A person who knowingly damages the property of another, the care or administration of which is entrusted to them by law or by legal transaction commits a breach of trust
A person who knowingly damages the property of another, the care or administration of which is entrusted to them by law or by legal transaction – in whole, in part, or only for a particular transaction – commits a breach of trust under Art. 390 of the Greek Criminal Code.
Sentencing range: imprisonment of at least three months; where the pecuniary damage exceeds €30,000, the penalty increases to penal servitude of up to ten years. Where the breach of trust is directed immediately against the Greek state, a legal entity governed by public law, or a local authority, and the total damage caused exceeds €120,000, the penalty is penal servitude of at least ten years together with a fine of up to 1,000 daily units; in this case, the offence becomes time-barred only after twenty years.
Cases of breach of trust frequently encountered in practice include damaging acts of administration by the chairman of a stock corporation, the managing director of a GmbH, or a court-appointed administrator (sequestrator) to the detriment of the company’s assets. Breach of trust to the detriment of the public purse exists, in particular, where a public official damages public assets when assessing, collecting, or administering taxes, charges, fees, or other state revenues.
FAQ
General breach of trust exists where pecuniary damage is caused and the offender was under a duty, by law or by legal transaction, to care for and administer the assets in question.
The basic form is punished with imprisonment. Where the pecuniary damage caused exceeds the high value threshold set by law, the sentencing range increases to penal servitude of several years; where the offence is directed against the state or a legal entity governed by public law with damage exceeding €120,000, the minimum sentence of 10 years' penal servitude referred to above applies.
The law provides for graduated sentencing ranges depending on the amount of the advantage obtained or the damage caused – from imprisonment up to lengthy penal servitude for advantages or damages in the six-figure range, or for acts against the state and legal entities governed by public law. As these sentencing ranges have been repeatedly adjusted since the 2019 code reform, we recommend checking the currently applicable version of the law for the individual case.
The basic form is punished with imprisonment; for particularly high damage to public assets or the assets of a municipality or a legal entity governed by public law, the sentencing range increases to penal servitude of several years.
In particularly serious cases involving a high reduction in assets, the law provides for a significantly increased sentencing range. For acts of an official against the state, municipal self-government, or legal entities governed by public law with damage exceeding €150,000, the sentencing range extends to lengthy penal servitude or, under certain conditions, to life imprisonment.
Frequently encountered cases are acts of administration by the chairman of an AG, the managing director of a GmbH/IKE/EPE, or a sequestrator, by which the company's assets are damaged.
Cases of breach of trust in public office are, in particular, acts of an official during the assessment, collection, or administration of taxes, charges, fees, or other forms of taxation and sources of revenue, by which public assets are damaged.
As of June 2026. All information on these pages is provided without guarantee or liability.