In a recently published decision of April 22, 2015 (file no 5/12 Qs 1/15), the district court in Frankfurt am Main ruled that bribing the managing director of a limited liability company is not a criminal offense under Section 299 German Criminal Code, if the managing director is also the…

In August 2014, the Federal Court of Justice handed down a recently publish decision in connection with the creation of slush funds. The 5th Criminal Senate concluded that the creation of an external slush fund constitutes embezzlement / breach of trust (section 266 German Criminal Code). What had happened? The…