Favoring creditors
The creditors favored a after German criminal law in accordance with § 283c Criminal Code offense. It is in the context of what are known as bankruptcy crimes . It is the mirror image of incongruent cover under criminal law (see insolvency contestation ). Among other things, it is a privilege of bankruptcy according to § 283 StGB. The insolvent debtor puts his creditors at a disadvantage in favor of one or more other creditors.
Perpetration
The perpetrator of the offense can only be the insolvent debtor , while the aggrieved creditor can probably not be the debtor at the same time (controversial). An incongruent cover is required. There is incongruent cover if the obligee has no claim to the benefit granted by the debtor or if it has been lost or is not enforceable. Statute-barred, not (yet) due, but also non-existing claims of this type are therefore included.
Subjectively, the offense presupposes certain knowledge because of the insolvency, intent or certain knowledge because of the successful beneficiary of the creditor and otherwise contingent intent .
statistics
The number of convictions is rather low because of the requirements to prove the subjective facts. In 2008, just 19 people were convicted across Germany.
