White Collar Crime
White collar crime comprises all criminal offenses which have a direct reference to (national and international) business life. No central law to regulate white collar crime exists; rather, also various laws and ordinances of white collar crime outside and ancillary to criminal law are relevant (cf. tax criminal law, labor criminal law, banking criminal law, etc.). The core offense of white collar crime in the German Penal Code, disloyalty (§ 266 StGB) is, above all, of growing significance; the requirements of the offense of disloyalty continue to be, however, strongly disputed. The criminal law enforcement authorities have increased their efforts with prosecution of white collar crime in the last years and have established, for this purpose, specialization state attorneys’ offices and special units of the State Criminal Offices. In particular, with the failure of commercial enterprises, as a rule, it can be counted on that criminal law investigations shall occur.