In insolvency proceedings, certain and strict “good conduct rules” apply to entrepreneurs. In particular, the entrepreneur must refrain from doing anything that leads to a deterioration in the already precarious economic situation of the company. If the managing director violates one or more of these obligations, various insolvency crimes are regularly committed. In addition to the Insolvency Code (InsO), we also find the corresponding standards in the favorite reading of many lawyers, the Penal Code (StGB).
Basically, the Insolvency Code and the Penal Code are familiar with various insolvency crimes. However, it is already necessary to distinguish between the following acts in the first step:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.