{"id":13615,"date":"2026-10-08T14:00:53","date_gmt":"2026-10-08T12:00:53","guid":{"rendered":"https:\/\/stirnweiss-brenner.de\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/"},"modified":"2026-10-08T20:12:10","modified_gmt":"2026-10-08T18:12:10","slug":"managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten","status":"publish","type":"post","link":"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/","title":{"rendered":"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13615\" class=\"elementor elementor-13615 elementor-13612\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd61d89 e-flex e-con-boxed e-con e-parent\" data-id=\"cd61d89\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bce95c elementor-widget elementor-widget-text-editor\" data-id=\"6bce95c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Criminal proceedings against a managing director often involve significant risks for the accused. In addition to fines or prison sentences, professional and economic consequences may arise. Those who understand the legal foundations can identify risks early and take targeted countermeasures.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e6ec3d elementor-widget elementor-widget-text-editor\" data-id=\"2e6ec3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Proceedings for <strong>managing director liability in criminal law<\/strong> often begin gradually\u2014for example, through tax irregularities, unpaid social security contributions, or an economic crisis. The following article explains when personal criminal liability may arise and how the accused should behave. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ffee523 e-con-full e-flex e-con e-child\" data-id=\"ffee523\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02e85a2 elementor-widget elementor-widget-text-editor\" data-id=\"02e85a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Investigative proceedings should be assessed legally at an early stage, especially in a corporate context<\/strong>. When managing directors face allegations, economic relationships, responsibilities, and business decisions can be decisive for the assessment. <\/p><p>In urgent situations\u2014such as searches, seizures, or initial measures by police and public prosecutors\u2014legal advice should be sought immediately. You can reach our <strong>24-hour criminal law emergency line<\/strong> at <a style=\"color: #4a4a4a;\" title=\"24h Criminal Law Emergency Hotline +49 151 61429000\" href=\"mailto:+4915161429000\"><u>+49 151 61429000<\/u><\/a>. Alternatively, you may arrange a <a style=\"color: #4a4a4a;\" title=\"Non-binding initial assessment\" href=\"https:\/\/stirnweiss-brenner.de\/en\/contact\/\"><u>non-binding initial consultation<\/u><\/a> to have your situation assessed legally. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a713c72 galery__number e-con-full e-flex e-con e-child\" data-id=\"a713c72\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-951d850 e-con-full e-flex e-con e-child\" data-id=\"951d850\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f16128 elementor-widget elementor-widget-heading\" data-id=\"7f16128\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Let's talk!<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68e557c elementor-widget elementor-widget-text-editor\" data-id=\"68e557c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Call us anytime at:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23dc557 elementor-widget elementor-widget-heading\" data-id=\"23dc557\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"tel:+497118498770\" title=\"+49 (0) 711 - 8498770\">+49 (0) 711 - 8498770<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b67547 elementor-widget elementor-widget-text-editor\" data-id=\"1b67547\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Or leave us your name and phone number, and our experts will call you back.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-38023ed e-con-full e-flex e-con e-child\" data-id=\"38023ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50fc111 premium-cf7-button-fwidth-yes elementor-widget elementor-widget-premium-contact-form\" data-id=\"50fc111\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"premium-contact-form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\t\n\t\t\t<div class=\"premium-cf7-container\" data-settings=\"{&quot;fields_glass&quot;:&quot;none&quot;,&quot;submit_glass&quot;:&quot;none&quot;}\">\n\t\t\t\t\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f11466-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"11466\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/13615#wpcf7-f11466-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"11466\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.2.2\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f11466-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"Name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" autocomplete=\"name\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Full Name\" value=\"\" type=\"text\" name=\"Name\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"Telefonnummer\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" autocomplete=\"tel\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Callback Number\" value=\"\" type=\"tel\" name=\"Telefonnummer\" \/><\/span><br \/>\n<span id=\"wpcf7-6ad2c5cedef44-wrapper\" class=\"wpcf7-form-control-wrap cf7apps-honeypot-wrap Protection-321-wrap\" style=\"position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0;\"><input type=\"hidden\" name=\"Protection-321-time-start\" value=\"1792198094\"><input type=\"hidden\" name=\"Protection-321-time-check\" value=\"4\"><input id=\"wpcf7-6ad2c5cedef44-field\"  class=\"wpcf7-form-control wpcf7-text\" type=\"text\" name=\"Protection-321\" value=\"\" autocomplete=\"new-password\" tabindex=\"1000\" data-cf7apps-tabindex=\"1000\" \/><\/span><br \/>\n<input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Request Callback\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c85f3ac e-flex e-con-boxed e-con e-parent\" data-id=\"c85f3ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d6f3887 elementor-widget elementor-widget-heading\" data-id=\"d6f3887\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Key Points on Managing Director Liability <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a4b314 elementor-widget elementor-widget-text-editor\" data-id=\"5a4b314\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"list-style-type: none;\"><ul><li><strong>Managing directors<\/strong> can be personally criminally liable for their own wrongful and culpable conduct; civil liability of the company is separate.<\/li><li>Typical allegations concern <strong>duties to file for insolvency<\/strong>, <strong>tax offences<\/strong>, <strong>withholding of employee remuneration<\/strong>, <strong>bankruptcy and accounting offences<\/strong>, and <strong>breach of trust<\/strong>.<\/li><li>\u00a7 43 GmbHG is not a criminal provision. The provision primarily governs the duty of care under company law and potential internal liability to the GmbH. <\/li><li>An early, case-specific <strong>defence strategy<\/strong> can help address risks in investigative proceedings appropriately.<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-427ffab elementor-widget elementor-widget-heading\" data-id=\"427ffab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Managing Director Liability in Criminal Law: When Is the Managing Director Liable? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ca8e94 elementor-widget elementor-widget-text-editor\" data-id=\"4ca8e94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Managing directors can be criminally liable if they breach statutory duties and thereby intentionally\u2014or, where the law so provides, negligently\u2014fulfil the elements of a criminal offence. What matters is not the position as an organ alone, but the specific conduct and personal culpability in the individual case. <\/p><p>Criminal liability is distinct from civil liability. \u00a7 43 GmbHG does not establish criminal liability, but rather specifies the duties of care of management and may trigger claims by the company against the managing director. Criminal consequences, by contrast, require the elements of a separate criminal provision to be met in each case.  <\/p><p>Multiple managing directors may remain liable despite an internal division of responsibilities. An effective allocation of responsibilities may limit duties, but does not generally release a director from remaining supervisory and intervention duties in the face of identifiable risks. <\/p><p><b>Typical scenarios are:<\/b><\/p><ul style=\"margin-bottom: 25px;\"><li>Breach of <strong>accounting and bookkeeping duties<\/strong><\/li><li>Failure to remit <strong>social security contributions<\/strong><\/li><li>Tax <strong>breaches of duty<\/strong><\/li><li>Late or omitted filing of an <strong>insolvency application<\/strong><\/li><\/ul><p>Our experience shows that accused persons often assume that only the <strong>company is liable<\/strong>. In criminal law, however, the focus is regularly on the conduct of the individual acting. <\/p><p>Persons without formal appointment may also be considered <strong>de facto managing directors<\/strong> in individual cases. According to case law, including the BGH judgment of 27 February 2025 \u2013 5 StR 287\/24, what matters is whether someone actually exercises decisive influence over the management of the company; this must always be examined on the basis of the specific circumstances. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20a508e elementor-widget elementor-widget-heading\" data-id=\"20a508e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Which Criminal Offences Are Particularly Relevant for Managing Directors?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ada12ac elementor-widget elementor-widget-text-editor\" data-id=\"ada12ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Managing directors frequently face certain core allegations. These offences occur particularly often in practice and are legally complex. <\/p><p>The following overview shows typical criminal offences and their significance:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51209d7 elementor-widget elementor-widget-text-editor\" data-id=\"51209d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<table>\n  <thead>\n    <tr>\n      <th><h3>Criminal offence<\/h3><\/th>\n      <th><h3>Legal basis<\/h3><\/th>\n      <th><h3>Significance for managing directors<\/h3><\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr>\n      <td>Breach of the duty to file for insolvency<\/td>\n      <td><a href=\"https:\/\/www.gesetze-im-internet.de\/inso\/__15a.html\" title=\"\u00a7 15a InsO\" target=\"_blank\">\u00a7 15a InsO<\/a><\/td>\n      <td>Duty to file in good time in the event of insolvency or over-indebtedness<\/td>\n    <\/tr>\n    <tr>\n      <td>Withholding of employee remuneration<\/td>\n      <td><a href=\"https:\/\/www.gesetze-im-internet.de\/stgb\/__266a.html\" title=\"\u00a7 266a StGB\" target=\"_blank\">\u00a7 266a StGB<\/a><\/td>\n      <td>In particular, failure to remit employee contributions to social security; additional requirements apply to employer contributions<\/td>\n    <\/tr>\n    <tr>\n      <td>Tax evasion<\/td>\n      <td><a href=\"https:\/\/www.gesetze-im-internet.de\/ao_1977\/__370.html\" title=\"Section 370 AO\" target=\"_blank\">\u00a7 370 AO<\/a><\/td>\n      <td>Incorrect or incomplete information and wrongful omissions to tax authorities<\/td>\n    <\/tr>\n    <tr>\n      <td>Bankruptcy and accounting offences<\/td>\n      <td>\u00a7\u00a7 283 ff. StGB<\/td>\n      <td>Criminal liability in crisis or insolvency, for example due to inadequate accounting or concealment of assets<\/td>\n    <\/tr>\n    <tr>\n      <td>Breach of trust<\/td>\n      <td><a href=\"https:\/\/www.gesetze-im-internet.de\/stgb\/__266.html\" title=\"\u00a7 266 StGB\" target=\"_blank\">\u00a7 266 StGB<\/a><\/td>\n      <td>Wrongful breach of a duty to safeguard assets with financial detriment and intent towards the company<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1094b7b elementor-widget elementor-widget-text-editor\" data-id=\"1094b7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In addition to personal criminal liability, a corporate fine may be imposed on a company under the statutory conditions of \u00a7 30 OWiG. In cases of breach of supervisory duties, \u00a7 130 OWiG may also apply. <strong>However, there is no general German corporate criminal law<\/strong>. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2b9b128 e-con-full e-flex e-con e-child\" data-id=\"2b9b128\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7015592 elementor-widget elementor-widget-text-editor\" data-id=\"7015592\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In our <a title=\"criminal law firm in Stuttgart and Konstanz\" href=\"\/\">criminal law firm in Stuttgart and Konstanz<\/a>, we observe that proceedings often involve several allegations at the same time. An isolated consideration of individual offences is therefore regularly too narrow. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b28c02c galery__number e-con-full e-flex e-con e-child\" data-id=\"b28c02c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-3e4fff0 e-con-full e-flex e-con e-child\" data-id=\"3e4fff0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c7af9f elementor-widget elementor-widget-heading\" data-id=\"2c7af9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Let's talk!<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-610f3ea elementor-widget elementor-widget-text-editor\" data-id=\"610f3ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Call us anytime at:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dea075 elementor-widget elementor-widget-heading\" data-id=\"2dea075\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"tel:+497118498770\" title=\"+49 (0) 711 - 8498770\">+49 (0) 711 - 8498770<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-599131e elementor-widget elementor-widget-text-editor\" data-id=\"599131e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Or leave us your name and phone number, and our experts will call you back.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cc422f3 e-con-full e-flex e-con e-child\" data-id=\"cc422f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61a960c premium-cf7-button-fwidth-yes elementor-widget elementor-widget-premium-contact-form\" data-id=\"61a960c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"premium-contact-form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\t\n\t\t\t<div class=\"premium-cf7-container\" data-settings=\"{&quot;fields_glass&quot;:&quot;none&quot;,&quot;submit_glass&quot;:&quot;none&quot;}\">\n\t\t\t\t\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f11466-o2\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"11466\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/13615#wpcf7-f11466-o2\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"11466\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.2.2\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f11466-o2\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"Name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" autocomplete=\"name\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Full Name\" value=\"\" type=\"text\" name=\"Name\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"Telefonnummer\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" autocomplete=\"tel\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Callback Number\" value=\"\" type=\"tel\" name=\"Telefonnummer\" \/><\/span><br \/>\n<span id=\"wpcf7-6ad2c5cee8f8d-wrapper\" class=\"wpcf7-form-control-wrap cf7apps-honeypot-wrap Protection-321-wrap\" style=\"position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0;\"><input type=\"hidden\" name=\"Protection-321-time-start\" value=\"1792198094\"><input type=\"hidden\" name=\"Protection-321-time-check\" value=\"4\"><input id=\"wpcf7-6ad2c5cee8f8d-field\"  class=\"wpcf7-form-control wpcf7-text\" type=\"text\" name=\"Protection-321\" value=\"\" autocomplete=\"new-password\" tabindex=\"1000\" data-cf7apps-tabindex=\"1000\" \/><\/span><br \/>\n<input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Request Callback\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9c9057e e-flex e-con-boxed e-con e-parent\" data-id=\"9c9057e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d04d7b8 elementor-widget elementor-widget-heading\" data-id=\"d04d7b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Does Failure to File for Insolvency Mean for Managing Directors in Concrete Terms?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-648603d elementor-widget elementor-widget-text-editor\" data-id=\"648603d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A breach of the duty to file for insolvency may arise if managing directors do not file an insolvency application in good time in the event of insolvency or over-indebtedness. Examining whether insolvency has occurred regularly requires a careful analysis of the economic situation. <\/p><p>Under \u00a7 15a InsO, the application must be filed without culpable delay, at the latest three weeks after the occurrence of insolvency and at the latest six weeks after the occurrence of over-indebtedness. These maximum periods may not be exhausted as a matter of course; if an earlier application is required, it must be filed earlier. <\/p><p>\u00a7 15b InsO is distinct. The provision concerns payments after the occurrence of insolvency or over-indebtedness and may give rise to insolvency-law restitution liability. It is not a general criminal provision, but may be significant for the overall legal assessment.  <\/p><p><b>Key risks arise from:<\/b><\/p><ul style=\"margin-bottom: 25px;\"><li>Misjudgment of the economic situation<\/li><li>Delayed response to liquidity problems<\/li><li>Hope for short-term restructuring without a sound basis<\/li><\/ul><p>In our experience, wrong decisions are often made precisely in <strong>crisis situations<\/strong>. Accused persons frequently try desperately to save the company somehow, even though a <strong>duty to file for insolvency<\/strong> already exists. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5874ab3 elementor-widget elementor-widget-heading\" data-id=\"5874ab3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Liability for Tax Offences by Managing Directors <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06c9961 elementor-widget elementor-widget-text-editor\" data-id=\"06c9961\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tax offences are among the <strong>most common allegations<\/strong> against managing directors. Even incorrect, incomplete, or wrongfully omitted information can give rise to suspicion of tax evasion under \u00a7 370 AO, provided the further statutory requirements\u2014in particular intent and a tax reduction or unjustified tax advantage\u2014are met. <\/p><p>\u00a7 69 AO, by contrast, is not a criminal provision. The provision governs, under certain conditions, tax liability of representatives for tax debts and is strictly distinct from criminal liability. <\/p><p><b>Typical scenarios are:<\/b><\/p><ul style=\"margin-bottom: 25px;\"><li>Failure to file tax returns<\/li><li>Incorrect information in tax documents<\/li><li>Concealment of turnover<\/li><li>Failure to remit payroll tax<\/li><\/ul><p>For social security contributions, \u00a7 266a StGB is particularly relevant. Criminal liability attaches in particular to the withholding of employee contributions; separate, more extensive statutory requirements apply to employer contributions. The specific contribution and employment situation must therefore be examined carefully.  <\/p><p>Especially in complex corporate structures, criminally relevant facts quickly arise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0da05bc elementor-widget elementor-widget-heading\" data-id=\"0da05bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Managing Director Liability for Breach of Trust in Criminal Law <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef3daf5 elementor-widget elementor-widget-text-editor\" data-id=\"ef3daf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Breach of trust under \u00a7 266 StGB may arise if a managing director wrongfully breaches a duty to safeguard assets incumbent upon him, thereby causing detriment to the company or other assets under his care, and acts intentionally.<\/p><p>Not every economically detrimental decision is criminal. Managing directors generally have a margin of entrepreneurial discretion. A wrong decision can only become criminally relevant if it is wrongful and utterly indefensible and also meets the further requirements of \u00a7 266 StGB.  <\/p><p><b>Typical examples are:<\/b><\/p><ul style=\"margin-bottom: 25px;\"><li>Risky or impermissible investments without a sound decision-making basis<\/li><li>Private use of company assets<\/li><li>Conclusion of economically detrimental contracts in wrongful disregard of the interests of the company<\/li><\/ul><p>Our experience shows that the distinction between <strong>entrepreneurial risk<\/strong> and criminal conduct is difficult.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c76dd9 elementor-widget elementor-widget-heading\" data-id=\"1c76dd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Do Criminal Proceedings Against Managing Directors Work? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-caa5000 elementor-widget elementor-widget-text-editor\" data-id=\"caa5000\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A <strong>criminal proceeding against managing directors<\/strong> follows the general rules of criminal procedure law. It regularly begins with investigative proceedings by the public prosecutor&#8217;s office and police. An initial suspicion is sufficient for initiation; the authorities then examine whether the suspicion is substantiated.  <\/p><p><b>Typical measures are:<\/b><\/p><ul style=\"margin-bottom: 25px;\"><li>Searches of business and private premises, vehicles<\/li><li>Seizure of documents and data carriers \/ IT<\/li><li>Questioning of accused persons and witnesses<\/li><li>Examination of accounting records<\/li><li><a title=\"Pre-trial detention\" href=\"https:\/\/stirnweiss-brenner.de\/en\/guide\/pre-trial-detention-what-those-affected-need-to-know\/\">Pre-trial detention<\/a> in the exceptional cases provided for by law<\/li><\/ul><p>The examination of business records can take months or years. Accused persons have a right to silence and need not incriminate themselves. Access to the file is generally granted to the defence lawyer; early legal advice can help to align the defence on a sound factual basis.  <br><br>It is advisable to engage an experienced, <a title=\"specialist criminal defence lawyer\" href=\"\/\">specialist criminal defence lawyer<\/a> at the first signs of investigation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c3c911 elementor-widget elementor-widget-heading\" data-id=\"5c3c911\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Criminal Defence Lawyer Explains: How Should Accused Managing Directors Behave?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96d8061 elementor-widget elementor-widget-text-editor\" data-id=\"96d8061\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Accused persons should make strategic decisions early. Mistakes in investigative proceedings are often difficult to correct later. <\/p><p><b>The following basic rules are particularly important:<\/b><\/p><ul style=\"margin-bottom: 25px;\"><li><strong>Use the right to silence consistently<\/strong><\/li><li>No ill-considered statements to police \/ customs or public prosecutor \/ tax investigation<\/li><li>No voluntary disclosure of sensitive documents without legal review<\/li><li><strong>Engage<\/strong> a criminal defence lawyer \/ specialist lawyer for criminal law early<\/li><\/ul><p><strong>Ill-considered statements<\/strong> often worsen one&#8217;s own defence position.<\/p><p>A structured defence regularly begins with securing and legally assessing the facts. Which steps are appropriate always depends on the circumstances of the individual proceedings. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d12296 galery__number e-con-full e-flex e-con e-child\" data-id=\"1d12296\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-49ddf75 e-con-full e-flex e-con e-child\" data-id=\"49ddf75\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e5de5f8 elementor-widget elementor-widget-heading\" data-id=\"e5de5f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Let's talk!<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aab591 elementor-widget elementor-widget-text-editor\" data-id=\"6aab591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Call us anytime at:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-470e16d elementor-widget elementor-widget-heading\" data-id=\"470e16d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"tel:+497118498770\" title=\"+49 (0) 711 - 8498770\">+49 (0) 711 - 8498770<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-649e864 elementor-widget elementor-widget-text-editor\" data-id=\"649e864\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Or leave us your name and phone number, and our experts will call you back.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-acfb563 e-con-full e-flex e-con e-child\" data-id=\"acfb563\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e0fc07 premium-cf7-button-fwidth-yes elementor-widget elementor-widget-premium-contact-form\" data-id=\"7e0fc07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"premium-contact-form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\t\n\t\t\t<div class=\"premium-cf7-container\" data-settings=\"{&quot;fields_glass&quot;:&quot;none&quot;,&quot;submit_glass&quot;:&quot;none&quot;}\">\n\t\t\t\t\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f11466-o3\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"11466\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/13615#wpcf7-f11466-o3\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"11466\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.2.2\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f11466-o3\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"Name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" autocomplete=\"name\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Full Name\" value=\"\" type=\"text\" name=\"Name\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"Telefonnummer\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" autocomplete=\"tel\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Callback Number\" value=\"\" type=\"tel\" name=\"Telefonnummer\" \/><\/span><br \/>\n<span id=\"wpcf7-6ad2c5cef35c6-wrapper\" class=\"wpcf7-form-control-wrap cf7apps-honeypot-wrap Protection-321-wrap\" style=\"position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0;\"><input type=\"hidden\" name=\"Protection-321-time-start\" value=\"1792198094\"><input type=\"hidden\" name=\"Protection-321-time-check\" value=\"4\"><input id=\"wpcf7-6ad2c5cef35c6-field\"  class=\"wpcf7-form-control wpcf7-text\" type=\"text\" name=\"Protection-321\" value=\"\" autocomplete=\"new-password\" tabindex=\"1000\" data-cf7apps-tabindex=\"1000\" \/><\/span><br \/>\n<input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Request Callback\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78de2bf e-flex e-con-boxed e-con e-parent\" data-id=\"78de2bf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d42213b elementor-widget elementor-widget-heading\" data-id=\"d42213b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Penalties Do Managing Directors Face in Criminal Law? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6269229 elementor-widget elementor-widget-text-editor\" data-id=\"6269229\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Managing directors must expect different sanctions depending on the allegation. The range extends from fines to prison sentences. In addition, professional and economic consequences may arise.  <\/p><p>The specific sanction depends in particular on the seriousness of the allegation, the amount of damage or shortfall, one&#8217;s own conduct, and any previous convictions. Where there are several allegations \/ <strong>a combination of offences<\/strong>, a reliable prognosis is not possible without careful examination of the individual case. <\/p><p><b>Possible consequences are:<\/b><\/p><ul style=\"margin-bottom: 25px;\"><li>Fine<\/li><li>Prison sentence, which may be suspended on probation in certain circumstances<\/li><li>Professional consequences<\/li><li>Entry in the certificate of conduct \/ Federal Central Register<\/li><\/ul><p>In our firm in Stuttgart and Konstanz, we observe that particularly in cases of high sums of damage, <strong>severe penalties<\/strong> may be imposed. It is all the more important to react early and have the proceedings accompanied by a criminal defence lawyer as soon as possible. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b06972 elementor-widget elementor-widget-heading\" data-id=\"7b06972\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Specialist Lawyer for Criminal Law or Criminal Defence Lawyer: When Is Professional Support Advisable? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-695e4d1 elementor-widget elementor-widget-text-editor\" data-id=\"695e4d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A criminal defence lawyer should be engaged as early as possible. Especially in <a title=\"White-collar criminal law\" href=\"https:\/\/stirnweiss-brenner.de\/en\/areas-of-law\/#wirtschaftsstrafrecht\">white-collar criminal law<\/a>, important decisions are made already in the investigative proceedings. <\/p><p><b>A defence lawyer can:<\/b><\/p><ul style=\"margin-bottom: 25px;\"><li>Request access to the file from the public prosecutor&#8217;s office<\/li><li>Analyse the evidence<\/li><li>Take over contact with police \/ customs and public prosecutor \/ tax investigation<\/li><li>Develop an individually tailored defence strategy<\/li><\/ul><p>The <a title=\"firm Stirnweiss, Brenner Rechtsanw\u00e4lte Partnerschaftsgesellschaft mbB\" href=\"\/\">firm Stirnweiss, Brenner Rechtsanw\u00e4lte Partnerschaftsgesellschaft mbB<\/a> advises and <strong>defends managing directors in criminal investigative proceedings<\/strong>. Early legal advice can help to plan the next steps on a legally sound and robust basis; proceedings can thereby be limited and discontinuances can be achieved. However, a specific outcome of proceedings cannot be guaranteed.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b9d035 e-con-full e-flex e-con e-child\" data-id=\"5b9d035\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d57a1a8 elementor-widget elementor-widget-text-editor\" data-id=\"d57a1a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In acute situations such as arrests or searches, you can reach our <strong>24-hour criminal law emergency line<\/strong> at <a style=\"color: #4a4a4a;\" title=\"24h Criminal Law Emergency Hotline +49 151 61429000\" href=\"mailto:+4915161429000\"><u>+49 151 61429000<\/u><\/a>. Alternatively, you may arrange a <a style=\"color: #4a4a4a;\" title=\"Non-binding initial assessment\" href=\"https:\/\/stirnweiss-brenner.de\/en\/contact\/\"><u>non-binding initial consultation<\/u><\/a> to have your situation assessed legally. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5fe3404 galery__number e-con-full e-flex e-con e-child\" data-id=\"5fe3404\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-3c1bca9 e-con-full e-flex e-con e-child\" data-id=\"3c1bca9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3bcc984 elementor-widget elementor-widget-heading\" data-id=\"3bcc984\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Let's talk!<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d5649a elementor-widget elementor-widget-text-editor\" data-id=\"2d5649a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Call us anytime at:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c854222 elementor-widget elementor-widget-heading\" data-id=\"c854222\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"tel:+497118498770\" title=\"+49 (0) 711 - 8498770\">+49 (0) 711 - 8498770<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8112bf elementor-widget elementor-widget-text-editor\" data-id=\"e8112bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Or leave us your name and phone number, and our experts will call you back.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eeca6c5 e-con-full e-flex e-con e-child\" data-id=\"eeca6c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f1a8688 premium-cf7-button-fwidth-yes elementor-widget elementor-widget-premium-contact-form\" data-id=\"f1a8688\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"premium-contact-form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\t\n\t\t\t<div class=\"premium-cf7-container\" data-settings=\"{&quot;fields_glass&quot;:&quot;none&quot;,&quot;submit_glass&quot;:&quot;none&quot;}\">\n\t\t\t\t\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f11466-o4\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"11466\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/13615#wpcf7-f11466-o4\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"11466\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.2.2\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f11466-o4\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"Name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" autocomplete=\"name\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Full Name\" value=\"\" type=\"text\" name=\"Name\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"Telefonnummer\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" autocomplete=\"tel\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Callback Number\" value=\"\" type=\"tel\" name=\"Telefonnummer\" \/><\/span><br \/>\n<span id=\"wpcf7-6ad2c5cf06a83-wrapper\" class=\"wpcf7-form-control-wrap cf7apps-honeypot-wrap Protection-321-wrap\" style=\"position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0;\"><input type=\"hidden\" name=\"Protection-321-time-start\" value=\"1792198095\"><input type=\"hidden\" name=\"Protection-321-time-check\" value=\"4\"><input id=\"wpcf7-6ad2c5cf06a83-field\"  class=\"wpcf7-form-control wpcf7-text\" type=\"text\" name=\"Protection-321\" value=\"\" autocomplete=\"new-password\" tabindex=\"1000\" data-cf7apps-tabindex=\"1000\" \/><\/span><br \/>\n<input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Request Callback\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed01307 e-flex e-con-boxed e-con e-parent\" data-id=\"ed01307\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0cffc9 elementor-widget elementor-widget-heading\" data-id=\"f0cffc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ on Managing Director Liability in Criminal Law <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c760cf4 elementor-widget elementor-widget-n-accordion\" data-id=\"c760cf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2090\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2090\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> When is a managing director personally liable in criminal law? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2090\" class=\"elementor-element elementor-element-fe3e155 e-con-full e-flex e-con e-child\" data-id=\"fe3e155\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95b4bf7 elementor-widget elementor-widget-text-editor\" data-id=\"95b4bf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A managing director can be personally criminally liable if he fulfils the elements of a criminal offence through his own wrongful and culpable conduct. What is decisive are the requirements of the respective criminal provision; internal liability under company law pursuant to \u00a7 43 GmbHG is distinct. Personal liability can also arise in relation to organisational and supervisory duties.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2091\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2091\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Can criminal proceedings against managing directors be discontinued? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2091\" class=\"elementor-element elementor-element-6716ab4 e-con-full e-flex e-con e-child\" data-id=\"6716ab4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-165e824 elementor-widget elementor-widget-text-editor\" data-id=\"165e824\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes, criminal proceedings can be discontinued already in the investigative proceedings, for example for lack of sufficient suspicion or\u2014where the statutory requirements are met\u2014subject to conditions. The public prosecutor&#8217;s office and, where applicable, the court examine the individual case. Early defence can support the appropriate examination of exculpatory circumstances and improve the chances of discontinuance.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2092\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2092\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Does every breach of duty automatically result in a penalty? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2092\" class=\"elementor-element elementor-element-025d13d e-con-full e-flex e-con e-child\" data-id=\"025d13d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ca2d67d elementor-widget elementor-widget-text-editor\" data-id=\"ca2d67d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No. Not every breach of duty automatically leads to criminal liability. What is required is that a specific criminal offence is fulfilled and the respective subjective requirements, regularly intent, are met. Entrepreneurial wrong decisions are not criminal per se; what remains decisive are the wrongfulness, the defensibility of the decision, and the further requirements of the respective offence.   <\/p><p>Our experience shows that the legal assessment depends heavily on the individual case and must be examined carefully.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Criminal proceedings against a managing director often involve significant risks for the accused. In addition to fines or prison sentences, professional and economic consequences may arise. Those who understand the legal foundations can identify risks early and take targeted countermeasures. Proceedings for managing director liability in criminal law often begin gradually\u2014for example, through tax irregularities, [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":13616,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[73],"class_list":["post-13615","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guide","tag-guide"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Managing Director Liability in Criminal Law: When Does a Proceeding Threaten?<\/title>\n<meta name=\"description\" content=\"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten and How Can You Protect Yourself? \u27a4 Read now!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten?\" \/>\n<meta property=\"og:description\" content=\"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten and How Can You Protect Yourself? \u27a4 Read now!\" \/>\n<meta property=\"og:url\" content=\"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/\" \/>\n<meta property=\"og:site_name\" content=\"Stirnweiss | Brenner Rechtsanw\u00e4lte\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/StirnweissBrennerRechtsanwaelte\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-08T12:00:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-08T18:12:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/stirnweiss-brenner.de\/wp-content\/uploads\/2026\/10\/geschaeftsfuehrerhaftung-im-strafrecht-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Mathias Brenner\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mathias Brenner\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"Article\",\"BlogPosting\"],\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/guide\\\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/guide\\\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\\\/\"},\"author\":{\"name\":\"Mathias Brenner\",\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/#\\\/schema\\\/person\\\/e6ce40c62f02c84e0c841f951e1802fc\"},\"headline\":\"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten?\",\"datePublished\":\"2026-10-08T12:00:53+00:00\",\"dateModified\":\"2026-10-08T18:12:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/guide\\\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\\\/\"},\"wordCount\":2302,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/guide\\\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/geschaeftsfuehrerhaftung-im-strafrecht-scaled.jpeg\",\"keywords\":[\"Guide\"],\"articleSection\":[\"Guide\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/guide\\\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/guide\\\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\\\/\",\"url\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/guide\\\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\\\/\",\"name\":\"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten?\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/guide\\\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/guide\\\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/geschaeftsfuehrerhaftung-im-strafrecht-scaled.jpeg\",\"datePublished\":\"2026-10-08T12:00:53+00:00\",\"dateModified\":\"2026-10-08T18:12:10+00:00\",\"description\":\"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten and How Can You Protect Yourself? \u27a4 Read now!\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/guide\\\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/guide\\\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/guide\\\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\\\/#primaryimage\",\"url\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/geschaeftsfuehrerhaftung-im-strafrecht-scaled.jpeg\",\"contentUrl\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/geschaeftsfuehrerhaftung-im-strafrecht-scaled.jpeg\",\"width\":2560,\"height\":1707,\"caption\":\"Close-up of a businessman in handcuffs against a gray background, hands bound\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/guide\\\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/stirnweiss-brenner\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Guide\",\"item\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/guide\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/\",\"name\":\"Stirnweiss | Brenner Rechtsanw\u00e4lte f\u00fcr Strafrecht in Stuttgart & Konstanz\",\"description\":\"Kompetente, rasche Hilfe in Stuttgart bei Stirnweiss | Brenner Rechtsanw\u00e4lte. Unsere Kanzlei bietet Ihnen Strafverteidigung in allen Facetten.\",\"publisher\":{\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/#organization\"},\"alternateName\":\"Stirnweiss | Brenner Rechtsanw\u00e4lte\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/#organization\",\"name\":\"Stirnweiss Brenner Rechtsanw\u00e4lte | Kanzlei f\u00fcr Strafrecht Stuttgart, Strafverteidiger & Fachanw\u00e4lte\",\"alternateName\":\"Stirnweiss Brenner Rechtsanw\u00e4lte\",\"url\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/wp-content\\\/uploads\\\/2023\\\/03\\\/SB_logo_l.png\",\"contentUrl\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/wp-content\\\/uploads\\\/2023\\\/03\\\/SB_logo_l.png\",\"width\":1436,\"height\":217,\"caption\":\"Stirnweiss Brenner Rechtsanw\u00e4lte | Kanzlei f\u00fcr Strafrecht Stuttgart, Strafverteidiger & Fachanw\u00e4lte\"},\"image\":{\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/StirnweissBrennerRechtsanwaelte\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/stirnweiss-brenner-rechtsanwaelte\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/stirnweiss-brenner.de\\\/en\\\/#\\\/schema\\\/person\\\/e6ce40c62f02c84e0c841f951e1802fc\",\"name\":\"Mathias Brenner\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/9bb5280837586da0ae41d043c002acc1ad8e55a80891004ef8ca6f80ad35fca1?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/9bb5280837586da0ae41d043c002acc1ad8e55a80891004ef8ca6f80ad35fca1?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/9bb5280837586da0ae41d043c002acc1ad8e55a80891004ef8ca6f80ad35fca1?s=96&d=mm&r=g\",\"caption\":\"Mathias Brenner\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten?","description":"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten and How Can You Protect Yourself? \u27a4 Read now!","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/","og_locale":"en_US","og_type":"article","og_title":"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten?","og_description":"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten and How Can You Protect Yourself? \u27a4 Read now!","og_url":"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/","og_site_name":"Stirnweiss | Brenner Rechtsanw\u00e4lte","article_publisher":"https:\/\/www.facebook.com\/StirnweissBrennerRechtsanwaelte\/","article_published_time":"2026-10-08T12:00:53+00:00","article_modified_time":"2026-10-08T18:12:10+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/stirnweiss-brenner.de\/wp-content\/uploads\/2026\/10\/geschaeftsfuehrerhaftung-im-strafrecht-scaled.jpeg","type":"image\/jpeg"}],"author":"Mathias Brenner","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Mathias Brenner","Est. reading time":"11 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["Article","BlogPosting"],"@id":"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/#article","isPartOf":{"@id":"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/"},"author":{"name":"Mathias Brenner","@id":"https:\/\/stirnweiss-brenner.de\/en\/#\/schema\/person\/e6ce40c62f02c84e0c841f951e1802fc"},"headline":"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten?","datePublished":"2026-10-08T12:00:53+00:00","dateModified":"2026-10-08T18:12:10+00:00","mainEntityOfPage":{"@id":"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/"},"wordCount":2302,"commentCount":0,"publisher":{"@id":"https:\/\/stirnweiss-brenner.de\/en\/#organization"},"image":{"@id":"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/#primaryimage"},"thumbnailUrl":"https:\/\/stirnweiss-brenner.de\/wp-content\/uploads\/2026\/10\/geschaeftsfuehrerhaftung-im-strafrecht-scaled.jpeg","keywords":["Guide"],"articleSection":["Guide"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/","url":"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/","name":"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten?","isPartOf":{"@id":"https:\/\/stirnweiss-brenner.de\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/#primaryimage"},"image":{"@id":"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/#primaryimage"},"thumbnailUrl":"https:\/\/stirnweiss-brenner.de\/wp-content\/uploads\/2026\/10\/geschaeftsfuehrerhaftung-im-strafrecht-scaled.jpeg","datePublished":"2026-10-08T12:00:53+00:00","dateModified":"2026-10-08T18:12:10+00:00","description":"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten and How Can You Protect Yourself? \u27a4 Read now!","breadcrumb":{"@id":"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/#primaryimage","url":"https:\/\/stirnweiss-brenner.de\/wp-content\/uploads\/2026\/10\/geschaeftsfuehrerhaftung-im-strafrecht-scaled.jpeg","contentUrl":"https:\/\/stirnweiss-brenner.de\/wp-content\/uploads\/2026\/10\/geschaeftsfuehrerhaftung-im-strafrecht-scaled.jpeg","width":2560,"height":1707,"caption":"Close-up of a businessman in handcuffs against a gray background, hands bound"},{"@type":"BreadcrumbList","@id":"https:\/\/stirnweiss-brenner.de\/en\/guide\/managing-director-liability-in-criminal-law-when-does-a-proceeding-threaten\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/stirnweiss-brenner.de\/en\/stirnweiss-brenner\/"},{"@type":"ListItem","position":2,"name":"Guide","item":"https:\/\/stirnweiss-brenner.de\/en\/guide\/"},{"@type":"ListItem","position":3,"name":"Managing Director Liability in Criminal Law: When Does a Proceeding Threaten?"}]},{"@type":"WebSite","@id":"https:\/\/stirnweiss-brenner.de\/en\/#website","url":"https:\/\/stirnweiss-brenner.de\/en\/","name":"Stirnweiss | Brenner Rechtsanw\u00e4lte f\u00fcr Strafrecht in Stuttgart & Konstanz","description":"Kompetente, rasche Hilfe in Stuttgart bei Stirnweiss | Brenner Rechtsanw\u00e4lte. Unsere Kanzlei bietet Ihnen Strafverteidigung in allen Facetten.","publisher":{"@id":"https:\/\/stirnweiss-brenner.de\/en\/#organization"},"alternateName":"Stirnweiss | Brenner Rechtsanw\u00e4lte","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/stirnweiss-brenner.de\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/stirnweiss-brenner.de\/en\/#organization","name":"Stirnweiss Brenner Rechtsanw\u00e4lte | Kanzlei f\u00fcr Strafrecht Stuttgart, Strafverteidiger & Fachanw\u00e4lte","alternateName":"Stirnweiss Brenner Rechtsanw\u00e4lte","url":"https:\/\/stirnweiss-brenner.de\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/stirnweiss-brenner.de\/en\/#\/schema\/logo\/image\/","url":"https:\/\/stirnweiss-brenner.de\/wp-content\/uploads\/2023\/03\/SB_logo_l.png","contentUrl":"https:\/\/stirnweiss-brenner.de\/wp-content\/uploads\/2023\/03\/SB_logo_l.png","width":1436,"height":217,"caption":"Stirnweiss Brenner Rechtsanw\u00e4lte | Kanzlei f\u00fcr Strafrecht Stuttgart, Strafverteidiger & Fachanw\u00e4lte"},"image":{"@id":"https:\/\/stirnweiss-brenner.de\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/StirnweissBrennerRechtsanwaelte\/","https:\/\/www.linkedin.com\/company\/stirnweiss-brenner-rechtsanwaelte\/"]},{"@type":"Person","@id":"https:\/\/stirnweiss-brenner.de\/en\/#\/schema\/person\/e6ce40c62f02c84e0c841f951e1802fc","name":"Mathias Brenner","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/9bb5280837586da0ae41d043c002acc1ad8e55a80891004ef8ca6f80ad35fca1?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/9bb5280837586da0ae41d043c002acc1ad8e55a80891004ef8ca6f80ad35fca1?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9bb5280837586da0ae41d043c002acc1ad8e55a80891004ef8ca6f80ad35fca1?s=96&d=mm&r=g","caption":"Mathias Brenner"}}]}},"_links":{"self":[{"href":"https:\/\/stirnweiss-brenner.de\/en\/wp-json\/wp\/v2\/posts\/13615","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stirnweiss-brenner.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stirnweiss-brenner.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stirnweiss-brenner.de\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/stirnweiss-brenner.de\/en\/wp-json\/wp\/v2\/comments?post=13615"}],"version-history":[{"count":5,"href":"https:\/\/stirnweiss-brenner.de\/en\/wp-json\/wp\/v2\/posts\/13615\/revisions"}],"predecessor-version":[{"id":13664,"href":"https:\/\/stirnweiss-brenner.de\/en\/wp-json\/wp\/v2\/posts\/13615\/revisions\/13664"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stirnweiss-brenner.de\/en\/wp-json\/wp\/v2\/media\/13616"}],"wp:attachment":[{"href":"https:\/\/stirnweiss-brenner.de\/en\/wp-json\/wp\/v2\/media?parent=13615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stirnweiss-brenner.de\/en\/wp-json\/wp\/v2\/categories?post=13615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stirnweiss-brenner.de\/en\/wp-json\/wp\/v2\/tags?post=13615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}