{"id":428,"date":"2026-01-07T17:33:38","date_gmt":"2026-01-07T16:33:38","guid":{"rendered":"https:\/\/www.ra-weisser.at\/?p=428"},"modified":"2026-04-17T13:35:09","modified_gmt":"2026-04-17T11:35:09","slug":"untreue-nach-%c2%a7-153-stgb-was-beschuldigte-und-opfer-wissen-sbreach-of-trust-under-section-153-of-the-austrian-criminal-code-what-defendants-and-victims-should-knowollten","status":"publish","type":"post","link":"https:\/\/www.ra-weisser.at\/en\/blog\/untreue-nach-%c2%a7-153-stgb-was-beschuldigte-und-opfer-wissen-sbreach-of-trust-under-section-153-of-the-austrian-criminal-code-what-defendants-and-victims-should-knowollten\/","title":{"rendered":"Breach of Trust under Section 153 of the Austrian Criminal Code \u2013 What Defendants and Victims Should Know"},"content":{"rendered":"\n

Breach of trust (Section 153 ACC) is one of the most important white collar crimes<\/a> in Austria. It frequently affects managing directors, board members, association officers, or other decision-makers. The accusation often arises not from classic crimes like theft but from business decisions that are later judged critically. <\/p>\n\n

Not only defendants but also potential victims \u2013 such as shareholders, companies, or associations \u2013 face significant risks. While defendants must defend themselves against serious criminal charges, victims are concerned with detecting, securing, and recovering financial losses. <\/p>\n\n

What does breach of trust mean?<\/h2>\n\n

Breach of trust occurs when someone abuses their authority to manage another person\u2019s assets, thereby causing financial damage.2. Financial loss \u2013 a concrete loss occurs.3. Intent \u2013 the person knowingly misuses their authority and accepts the risk of financial harm.<\/p>\n\n

    \n
  1. Abuse of authority \u2013 the person has legal authority to dispose of another\u2019s assets but the action conflicts with the interests of the asset owner.<\/li>\n\n\n\n
  2. Verm\u00f6gensnachteil<\/strong> \u2013 dem Vollmachtgeber entsteht ein Verm\u00f6gensschaden.<\/li>\n\n\n\n
  3. Intent \u2013 the person knowingly misuses their authority and accepts the risk of financial harm.<\/strong><\/li>\n<\/ol>\n\n

    <\/p>\n\n

    Practical examples: <\/strong><\/p>\n\n

    A managing director uses company funds for private expenses.<\/p>\n\n

    – An managing director awards overpriced contracts to acquaintances.<\/p>\n\n

    – A board member approves a risky investment that later fails.<\/p>\n\n

    The Business Judgment Rule<\/h2>\n\n

    Not every wrong decision results in criminal liability. This is where the Business Judgment Rule applies: <\/p>\n\n

    – The decision is based on adequate information.<\/p>\n\n

    – It is made in the best interests of the company.<\/p>\n\n

    – It is taken without self-interest.<\/p>\n\n

    If these conditions are met, the decision remains within the scope of entrepreneurial freedom \u2013 even if it later results in a loss (\u00a7 25 para 1a GmbHG; \u00a7 84 para 1a AktG).<\/p>\n\n

    Important: We recommend documenting all significant business decisions in detail. A clear and comprehensible record, or an understandable explanation of the reasons behind a decision, can make a decisive difference in a criminal proceeding <\/p>\n\n

    Sanctions<\/h2>\n\n

    The penalties depend on the amount of damage:<\/p>\n\n

    – Up to 6 months imprisonment or a fine if the loss does not exceed \u20ac5,000.<\/p>\n\n

    Up to 3 years imprisonment for losses exceeding \u20ac5,000.<\/p>\n\n

    – Up to 10 years imprisonment for losses exceeding \u20ac300,000.<\/p>\n\n

    Conclusion & Recommended Legal Actions for Breach of Trust<\/h2>\n\n

    Breach of trust under Section 153 ACC is a complex offense with severe risks for both defendants and victims alike.<\/p>\n\n

    If you have received a summons or suspect that you or your company have become a victim of embezzlement, you should seek legal counsel immediately. As a specialist in white-collar crime, Markus Weisser focuses on breach of trust cases and supports you both in defending against allegations and in asserting victim rights and claims for damages. <\/p>\n\n

    We assess your individual situation with discretion and expertise. Schedule your confidential initial consultation<\/strong> now. <\/p>\n\n

    \n
    \n
    \n
    \n
    \"Portrait<\/figure>\n<\/div>\n\n\n\n
    \n

    Markus Weisser<\/h3>\n\n\n\n

    <\/p>\n\n\n\n

    Markus Weisser is an attorney-at-law and criminal defense lawyer based in Vienna. He possesses extensive experience in white-collar criminal defense. Furthermore, he regularly lectures on a wide range of legal topics. <\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n

    \n
    \n
    \n
    Back to blog overview<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n
    \n
    \n
    Contact<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n
    \n
    \n

    FAQ<\/h2>\n\n\n\n
    \n
    \n<\/div>\n\n\n\n
    \n
    I have been summoned for questioning as a defendant \u2013 what should I do?<\/summary><\/strong><\/strong><\/strong>

    Engage a specialized defense lawyer before the hearing. The hearing can be postponed until defense counsel has obtained access to the investigation files. Only once the full scope of the allegations is clear should a written statement be submitted. <\/p> <\/details>

    Am I criminally liable if an investment fails?<\/summary><\/strong><\/strong>

    No. The decisive factor is whether the decision was carefully prepared, fact-based, and free from conflicts of interest. If a project fails despite due diligence, the Business Judgment Rule applies \u2013 and no criminal liability arises. <\/p> <\/details>

    Should I expect a house search if am suspected of breach of trust?<\/summary><\/strong><\/strong><\/strong>

    Yes. In cases of suspected breach of trust, house searches are common \u2013 both at private and business premises. Investigators often seize data carriers, computers, or physical records. <\/p> <\/details>

    I suspect breach of trust in my company \u2013 what should I do as a victim?<\/summary><\/strong>

    Act quickly: document irregularities, secure relevant records, and seek legal advice. Together with your lawyer, you can assess whether filing a criminal complaint is advisable and whether you should join the proceedings as a private claimant to recover damages.<\/p> <\/details>

    How important is documentation in cases of breach of trust?<\/summary><\/strong>

    Very important: For defendants, thorough documentation of decision-making processes can help counter allegations. For victims, careful collection of evidence is essential to support claims and strengthen the case. <\/p> <\/details> <\/div>\n<\/div>\n<\/div>\n<\/div>\n\n

    \n

    Contact us for a consultation <\/h2>\n\n\n\n
    \n
    \n<\/div>\n\n\n\n

    We provide comprehensive advice and are committed to representing your interests.<\/p>\n\n\n\n

    \n
    Contact<\/a><\/div>\n<\/div>\n<\/div>\n\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"

    Breach of trust (Section 153 ACC) is one of the most important white collar crimes in Austria. It frequently affects managing directors, board members, association officers, or other decision-makers. The accusation often arises not from classic crimes like theft but from business decisions that are later judged critically. Not only defendants but also potential victims […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"featured_image_focal_point":[],"footnotes":""},"categories":[1,22],"tags":[],"class_list":["post-428","post","type-post","status-publish","format-standard","hentry","category-nicht-kategorisiert","category-white-collar-criminal-defense"],"yoast_head":"\nRechtsanwalt f\u00fcr Strafrecht & Untreue in Wien<\/title>\n<meta name=\"description\" content=\"Mag. Markus Weisser is a lawyer in Vienna specializing in breach of trust. 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have been summoned for questioning as a defendant \u2013 what should I do?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Engage a specialized defense lawyer before the hearing. The hearing can be postponed until defense counsel has obtained access to the investigation files. Only once the full scope of the allegations is clear should a written statement be submitted. \",\"inLanguage\":\"en-US\"},\"inLanguage\":\"en-US\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/www.ra-weisser.at\/en\/blog\/untreue-nach-%c2%a7-153-stgb-was-beschuldigte-und-opfer-wissen-sbreach-of-trust-under-section-153-of-the-austrian-criminal-code-what-defendants-and-victims-should-knowollten\/#faq-question-1753430103453\",\"position\":2,\"url\":\"https:\/\/www.ra-weisser.at\/en\/blog\/untreue-nach-%c2%a7-153-stgb-was-beschuldigte-und-opfer-wissen-sbreach-of-trust-under-section-153-of-the-austrian-criminal-code-what-defendants-and-victims-should-knowollten\/#faq-question-1753430103453\",\"name\":\"Am I criminally liable if an investment fails?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. The decisive factor is whether the decision was carefully prepared, fact-based, and free from conflicts of interest. If a project fails despite due diligence, the Business Judgment Rule applies \u2013 and no criminal liability arises. \",\"inLanguage\":\"en-US\"},\"inLanguage\":\"en-US\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/www.ra-weisser.at\/en\/blog\/untreue-nach-%c2%a7-153-stgb-was-beschuldigte-und-opfer-wissen-sbreach-of-trust-under-section-153-of-the-austrian-criminal-code-what-defendants-and-victims-should-knowollten\/#faq-question-1753430105594\",\"position\":3,\"url\":\"https:\/\/www.ra-weisser.at\/en\/blog\/untreue-nach-%c2%a7-153-stgb-was-beschuldigte-und-opfer-wissen-sbreach-of-trust-under-section-153-of-the-austrian-criminal-code-what-defendants-and-victims-should-knowollten\/#faq-question-1753430105594\",\"name\":\"Should I expect a house search if am suspected of breach of trust?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. In cases of suspected breach of trust, house searches are common \u2013 both at private and business premises. 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