Unterschläge

Unterschlagung, literally meaning misappropriation, refers to a criminal act in which property belonging to another is unlawfully taken or used by someone who has been entrusted with it. It is a form of embezzlement commonly described in German-speaking legal systems. The offense rests on the offender’s prior possession or custody of property that is not theirs and their subsequent use of it in a way that violates the owner’s rights.

The core elements typically include: possession or custody of property owned by another, an act of appropriation or conversion to the offender’s own use or to a third party, and a lack of lawful justification or consent. A key distinction from theft is that the property is already in the offender’s control due to the entrusted relationship, whereas theft involves unlawful taking of property from another.

Penalties for Unterschlagung vary by jurisdiction and the value or circumstances of the act. In many systems it is punishable by imprisonment or fines, with greater penalties in cases involving large sums, high-value assets, professional settings, or breaches of trust by persons in positions of responsibility.

Across German-speaking countries, Unterschlagung is recognized in similar form in Germany, Austria, and Switzerland, though specific provisions and sentencing guidelines differ. It is often distinguished from related offenses such as Diebstahl (theft) and Veruntreuung (breach of trust), the latter usually involving misuse of property that was entrusted for a particular purpose but not properly returned, whereas Unterschlagung centers on misappropriation of property already in the offender’s custody.

As a white-collar crime, Unterschlagung frequently arises in corporate, public, or financial contexts, including cases of petty cash skimming, misuse of company assets, or long-term concealment of misappropriated funds. Detection typically relies on accounting records, audits, and financial controls.