strafsachen.at
by Brandauer RA
DE EN BKS
Menü
White-collar crime

Breach of trust under § 153 StGB: what directors and managers need to know

Breach of trust under § 153 StGB: abuse of authority and pecuniary loss, the thresholds of 5,000 and 300,000 euros, corporate liability and active repentance for directors.

Your personal attorney

Mag. Christopher Angerer, Rechtsanwalt

Your lawyer for criminal defence

Criminal proceedings are a matter of trust. One lawyer who walks with you from the first consultation through to the trial, everything from one hand.

Call directly +43 660 2407152 WhatsApp Send email
Book consultation
12 June 2026 · Mag. Christopher Angerer, Rechtsanwalt

Breach of trust is the central economic offence for directors, board members and managers. Anyone who decides over someone else’s assets bears responsibility, and not every decision that later turns out to be disadvantageous is punishable. The line between a permissible entrepreneurial risk and a punishable abuse of authority is often thin and the subject of intense dispute.

This post explains, from a legal perspective, what constitutes breach of trust under § 153 StGB, how the penalty increases with the amount of loss, what role corporate liability under the VbVG plays, and how active repentance can apply here too. This is general information, not advice on an individual case.

What situation are you in?

Four situations, one clear next step.

The right steps depend on your role and the amount of the possible loss. Choose your situation and you will receive the key points and the next concrete step.

Already know you want to get in touch? Go straight to the enquiry form.

01 Question 1

What situation are you in?

The right steps depend on whether an investigation is already under way, whether the company is also affected and how high the possible loss is. Choose your situation and you will receive the key points and the next concrete step.

All paths at a glance

Overview of all answers.

01

Investigation for breach of trust: clarify access to the file and strategy before any statement.

Breach of trust under § 153 StGB is a complex economic offence. It requires that someone knowingly abuses their authority to dispose of someone else’s assets or to bind another person, thereby causing a pecuniary loss. Especially with entrepreneurial decisions, the distinction between a permissible risk and an abuse of authority is often difficult. From a legal perspective, it is decisive to know the file before any statement.

Do not make a statement on the matter before you have sought legal advice. At the same time, secure all documents that record your decision, such as minutes, expert opinions and internal approvals.

In depth: the elements of breach of trust →
02

Assessing a decision: separate permissible entrepreneurial risk from abuse.

Not every economically disadvantageous decision is breach of trust. What matters is whether the authority was abused, that is, whether the limits of the power of representation in the internal relationship were knowingly exceeded. A defensible entrepreneurial decision that turns out to be disadvantageous in hindsight is not in itself an abuse of authority. From a legal perspective, the aim is to prove the basis of the decision and the diligence at the time of the decision.

Document on what basis of information and with which approvals the decision was made. Clean documentation is the best protection against the accusation of abuse of authority.

In depth: the elements of breach of trust →
03

Corporate liability: the company too can be held liable.

If a decision-maker commits a breach of trust to the benefit of the company or in violation of company duties, the company itself can also be held liable under the Corporate Liability Act (VbVG). Corporate and individual liability do not exclude one another. From a legal perspective, a coordinated defence of the individual and the company, taking possible conflicts of interest into account, is therefore often sensible.

For the company, an effective compliance system can play a role. Have it clarified early how the defence of the individual and the entity is sensibly coordinated.

In depth: corporate liability under the VbVG →
04

Active repentance: full compensation can bring impunity for breach of trust too.

Active repentance under § 167 StGB is also possible for breach of trust. The prerequisite is that the entire loss is made good, voluntarily and before the authority learns of the guilt. Given the often high loss amounts of a breach of trust, full and timely compensation is demanding, but it can make the decisive difference.

From a legal perspective, the sequence, completeness and documentation of the compensation are decisive. Before each step, have it examined whether the conditions are met.

In depth: active repentance under § 167 →

What constitutes breach of trust under § 153 StGB

Under § 153 StGB, breach of trust requires two essential elements that must coincide.

Abuse of authority. The perpetrator must knowingly abuse an authority granted to them to dispose of someone else’s assets or to bind another person. This means they exceed the limits of their power of representation in the internal relationship, and do so knowingly, that is, with knowledge of the abuse.

Pecuniary loss. The abuse must cause a pecuniary loss to the person represented. Only the actual loss completes the offence.

Distinction from entrepreneurial risk. A defensible entrepreneurial decision that turns out to be disadvantageous in hindsight is not yet an abuse of authority. What matters is the diligence and the basis of information at the time of the decision. This is precisely where the most important line runs.

Penalty and value thresholds

The penalty for breach of trust depends on the amount of loss caused.

Basic offence. Breach of trust carries up to six months’ imprisonment or a fine of up to 360 daily rates.

Loss over 5,000 euros. If the loss exceeds 5,000 euros, the penalty rises to imprisonment of up to three years.

Loss over 300,000 euros. Where the loss exceeds 300,000 euros, the sentencing range is one to ten years. Especially in corporate matters, these high thresholds are quickly reached.

From a legal perspective, the precise calculation of loss is often the central point of dispute. Which loss is actually causally attributable to the alleged abuse of authority, and whether advantages must be set off, frequently determines the applicable sentencing range.

Corporate liability under the VbVG

In breach of trust within a company, the focus is often not only on the acting individual.

Liability of the entity. Under the Corporate Liability Act (VbVG), a company can be liable for offences by decision-makers if the offence was committed to the benefit of the entity or company duties were violated.

Not an either-or. Corporate and individual liability do not exclude one another. Both the acting individual and the company can therefore be held liable.

Importance of compliance. For the company, an effective compliance system can play a role. From a legal perspective, a coordinated defence of the individual and the entity is often sensible, while possible conflicts of interest must be carefully observed.

Active repentance for breach of trust too

Active repentance under § 167 StGB is also available for breach of trust.

Full compensation. The entire loss arising from the offence must be made good. A mere partial payment is not sufficient. Given the often high loss amounts of a breach of trust, this is demanding but possible.

Timeliness and voluntariness. The compensation must be voluntary and made before the authority learns of the guilt. Compensation at the urging of the injured party is permitted, provided it is in good time and in full.

From a legal perspective, the sequence, completeness and documentation of the compensation are decisive. It should be carefully examined and secured before each step.

The most common mistakes when facing a breach-of-trust accusation. Making a statement on the matter without access to the file and wanting to justify your own decision. Assuming that every disadvantageous decision is automatically punishable, or conversely playing down every abuse of authority. Failing to coordinate the defence of the individual and the company. In all cases: early documentation and a clear, coordinated strategy.

Frequently asked questions

What you need to know about breach of trust in Austria.

Is every disadvantageous decision breach of trust? +

No. Breach of trust requires a knowing abuse of authority, that is, the deliberate exceeding of the limits of the power of representation in the internal relationship. A defensible entrepreneurial decision that later turns out to be disadvantageous is not in itself an abuse of authority. What matters is the diligence and the basis of information at the time of the decision.

From what loss does a higher penalty threaten? +

If the loss exceeds 5,000 euros, the penalty rises to up to three years. Where the loss exceeds 300,000 euros, the sentencing range is one to ten years. In corporate matters, these thresholds are often quickly reached, which is why the precise calculation of loss is of central importance.

Can the company also be held liable? +

Yes. Under the Corporate Liability Act (VbVG), a company can be liable for a breach of trust by a decision-maker if the offence was committed to the benefit of the entity or company duties were violated. Corporate and individual liability do not exclude one another; both can exist side by side.

Does repayment help against the penalty? +

For breach of trust, active repentance under § 167 StGB is possible. For this, the entire loss must be made good voluntarily and in full before the authority learns of the guilt. With high loss amounts this is demanding, but it can lead to impunity. The steps should be checked by a lawyer in advance.

What does knowing abuse of authority mean? +

Knowing means that the perpetrator does not merely consider the abuse of their authority possible, but positively knows of it. This heightened form of intent is an important test. Whether someone acted knowingly can often be assessed only on the basis of the specific circumstances, the documentation and the internal processes.

What should I do first as the accused? +

Do not make any statement on the matter before you have sought legal advice and obtained access to the file. At the same time, secure all documents that record your decision, such as minutes, expert opinions and internal approvals. Especially in breach of trust, the basis of the decision at the time of the act is the most important anchor point of the defence.

Related topics

You might also be interested in

Fraud under § 146 StGB: complaint, penalty and the first steps

The elements of fraud, the value thresholds and active repentance in property criminal law.

What to do after a criminal complaint in Austria? The general overview of the proceedings

The course of criminal proceedings, your rights and the first 72 hours after a complaint.

Topics
breach-of-trustsection-153abuse-of-authoritywhite-collar-crimecorporate-liabilityactive-repentance

Interview, house search, indictment?

In criminal matters every hour counts. Call us directly or send an email, callback within one business day, earlier in urgent cases.

+43 660 2407152 strafrecht@brandauer-rechtsanwaelte.at
Contact

A direct line to the firm.

Address

BRANDAUER Rechtsanwälte GmbH Giselakai 51 5020 Salzburg