The criminal law reappraisal of the Corona crisis reaches the Federal Court of Justice (BGH)

Corona aid and subsidy fraud - requirements and consequences

Comment on BGH, Beschl. v. 4. Mai 2021, Az. 6 StR 137/21

Companies are well advised to take the requirements and prerequisites for corona aids as government subsidies seriously. The consequences for a company can be significant if criminal acts are committed within their sphere of responsibility. The BGH now had to rule on the prerequisites of subsidy fraud pursuant to Section 264 (1) No. 1 of the German Criminal Code (StGB) when applying for Corona emergency aid. The question of essence was: when and how can one deceive regarding facts relevant for the subsidy during the application.

Pursuant to Section 264 (9) No. 1 of the StGB, the facts must be designated by the subsidy provider as relevant to the subsidy. The BGH confirmed its prohibition of "blanket and merely formulaic designations" and specified the requirements on the basis of the application forms submitted for its review.

Article was published in: jurisPR-Compl, 4/2021 note 1