Strafrechtliche Risiken des konzernweiten Cash Pooling

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Abstract Cash Pooling as a means for financing a corporate group is increasingly popular. The German legislator therefore introduced the “MoMiG” provisions to facilitate its application and make it even more attractive. But the new regulations come at a price by including severe criminal liability risks for managing directors. Since the German Federal Court of Justice (Bundesgerichtshof) held managing directors liable for the abuse of trust in a corporate group and for fraud in the Bremer Vulkan case in 2004, the public prosecutors have intensified investigations in cases involving cash pooling in corporate groups. This book analyses the various complexities and problems of cash pooling systems in with reference to the abuse of trust, offenses under insolvency law, fraud, and offenses in the process of founding a company. It suggests rules of conduct for company directors in accordance with the law and therefore serves as a guide in the field of financing a corporate group.