On January 1, 2016, the Criminal Law Amendment Act 2015 came into force, which in particular is intended to modify the offense of breach of trust (§ 153 StGB) and to introduce a uniform regulation of accounting criminal offenses.

 

The Criminal Law Amendment Act 2015 comes into force on January 1, 2016. In the following Long text we present the adjustments that are particularly relevant for board members, managing directors and senior employees the breach of trust offense in Section 153 StGB, the first legal anchoring of the “Business Judgment Rule” in the Stock Corporation Act and the GmbH Act as well as the new accounting offenses.

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