Subsidy Act (Germany)
| Basic data | |
|---|---|
| Title: | Law against improper use of subsidies |
| Short title: | Subsidy Act |
| Abbreviation: | SubvG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Issued on the basis of: | Art. 74 para. 1 no. 1 GG |
| Legal matter: | Criminal law |
| References : | 453-18-1-2 |
| Issued on: | July 29, 1976 ( Federal Law Gazette I pp. 2034, 2037 ) |
| Entry into force on: | September 1, 1976 |
| Please note the note on the applicable legal version. | |
The Subsidies Act (SubvG) is a German ancillary criminal law that makes some clarifications on the offense of subsidy fraud defined in Section 264 of the Criminal Code . The SubvG has not been changed since it came into force.
The SubvG obliges the authority responsible for the approval of the subsidy , as the “grantor”, to describe certain “facts relevant to the subsidy” to the applying “subsidy recipient” prior to the approval (Section 2 (1) and (2)). In return, the subsidy recipient is obliged to "inform the subsidy giver immediately of all facts that stand in the way of the approval, granting, further granting, utilization or retention of the subsidy or the subsidy benefit or that are relevant to the recovery of the subsidy or the subsidy benefit" (§ 3 Par. 1, 2). In addition, provisions on bogus transactions (Section 4 (1)), the misuse of structuring options (Section 4 (2)), the disclosure of subsidy benefits (Section 5) and the duty of all courts and authorities to report suspected subsidy fraud to the law enforcement authorities ( § 6). Failure to report suspicious activity in breach of duty constitutes an act of obstruction (§ 258 StGB) .
Relationship to state law
Most of the Länder have the restriction under Section 1 (2) SubvG that Sections 2–6 SubvG only apply to state subsidy payments within the meaning of Section 264 of the Criminal Code as stipulated by state law (Section 1 (2) SubvG) responded by subscribing to the provisions of §§ 2-6 SubvG per state law, e.g. B. Bavaria , Baden-Württemberg or North Rhine-Westphalia .
