Commercial fraud under section 148 StGB: repeated conduct, income source, compensation and defence strategy.
Mag. Christopher Angerer, Rechtsanwalt
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Section 148 StGB aggravates the fraud allegation where the conduct is said to be aimed at recurring income. For suspects the key question is whether the authority can really prove a commercial structure or merely groups several incidents together.
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Section 148 StGB aggravates the fraud allegation where the conduct is said to be aimed at recurring income. For suspects the key question is whether the authority can really prove a commercial structure or merely groups several incidents together.
The basic fraud offence is section 146 StGB. Section 148 StGB concerns the aggravated form of commercial commission. The focus is not only loss, but the alleged orientation towards recurring income.
Section 148 StGB aggravates the fraud allegation where the conduct is said to be aimed at recurring income. For suspects the key question is whether the authority can really prove a commercial structure or merely groups several incidents together.
The basic fraud offence is section 146 StGB. Section 148 StGB concerns the aggravated form of commercial commission. The focus is not only loss, but the alleged orientation towards recurring income.
Section 148 StGB aggravates the fraud allegation where the conduct is said to be aimed at recurring income. For suspects the key question is whether the authority can really prove a commercial structure or merely groups several incidents together.
The basic fraud offence is section 146 StGB. Section 148 StGB concerns the aggravated form of commercial commission. The focus is not only loss, but the alleged orientation towards recurring income.
Section 148 StGB aggravates the fraud allegation where the conduct is said to be aimed at recurring income. For suspects the key question is whether the authority can really prove a commercial structure or merely groups several incidents together.
The basic fraud offence is section 146 StGB. Section 148 StGB concerns the aggravated form of commercial commission. The focus is not only loss, but the alleged orientation towards recurring income.
The basic fraud offence is section 146 StGB. Section 148 StGB concerns the aggravated form of commercial commission. The focus is not only loss, but the alleged orientation towards recurring income.
For the defence these questions must be separated: was there deception at all, was there financial loss and is there reliable evidence of repetition and income intent?
Several complaints are not automatically enough. File content, timing, communication and economic context are decisive.
Authorities often evaluate messages, payment flows, contracts, platform data or witness statements. They may try to infer a recurring method from them.
Exculpatory points may include proper performance, repayments, misunderstandings, open civil claims or lack of intent to deceive. These points must be documented concretely.
The loss amount is not just arithmetic. Repayments, services performed and double counting must be checked.
Section 146 StGB is the basic offence. Section 147 StGB covers, among other things, thresholds and special methods. Section 148 StGB focuses on a commercial structure.
These levels must not be mixed. High loss does not automatically mean commercial commission, and several incidents do not automatically prove an income source.
In business-related situations, clean distinction matters because it can affect penalty range, hearing strategy and compensation.
Next steps should be organised and based on the file.
| Level | Überblick | Key question |
|---|---|---|
| Basic offence | section 146 StGB | Deception and financial loss? |
| Aggravation | section 147 StGB | Thresholds or special means? |
| Commercial element | section 148 StGB | Recurring income source provable? |
| Defence | file and documents | Which points help? |
Next steps should be organised and based on the file.
Record complaint, summons and provision.
Organise evidence and case status.
No explanation without strategy.
Application, remedy or preparation.
Important: The first explanation is not decisive, the right explanation after file access is. Early structure helps avoid preventable mistakes.
No. File status, evidence and defence goal should be checked before any statement.
Summonses, messages, contracts, payment data, notes and witness information should be secured completely.
No. It provides general information. The concrete assessment depends on the file and evidence.
Further guidance on classification and the next step.
Further guidance on classification and the next step.
Further guidance on classification and the next step.
Further guidance on the relevant topic page.
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