German Criminal Fraud Law in the Context of the Corona Pandemic

Introduction to German criminal fraud law and

its application in the Corona pandemic

Dr. Eva Rulands

University of Cologne

Content

I.

Characteristics of the offence of fraud

II.

Fraud in the pandemic

III.

Characteristics of the offence of subsidy fraud

IV.

Subsidy fraud in the pandemic

Objective elements of the offence: Deception



Pretense of false facts or distortion or suppression of true facts



In any case: Communicative relationship!



Forms of deception: explicit deception, implied deception and

deception by omission

Objective elements of the offence: Error



Misconception about facts



Only humans can err



: Victim has doubts

Objective elements of the offence:

isposition of property



Defined as a

voluntary action, tolerate or omission, which has a

direct effect on the reduction of assets



Unwritten element of the offence



Serves to distinguish between fraud and theft

Objective elements of the offence: Pecuniary

loss



Overall balancing:

Comparison between the assets before and

after the disposition



Prerequisite: No equivalent



No protection of the freedom of disposition by the offence of

fraud



: Damage-like endangerment of assets

Subjective elements of the offence

Four-step examination:

1.

Intent with regard to all objective elements

2.

Intention to enrich

3.

Objective illegality of the enrichment

4.

Substance equality

Criminological data



Clear-up rate at about 74 percent



High number of unreported cases



2020: 73 percent of the offences committed with the

"internet" were fraud offences

Fraud in the Corona Pandemic: Private

Property



Fake Shops



Offenders posed as infected related (variation of the so-called

grandchildren's trick)



Testing at the frontdoor



Corona Vaccine telesales



Corona card

Fraud in the Corona Pandemic: State Property



Subject



Bridging aid for businesses and self-employed



Financial support for solo self-employed persons and freelancers



Nationwide assistance programs for families and socially vulnerable



Criminogenic structures: Primarily in the area of business

promotion and support for self-employed



False statements when applying for support



Corona emergency aid was used for private purposes



Risk evaluation: Unbureaucratic payment without verification

Applicable law: Subsidy fraud



Section 264 Criminal Code



31.12.2020: About 14.000 criminal proceedings

initiated (

Corona emergency aid for self-employed and

small businesses)



Damages of more than 150 million euros

Subsidy fraud



Relevant behavior



Incorrect or incomplete statements about subsidy-relevant facts

during the subsidy procedure



Improper Use of subsidies



Hide of facts relevant to the subsidy



Decisive: Fact must be relevant to subsidy!

Subsidy fraud



Subjective elements of Crime



No intent required



Recklessness sufficient



Resignation possible



Conclusion: Much easier to be prosecuted for subsidy fraud than for

“normal” fraud!

Fraud protection of the EU's financial

interests



No separate treatment of the EU´s financial interests



Level of protection depends on the overall state of criminal

law and its practical implementation



Positive outlook:



Jurisdiction´s case groups



Widely differentiated fraud dogmatics

Thank you for your attention.

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Explore the intricacies of German criminal fraud law, particularly in the current Corona pandemic situation. Delve into the objective and subjective elements of the offense, characteristics of fraud, and subsidy fraud, along with detailed discussions on deception, error, disposition of property, and pecuniary loss.

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Introduction to German criminal fraud law and its application in the Corona pandemic Dr. Eva Rulands / University of Cologne

Section 263 Criminal Code Section 264 Criminal Code I. Objective elements of crime I. Objective elements of crime 1. Deception 1. Subsidy 2. Error 2. Fact relevant to the subsidy 3.Disposition of property 3. Subsidy procedure 4. (Only) Deception over 2. 4. Pecuniary loss II. Subjective elements of crime II. Subjective elements of crime 1. ( normal ) Intent or 1. ( normal ) Intent 2. Recklessness 2. Intention to enrich 3. Objective illegality of the advantage 4. Substance equality III. Illegality and guilt in general IV.Resignation III. Illegality and guilt in general Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024

Content I. Characteristics of the offence of fraud II. Fraud in the pandemic III. Characteristics of the offence of subsidy fraud IV. Subsidy fraud in the pandemic Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024

Objective elements of the offence: Deception Pretense of false facts or distortion or suppression of true facts In any case: Communicative relationship! Forms of deception: explicit deception, implied deception and deception by omission Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024

Objective elements of the offence: Error Misconception about facts Only humans can err P: Victim has doubts Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024

Objective elements of the offence: Disposition of property Defined as a voluntary action, tolerate or omission, which has a direct effect on the reduction of assets Unwritten element of the offence Serves to distinguish between fraud and theft Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024

Objective elements of the offence: Pecuniary loss Overall balancing: Comparison between the assets before and after the disposition Prerequisite: No equivalent No protection of the freedom of disposition by the offence of fraud P: Damage-like endangerment of assets Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024

Subjective elements of the offence Four-step examination: 1. Intent with regard to all objective elements 2. Intention to enrich 3. Objective illegality of the enrichment 4. Substance equality Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024

Criminological data Clear-up rate at about 74 percent High number of unreported cases 2020: 73 percent of the offences committed with the "internet" were fraud offences Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024

Fraud in the Corona Pandemic: Private Property Fake Shops Offenders posed as infected related (variation of the so-called grandchildren's trick) Testing at the frontdoor Corona Vaccine telesales Corona card Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024

Fraud in the Corona Pandemic: State Property Subject Bridging aid for businesses and self-employed Financial support for solo self-employed persons and freelancers Nationwide assistance programs for families and socially vulnerable Criminogenic structures: Primarily in the area of business promotion and support for self-employed False statements when applying for support Corona emergency aid was used for private purposes Risk evaluation: Unbureaucratic payment without verification Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024

Applicable law: Subsidy fraud Section 264 Criminal Code 31.12.2020: About 14.000 criminal proceedings initiated (Corona emergency aid for self-employed and small businesses) Damages of more than 150 million euros Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024

Section 263 Criminal Code Section 264 Criminal Code I. Objective elements of crime I. Objective elements of crime 1. Deception 1. Subsidy 2. Error 2. Fact relevant to the subsidy 3.Disposition of property 3. Subsidy procedure 4. (Only) Deception over 2. 4. Pecuniary loss II. Subjective elements of crime II. Subjective elements of crime 1. ( normal ) Intent or 1. ( normal ) Intent 2. Recklessness 2. Intention to enrich 3. Objective illegality of the advantage 4. Substance equality III. Illegality and guilt in general IV.Resignation III. Illegality and guilt in general Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024

Subsidy fraud Relevant behavior Incorrect or incomplete statements about subsidy-relevant facts during the subsidy procedure Improper Use of subsidies Hide of facts relevant to the subsidy Decisive: Fact must be relevant to subsidy! Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024

Subsidy fraud Subjective elements of Crime No intent required Recklessness sufficient Resignation possible Conclusion: Much easier to be prosecuted for subsidy fraud than for normal fraud! Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024

Fraud protection of the EU's financial interests No separate treatment of the EU s financial interests Level of protection depends on the overall state of criminal law and its practical implementation Positive outlook: Jurisdiction s case groups Widely differentiated fraud dogmatics Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024