- Legal Basis
- § 266 StGB
- Sentencing Range
- Imprisonment of up to five years or a fine
- Summary
- Abusing a power of disposal over or an obligation to safeguard another person's financial interests, thereby causing financial detriment
Breach of Trust / Embezzlement (Section 266 German Criminal Code) – Criminal Defence Against Breach of Trust Charges
Breach of trust (Breach of Trust) is one of the central property offences in German criminal law and particularly affects persons in positions of trust – managing directors, board members, trustees, guardians, and other fiduciary managers. The offence is complex and its boundaries are intensively debated in case law and legal scholarship. For expats holding management positions in Germany, understanding this provision is essential.
Statutory Text – Section 266 StGB
Paragraph 1: Whoever abuses a power of disposal over the property of another, or an authority to obligate another, granted by law, official mandate, or legal transaction, or violates a duty to safeguard the financial interests of another arising from law, official mandate, legal transaction, or a fiduciary relationship, and thereby causes financial detriment to the person whose interests they are obliged to protect, shall be punished with imprisonment of up to five years or a fine.
Elements of the Offence in Detail
Abuse of authority: The offender exceeds the authority granted to dispose of another’s property or to enter into obligations. They act within their legal capacity but beyond their legal permission. Typical example: a managing director concludes a disadvantageous contract they were formally authorised to sign.
Breach of fiduciary duty: The offender violates a duty to safeguard another’s financial interests without necessarily exceeding formal authority. The duty must be an independent, particularly prominent fiduciary obligation – mere ancillary duties do not suffice.
Financial detriment: The breach of duty must result in financial detriment. The detriment is determined by comparing the financial position before and after the act (balance sheet comparison). An imminent risk equivalent to actual loss may exceptionally suffice.
Intent: The offender must act intentionally, at least accepting the breach of duty and the financial detriment as possible consequences.
Typical Methods of Commission
In practice, breach of trust cases arise as concealed withdrawals from company assets, disadvantageous contracts to the detriment of the company, granting loans without sufficient collateral, private use of company assets, misappropriation of client funds by lawyers or notaries, breach of duty by guardians in asset management, and kick-back payments at the company’s expense.
Sentencing Range
Simple breach of trust is punished with imprisonment of up to five years or a fine. In especially serious cases (Section 266(2) in conjunction with Section 263(3) StGB), the penalty is imprisonment from six months to ten years. For minor losses, prosecution is only on application.
Typical Defence Strategies
Defence against breach of trust charges is regularly complex and requires precise analysis of the accused’s legal powers and duties. Central points of attack include whether a qualified fiduciary duty existed at all, whether a breach of duty occurred or whether the action fell within the scope of business judgement (Business Judgement Rule), whether financial detriment actually resulted, and whether the accused acted intentionally. Rechtsanwalt Bafteh has particular experience in defending complex white-collar criminal cases and develops a defence strategy tailored to the specific case.
Typical case groups in breach of trust (§ 266 StGB)
Breach of trust requires a duty to safeguard another’s assets – not every breach of duty fulfils the offence. The distinction is demanding, especially for managing directors, association board members and employees with powers of disposal.
Managing directors and board members
For GmbH managing directors or board members, the question is often whether a decision was still covered by entrepreneurial discretion. The overall economic view is decisive here.
Cash and accounting cases
Shortfalls in cash or accounts quickly lead to allegations of breach of trust or misappropriation. It must be clarified whether a qualified position of duty existed at all and whether a financial loss occurred.
Financial loss
Without a concrete financial loss there is no breach of trust. The precise calculation of loss – including possible compensation – is a central line of defence.
Note: This information is general and does not replace advice in an individual case.
Frequently Asked Questions
Was ist eine Breach of Trust?
Die Breach of Trust (§ 266 StGB) ist die Verletzung einer Vermögensbetreuungspflicht, entweder durch Missbrauch einer eingeräumten Befugnis oder durch Treubruch, wodurch ein Vermögensnachteil entsteht.
Worauf kommt es bei der Verteidigung an?
Entscheidend sind das Bestehen und die Reichweite einer Vermögensbetreuungspflicht, der konkrete Vermögensnachteil und der Vorsatz. Der Tatbestand ist komplex und bietet zahlreiche Ansatzpunkte.
Welche Strafe droht?
Freiheitsstrafe bis zu fünf Jahren oder Geldstrafe, in besonders schweren Fällen bis zu zehn Jahren.
Muss ich zur Polizei, wenn ich als Beschuldigter vorgeladen werde?
Einer rein polizeilichen Police Summons müssen Sie als Beschuldigter nicht folgen, und Sie sind nie verpflichtet, sich zur Sache zu äußern. Einer Ladung der Staatsanwaltschaft oder des Gerichts sollten Sie folgen – schweigen dürfen Sie aber auch dort.
Sollte ich vor der Akteneinsicht aussagen?
In aller Regel nein. Ohne Kenntnis der Ermittlungsakte lässt sich nicht beurteilen, welche Beweise vorliegen. Eine Einlassung sollte erst nach Akteneinsicht und in Abstimmung mit dem Verteidiger erfolgen.
Kann ein Strafverfahren eingestellt werden?
Ja. Je nach Beweislage kommen eine Einstellung mangels hinreichenden Tatverdachts (§ 170 II StPO), wegen Geringfügigkeit (§ 153 StPO) oder gegen Auflagen (§ 153a StPO) in Betracht. Nach Akteneinsicht prüfen wir die Möglichkeiten.
Summons or accusation of Breach of Trust? What matters now
Make no statement to the police at first
As an accused person you are never obliged to comment on the allegation. Anything said to the police can be used against you. Provide statements only through your defense attorney and only after reviewing the case file.
File inspection comes first
A sound defense against the allegation of Breach of Trust requires knowledge of the investigation file. Only once the available evidence is clear can we decide whether a statement is advisable or whether remaining silent is the better strategy.
Possible discontinuation of proceedings
Not every case ends in a main hearing. Depending on the evidence and any prior record, the proceedings may be discontinued for lack of sufficient suspicion (§ 170 II StPO), for triviality (§ 153 StPO) or subject to conditions (§ 153a StPO). Often a penalty order without a public trial can be achieved.
Victim-offender mediation and restitution
In many cases, victim-offender mediation or making good the damage (§ 46a StGB) can significantly reduce the sentence or enable a discontinuation. Whether this is advisable in your case is something we assess based on the file.
What we do after reviewing the file
We examine the evidence for reliability and admissibility, look for procedural errors, develop the defense strategy, negotiate with the public prosecutor on a discontinuation and represent you, if necessary, in the main hearing before the District Court or Regional Court of Bonn.
Available 24/7: +49 228 504 463 36
This information does not replace a review of the individual case. In criminal proceedings, the defence strategy depends substantially on the case file, the specific allegation and the evidence.
Why BAFTEH Strafverteidigung?
- Direct contact with your defense attorney – no intermediaries
- Available around the clock, including nights and weekends
- Fast file inspection and a clear defense strategy
- Focused exclusively on criminal law
- Defense in Bonn, Cologne and the entire region
Written by attorney Philip Bafteh, criminal defense lawyer in Bonn. Philip Bafteh publishes regularly on criminal and commercial law and defends accused persons in investigative and trial proceedings.
More about the attorney →Last updated: Juni 2026
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