{"id":111109,"date":"2026-01-07T14:00:00","date_gmt":"2026-01-07T13:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/criminal-law\/misuse-of-subsidies\/"},"modified":"2026-01-09T09:25:29","modified_gmt":"2026-01-09T08:25:29","slug":"misuse-of-subsidies","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/en\/criminal-law\/misuse-of-subsidies\/","title":{"rendered":"Misuse of subsidies"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Misuse of subsidies<\/h2><ul><li><a href=\"#h-forderungsmissbrauch\" data-level=\"2\">Misuse of subsidies<\/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-forderungsmissbrauch\">Misuse of subsidies<\/h2>\n\n<p class=\"wp-block-paragraph\">According to <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10002296&amp;Artikel=&amp;Paragraf=153b&amp;Anlage=&amp;Uebergangsrecht=\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 153b StGB<\/a>, misuse of subsidies occurs when someone <strong>knowingly uses a received public subsidy for purposes other than those for which the money was approved<\/strong>. The crucial point is that the funds are <strong>used for purposes other than intended after disbursement<\/strong>, even if the subsidy application was originally submitted correctly. The <strong>public interest in ensuring that subsidies are used properly and for their intended purpose<\/strong> is protected. The injustice, therefore, lies not in deception, but in the <strong>violation of the specified earmarking<\/strong>. Anyone who <strong>as a responsible person within a company or organization<\/strong> decides on the use of the subsidies can also be held liable. The higher the amount misused, the <strong>more severe the possible punishment<\/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\"><strong>Misuse of subsidies<\/strong> occurs when a <strong>public subsidy is intentionally used for purposes other than intended<\/strong>. The <strong>deviation from the intended purpose after disbursement<\/strong> of the funds is decisive. <strong>Depending on the amount, the penalty increases<\/strong> up to a prison sentence of five years. <\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-613eb3e6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153b-Foerderungsmissbrauch-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153b-Foerderungsmissbrauch.webp\" alt=\"Misuse of subsidies according to \u00a7 153b of the German Criminal Code (StGB) explained in an understandable way. Overview of the elements of the offense, qualifications, penalties, and distinctions.\" >\r\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\">\u201eMisuse of subsidies does not begin with the application, but at the moment when subsidies are knowingly used differently than approved.\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> only describes <strong>what actually happened<\/strong> and is externally recognizable. It is therefore about <strong>concrete actions<\/strong>, such as what subsidy money was spent on and in what amount. <strong>Thoughts, intentions, or motives<\/strong> do not play a role. <\/p>\n\n<p class=\"wp-block-paragraph\">Misuse of subsidies occurs when <strong>subsidy money that has already been disbursed is actually used for purposes other than those for which it was approved<\/strong>. What <strong>happens to the money after disbursement<\/strong> is decisive. It is irrelevant whether the subsidy application was submitted correctly or whether the subsidy was originally granted lawfully.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Any demonstrable deviation from the agreed subsidy purpose<\/strong> is sufficient. It makes no difference whether the money is used entirely or only partially for purposes other than intended. Even <strong>a later repayment or correction does not change the fact<\/strong> that the misuse of subsidies has already been realized.  <\/p>\n\n<p class=\"wp-block-paragraph\">Not only the official recipient of the subsidy is liable. Also covered are those persons <strong>who actually decide what the subsidy money is used for<\/strong>, such as responsible persons in a company or association. Therefore, <strong>the actual decision-making power over the money<\/strong> is decisive, not just the name on the subsidy notification.  <\/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 perpetrator can be <strong>any person who is criminally responsible<\/strong> and who factually decides on the use of the subsidies. No special personal characteristics are required. <\/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 <strong>public subsidies<\/strong>, i.e., monetary grants from <strong>public budgets<\/strong> that are granted to pursue public interests and do <strong>not require reasonable consideration in terms of monetary value<\/strong>. Pure social benefits are not covered. <\/p>\n\n<h4 class=\"wp-block-heading\" id=\"h-tathandlung\">Act: <\/h4>\n\n<p class=\"wp-block-paragraph\">The act consists of the <strong>use of the subsidies for purposes other than intended<\/strong>. The funds are <strong>objectively used for purposes other than those approved<\/strong>. Any actual deviation from the subsidy purpose is sufficient.  <\/p>\n\n<h4 class=\"wp-block-heading\" id=\"h-taterfolg\">Result of the Offense:<\/h4>\n\n<p class=\"wp-block-paragraph\">The <strong>extent of the subsidies used for purposes other than intended<\/strong> is also part of the result of the offense, as this directly determines the penalty:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>If <strong>the amount used for purposes other than intended exceeds \u20ac 5,000<\/strong>, this constitutes a qualified offense, which is punishable by imprisonment of up to two years.<\/li>\n\n\n\n<li>If <strong>the amount used for purposes other than intended exceeds \u20ac 300,000<\/strong>, this constitutes a particularly serious qualification, with a penalty ranging from six months to five years imprisonment.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Only <strong>the amount actually used for purposes other than intended<\/strong> is decisive, not the total amount of the subsidy granted. Several partial amounts are to be added together if they are based on the same use for purposes other than intended. <\/p>\n\n<h4 class=\"wp-block-heading\" id=\"h-kausalitat\">Causality:<\/h4>\n\n<p class=\"wp-block-paragraph\">The use of the subsidies for purposes other than intended must be <strong>attributable to the conduct of the perpetrator<\/strong>. Without this conduct, there would have been no deviation from the subsidy purpose. <\/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 <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10002296&amp;Artikel=&amp;Paragraf=153b&amp;Anlage=&amp;Uebergangsrecht=\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 153b StGB<\/a> wants to prevent, namely the <strong>use of public subsidies for purposes other than intended<\/strong> and the endangerment of trust in the careful handling of public funds.<\/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\">\u201eWhat matters is not what the subsidy was intended for, but what the money was actually used for.\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 misuse of subsidies covers cases in which <strong>public subsidies that have already been disbursed are intentionally used for purposes other than intended<\/strong>. The focus of the injustice lies in the <strong>breach of the earmarking of public funds<\/strong>. What is decisive is not how the subsidy was obtained, but <strong>what happens to the money after disbursement<\/strong>. The public interest in the <strong>proper use of subsidies<\/strong> is protected.   <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00a7 146 StGB \u2013 Fraud<\/strong>: Fraud concerns cases in which <strong>a misrepresentation of facts<\/strong> causes an error that leads to a disposition of assets. The central difference lies in the <strong>time and point of attack<\/strong>. In the case of fraud, the deception takes place <strong>before or during the acquisition<\/strong> of the money. In the case of misuse of subsidies, the subsidy has <strong>already been lawfully or at least factually disbursed<\/strong>, and only then does the use for purposes other than intended occur. If there is already deception in the subsidy application, fraud is the primary issue to be examined. If the deception occurs only after disbursement or not at all, but merely misappropriation, misuse of subsidies exists.      <\/li>\n\n\n\n<li><strong>\u00a7 133 StGB \u2013 Embezzlement:<\/strong> Embezzlement concerns cases in which someone <strong>appropriates a foreign object entrusted to him<\/strong>. Misuse of subsidies, on the other hand, exists if the money is <strong>not appropriated<\/strong>, but <strong>used for purposes other than intended<\/strong>. What is decisive is that the funds remain in the assets of the perpetrator or his organization, but are <strong>used for purposes not approved<\/strong>. An intention to appropriate is not required.   <\/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 misuse of subsidies, <strong>other independent offenses<\/strong> are committed, such as fraud, breach of trust, forgery of documents, or false testimony. The misuse of subsidies retains its independent content of injustice, as different legal interests are violated. The offenses exist side by side, unless displacement occurs.  <\/p>\n\n<h4 class=\"wp-block-heading\" id=\"h-unechte-konkurrenz\">Spurious Concurrence:<\/h4>\n\n<p class=\"wp-block-paragraph\">A displacement due to specialty comes into consideration if another offense <strong>completely covers the entire content of injustice of the misuse of subsidies<\/strong>. This is particularly conceivable if the subsidy was already obtained by deception and the violation of purpose is absorbed in it. In these cases, the misuse of subsidies can take a back seat to the fraud.  <\/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 uses for purposes other than intended<\/strong> occur at different times or in relation to different subsidies. Each use for purposes other than intended forms its own criminal unit, unless there is a natural unit of action. <\/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 <strong>several uses for purposes other than intended are closely related in terms of time and subject matter<\/strong> and are supported by a uniform intent, for example, in the case of continuous re-allocation of subsidies within a project. The act ends as soon as no further violations of purpose occur or the perpetrator abandons his intent. <\/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\">\u201eAnyone who factually decides on the use of the subsidies also bears the criminal responsibility \u2013 regardless of formal responsibilities.\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 <strong>has committed misuse of subsidies<\/strong>. The decisive factor is the proof that <strong>a public subsidy that has already been disbursed was intentionally used for purposes other than those for which it was granted<\/strong>. What is decisive is not how the subsidy was obtained, but <strong>what happened to the subsidy funds after disbursement<\/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><strong>a public subsidy was actually granted and disbursed<\/strong>,<\/li>\n\n\n\n<li><strong>a specific subsidy purpose was defined<\/strong>, for example, by subsidy notification, subsidy agreement, or guideline,<\/li>\n\n\n\n<li><strong>the funds were objectively used for purposes other than those approved<\/strong>,<\/li>\n\n\n\n<li>the use for purposes other than intended <strong>actually took place and was not merely planned<\/strong>,<\/li>\n\n\n\n<li>the accused <strong>factually decided on the use of the subsidies or initiated them<\/strong>,<\/li>\n\n\n\n<li>the use for purposes other than intended <strong>is causally attributable to the conduct of the accused<\/strong>,<\/li>\n\n\n\n<li><strong>which amount was used for purposes other than intended<\/strong>, in particular whether the thresholds of <strong>\u20ac 5,000<\/strong> or <strong>\u20ac 300,000<\/strong> were exceeded.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">The public prosecutor&#8217;s office must also present whether the alleged use for purposes other than intended is <strong>objectively ascertainable<\/strong>, for example, through accounting documents, payment flows, account statements, invoices, proof of use, subsidy statements, internal instructions, e-mails, project reports, audit reports from funding agencies, or other comprehensible circumstances.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gericht\">Court: <\/h3>\n\n<p class=\"wp-block-paragraph\">The court examines all evidence in the <strong>overall context<\/strong> and assesses whether, according to objective standards, there is a <strong>use of the subsidies for purposes other than intended<\/strong>. The focus is on the question of <strong>whether and to what extent<\/strong> the subsidy <strong>was used contrary to the earmarking<\/strong> and whether this can be attributed to the accused. <\/p>\n\n<p class=\"wp-block-paragraph\">In doing so, the court particularly considers:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>the <strong>content of the subsidy notification or subsidy agreement<\/strong>, in particular the earmarking,<\/li>\n\n\n\n<li>the <strong>actual payment flows and proof of use<\/strong>,<\/li>\n\n\n\n<li>the <strong>temporal connection<\/strong> between disbursement of the subsidy and use of the funds,<\/li>\n\n\n\n<li><strong>accounting documents, invoices, and project statements<\/strong>,<\/li>\n\n\n\n<li>testimony from employees, funding agencies, or project participants,<\/li>\n\n\n\n<li><strong>internal communication<\/strong> on the use of funds,<\/li>\n\n\n\n<li>audit reports from funding agencies or control bodies,<\/li>\n\n\n\n<li>the <strong>role of the accused in the decision-making process<\/strong>,<\/li>\n\n\n\n<li>the <strong>extent of the amounts used for purposes other than intended<\/strong> for classification of the qualification.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">The court clearly distinguishes between mere <strong>formal accounting errors<\/strong>, <strong>misunderstandings in the subsidy processing<\/strong>, and cases in which the funds were used awkwardly, but <strong>still in accordance with the intended purpose<\/strong>. A distinction is also made between mere <strong>civil law recovery cases without criminal relevance<\/strong>. <\/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, they can raise reasonable doubts, particularly regarding <\/p>\n\n<ul class=\"wp-block-list\">\n<li>whether there is actually a <strong>use for purposes other than intended<\/strong> or whether the funds served the subsidy purpose after all,<\/li>\n\n\n\n<li>whether the alleged subsidy purpose <strong>was as clearly defined<\/strong> as claimed by the public prosecutor&#8217;s office,<\/li>\n\n\n\n<li>whether the use was <strong>approved or at least tolerated by the funding provider<\/strong>,<\/li>\n\n\n\n<li>whether she was <strong>actually authorized to make decisions<\/strong> or was merely acting in an executive capacity,<\/li>\n\n\n\n<li>whether the alleged amount was <strong>calculated correctly<\/strong>,<\/li>\n\n\n\n<li>whether several payments were <strong>illegally added together<\/strong>,<\/li>\n\n\n\n<li>whether the use was <strong>operationally necessary and project-related<\/strong>,<\/li>\n\n\n\n<li>Contradictions or gaps in the presentation of the use of funds,<\/li>\n\n\n\n<li>alternative explanations for the money flows.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">She can also present that uses were <strong>misleadingly documented<\/strong>, <strong>operationally necessary<\/strong>, or <strong>incorrectly assigned<\/strong> and that there is <strong>no deliberate misappropriation<\/strong>.<\/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 particularly important in <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10002296&amp;Artikel=&amp;Paragraf=153b&amp;Anlage=&amp;Uebergangsrecht=\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 153b StGB<\/a>:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Subsidy notifications, subsidy agreements, and subsidy guidelines,<\/li>\n\n\n\n<li>Accounting documents and account statements,<\/li>\n\n\n\n<li>Invoices, payment instructions, and transfer receipts,<\/li>\n\n\n\n<li>Proof of use and project statements,<\/li>\n\n\n\n<li>Audit reports from funding agencies or audit offices,<\/li>\n\n\n\n<li>Internal e-mails, protocols, or instructions,<\/li>\n\n\n\n<li>Testimony from employees, managing directors, or project managers,<\/li>\n\n\n\n<li>temporal sequences that prove the connection between disbursement and use of the funds.<\/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\">\u201eMisuse of subsidies is not an accounting error, but a criminally relevant misappropriation of public funds.\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>Use of a project subsidy for private expenses:<\/strong> A company receives a public subsidy for the development of a specific research project. After disbursement of the funds, parts of the subsidy amount are used to cover private expenses of the managing director, such as for vacation trips and personal purchases. The subsidies are thus objectively <strong>used for purposes other than those for which they were approved<\/strong>. The decisive factor is that the use for purposes other than intended takes place <strong>after disbursement<\/strong> and is not merely an incorrect accounting. The result of the offense consists in the actual deviation from the subsidy purpose. Whether the project is later implemented anyway is irrelevant.     <\/li>\n\n\n\n<li><strong>Re-allocation of subsidies within a company:<\/strong> An association receives a subsidy to carry out a social integration project. The responsible project manager uses part of the subsidy funds to finance general operating costs and ongoing salaries that are <strong>not covered by the subsidy purpose<\/strong>. Although the money remains in the organizational area of the association, there is a <strong>use for purposes other than intended<\/strong>, as the funds are not used for the approved project. What is decisive is that the project manager <strong>factually decides on the use of the funds<\/strong> and violates the earmarking. Even the partial re-allocation is sufficient to realize the elements of the offense.    <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">These examples show that misuse of subsidies exists if <strong>public subsidies that have already been disbursed objectively deviate from the defined subsidy purpose<\/strong>. The focus of the injustice is not on obtaining the subsidy, but on the <strong>violation of the earmarking after disbursement<\/strong>. It is irrelevant whether the funds are used for purposes other than intended only in the short term or permanently and whether an economic advantage is achieved. Only the <strong>objectively ascertainable misappropriation of public funds<\/strong> is decisive.   <\/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 the misuse of subsidies requires <strong>intent with regard to all objective elements of the offense<\/strong>. The perpetrator must know that it is <strong>public subsidies<\/strong> that <strong>were granted for a specific purpose<\/strong> and that he is <strong>using them for purposes other than those approved<\/strong>. He must recognize that the funds are <strong>earmarked<\/strong> and that his behavior constitutes a <strong>deviation from the subsidy purpose<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">The perpetrator must understand that his behavior in the overall picture is a <strong>use of public subsidies for purposes other than intended<\/strong>. For the intent, it is sufficient that the perpetrator <strong>seriously considers the use for purposes other than intended possible and accepts it<\/strong>. An intent beyond that is not required. <strong>Conditional intent is sufficient<\/strong>. It is sufficient that the perpetrator willingly accepts to use the subsidies contrary to the earmarking.   <\/p>\n\n<p class=\"wp-block-paragraph\">The intent must also refer to the <strong>actual use of the funds<\/strong>. The perpetrator must at least willingly accept that the funds are <strong>not used for the approved purpose<\/strong>, but for other expenses. Likewise, he must recognize or at least consider it possible that <strong>there is a direct connection between his decision or action and the use of funds for purposes other than intended<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Furthermore, the intent must relate to the <strong>character of the funds as public funding<\/strong>. The perpetrator must know or at least consider it possible that the funds are <strong>subsidies from public budgets<\/strong> that are subject to a specific purpose. It is sufficient that he recognizes the subsidy quality of the funds, even if he does not know the legal details of the funding conditions in detail.  <\/p>\n\n<p class=\"wp-block-paragraph\">An additional enrichment motive is <strong>not required<\/strong>. Misuse of subsidies is not a classic enrichment offense. It is sufficient that the perpetrator <strong>consciously accepts the improper use<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">There is no subjective element if the perpetrator <strong>seriously assumes<\/strong> that the use of the funds is <strong>covered or approved by the funding purpose<\/strong>, for example, due to a commitment from the funding agency or a permissible project change. <\/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 uses subsidies is obliged to inform themselves about the <strong>funding conditions and earmarking<\/strong>. Especially with public funds, the earmarking is usually clearly regulated. <strong>Simply not reading the grant notice, ignorance of the guidelines, or indifference<\/strong> to the requirements is not excusable. Anyone who recognizably acts outside the funding purpose cannot claim not to have recognized the illegality.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Principle of culpability:<\/strong> <\/p>\n\n<p class=\"wp-block-paragraph\">Only those who <strong>act culpably<\/strong> are punishable. Misuse of subsidies is a <strong>deliberate offense<\/strong>. The perpetrator must recognize or at least accept that the subsidies are <strong>not used for their intended purpose<\/strong>. If this intent is missing, for example, because the perpetrator <strong>seriously and reasonably assumes<\/strong> that the expenses are in accordance with the funding or approved, there is <strong>no misuse of subsidies<\/strong>. <strong>Negligence is not sufficient.<\/strong>   <\/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 incurred by anyone who, at the time of the offense, was unable to recognize the injustice of the improper use of funds or to act in accordance with this insight due to a <strong>severe mental disorder, a morbid mental impairment, or a significant inability to control<\/strong>. In such cases, a <strong>psychiatric report<\/strong> is obtained. This constellation is rare in economic offenses, but not excluded.  <\/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 emergency situation may exist if the perpetrator acts in an <strong>extreme duress<\/strong> to avert an <strong>acute danger to life or limb<\/strong>, for example, to bridge existential emergencies in the short term. The behavior remains illegal but can have a <strong>mitigating or excusing effect<\/strong> if there was <strong>no other reasonable way out<\/strong>. Pure economic difficulties or liquidity problems are <strong>not<\/strong> sufficient.  <\/p>\n\n<h4 class=\"wp-block-heading\" id=\"h-irrtum-uber-die-forderbedingungen\">Mistake regarding the funding conditions<\/h4>\n\n<p class=\"wp-block-paragraph\">Anyone who <strong>seriously and reasonably assumes<\/strong> that a particular use is <strong>covered or approved by the funding purpose<\/strong> acts without intent. Such a mistake can exclude guilt if it is comprehensible, for example, in the case of <strong>unclear or contradictory funding requirements<\/strong>. However, if there is a <strong>breach of duty of care<\/strong>, for example, because the perpetrator has not checked the conditions, this can have a mitigating effect on guilt but does not automatically eliminate intent.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Demarcation <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\">Putative self-defense is <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10002296&amp;Artikel=&amp;Paragraf=153b&amp;Anlage=&amp;Uebergangsrecht=\" target=\"_blank\" rel=\"noreferrer noopener\">systematically not relevant<\/a> in <strong>\u00a7 153b StGB<\/strong>, as it is <strong>not a defense offense<\/strong>. Mistakes here do not concern a defensive situation, but exclusively the <strong>permissibility of the use of funds<\/strong>. <\/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 diversion is <strong>generally possible<\/strong> in the case of misuse of subsidies, as it is a property and economic offense without direct use of force. In contrast to violent offenses, <strong>no personal coercion or physical endangerment<\/strong> is in the foreground here, but rather the improper use of public funds. In principle, this opens up a <strong>broader scope for diversionary settlements<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">At the same time, it must be taken into account that misuse of subsidies regularly affects <strong>public interests and trust in the use of tax money<\/strong>. With increasing damage amount, planned approach or systematic misappropriation, the probability of a diversion 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><strong>the overall guilt is minor<\/strong>,<\/li>\n\n\n\n<li><strong>no high amount of funds used for improper purposes<\/strong> is present, in particular the thresholds of <strong>\u20ac 5,000<\/strong> and <strong>\u20ac 300,000<\/strong> are not reached,<\/li>\n\n\n\n<li>the act has <strong>only insignificant or easily reversible consequences<\/strong>,<\/li>\n\n\n\n<li>there is <strong>no planned, systematic or repeated behavior<\/strong>,<\/li>\n\n\n\n<li>the facts are <strong>clear, manageable and fully clarified<\/strong>,<\/li>\n\n\n\n<li>the accused is <strong>insightful, cooperative and willing to compromise<\/strong>, for example, through repayment or compensation,<\/li>\n\n\n\n<li>there are no further relevant previous convictions.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">If a diversion is considered, the court may order <strong>monetary payments, community service, supervision orders or compensation<\/strong>. A diversionary settlement does <strong>not lead to a conviction or a criminal record entry<\/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\">A diversion is excluded or practically no longer justifiable if<\/p>\n\n<ul class=\"wp-block-list\">\n<li>there is <strong>a high amount of funds used for improper purposes<\/strong>, especially in the area of qualifications,<\/li>\n\n\n\n<li>the act was committed <strong>deliberately, purposefully, systematically or in a planned manner<\/strong>,<\/li>\n\n\n\n<li><strong>several independent subsidies<\/strong> were used for improper purposes,<\/li>\n\n\n\n<li>there is a <strong>longer period<\/strong> of misappropriation,<\/li>\n\n\n\n<li>the accused <strong>shows no remorse or willingness to repay<\/strong>,<\/li>\n\n\n\n<li>the accusation represents a <strong>serious impairment of public interests<\/strong>,<\/li>\n\n\n\n<li><strong>aggravating circumstances<\/strong> such as concealment, manipulation of accounts or deceptive acts are added.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Especially when <strong>exceeding the amount limits of \u20ac 5,000 or \u20ac 300,000<\/strong>, a diversion in practice is <strong>only considered in absolute exceptional cases<\/strong>. With increasing damage amount and degree of organization of the act, the probability of a diversionary settlement decreases significantly. <\/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 improper use of funds<\/strong>, the <strong>duration and intensity<\/strong> of the breach of duty, and <strong>how seriously the funding purpose was missed<\/strong>. It is crucial whether the perpetrator acted in a <strong>targeted, planned or repeated manner<\/strong>, whether there is <strong>concealment or manipulation<\/strong> and whether <strong>significant financial disadvantages<\/strong> have arisen as a result of the misappropriation. Particularly important are <strong>amount of damage<\/strong>, <strong>degree of organization<\/strong> and the <strong>role of the accused<\/strong> as a decision-maker.  <\/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 in a <strong>planned, systematic or prolonged manner<\/strong>,<\/li>\n\n\n\n<li><strong>acts of concealment<\/strong> were carried out, for example, through manipulation of accounts, sham invoices or misleading proofs of use,<\/li>\n\n\n\n<li>there is a <strong>significant amount of funds used for improper purposes<\/strong>, especially when exceeding <strong>\u20ac 5,000<\/strong> or <strong>\u20ac 300,000<\/strong>,<\/li>\n\n\n\n<li>several <strong>independent subsidies<\/strong> or several <strong>partial amounts<\/strong> were used for improper purposes,<\/li>\n\n\n\n<li>the perpetrator had a <strong>leading role<\/strong> and organizationally initiated or controlled the misappropriation,<\/li>\n\n\n\n<li><strong>relevant previous 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>immediate termination<\/strong> of the improper use,<\/li>\n\n\n\n<li><strong>active efforts to make amends<\/strong>, in particular <strong>repayment<\/strong> or comprehensible settlement of damages,<\/li>\n\n\n\n<li>an <strong>error regarding funding conditions<\/strong>, insofar as it was comprehensible and partly due to unclear specifications,<\/li>\n\n\n\n<li>an <strong>excessively long duration of proceedings<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">The court may <strong>conditionally suspend<\/strong> a prison sentence if it does not exceed <strong>two years<\/strong> and the perpetrator has a <strong>positive social prognosis<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-strafrahmen\">Penalty Range<\/h2>\n\n<p class=\"wp-block-paragraph\">For the misuse of subsidies according to \u00a7 153b para. 1 StGB, a <strong>prison sentence of up to six months or a fine of up to 360 daily rates<\/strong> is provided. This covers any improper use of a granted public subsidy, regardless of whether the subsidy was originally obtained legally.  <\/p>\n\n<p class=\"wp-block-paragraph\">The same penalty framework also applies if the act is committed by a <strong>leading decision-maker within a company or organization<\/strong> who factually determines the use of the subsidies, even if this is done without the consent of the formal subsidy recipient.<\/p>\n\n<p class=\"wp-block-paragraph\">If there is an <strong>amount used for improper purposes exceeding \u20ac 5,000<\/strong>, the penalty framework increases to <strong>imprisonment of up to two years<\/strong>. In these cases, the legislator assumes a significantly increased level of injustice, as not only minor subsidies are affected. <\/p>\n\n<p class=\"wp-block-paragraph\">If the act is committed in relation to an <strong>amount exceeding \u20ac 300,000<\/strong>, the penalty framework is <strong>six months to five years imprisonment<\/strong>. This is the qualified form of commission with a particularly high level of injustice and guilt, in which a severe prison sentence is regularly considered. <\/p>\n\n<p class=\"wp-block-paragraph\">The <strong>amount of the funds used for improper purposes<\/strong> is exclusively decisive for the respective penalty threat, not the amount of the originally approved subsidy as a whole. Partial misappropriation is also sufficient for the qualification if the respective amount limit is exceeded. <\/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 misuse of subsidies, <strong>the fine is expressly provided for as the main sanction<\/strong>. The basic offense provides <strong>alternatively to imprisonment of up to six months, a fine of up to 360 daily rates<\/strong>. The daily rate system is therefore <strong>central and practically relevant<\/strong> in this offense, especially in the case of lower guilt, low damage and existing compensation. Even in qualified cases, the fine can play an important role in the corresponding sentencing, as long as the legal penalty framework allows it.   <\/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 legal penalty threat extends <strong>up to five years<\/strong>, the court may impose a <strong>short prison sentence of no more than one year<\/strong> instead of a <strong>fine<\/strong>. This provision is <strong>generally applicable<\/strong> to misuse of subsidies, as the offense expressly provides for a fine in the basic offense and even in the qualified cases, the penalty framework <strong>does not exceed five years<\/strong>. A replacement of a prison sentence by a fine is therefore <strong>legally possible<\/strong>, especially in the case of <strong>low guilt<\/strong> and <strong>existing compensation<\/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 the perpetrator has a <strong>positive social prognosis<\/strong>. This possibility also exists in the case of misuse of subsidies. In practice, a conditional remission is particularly realistic if the act is <strong>in the lower range of the penalty framework<\/strong>, there is <strong>no systematic or planned approach<\/strong>, the <strong>damage is low<\/strong> and the perpetrator is <strong>remorseful and willing to repay<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">\u00a7 43a StGB: The <strong>partially conditional remission<\/strong> allows a combination of <strong>unconditional and conditionally remitted part of the sentence<\/strong>. It is possible for prison sentences <strong>over six months and up to two years<\/strong>. In the case of misuse of subsidies, this form can be particularly important if the sentence commensurate with guilt lies <strong>between six months and two years<\/strong>, for example, in the case of <strong>higher amounts of damage<\/strong> below the highest qualification, without <strong>serious aggravating circumstances<\/strong> such as systematicity, concealment or repeated offenses being present.  <\/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 (StGB):<\/a> The court may <strong>issue instructions<\/strong> and <strong>order probation assistance<\/strong>. In the case of misuse of subsidies, these often concern <strong>behavior-steering and structuring measures<\/strong>, such as <strong>conditions for compensation<\/strong>, for <strong>orderly economic management<\/strong> or for <strong>participation in consulting measures<\/strong>. The goal is to <strong>prevent further improper uses<\/strong> and to ensure a <strong>legally compliant use of subsidies<\/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\">The regional court is not automatically always responsible for misuse of subsidies. The <strong>amount of the funds used for improper purposes<\/strong> and the penalty framework opened up by it are decisive. <\/p>\n\n<p class=\"wp-block-paragraph\">If the accusation is in the <strong>basic area<\/strong>, i.e. in the case of lower damage amounts, where <strong>only a fine or a prison sentence of up to six months<\/strong> is threatened, <strong>the district court is responsible<\/strong>. This covers the cases of simple impropriety without significant economic dimension. <\/p>\n\n<p class=\"wp-block-paragraph\">If the accusation reaches an area in which <strong>up to two years imprisonment<\/strong> or even <strong>up to five years imprisonment<\/strong> are considered, <strong>the regional court is responsible<\/strong>. This concerns in particular constellations with significantly increased damage or economic relevance. <\/p>\n\n<p class=\"wp-block-paragraph\">A jury court is <strong>not responsible<\/strong> for misuse of subsidies, as neither the type of offense nor the penalty threat open up this jurisdiction.<\/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 judicial jurisdiction follows exclusively the statutory jurisdiction order. Decisive are penalty threat, place of the offense, and procedural jurisdiction, not the subjective assessment of the parties involved or the actual complexity of the facts. \u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-ortliche-zustandigkeit\">Local Jurisdiction<\/h3>\n\n<p class=\"wp-block-paragraph\">The court <strong>at the place of the offense<\/strong> is generally locally responsible, i.e. where the subsidies were <strong>actually used for improper purposes<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">If the place of the offense cannot be clearly determined, the jurisdiction is based on<\/p>\n\n<ul class=\"wp-block-list\">\n<li>the <strong>residence of the accused person<\/strong>,<\/li>\n\n\n\n<li>the place <strong>where the accused person was found<\/strong>,<\/li>\n\n\n\n<li>or the seat of the <strong>responsible public prosecutor&#8217;s office<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">The proceedings are conducted where a <strong>practical and orderly implementation<\/strong> is best guaranteed.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-instanzenzug\">Hierarchy of Courts<\/h3>\n\n<p class=\"wp-block-paragraph\">If a judgment is made, it is <strong>not necessarily final<\/strong>. The convicted person or the public prosecutor&#8217;s office may lodge an appeal against the decision. <\/p>\n\n<p class=\"wp-block-paragraph\">Depending on the type of judgment, <strong>an appeal<\/strong> or <strong>additionally a plea of nullity<\/strong> may be considered. The judgment is reviewed by a <strong>higher court<\/strong>. This checks whether the procedure was conducted correctly and whether the decision is legally correct.  <\/p>\n\n<p class=\"wp-block-paragraph\">Which type of review is possible depends on <strong>whether the district court or the regional court has decided<\/strong> and in which <strong>composition<\/strong> the court was active. The jurisdiction of the higher courts is governed by the <strong>general rules of the Code of Criminal Procedure<\/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 misuse of subsidies, the <strong>injured public body<\/strong>, such as <strong>federal government, state, municipality, funding agency or another state institution<\/strong>, can assert its civil law claims directly in the criminal proceedings as a <strong>private party<\/strong>. Since the offense is directed at the <strong>improper use of public subsidies<\/strong>, the claims include in particular the <strong>repayment of the amounts used abusively<\/strong>, <strong>interest<\/strong>, <strong>any incidental costs<\/strong> as well as <strong>further financial disadvantages<\/strong> that have arisen as a result of the incorrect use. <\/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 planned projects could not be implemented due to the improper use of funds or additional administrative expenses have arisen.<\/p>\n\n<p class=\"wp-block-paragraph\">The <strong>connection of a private party suspends the statute of limitations<\/strong> of the asserted claims for the duration of the criminal proceedings. Only after a legally binding conclusion does the limitation period continue, insofar as the damage has not been fully awarded. <\/p>\n\n<p class=\"wp-block-paragraph\">A <strong>voluntary and complete repayment<\/strong> of the abusively used subsidies can have a <strong>mitigating effect<\/strong> and is essential to consider in diversion and sentencing.<\/p>\n\n<p class=\"wp-block-paragraph\">If the damage is not fully compensated, the path to <strong>civil proceedings<\/strong> remains open. In this case, the <strong>affected funding body or authority<\/strong> can <strong>separately sue for its claims before the civil court<\/strong>. The criminal judgment can be used as an <strong>important basis for evidence<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">In the case of <strong>planned actions<\/strong>, <strong>high amounts of damage<\/strong>, or <strong>systematic misappropriation<\/strong>, subsequent compensation regularly loses weight. In these cases, the compensation can only partially offset 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><br\/>A brief statement is sufficient: \u201cI am exercising my right to remain silent and will first speak with my defense counsel.\u201d<br\/>This right applies from the very first interrogation by the police or the public prosecutor. <\/li>\n\n\n\n<li><strong>Contact defense counsel immediately.<\/strong><br\/>No statement should be made without access to the investigation files. Only after reviewing the files can the defense assess which strategy and evidence preservation measures are appropriate. <\/li>\n\n\n\n<li><strong>Secure evidence immediately.<\/strong><br\/>You should secure all available documents, messages, photos, videos, and other records as early as possible and keep copies. Digital data must be regularly backed up and protected from subsequent changes. Note down important individuals as potential witnesses and promptly record the sequence of events in a memorandum.  <\/li>\n\n\n\n<li><strong>Do not contact the opposing party.<\/strong><br\/>Your own messages, calls, or posts may be used as evidence against you. All communication should take place exclusively through your defense counsel. <\/li>\n\n\n\n<li><strong>Secure video and data recordings in time.<\/strong><br\/>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>Document searches and seizures.<br\/>In cases of house searches or seizures, you should request a copy of the warrant or record. Note the date, time, persons involved, and all items taken. <\/li>\n\n\n\n<li><strong>In case of arrest: make no statements about the matter.<\/strong><br\/>Insist on immediate notification of your defense counsel. Pre-trial detention may only be imposed if there is strong suspicion of guilt and an additional ground for detention. Less severe measures (e.g., pledge, reporting duty, contact ban) must take precedence.  <\/li>\n\n\n\n<li><strong>Prepare reparation strategically.<\/strong><br\/>Payments, symbolic gestures, apologies, or other compensatory offers should be handled and documented exclusively through the defense. Structured reparation can positively influence 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 misuse of funding concerns the <strong>improper use of public funds<\/strong> and directly interferes with <strong>public interests and trust in state funding mechanisms<\/strong>. The legal assessment depends crucially on <strong>which funding purpose was defined<\/strong>, <strong>how the funds were actually used<\/strong>, <strong>who decided on the use<\/strong>, and <strong>whether a relevant deviation is objectively demonstrable<\/strong>. Even minor differences in the facts can determine whether there is a punishable misuse of funds at all, whether there is only a formal violation, or whether a qualified commission comes into consideration.  <\/p>\n\n<p class=\"wp-block-paragraph\">Early legal support ensures that the funding purpose is correctly interpreted, the use of funds is properly processed, and exculpating circumstances are presented in a legally usable manner. Especially in the case of complex funding conditions, mixed uses, or project deviations, a precise legal classification is crucial. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Our law firm<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>examines whether there is actually a <strong>punishable misappropriation<\/strong> or merely <strong>administrative irregularities<\/strong>,<\/li>\n\n\n\n<li>analyzes the <strong>funding guidelines, notices, and proofs of use<\/strong> in detail,<\/li>\n\n\n\n<li>clarifies <strong>who was legally and factually responsible<\/strong> for the use of funds,<\/li>\n\n\n\n<li>assesses the <strong>amount of damage and any qualifications<\/strong> in a legally correct manner,<\/li>\n\n\n\n<li>develops a <strong>clear defense strategy<\/strong> that presents the facts and funding logic in a comprehensible manner.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">As a criminal law specialized representation, we ensure that the <strong>accusation of misuse of funds<\/strong> is carefully examined and the proceedings are conducted on a <strong>sustainable factual basis<\/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-F\u00f6rderungsmi\u00dfbrauch 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\\\/misuse-of-subsidies\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"When does misuse of funds exist according to \\u00a7 153b StGB?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Misuse of funds exists if disbursed public funds are intentionally used for purposes other than those approved. The misappropriation after disbursement is decisive, not the application. It is sufficient that the deviation is objectively ascertainable and is consciously accepted. A mere accounting error without intent does not fulfill the elements of the offense.   \"}},{\"@type\":\"Question\",\"name\":\"Is misuse of funds also punishable if the funding application was correct?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, because \\u00a7 153b StGB is based on the use after disbursement. Even with a correct application, the subsequent misappropriation can be punishable if the funds are knowingly used differently. The decisive factor is whether there was a clear funding purpose and whether there was an actual deviation from it. The subsequent repayment does not automatically eliminate the punishability, but it can play a role in the sentence.   \"}},{\"@type\":\"Question\",\"name\":\"Which amount limits are important in the case of misuse of funds?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"For the qualification, the amount of the misappropriated amount is decisive. If the amount exceeds \\u20ac 5,000, the penalty increases to imprisonment of up to two years. If the amount exceeds \\u20ac 300,000, the penalty ranges from six months to five years imprisonment. Only the portion of the amount actually used for purposes other than those approved is relevant, not the entire funding.   \"}},{\"@type\":\"Question\",\"name\":\"Who can be the perpetrator of misuse of funds?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The perpetrator can be any person responsible under criminal law who factually decides on the use of the funds. It does not only depend on the formal recipient of the funding, but on the actual decision-making power. Responsible persons in companies, associations or organizations can also be included if they initiate or accept the misappropriation. Pure execution without decision-making authority may have to be assessed differently in individual cases.   \"}},{\"@type\":\"Question\",\"name\":\"What is the difference to fraud according to \\u00a7 146 StGB?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"In the case of fraud, the focus is on deception in obtaining the money. Misuse of funds, on the other hand, concerns the improper use of funds already disbursed. If the deception is already in the funding application, fraud is primarily to be examined, because the point of attack is before the disbursement. If there is no deception, but only the subsequent misappropriation, \\u00a7 153b StGB applies.   \"}},{\"@type\":\"Question\",\"name\":\"Is conditional intent sufficient for misuse of funds?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, because \\u00a7 153b StGB requires intent and conditional intent is sufficient. It is sufficient that the accused person seriously considers the misappropriation to be possible and accepts it. On the other hand, anyone who reasonably assumes that the expenditure is in accordance with the funding or is approved acts without intent. In practice, therefore, the documentation of the funding purpose and the decision-making processes is particularly important.   \"}},{\"@type\":\"Question\",\"name\":\"What should I do if I am accused of misuse of funds?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Do not provide any information on the matter without access to the files, because inaccurate statements can quickly be used against you. Secure documents such as the funding notice, guidelines, proofs of use, invoices and payment flows, because these prove the funding purpose and the actual use. Clarify early on who actually made the decision and which amounts are specifically affected, because qualification and jurisdiction depend on this. A structured legal review is useful in order to clearly work out questions of intent, approvals and funding-related room for maneuver.   \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-F\u00f6rderungsmi\u00dfbrauch-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 misuse of funds exist according to \u00a7 153b StGB?<\/span><\/div><div class=\"uagb-faq-content\"><p>Misuse of funds exists if disbursed public funds are intentionally used for purposes other than those approved. The misappropriation after disbursement is decisive, not the application. It is sufficient that the deviation is objectively ascertainable and is consciously accepted. A mere accounting error without intent does not fulfill the elements of the offense.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-F\u00f6rderungsmi\u00dfbrauch-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\">Is misuse of funds also punishable if the funding application was correct?<\/span><\/div><div class=\"uagb-faq-content\"><p>Yes, because \u00a7 153b StGB is based on the use after disbursement. Even with a correct application, the subsequent misappropriation can be punishable if the funds are knowingly used differently. The decisive factor is whether there was a clear funding purpose and whether there was an actual deviation from it. The subsequent repayment does not automatically eliminate the punishability, but it can play a role in the sentence.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-F\u00f6rderungsmi\u00dfbrauch-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\">Which amount limits are important in the case of misuse of funds?<\/span><\/div><div class=\"uagb-faq-content\"><p>For the qualification, the amount of the misappropriated amount is decisive. If the amount exceeds \u20ac 5,000, the penalty increases to imprisonment of up to two years. If the amount exceeds \u20ac 300,000, the penalty ranges from six months to five years imprisonment. Only the portion of the amount actually used for purposes other than those approved is relevant, not the entire funding.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-F\u00f6rderungsmi\u00dfbrauch-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\">Who can be the perpetrator of misuse of funds?<\/span><\/div><div class=\"uagb-faq-content\"><p>The perpetrator can be any person responsible under criminal law who factually decides on the use of the funds. It does not only depend on the formal recipient of the funding, but on the actual decision-making power. Responsible persons in companies, associations or organizations can also be included if they initiate or accept the misappropriation. Pure execution without decision-making authority may have to be assessed differently in individual cases.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-F\u00f6rderungsmi\u00dfbrauch-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\">What is the difference to fraud according to \u00a7 146 StGB?<\/span><\/div><div class=\"uagb-faq-content\"><p>In the case of fraud, the focus is on deception in obtaining the money. Misuse of funds, on the other hand, concerns the improper use of funds already disbursed. If the deception is already in the funding application, fraud is primarily to be examined, because the point of attack is before the disbursement. If there is no deception, but only the subsequent misappropriation, \u00a7 153b StGB applies.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-F\u00f6rderungsmi\u00dfbrauch-Q6 \" 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\">Is conditional intent sufficient for misuse of funds?<\/span><\/div><div class=\"uagb-faq-content\"><p>Yes, because \u00a7 153b StGB requires intent and conditional intent is sufficient. It is sufficient that the accused person seriously considers the misappropriation to be possible and accepts it. On the other hand, anyone who reasonably assumes that the expenditure is in accordance with the funding or is approved acts without intent. In practice, therefore, the documentation of the funding purpose and the decision-making processes is particularly important.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-F\u00f6rderungsmi\u00dfbrauch-Q7 \" 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 should I do if I am accused of misuse of funds?<\/span><\/div><div class=\"uagb-faq-content\"><p>Do not provide any information on the matter without access to the files, because inaccurate statements can quickly be used against you. Secure documents such as the funding notice, guidelines, proofs of use, invoices and payment flows, because these prove the funding purpose and the actual use. Clarify early on who actually made the decision and which amounts are specifically affected, because qualification and jurisdiction depend on this. A structured legal review is useful in order to clearly work out questions of intent, approvals and funding-related room for maneuver.   <\/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","protected":false},"excerpt":{"rendered":"Misuse of subsidies According to \u00a7 153b StGB, misuse of subsidies occurs when someone knowingly uses a received public subsidy for purposes other than those for which the money was &#8230;","protected":false},"author":25,"featured_media":110957,"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-111109","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\/\u00a7153b-Foerderungsmissbrauch.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153b-Foerderungsmissbrauch-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153b-Foerderungsmissbrauch-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153b-Foerderungsmissbrauch.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153b-Foerderungsmissbrauch.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153b-Foerderungsmissbrauch.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153b-Foerderungsmissbrauch.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153b-Foerderungsmissbrauch-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153b-Foerderungsmissbrauch-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153b-Foerderungsmissbrauch-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153b-Foerderungsmissbrauch-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153b-Foerderungsmissbrauch-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/\u00a7153b-Foerderungsmissbrauch-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":"Misuse of subsidies According to \u00a7 153b StGB, misuse of subsidies occurs when someone knowingly uses a received public subsidy for purposes other than those for which the money was ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/111109","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=111109"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/111109\/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=111109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/categories?post=111109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/tags?post=111109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}