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Embezzlement under Section 133 StGB: entrusted property, return and restitution

Embezzlement under Section 133 StGB in Austria: entrusted property, penalty ranges, restitution, active repentance and distinction from theft or breach of trust.

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Mag. Christopher Angerer, Rechtsanwalt

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28 June 2026 · Mag. Christopher Angerer, Rechtsanwalt

Embezzlement is not about secretly taking something. It begins with trust: property is handed over for a defined purpose, but the recipient appropriates it with intent to enrich themselves or a third person. Such allegations often arise in employment, clubs, rental settings or private handovers of money.

This article explains Section 133 StGB, the distinction from theft and breach of trust, the EUR 5,000 and EUR 300,000 thresholds and why restitution and file access should be examined early. It is general information, not advice in an individual case.

What matters now

Which issue comes first in your embezzlement allegation.

The key is whether property was truly entrusted, what happened to it and whether restitution is possible.

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01 Question 1

Which issue comes first in your embezzlement allegation?

The key is whether property was truly entrusted, what happened to it and whether restitution is possible.

All paths at a glance

Overview of all answers.

01

Check the allegation, do not make a spontaneous statement.

With an allegation under § 133 StGB, the first step is not an instinctive explanation but clarification of the offence, file and evidence. The right to silence applies in full.

From a legal perspective, file access under Section 51 StPO and distinctions from neighbouring offences should be assessed before any statement.

What matters now →
02

Secure evidence and change nothing.

Messages, files, photos, receipts, records and witness information should be preserved in full. Nothing should be deleted, altered or created after the fact.

Digital traces can be decisive and should not be weakened by well-meant corrections.

What matters now →
03

Set the next step tactically.

Depending on the allegation, discontinuation, diversion, restitution, evidence requests or trial preparation may be relevant. The file decides.

Early structure prevents unfavourable statements and missed deadlines.

What matters now →
04

Check the offence and distinction carefully.

Many criminal allegations are close to each other. The decisive issue is which element characterises the concrete case and which offence is actually opened.

The correct distinction can change the penalty range, the procedural route and the defence strategy.

What matters now →

What entrusted property means under Section 133 StGB

Property is entrusted where it is handed over with an obligation to use, keep, pass on or return it in a particular way. Cash, club funds, borrowed items or money given for a specific purpose are typical examples.

Not every civil dispute is embezzlement. From a legal perspective, the agreement, the purpose and the intent to appropriate must be examined.

Penalty ranges and value thresholds

The basic offence carries imprisonment up to six months or a fine of up to 360 daily rates. Above EUR 5,000 the range rises to up to three years; above EUR 300,000 it is one to ten years.

Value, partial return and counterclaims should be documented early so that the alleged damage is not accepted uncritically.

Distinction from theft and breach of trust

Theft lacks the element of entrustment; the item is taken. Breach of trust concerns misuse of a power to dispose of another’s assets. Embezzlement is closer where a concrete asset was handed over for keeping, use or return.

The distinction affects the offence, penalty range and defence strategy.

Return, restitution and active repentance

For property offences, active repentance under Section 167 StGB can matter. Whether it applies depends on timing, voluntariness and full restitution.

Uncoordinated contact with victims can create new problems, so restitution should be structured legally.

Check the distinction

Embezzlement, theft and breach of trust separated.

The key is whether property was truly entrusted, what happened to it and whether restitution is possible.

Embezzlement, theft and breach of trust separated.
Point Assessment Provision
Embezzlement Entrusted property is appropriated Section 133 StGB
Theft Property is taken Section 127 StGB
Breach of trust A power over another’s assets is misused Section 153 StGB
Active repentance Restitution may have a special effect Section 167 StGB

A civil dispute is not automatically a crime. The decisive questions are entrustment, purpose and intent to appropriate.

What matters now

Typical route of the first defence steps.

The key is whether property was truly entrusted, what happened to it and whether restitution is possible.

  1. 01
    1
    immediately

    Clarify the allegation

    Record summons, complaint or measure precisely.

  2. 02
    2
    early

    Prepare file access

    Check evidence and offence before any statement.

  3. 03
    3
    ongoing

    Secure evidence

    Document records, messages and witnesses in an ordered way.

  4. 04
    4
    after file review

    Define the procedural goal

    Assess discontinuation, diversion or trial defence.

Frequently asked questions

Embezzlement under Section 133 StGB: key questions.

When is property entrusted? +

When it is handed over with a defined duty, for example to keep, forward or return it.

What penalty applies? +

The basic range is up to six months or a fine; higher thresholds apply above EUR 5,000 and EUR 300,000.

Does restitution help? +

It can be important, especially under Section 167 StGB, but it must be complete, voluntary and coordinated.

Topics
embezzlementsection-133entrusted-propertyrestitutioncriminal-proceedingsactive-repentance

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