General breach of trust: 3 months–5 years where property loss occurs and the offender had a statutory or contractual duty of care and management over property; 5–10 years where losses exceed €15,000.
Breach of trust in office occurs where a person abuses authority to dispose of another’s property or to bind another, or violates a duty to safeguard another’s property interests, causing loss. Sentencing: 6 months–5 years; 2–5 years for particularly high damage to public property or to municipalities/public‑law entities; 5–10 years in special cases with losses over €15,000 or object value over €73,000; 5–20 years or life for acts by officials against the state, local authorities or public‑law entities where losses exceed €150,000.
Common cases include actions by the chair of an AG, a GmbH managing director, or a sequestrator that damage company assets; official misconduct in tax collection/administration causing loss to public funds’