White-collar criminal law encompasses all criminal offenses related to economic activities. It is not an independent area of criminal law but comprises various provisions found in the German Criminal Code (StGB) and supplementary laws such as the Securities Trading Act (WpHG) or the Banking Act (KWG).

At its core, white-collar criminal law aims to sanction behaviors that jeopardize market integrity or public trust in the economic system. These include acts such as fraud, corruption, insider trading, or tax evasion.

Key Offenses in White-Collar Criminal Law

Fraud (§ 263 StGB)
Deception regarding facts to obtain financial benefits for oneself or a third party. Common examples include investment fraud or subsidy fraud.

Breach of Trust (§ 266 StGB)
Abuse of fiduciary duties, such as unauthorized disbursements or risky speculations.

Insolvency Offenses (§§ 283 ff. StGB)
Includes concealment of assets, delayed filing for insolvency, or disadvantaging creditors.

Corruption and Bribery (§§ 299, 331 ff. StGB)
Unlawful acceptance or granting of benefits, often linked to public contracts or business relationships.

Capital Market Offenses

• Insider Trading (§ 119 WpHG): Using confidential information for personal gain.
• Market Manipulation (§ 120 WpHG): Influencing prices or rates through misleading information.

Money Laundering (§ 261 StGB)
Concealing the origins of funds obtained through criminal activities, often involving international financial transactions.

Tax Crimes (§ 370 AO)
Deliberate tax evasion through false declarations or failure to disclose relevant tax information.

Importance of White-Collar Criminal Law

White-collar criminal law addresses a wide range of offenses occurring in various economic contexts. Its primary purpose is to protect the integrity of economic systems and maintain trust in fair and lawful market operations. By covering offenses from fraud to tax evasion, it ensures accountability and enforces compliance with legal and ethical standards.