Die Untreuerelevanz von Verstößen gegen Compliance-Regelungen

'Breach of Compliance-Clauses and its Relevance for Embezzlement'

Embezzlement, § 266 of the German Criminal Code, is an interface between civil and criminal law. In companies, compliance guidelines are standard and shape the duties of employees. Breaches can become criminally significant through § 266. The question here is, whether every breach can be relevant or only 'serious breaches of duty' or breaches of 'duties to protect assets'. Furthermore, the boundaries of regularly used compliance regulations are assessed.