White-Collar Crime in Germany: How Companies and Executives Are Investigated, Sanctioned and Defended
At a glance: White-collar crime in Germany covers financially motivated, non-violent offences with a direct nexus to economic activity — chiefly fraud (§ 263 StGB), breach of trust (§ 266 StGB), tax evasion (§ 370 AO), money laundering (§ 261 StGB) and corruption. Germany has no general corporate criminal liability: a company itself cannot commit … Weiterlesen
