mismanagement
Mismanagement is a crime according to Art. 165 of the Swiss Criminal Code .
According to Swiss criminal law doctrine, a clear distinction must be made between the criminal behavior of mismanagement and a business failure caused by adverse macroeconomic circumstances, which is occasionally assigned this attribute in everyday language.
The criminal offense of mismanagement is an intentional offense , but it can also contain elements of negligence . It is sufficient as a criterion of contingency . Criminal law consequences therefore z. B. to be aware of those company management who, through negligent behavior in the fulfillment of corporate due diligence , accept over-indebtedness of the company. This is the case, for example, with the squandering of assets , e.g. B. to other companies (or third parties) that belong to the debtor's economic sphere of influence. The debtor's economic status remains the same, but the creditors of the company concerned are harmed.
Other areas of the offense are insufficient capital resources (so-called "fraudulent foundations") as well as careless use and careless granting of credit . The latter issue in particular has become unexpectedly topical with the American subprime crisis .
A separate offense of the Swiss Criminal Code is fraudulent bankruptcy ( Art. 163 Criminal Code).
