block-paragraph\">The result is objectively attributable if <strong>exactly that risk is realized<\/strong> that the criminal norm is intended to prevent, namely that <strong>foreign assets are damaged by the exercise of entrusted decision-making or disposal power in breach of duty<\/strong>.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eThe decisive factor is not the economic failure of a decision, but whether the risk created by the exercise of the power over assets in breach of duty has been realized.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-abgrenzung-zu-anderen-delikten\">Distinction from other offences<\/h2>\n\n<p class=\"wp-block-paragraph\">The offense of <strong>breach of trust<\/strong> covers cases in which a person <strong>knowingly abuses an authority granted to them over another person&#8217;s assets or to legally obligate another person<\/strong> and thereby <strong>causes financial loss to the economically entitled party<\/strong>. The focus of the injustice is <strong>not in a deception<\/strong>, but in the <strong>breach of duty in handling entrusted decision-making or disposal power<\/strong>. <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00a7 133 of the Criminal Code \u2013 Embezzlement<\/strong>: <strong>Embezzlement<\/strong> covers cases in which the perpetrator <strong>appropriates an entrusted foreign asset<\/strong>. The focus of the injustice lies in the <strong>appropriation of foreign assets<\/strong>, i.e., in the fact that the perpetrator treats the asset <strong>like an owner and permanently withdraws it from the entitled party<\/strong>. In the case of <strong>breach of trust<\/strong>, such appropriation is absent. The perpetrator <strong>damages the economically entitled party<\/strong> by <strong>unjustifiably abusing an authority granted to them<\/strong>. The decisive factor is not the appropriation of an asset, but the <strong>breach of duty in handling entrusted decision-making or disposal power<\/strong>. The decisive factor for the distinction is <strong>whether the financial disadvantage arises through the appropriation of entrusted assets<\/strong> or <strong>through abuse of authority within an existing power of disposal<\/strong>. <strong>If there is an intent to appropriate, breach of trust is regularly excluded.<\/strong>     <\/li>\n\n\n\n<li><strong>\u00a7 146 of the Criminal Code \u2013 Fraud:<\/strong> In <strong>fraud<\/strong>, the financial loss is based on the fact that the victim is induced <strong>by deception about facts<\/strong> to take, tolerate, or omit an action that causes financial loss. The victim acts <strong>voluntarily, but due to error<\/strong>. In the case of <strong>breach of trust<\/strong>, there is no deception of the injured party. Rather, the damage arises because the perpetrator <strong>himself acts within his powers<\/strong>, but <strong>abuses them in an unjustifiable manner<\/strong>. The decisive factor is therefore not the error of a victim, but the <strong>violation of a duty to protect assets<\/strong>.   <\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-konkurrenzen\">Concurrences:<\/h3>\n\n<h4 class=\"wp-block-heading\" id=\"h-echte-konkurrenz\">Genuine Concurrence: <\/h4>\n\n<p class=\"wp-block-paragraph\">Genuine concurrence exists if, in addition to the <strong>breach of trust<\/strong>, further <strong>independent offenses<\/strong> are committed, such as <strong>forgery of documents<\/strong>, <strong>data forgery<\/strong>, or <strong>fraud<\/strong>. The offenses remain side by side, as <strong>different elements of the offense and legal interests<\/strong> are affected. <\/p>\n\n<h4 class=\"wp-block-heading\" id=\"h-unechte-konkurrenz\">Spurious Concurrence:<\/h4>\n\n<p class=\"wp-block-paragraph\">Incomplete concurrence exists if another element of the offense completely covers the <strong>entire content of injustice of the breach of trust<\/strong>. In this case, <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10002296&amp;Artikel=&amp;Paragraf=153&amp;Anlage=&amp;Uebergangsrecht=\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 153 of the Criminal Code<\/a> is superseded as a <strong>subsidiary element of the offense<\/strong>, for example, if the abuse of authority is only an <strong>dependent means of committing<\/strong> a more specific offense. <\/p>\n\n<h4 class=\"wp-block-heading\" id=\"h-tatmehrheit\">Multiple Offenses: <\/h4>\n\n<p class=\"wp-block-paragraph\">Multiple offenses exist if <strong>several independent abuses of authority<\/strong> are committed, each leading to <strong>independent financial losses<\/strong>. Each action constitutes a separate criminal act. <\/p>\n\n<h4 class=\"wp-block-heading\" id=\"h-fortgesetzte-handlung\">Continued Action: <\/h4>\n\n<p class=\"wp-block-paragraph\">A single act can be assumed if several actions in breach of duty are <strong>closely related in terms of time and subject matter<\/strong> and are supported by a <strong>uniform concept of abuse<\/strong>. The act ends as soon as <strong>no further abuses of authority causing financial loss<\/strong> occur. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/en\/about-us\/sebastian-riedlmair\/\" title=\"Attorney Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Attorney Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Attorneys<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eBreach of trust is clearly distinguishable from fraud and embezzlement: The accusation is not directed at deception or appropriation, but at the knowingly unjustifiable abuse of an existing decision-making or disposal power.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-beweislast-amp-beweiswurdigung\">Burden of proof and evaluation of evidence<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-staatsanwaltschaft\">Public Prosecutor&#8217;s Office: <\/h3>\n\n<p class=\"wp-block-paragraph\">The public prosecutor&#8217;s office must prove that the accused has committed a <strong>breach of trust<\/strong>. The starting point is the proof that the accused <strong>was granted an authority<\/strong> to <strong>dispose of another person&#8217;s assets or to legally obligate another person<\/strong>, and that he <strong>knowingly abused<\/strong> this authority. In addition, it must be proven that the abuse of authority occurred <strong>in an unjustifiable manner<\/strong> and <strong>led to financial loss for the economically entitled party<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">It must be proven, in particular, that<\/p>\n\n<ul class=\"wp-block-list\">\n<li>the accused was granted a <strong>power of disposal or obligation over assets<\/strong>,<\/li>\n\n\n\n<li>this authority was <strong>abused in breach of duty and unjustifiably<\/strong>,<\/li>\n\n\n\n<li>the abuse of authority violated <strong>asset-protecting rules<\/strong>,<\/li>\n\n\n\n<li><strong>financial loss<\/strong> thereby occurred to the economically entitled party,<\/li>\n\n\n\n<li>a causal connection exists between <strong>abuse of authority and financial loss<\/strong>,<\/li>\n\n\n\n<li>the financial loss was a <strong>direct consequence of the action in breach of duty<\/strong>,<\/li>\n\n\n\n<li>the accused acted <strong>knowingly<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">The public prosecutor&#8217;s office must also demonstrate whether <strong>scope of authority<\/strong>, <strong>limits of decision-making or representation power<\/strong>, <strong>asset-protecting rules<\/strong>, <strong>unjustifiability of the procedure<\/strong>, <strong>financial loss<\/strong>, <strong>causality<\/strong>, and <strong>knowledge<\/strong> are objectively ascertainable, for example through<\/p>\n\n<ul class=\"wp-block-list\">\n<li>witness statements,<\/li>\n\n\n\n<li>internal or external communication records such as emails or meeting minutes,<\/li>\n\n\n\n<li>contracts, powers of attorney, statutes, or other organizational documents,<\/li>\n\n\n\n<li>accounting documents, payment flows, or asset movements,<\/li>\n\n\n\n<li>expert opinions on the economic calculation of damages,<\/li>\n\n\n\n<li>as well as circumstantial evidence of the <strong>unjustifiability of the decision<\/strong> or the <strong>decision-making process in breach of duty<\/strong>.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-gericht\">Court: <\/h3>\n\n<p class=\"wp-block-paragraph\">The court examines all evidence <strong>in the overall context<\/strong>. It assesses whether, according to objective standards, <strong>an authority granted existed<\/strong>, whether this authority was <strong>abused in an unjustifiable manner<\/strong>, and whether this abuse <strong>causally led to financial loss<\/strong>. In addition, it must be examined whether the <strong>knowledge of the abuse of authority<\/strong> can be established beyond doubt.  <\/p>\n\n<p class=\"wp-block-paragraph\">In doing so, the court takes into account in particular<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Content, scope, and limits of the authority granted,<\/li>\n\n\n\n<li>Nature and weight of the breach of duty,<\/li>\n\n\n\n<li>the decision-making process and the economic starting position,<\/li>\n\n\n\n<li>witness statements on the internal process and the role of the accused,<\/li>\n\n\n\n<li>contract documents, organizational structures, or internal guidelines,<\/li>\n\n\n\n<li>whether the behavior was <strong>objectively unjustifiable<\/strong> or still within the scope of justifiable freedom of decision,<\/li>\n\n\n\n<li>whether the financial loss has occurred in an <strong>economically comprehensible<\/strong> manner,<\/li>\n\n\n\n<li>as well as whether a <strong>procedure in breach of duty or systematic<\/strong> is recognizable.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">The court clearly distinguishes between <strong>entrepreneurial misjudgments<\/strong>, <strong>justifiable discretionary decisions<\/strong>, <strong>mere breaches of duty without the occurrence of damage<\/strong>, as well as cases in which, although a financial disadvantage has occurred, a <strong>statutory abuse of authority<\/strong> is not demonstrable.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-beschuldigte-person\">Accused Person: <\/h3>\n\n<p class=\"wp-block-paragraph\">The accused person bears <strong>no burden of proof<\/strong>. However, she can point out <strong>reasonable doubts<\/strong>, especially regarding <\/p>\n\n<ul class=\"wp-block-list\">\n<li>whether a relevant <strong>authority<\/strong> existed at all,<\/li>\n\n\n\n<li>whether the decision was <strong>objectively unjustifiable<\/strong> or still justifiable,<\/li>\n\n\n\n<li>whether a <strong>financial loss<\/strong> has actually occurred,<\/li>\n\n\n\n<li>whether a <strong>causal connection<\/strong> exists between action and damage,<\/li>\n\n\n\n<li>whether the accused acted <strong>knowingly<\/strong> in breach of duty,<\/li>\n\n\n\n<li>whether economic risks or external circumstances caused the damage,<\/li>\n\n\n\n<li>whether only <strong>civil law breaches of duty<\/strong> or <strong>questions of liability of company bodies<\/strong> exist,<\/li>\n\n\n\n<li>as well as in the case of contradictions or gaps in the accusation or in the case of alternative courses of events.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">It can also demonstrate that decisions were made <strong>factually justified<\/strong>, <strong>justifiable<\/strong>, <strong>economically comprehensible<\/strong>, or <strong>in good faith<\/strong>, or that although a financial disadvantage is claimed, the <strong>requirements of breach of trust<\/strong> are not met.<\/p>\n\n<h4 class=\"wp-block-heading\" id=\"h-typische-bewertung\">Typical Assessment<\/h4>\n\n<p class=\"wp-block-paragraph\">In practice, the following evidence is of particular importance in the case of <strong>breach of trust<\/strong>:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>witness statements on the decision-making process and internal responsibility,<\/li>\n\n\n\n<li>internal and external communication records,<\/li>\n\n\n\n<li>contracts, powers of attorney, company documents, or rules of procedure,<\/li>\n\n\n\n<li>accounting documents, payment flows, or asset movements,<\/li>\n\n\n\n<li>expert opinions on the amount of damage and the justifiability of the decision,<\/li>\n\n\n\n<li>time sequences between decision and occurrence of damage,<\/li>\n\n\n\n<li>circumstantial evidence for <strong>action in breach of duty or systematically unjustifiable<\/strong>,<\/li>\n\n\n\n<li>as well as documents for the <strong>economic assessment of the damage<\/strong>.<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eIn breach of trust proceedings, not a single document is decisive, but the interplay of scope of authority, decision-making process, development of damage, and knowledge of the action.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-praxisbeispiele\">Practical example<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Breach of duty in the disposal of assets within a granted authority:<\/strong> A managing director disposes of company assets and knowingly concludes a contract that contradicts the interests of the company, for example, by purchasing services from a related company at significantly inflated prices. He acts within his formal decision-making authority, but exceeds it in an unjustifiable manner. The financial loss arises directly from the decision in breach of duty. Thus, the element of breach of trust pursuant to <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10002296&amp;Artikel=&amp;Paragraf=153&amp;Anlage=&amp;Uebergangsrecht=\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 153 of the Criminal Code<\/a> is fulfilled.   <\/li>\n\n\n\n<li><strong>Unjustifiable abuse of a power of representation:<\/strong> An authorized administrator does not use funds entrusted to him in accordance with the prescribed rules, but knowingly uses them for purposes that contradict the asset protection of the economically entitled party. Although he is formally authorized to dispose of the funds, he abuses this authority in an unjustifiable manner. The resulting financial disadvantage is a direct consequence of the abuse of authority and constitutes breach of trust under <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10002296&amp;Artikel=&amp;Paragraf=153&amp;Anlage=&amp;Uebergangsrecht=\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 153 of the Criminal Code<\/a>.  <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">These examples illustrate the typical manifestations of breach of trust. Characteristic is that <strong>no deception of a victim<\/strong> exists, but that the perpetrator <strong>acts within an existing decision-making or disposal power<\/strong> and <strong>abuses it in an unjustifiable manner<\/strong>. The focus of the injustice is not in the deception, but in the <strong>knowingly unjustifiable abuse of entrusted authorities<\/strong>, which leads to financial loss for the economically entitled party.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-subjektiver-tatbestand\">subjective elements of the offence<\/h2>\n\n<p class=\"wp-block-paragraph\">The subjective element of <strong>breach of trust<\/strong> requires that the perpetrator acts <strong>knowingly<\/strong>. He must know that <strong>an authority has been granted to him<\/strong> to <strong>dispose of another person&#8217;s assets or to legally obligate another person<\/strong>, and that he <strong>abuses it in an unjustifiable manner<\/strong>. The knowledge must relate to the <strong>abuse of authority<\/strong>, and the perpetrator must <strong>recognize<\/strong> that his actions are <strong>damaging to assets<\/strong> or at least accepts the financial loss as a <strong>necessary consequence<\/strong> of his actions.  <\/p>\n\n<p class=\"wp-block-paragraph\">The perpetrator must recognize that his behavior violates <strong>asset-protecting rules<\/strong> and is <strong>suitable to damage the economically entitled party to the assets<\/strong>. It is sufficient that he recognizes the <strong>financial disadvantage as a certain or at least necessary consequence<\/strong> of his actions. A merely negligent misconduct or a mere possibility is not sufficient.  <\/p>\n\n<p class=\"wp-block-paragraph\">An <strong>intent to enrich oneself<\/strong> is <strong>not required<\/strong> for breach of trust. The perpetrator must <strong>neither enrich himself nor strive for a financial advantage<\/strong>. The decisive factor is solely that he <strong>knowingly brings about the abuse of authority and the resulting damage to assets<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">A subjective element is absent if the perpetrator <strong>in good faith<\/strong> assumes to act <strong>justifiably<\/strong>, <strong>does not recognize<\/strong> the occurrence of financial loss, or if he acts wrongfully, but <strong>not knowingly to the detriment of assets<\/strong>. In these cases, the knowledge required for <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10002296&amp;Artikel=&amp;Paragraf=153&amp;Anlage=&amp;Uebergangsrecht=\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 153 StGB<\/a> is missing. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-schuld-amp-irrtumer\">Culpability and mistakes<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/harlander-partner.eu\/en\/criminal-law\/legal-error\/\" target=\"_blank\" rel=\"noreferrer noopener\">Mistake of prohibition<\/a>:<\/strong> <\/p>\n\n<p class=\"wp-block-paragraph\">A mistake of prohibition only excuses if it was <strong>unavoidable<\/strong>. Anyone who engages in conduct that <strong>recognizably interferes with the rights of others<\/strong> cannot claim that they did not recognize the illegality. Everyone is obliged to inform themselves about the <strong>legal limits<\/strong> of their actions. Mere ignorance or a reckless error does not absolve one of responsibility.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Principle of culpability:<\/strong> <\/p>\n\n<p class=\"wp-block-paragraph\">Only those who act <strong>culpably<\/strong> are punishable. Intentional offenses require that the perpetrator recognizes the essential events and at least <strong>accepts them as a possibility<\/strong>. If this intent is lacking, for example, because the perpetrator mistakenly assumes that their behavior is permitted or is <strong>voluntarily supported<\/strong>, at most negligence exists. This is not sufficient for intentional offenses.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Incapacity to be held accountable:<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">No guilt is attributed to someone who, at the time of the offense, was unable to recognize the injustice of their actions or to act in accordance with this insight due to a <strong>severe mental disorder<\/strong>, a <strong>pathological mental impairment<\/strong>, or a <strong>significant inability to control their actions<\/strong>. In case of corresponding doubts, a <strong>psychiatric assessment<\/strong> will be obtained. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/harlander-partner.eu\/en\/criminal-law\/exculpatory-necessity\/\">Excusable state of necessity<\/a>:<\/strong> <\/p>\n\n<p class=\"wp-block-paragraph\">An excusable state of necessity may exist if the perpetrator acts in an <strong>extreme situation of duress<\/strong> in order to avert an <strong>acute danger<\/strong> to their own life or the lives of others. The behavior remains unlawful but can have a <strong>mitigating<\/strong> or excusing effect if there was no other way out. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/harlander-partner.eu\/en\/criminal-law\/erroneous-assumption-of-justifying-circumstances\/\">Putative self-defense<\/a>:<\/strong> <\/p>\n\n<p class=\"wp-block-paragraph\">Anyone who mistakenly believes that they are entitled to an act of defense acts without intent if the error was <strong>serious and comprehensible<\/strong>. Such an error can <strong>reduce or exclude guilt<\/strong>. However, if a breach of duty of care remains, a negligent or mitigating assessment comes into consideration, but not a justification.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-strafaufhebung-amp-diversion\">Extinction of punishment and diversion<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-diversion\">Diversion:<\/h3>\n\n<p class=\"wp-block-paragraph\">A <strong>diversion is generally possible in cases of breach of trust<\/strong>, as it is a financial crime <strong>without violence or dangerous threats<\/strong>. Whether a diversionary settlement is considered depends largely on the <strong>extent of guilt, amount of damage, type of abuse of authority, and the perpetrator&#8217;s behavior<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">A diversion may be appropriate, especially in the case of <strong>simply structured breaches of trust<\/strong> with <strong>minor financial damage<\/strong>, <strong>no prior criminal record<\/strong>, and <strong>full compensation for damages<\/strong>. With increasing <strong>amount of damage<\/strong>, <strong>unjustifiability of the action<\/strong>, or <strong>multiple breaches of duty<\/strong>, the probability of a diversionary settlement decreases significantly. <\/p>\n\n<p class=\"wp-block-paragraph\">Diversion may be considered if<\/p>\n\n<ul class=\"wp-block-list\">\n<li>the guilt is altogether minor,<\/li>\n\n\n\n<li>there is no significant amount of damage,<\/li>\n\n\n\n<li>the damage to property was minor and completely compensated,<\/li>\n\n\n\n<li>there is no planned or continuous abuse of authority,<\/li>\n\n\n\n<li>the facts of the case are clear and manageable,<\/li>\n\n\n\n<li>and the perpetrator is remorseful, cooperative, and willing to make amends.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">If a diversion is considered, the court may order <strong>monetary payments<\/strong>, <strong>community service<\/strong>, <strong>supervision orders<\/strong>, or <strong>victim-offender mediation<\/strong>. A diversion leads <strong>to no conviction<\/strong> and <strong>to no entry in the criminal record<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ausschluss-der-diversion\">Exclusion of Diversion:<\/h3>\n\n<p class=\"wp-block-paragraph\">Diversion is excluded if<\/p>\n\n<ul class=\"wp-block-list\">\n<li>the breach of trust was committed <strong>in a planned, systematic, or continuous manner<\/strong>,<\/li>\n\n\n\n<li>a <strong>significant financial loss<\/strong> has occurred,<\/li>\n\n\n\n<li>there are <strong>multiple independent abuses of authority<\/strong>,<\/li>\n\n\n\n<li>the abuse of authority occurred <strong>in a particularly unjustifiable manner<\/strong>,<\/li>\n\n\n\n<li>particular aggravating circumstances are added,<\/li>\n\n\n\n<li>or the overall behavior constitutes a <strong>significant impairment of the assets of others<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">A diversionary settlement is realistically considered only in cases of <strong>minor guilt<\/strong>, <strong>manageable damage<\/strong>, and <strong>early full restitution<\/strong>. In practice, diversion in cases of <strong>breach of trust<\/strong> is possible, but <strong>not automatic<\/strong>, but always an <strong>individual case decision<\/strong>. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/en\/about-us\/sebastian-riedlmair\/\" title=\"Attorney Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Attorney Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Attorneys<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eDiversion is not automatic. Planned action, repetition, or noticeable financial damage often preclude a diversionary settlement in practice. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-strafzumessung-amp-folgen\">Sentencing and consequences<\/h2>\n\n<p class=\"wp-block-paragraph\">The court assesses the penalty according to the <strong>extent of the financial damage<\/strong>, the <strong>nature, intensity, and duration of the abuse of authority<\/strong>, and <strong>how severely the assets of the beneficial owner were impaired<\/strong>. Of particular importance is <strong>how unjustifiable<\/strong>, <strong>purposeful<\/strong>, or <strong>repeatedly<\/strong> the perpetrator has abused his granted authority and whether the breach of duty has led to a <strong>noticeable impairment of assets<\/strong>. It must also be taken into account whether the perpetrator acted <strong>by exploiting a special relationship of trust<\/strong>, <strong>within an elevated position<\/strong>, or <strong>in conscious disregard of asset-protecting rules<\/strong>.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-erschwerungsgrunde-bestehen-insbesondere-wenn\">Aggravating Factors Exist in Particular If<\/h3>\n\n<ul class=\"wp-block-list\">\n<li>the act was committed <strong>in a planned, systematic or repeated manner<\/strong>,<\/li>\n\n\n\n<li><strong>significant financial damage<\/strong> has occurred,<\/li>\n\n\n\n<li><strong>several assets<\/strong> or economically central positions were affected,<\/li>\n\n\n\n<li>the perpetrator exploited <strong>a special relationship of trust<\/strong>,<\/li>\n\n\n\n<li>the act was committed in a <strong>relationship of proximity, dependency, or superiority<\/strong>,<\/li>\n\n\n\n<li>or <strong>relevant prior convictions<\/strong> exist.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-milderungsgrunde-sind-etwa\">Mitigating Factors Include<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>a clean record<\/strong>,<\/li>\n\n\n\n<li>a <strong>full confession<\/strong> and recognizable insight,<\/li>\n\n\n\n<li>an <strong>early termination<\/strong> of the breach of duty,<\/li>\n\n\n\n<li><strong>active and complete efforts at reparation<\/strong>,<\/li>\n\n\n\n<li>special <strong>stress or overstrain situations<\/strong> for the perpetrator,<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">A <strong>conditional remission of the prison sentence<\/strong> is generally considered in cases of <strong>breach of trust<\/strong>, but is <strong>to be assessed restrictively<\/strong>, as the offense requires a <strong>knowingly committed abuse of authority<\/strong>. The decisive factor is whether, despite the breach of duty, there is a <strong>positive social prognosis<\/strong> and the specific case is <strong>in the lower range of guilt and injustice<\/strong>, for example, in the case of minor damage and early full compensation for damages. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-strafrahmen\">Penalty Range<\/h2>\n\n<p class=\"wp-block-paragraph\">The <strong>breach of trust<\/strong> is punishable by <strong>imprisonment of up to six months or a fine of up to 360 daily rates<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">If the financial damage caused exceeds <strong>\u20ac 5,000<\/strong>, the penalty increases to <strong>imprisonment of up to three years<\/strong>. In the case of damage of <strong>more than \u20ac 300,000<\/strong>, the penalty is <strong>imprisonment from one to ten years<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-geldstrafe-tagessatzsystem\">Monetary Penalty \u2013 Day-fine System<\/h2>\n\n<p class=\"wp-block-paragraph\">Austrian criminal law calculates monetary penalties according to the <strong>day-fine system<\/strong>. The <strong>number of day-fines<\/strong> depends on the <strong>guilt<\/strong>, the <strong>amount per day<\/strong> depends on the <strong>financial capacity<\/strong>. In this way, the penalty is adapted to the personal circumstances and yet remains noticeable.  <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Range:<\/strong> up to <strong>720 daily rates<\/strong> \u2013 at least <strong>\u20ac4<\/strong>, maximum <strong>\u20ac5,000<\/strong> per day.<\/li>\n\n\n\n<li><strong>Practical formula:<\/strong> Approximately <strong>6 months imprisonment corresponds to around 360 day-fines<\/strong>. This conversion serves only as <strong>orientation<\/strong> and is <strong>not a rigid scheme<\/strong>. <\/li>\n\n\n\n<li><strong>In case of non-payment:<\/strong> The court can impose a <strong>substitute custodial sentence<\/strong>. As a rule, the following applies: <strong>1 day of substitute custodial sentence corresponds to 2 day-fines<\/strong>. <\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading\" id=\"h-hinweis\">Note:<\/h4>\n\n<p class=\"wp-block-paragraph\">In the case of <strong>breach of trust<\/strong>, the <strong>fine is expressly provided for by law<\/strong> and is often imposed as a <strong>main penalty<\/strong>, especially in cases of <strong>minor damage and low guilt<\/strong>, while with increasing damage, the <strong>imprisonment<\/strong> comes to the fore.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-freiheitsstrafe-amp-teil-bedingte-nachsicht\">Imprisonment and (partially) suspended sentence<\/h2>\n\n<p class=\"wp-block-paragraph\">\u00a7 37 StGB: If the statutory penalty extends up to five years, the court may, under the statutory conditions, impose a fine instead of a short prison sentence of no more than one year. This provision is generally applicable to <strong>breach of trust<\/strong>, as the penalty ranges from up to six months under paragraph 1 and up to three years under paragraph 3 in qualified cases of damage. In practice, \u00a7 37 StGB is mainly applied when a <strong>short prison sentence would be appropriate to the guilt<\/strong>, but the overall picture of the offense is to be classified <strong>as less serious<\/strong>. It is <strong>not an independent fine threat<\/strong>, but a <strong>substitute form for short prison sentences<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">\u00a7 43 StGB: A <strong>conditional remission of the prison sentence<\/strong> is possible if the imposed sentence <strong>does not exceed two years<\/strong> and a <strong>positive social prognosis<\/strong> exists. In the case of breach of trust, this possibility is particularly relevant in practice in the case of <strong>minor or balanced damage<\/strong>, <strong>one-time abuse of authority<\/strong>, and <strong>lack of relevant prior convictions<\/strong>. The decisive factor is whether, despite the <strong>knowingly committed breach of duty<\/strong>, it can be assumed that the perpetrator will <strong>not commit any further property offenses<\/strong> in the future.  <\/p>\n\n<p class=\"wp-block-paragraph\">\u00a7 43a StGB: The <strong>partially conditional remission<\/strong> allows a combination of <strong>unconditional<\/strong> and <strong>conditionally remitted part of the sentence<\/strong> for prison sentences over six months and up to two years. In the case of breach of trust, this form can become important if the offense <strong>goes beyond a trivial case<\/strong>, for example, in the case of <strong>higher damage<\/strong> or <strong>multiple breaches of duty<\/strong>, but <strong>no particularly aggravating circumstances<\/strong> exist and a <strong>favorable social prognosis<\/strong> continues to exist. <\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/en\/criminal-law\/probation-assistance-and-instructions\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7\u00a7 50 to 52 of the Criminal Code:<\/a> The court may issue <strong>instructions<\/strong> and order <strong>probation assistance<\/strong>. In the case of breach of trust, these often concern measures for <strong>compensation for damages<\/strong>, for <strong>financial order<\/strong>, or for <strong>stabilizing economic and professional circumstances<\/strong>. The aim is to prevent <strong>further abuse of authority<\/strong> and to achieve a <strong>sustainable change in behavior that is compliant with the law<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-zustandigkeit-der-gerichte\">Jurisdiction of the courts<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-sachliche-zustandigkeit\">Subject-matter Jurisdiction<\/h3>\n\n<p class=\"wp-block-paragraph\">In the case of <strong>simple breach of trust<\/strong> with a penalty of <strong>up to six months imprisonment or a fine<\/strong>, the proceedings are conducted <strong>before the district court<\/strong>. The decision is made by a <strong>single judge<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">If the financial damage caused reaches <strong>more than \u20ac 5,000<\/strong>, the penalty increases to <strong>up to three years imprisonment<\/strong>. In these cases, <strong>the regional court is responsible as a single judge<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">If there is a particularly high financial damage of <strong>more than \u20ac 300,000<\/strong>, the penalty is <strong>one to ten years imprisonment<\/strong>. Then <strong>the regional court decides as a court of lay assessors<\/strong>, i.e., with a professional judge and lay assessors. <\/p>\n\n<p class=\"wp-block-paragraph\">Proceedings before a <strong>jury court<\/strong> are <strong>not<\/strong> considered in cases of breach of trust.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ortliche-zustandigkeit\">Local Jurisdiction<\/h3>\n\n<p class=\"wp-block-paragraph\">In principle, the court <strong>in whose district the breach of duty was committed<\/strong> is responsible, i.e., where the <strong>power of decision or disposal was abused<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">If this place cannot be clearly determined, the court is regularly responsible at the<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>residence or domicile<\/strong> of the accused person or<\/li>\n\n\n\n<li><strong>seat of the competent public prosecutor&#8217;s office<\/strong>.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-instanzenzug\">Hierarchy of Courts<\/h3>\n\n<p class=\"wp-block-paragraph\">Judgments of the <strong>district court<\/strong> can be appealed by <strong>appeal<\/strong>. The <strong>regional court<\/strong> decides on this. <\/p>\n\n<p class=\"wp-block-paragraph\">Judgments of the <strong>regional court<\/strong> are subject to <strong>appeal and, if applicable, further legal remedies<\/strong>, on which the <strong>higher regional court<\/strong> or the <strong>supreme court<\/strong> decides.<\/p>\n\n<p class=\"wp-block-paragraph\">It is examined whether the proceedings were <strong>conducted properly<\/strong>, the law was <strong>correctly applied<\/strong>, and the decision was made in a <strong>legally sustainable manner<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-zivilanspruche-im-strafverfahren\">Civil claims in criminal proceedings<\/h2>\n\n<p class=\"wp-block-paragraph\">In the case of <strong>breach of trust pursuant to <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10002296&amp;Artikel=&amp;Paragraf=153&amp;Anlage=&amp;Uebergangsrecht=\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 153 StGB<\/a><\/strong>, the economically injured party can assert his civil law claims as a <strong>private party<\/strong> <strong>directly in the criminal proceedings<\/strong>. Since the breach of trust is based on a <strong>knowingly wrongful abuse of a granted power of decision or disposal<\/strong>, the claims relate in particular to <strong>financial disadvantages<\/strong> that result <strong>directly from this abuse of authority<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">In particular, <strong>amounts of money<\/strong>, <strong>misdirected payments<\/strong>, <strong>asset shifts<\/strong>, <strong>unlawful obligations<\/strong>, or other <strong>financial disadvantages<\/strong> that have arisen as a result of the wrongful exercise of authority can be asserted. The decisive factor is that the damage is a <strong>direct consequence of the abuse<\/strong> of the granted asset responsibility. <\/p>\n\n<p class=\"wp-block-paragraph\">Depending on the facts, <strong>consequential damages<\/strong> can also be claimed for compensation, for example, if the abuse of authority has resulted in <strong>economic disadvantages<\/strong>, <strong>liquidity bottlenecks<\/strong>, or <strong>operational damage<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">The <strong>private party connection suspends the statute of limitations<\/strong> of the asserted claims for the duration of the criminal proceedings. Only with its <strong>legally binding conclusion<\/strong> does the limitation period begin to run again, unless the damage has already been awarded. <\/p>\n\n<p class=\"wp-block-paragraph\">A <strong>voluntary compensation<\/strong>, such as the <strong>repayment of embezzled amounts<\/strong>, the <strong>compensation of the damage incurred<\/strong>, or a <strong>serious effort to compensate<\/strong>, can have a <strong>mitigating effect<\/strong>, provided that it is done <strong>in a timely and complete manner<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">However, if the breach of trust was committed <strong>in a planned manner<\/strong>, <strong>repeatedly<\/strong>, or <strong>under a particularly serious abuse of a relationship of trust<\/strong>, or if <strong>significant financial damage<\/strong> was caused, a later compensation for damages regularly loses part of its <strong>mitigating effect<\/strong>. In such cases, a subsequent settlement can <strong>only partially compensate<\/strong> for the injustice of the act. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/en\/about-us\/sebastian-riedlmair\/\" title=\"Attorney Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Attorney Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Attorneys<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201ePrivate party claims must be clearly quantified and documented. Without proper damage documentation, the claim for compensation in criminal proceedings often remains incomplete and shifts to civil proceedings. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-strafverfahren-im-uberblick\">Overview of criminal proceedings<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-ermittlungsbeginn\">Commencement of Investigation<\/h3>\n\n<p class=\"wp-block-paragraph\">Criminal proceedings require a concrete suspicion, from which a person is considered an accused and can claim all rights of the accused. Since it is an <strong>official offense<\/strong>, the police and public prosecutor&#8217;s office initiate the proceedings <strong>ex officio<\/strong> as soon as a corresponding suspicion exists. A special declaration of the injured party is not required for this.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-polizei-und-staatsanwaltschaft\">Police and Public Prosecutor&#8217;s Office<\/h3>\n\n<p class=\"wp-block-paragraph\">The public prosecutor conducts the preliminary investigation and determines the further course of action. The criminal police carry out the necessary investigations, secure evidence, take witness statements, and document the damage. Ultimately, the public prosecutor decides on <strong>discontinuation<\/strong>, <strong>diversion<\/strong>, or <strong>indictment<\/strong>, depending on the degree of culpability, the amount of damage, and the evidence.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-beschuldigtenvernehmung\">Interrogation of the Accused<\/h3>\n\n<p class=\"wp-block-paragraph\">Before each interrogation, the accused person receives full instruction on their rights, particularly the <strong>right to remain silent<\/strong> and the <strong>right to legal counsel<\/strong>. If the accused requests legal counsel, the interrogation must be postponed. The formal interrogation of the accused serves to confront them with the accusation and to provide an opportunity for a statement.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-akteneinsicht\">Access to files<\/h3>\n\n<p class=\"wp-block-paragraph\">Access to files can be obtained from the police, public prosecutor, or court. It also includes items of evidence, provided that the purpose of the investigation is not thereby jeopardized. The private claimant&#8217;s joinder is governed by the general rules of the Code of Criminal Procedure and allows the injured party to assert claims for damages directly in criminal proceedings.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-hauptverhandlung\">Main Hearing<\/h3>\n\n<p class=\"wp-block-paragraph\">The main hearing serves for oral evidence taking, legal assessment, and decision-making on any civil law claims. The court particularly examines the course of events, intent, amount of damage, and the credibility of statements. The proceedings conclude with a conviction, acquittal, or diversionary resolution.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-beschuldigtenrechte\">Rights of the accused<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Information &amp; defense: <\/strong>right to notification, legal aid, free choice of defense counsel, translation assistance, and submission of evidence motions.<\/li>\n\n\n\n<li><strong>Silence &amp; counsel:<\/strong> right to remain silent at any time; if a defense attorney is requested, the interrogation must be postponed.<\/li>\n\n\n\n<li><strong>Duty to inform:<\/strong> prompt notification of suspicion and rights; exceptions only permitted to safeguard the purpose of the investigation.<\/li>\n\n\n\n<li><strong>Practical access to files:<\/strong> investigation and trial records; access by third parties is restricted to protect the accused.<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/en\/about-us\/sebastian-riedlmair\/\" title=\"Attorney Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Attorney Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Attorneys<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eThe right steps in the first 48 hours often determine whether a procedure escalates or remains controllable.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-praxis-amp-verhaltenstipps\">Practical guidance and behavioural advice<\/h2>\n\n<ol class=\"wp-block-list\">\n<li><strong>Maintain silence.<\/strong> A short explanation is sufficient: &#8220;I am exercising my right to remain silent and will speak to my defense counsel first.&#8221; This right applies from the first interrogation by the police or public prosecutor&#8217;s office. <\/li>\n\n\n\n<li><strong>Contact defense immediately.<\/strong>No statement should be made without access to the investigation files. Only after reviewing the files can the defense assess which strategy and which securing of evidence make sense. <\/li>\n\n\n\n<li><strong>Secure evidence immediately.<\/strong>You should secure all available documents, messages, photos, videos, and other records as early as possible and keep a copy. Digital data should be regularly backed up and protected against subsequent changes. Note important people as possible witnesses and record the course of events in a memory log as soon as possible.  <\/li>\n\n\n\n<li><strong>Do not contact the opposing party.<\/strong> Your own messages, calls or posts can be used as evidence against you. All communication should take place exclusively through the defense. <\/li>\n\n\n\n<li><strong>Secure video and data recordings in time.<\/strong>Surveillance videos from public transport, venues, or property management systems are often automatically deleted after only a few days. Requests for data preservation must therefore be submitted immediately to the operators, the police, or the public prosecutor\u2019s office. <\/li>\n\n\n\n<li><strong>Document searches and seizures.<\/strong> In the case of house searches or seizures, you should request a copy of the order or record. Note the date, time, persons involved and all items taken. <\/li>\n\n\n\n<li><strong>If arrested: no statements on the matter.<\/strong>Insist on immediate notification of your defense counsel. Pre-trial detention may only be imposed if there is urgent suspicion and an additional reason for detention. Less severe measures (e.g., promise, reporting requirement, contact ban) take precedence.  <\/li>\n\n\n\n<li><strong>Prepare compensation in a targeted manner.<\/strong>Payments, symbolic services, apologies, or other settlement offers should be handled and documented exclusively through the defense. A structured compensation can have a positive effect on diversion and sentencing. <\/li>\n<\/ol>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eThose who act thoughtfully, secure evidence, and seek legal assistance early retain control over the proceedings.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Your Benefits with Legal Assistance<\/h2>\n\n<p class=\"wp-block-paragraph\">The legal assessment of the <strong>breach of trust<\/strong> depends largely on the <strong>specific scope of the granted authority<\/strong>, its <strong>unjustifiable abuse<\/strong>, the <strong>financial damage incurred<\/strong>, and the <strong>knowledge of the action<\/strong>. Even <strong>minor deviations in the facts<\/strong> can determine whether a punishable breach of trust actually exists, only a <strong>civil law breach of duty<\/strong> exists, or, in the absence of knowledge, unjustifiability, or financial damage, <strong>no criminal liability exists at all<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">An <strong>early legal support<\/strong> ensures that the facts are <strong>precisely classified<\/strong>, evidence is <strong>critically assessed<\/strong>, and <strong>exculpatory circumstances<\/strong> are processed in a legally usable manner before incriminating assumptions solidify in the proceedings.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Our law firm<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>examines <strong>which powers were actually granted<\/strong> and whether these were exceeded at all in the specific case,<\/li>\n\n\n\n<li>analyzes whether there is an <strong>unjustifiable violation of asset-protecting rules<\/strong> or merely a <strong>business error of judgment<\/strong>, exercise of discretion, or organizational issue,<\/li>\n\n\n\n<li>assesses the <strong>evidence regarding financial damage<\/strong>, causality, and knowledge of the action,<\/li>\n\n\n\n<li>clarifies whether the alleged damage has <strong>actually occurred<\/strong>, is arithmetically comprehensible, and legally attributable,<\/li>\n\n\n\n<li>develops a <strong>clear defense strategy<\/strong> that presents the economic background, decision-making processes, and actual course of events in a <strong>legally precise and comprehensible manner<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">As a <strong>representation specialized in criminal law<\/strong>, we ensure that an <strong>accusation of breach of trust is carefully examined<\/strong> and that the proceedings are conducted on a <strong>sustainable factual and legal basis<\/strong>, with the aim of <strong>limiting or completely averting criminal risks at an early stage<\/strong>.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/en\/about-us\/sebastian-riedlmair\/\" title=\"Attorney Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Attorney Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Attorneys<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eLegal support means clearly separating the actual events from interpretations and developing a robust defense strategy based on them.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-faq-haufig-gestellte-fragen\">FAQ &#8211; Frequently Asked Questions<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-FAQ-Untreue uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/harlander-partner.eu\\\/en\\\/criminal-law\\\/breach-of-trust\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"When does breach of trust exist pursuant to \\u00a7 153 StGB?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Breach of trust exists if someone knowingly abuses an authority granted to him over the assets of others or for the legal obligation of another and thereby causes financial damage. The decisive factor is that there is a special duty to manage assets and that the authority is exercised in an unjustifiable manner. Not every breach of duty is sufficient, but only a serious abuse of authority. In addition, the damage must be a direct consequence of this abuse.   \"}},{\"@type\":\"Question\",\"name\":\"What is the difference between breach of trust and fraud?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"In the case of fraud, the damage is caused by deception and an error of the victim, because the victim makes a disposition of assets due to the error. In the case of breach of trust, this deception is missing, because the perpetrator acts within an existing power of decision or disposal. It becomes punishable if this authority is knowingly and unjustifiably abused to the detriment of the economically entitled party. The focus is therefore not on deception, but on breach of duty and trust.   \"}},{\"@type\":\"Question\",\"name\":\"Must the perpetrator want to enrich himself in the case of breach of trust?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No, an intention to enrich oneself is not required for breach of trust. It is sufficient that the perpetrator knowingly brings about the abuse of authority and the resulting financial damage. Even if the perpetrator does not seek his own advantage, the offense may be fulfilled. The decisive factor remains whether the financial disadvantage is recognized as a necessary consequence of the action.   \"}},{\"@type\":\"Question\",\"name\":\"Which pieces of evidence are typically important in breach of trust proceedings?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Important are documents that make the scope of authority and decision-making processes comprehensible, because that is exactly where the accusation begins. These include contracts, powers of attorney, company documents, internal guidelines, as well as communication such as e-mails or protocols. In addition, accounting documents, payment flows, and expert opinions on the amount of damage play a central role. Because it is about unjustifiability and knowledge, indications of the decision-making process are also particularly relevant.   \"}},{\"@type\":\"Question\",\"name\":\"Can the injured party claim damages in the criminal proceedings?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, the economically injured party can assert claims as a private party in the criminal proceedings if the damage is a consequence of the abuse of authority. In practice, the claims must be clearly quantified and documented by documents, because otherwise only part of it will be awarded. The criminal proceedings also do not replace a clean damage documentation, but build on it. If the quantification is not successful, the dispute often shifts to civil proceedings, so early legal support is useful.   \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-Untreue-Q1 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">When does breach of trust exist pursuant to \u00a7 153 StGB?<\/span><\/div><div class=\"uagb-faq-content\"><p>Breach of trust exists if someone knowingly abuses an authority granted to him over the assets of others or for the legal obligation of another and thereby causes financial damage. The decisive factor is that there is a special duty to manage assets and that the authority is exercised in an unjustifiable manner. Not every breach of duty is sufficient, but only a serious abuse of authority. In addition, the damage must be a direct consequence of this abuse.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-Untreue-Q2 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">What is the difference between breach of trust and fraud?<\/span><\/div><div class=\"uagb-faq-content\"><p>In the case of fraud, the damage is caused by deception and an error of the victim, because the victim makes a disposition of assets due to the error. In the case of breach of trust, this deception is missing, because the perpetrator acts within an existing power of decision or disposal. It becomes punishable if this authority is knowingly and unjustifiably abused to the detriment of the economically entitled party. The focus is therefore not on deception, but on breach of duty and trust.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-Untreue-Q3 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Must the perpetrator want to enrich himself in the case of breach of trust?<\/span><\/div><div class=\"uagb-faq-content\"><p>No, an intention to enrich oneself is not required for breach of trust. It is sufficient that the perpetrator knowingly brings about the abuse of authority and the resulting financial damage. Even if the perpetrator does not seek his own advantage, the offense may be fulfilled. The decisive factor remains whether the financial disadvantage is recognized as a necessary consequence of the action.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-Untreue-Q4 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Which pieces of evidence are typically important in breach of trust proceedings?<\/span><\/div><div class=\"uagb-faq-content\"><p>Important are documents that make the scope of authority and decision-making processes comprehensible, because that is exactly where the accusation begins. These include contracts, powers of attorney, company documents, internal guidelines, as well as communication such as e-mails or protocols. In addition, accounting documents, payment flows, and expert opinions on the amount of damage play a central role. Because it is about unjustifiability and knowledge, indications of the decision-making process are also particularly relevant.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-Untreue-Q5 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Can the injured party claim damages in the criminal proceedings?<\/span><\/div><div class=\"uagb-faq-content\"><p>Yes, the economically injured party can assert claims as a private party in the criminal proceedings if the damage is a consequence of the abuse of authority. In practice, the claims must be clearly quantified and documented by documents, because otherwise only part of it will be awarded. The criminal proceedings also do not replace a clean damage documentation, but build on it. If the quantification is not successful, the dispute often shifts to civil proceedings, so early legal support is useful.   <\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"Breach of trust A breach of trust pursuant to \u00a7 153 of the Criminal Code exists if a person knowingly abuses an authority granted to them to dispose of another &#8230;","protected":false},"author":25,"featured_media":101335,"parent":40715,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[345],"tags":[],"class_list":["post-110888","page","type-page","status-publish","has-post-thumbnail","hentry","category-criminal-law"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153-Untreue.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153-Untreue-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153-Untreue-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153-Untreue.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153-Untreue.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153-Untreue.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153-Untreue.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153-Untreue-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153-Untreue-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153-Untreue-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153-Untreue-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153-Untreue-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153-Untreue-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/en\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Breach of trust A breach of trust pursuant to \u00a7 153 of the Criminal Code exists if a person knowingly abuses an authority granted to them to dispose of another ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/110888","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/comments?post=110888"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/110888\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/40715"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/media?parent=110888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/categories?post=110888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/tags?post=110888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}