Fraud under section 263 StGB
Fraud is the basic offence of German asset-related criminal law and probably the most common allegation in white-collar cases. It requires a chain of four links: a deception that causes an error, which leads to a disposition of assets, which causes a loss. If one link breaks, the allegation does not hold. That is exactly where the defence starts, most often at the loss and at intent.
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Break one link,
and the charge fails.
The chain of four elements.
Section 263 of the German Criminal Code (Strafgesetzbuch, StGB) requires four elements that build on one another causally. First a deception about facts, express, implied or by omission where there is a duty to disclose. This causes an error, a false belief in the deceived person. The deceived person then makes a disposition of assets, any act, tolerance or omission that directly reduces assets. And from that arises a loss. Each link must follow from the last.
The loss is usually the break point
The loss (Vermögensschaden) is where fraud allegations most often fail. A loss requires a real, economically measurable diminution of assets, judged by an objective comparison of the position before and after the disposition. Where the counterparty received an equivalent value, or where the alleged loss is speculative, the chain breaks, and with it the allegation.
Intent and intent to gain
Fraud is intentional, and it requires an intent to obtain an unlawful pecuniary benefit for oneself or a third party. A commercial dispute, an over-optimistic forecast or a deal that went wrong is not fraud without that intent. Establishing what the accused actually intended, at the relevant time, is frequently decisive.
Where cases are fought
Most fraud cases are built on complex commercial facts, and most turn on the same two questions: was there a genuine, measurable loss, and was there the required intent. The defence tests the chain link by link and presses on the weakest, rather than accepting the allegation as a whole.
One partner. From the first call to the conclusion.
From the outset you speak with the partner who actually runs your case, not with an apparatus.
Fraud, briefly explained.
What must the prosecution prove for fraud?
A chain of four elements that build on one another: a deception causing an error, which leads to a disposition of assets, which causes a loss. Plus intent and an intent to obtain an unlawful pecuniary benefit. If one link is missing, the allegation does not hold.
Where do fraud allegations most often fail?
At the loss. A loss requires a real, economically measurable diminution of assets. Where the counterparty received equivalent value, or the alleged loss is speculative, the chain breaks, and with it the allegation.
Is intent required for fraud?
Yes. Fraud is intentional and requires an intent to obtain an unlawful pecuniary benefit. A commercial dispute, an over-optimistic forecast or a deal that went wrong is not fraud without that intent.
This page gives a general overview and does not replace advice on the individual case. Legal position: 2026.
Related pages.
See the wider picture in how a German white-collar case works and our white-collar crime defence.
A fraud allegation?
We test each link of the chain, above all the loss and the intent, and defend where the allegation is weakest.
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