Insolvency Criminal Law

The increased number of insolvency proceedings in Germany has caused an intensification of investigation proceedings in this connection. This is based, above all, on the fact that, due to the order regarding the notifications in civil matters (Mitteilungen in Zivilsachen, MiZi), the insolvency court notifies the locally responsible state attorney’s office with regard to the opening of the insolvency proceeding; the state attorney’s office can then, at its discretion, demand transfer of the insolvency files and examine these with regard to criminal violations. In this context, in particular, the so-called bankruptcy actions (§§ 283 et seq. StGB) but also accessory crimes such as delay of insolvency, violation of the accounting obligations, supplier credit fraud, disloyalty, document forgery, payment evasion of employee contributions and tax evasion come under consideration.