Accused person: clarify the allegation and file first.
Do not give a spontaneous explanation before the object, alleged conduct and evidence are known. From a lawyer’s perspective, defence starts with file access and a structured chronology.
White-collar crime
False statement of assets under section 292a StGB in execution and insolvency
Section 292a StGB: false or incomplete statement of assets in execution and insolvency. What accused persons should check.
Your personal attorney
Mag. Christopher Angerer, Rechtsanwalt
Your lawyer for criminal defence
Criminal proceedings are a matter of trust. One lawyer who walks with you from the first consultation through to the trial, everything from one hand.
20 August 2026 · Mag. Christopher Angerer, Rechtsanwalt
A statement of assets in execution or insolvency is not just a form. Omitting or incorrectly listing accounts, vehicles, claims or shareholdings can trigger an allegation under section 292a StGB.
This article explains from a lawyer’s perspective what matters in a false statement of assets, how it differs from false testimony and falsification of evidence and which documents should be organised before any statement.
Stay informed. New notes from the Brandauer network and current articles are available at brandauer-news.at.
Quick assessment
Which question should be clarified first?
The first reaction depends on the precise allegation.
Already know that you want to send an inquiry? Go directly to the inquiry form.
Which situation fits best?
For section 292a StGB, declaration, asset, knowledge and procedure must be separated.
All paths at a glance
Overview of all answers.
Prepare file access →
Affected person: secure evidence and define the aim.
Secure documents, messages and witnesses. Then assess whether a complaint, surrender request, seizure application or another procedural step is useful.
Missing asset: check knowledge and relevance.
A missing asset is not automatically a criminal offence. Knowledge, clarity of the form, economic relevance and whether the information was knowingly wrong or incomplete are decisive.
Urgent situation: preserve evidence, do not improvise.
If an appointment, seizure or escalation is imminent, first preserve the current position. Then decide whether a statement, application or contact with the authority is useful.
Elements of a false statement of assets
Elements of a false statement of assets
Section 292a StGB concerns a false statement of assets. The focus is a declaration about assets in execution or insolvency that is alleged to be incorrect or incomplete.
The allegation often turns on details: whether an account was active, who owned a vehicle, whether a claim had value or whether a shareholding was understood or overlooked.
From a lawyer’s perspective, first identify the exact statement, the instruction given and the item said to be wrong or missing.
Distinction from false testimony and falsified evidence
Distinction from false testimony and falsified evidence
A false statement of assets is not the same as false testimony under section 288 StGB. Falsification of evidence under section 293 StGB also has a different structure. Section 292a focuses on the specific asset statement.
This distinction matters because defence and evidence questions differ. The file must separate whether the issue is a statement, an evidentiary item or the asset list itself.
Related background is available on false testimony and falsification of evidence.
Documents to organise before a statement
Documents to organise before a statement
Important documents include account statements, vehicle papers, loan agreements, shareholding records, land register extracts, execution files and correspondence with court or insolvency administration.
Older asset lists, tax documents and internal notes may explain why an item was listed or not listed. Any later correction should be legally planned, not improvised.
Accused persons should not try to polish the statement afterwards. It is better to show what was known, unclear or misunderstood at the time.
First steps if an allegation or correction is needed
First steps if an allegation or correction is needed
Anyone who identifies an error should first secure the statement submitted, the instruction and the affected assets. Then assess whether a correction is useful and how it should be worded.
In ongoing proceedings, communication with court, insolvency administration or representatives should also be documented. Incomplete explanations can otherwise look like excuses.
From a lawyer’s perspective, the state of knowledge at the time of submission matters. This moment should be made traceable through documents, e-mails and notes.
Overview
Key review points in practice
Quick assessment
| Point | Meaning | First question |
|---|---|---|
| Statement | specific declaration | Which version is meant? |
| Asset | account, claim, vehicle | Which item is missing? |
| Knowledge | knowledge at submission | What was known? |
| Correction | later clarification | How is it documented? |
Important: An error in an asset statement should not be explained hastily. First preserve the version, instruction and records.
Frequently asked questions
False statement of assets under section 292a StGB in execution and insolvency: key questions.
What is a false statement of assets under section 292a StGB? +
It is a false or incomplete declaration about assets in a legally relevant procedure, especially around execution or insolvency.
Is an accidentally omitted asset criminal? +
Not automatically. Knowledge, relevance of the asset, instruction and whether the statement was knowingly false or incomplete are decisive.
Should I correct a statement immediately? +
A correction may be useful, but it should be structured. First review the version, records and possible criminal law consequences.
Related topics
You may also be interested in
Topics
section 292a StGBstatement of assetsexecutioninsolvencyfalse informationcriminal proceedings
Interview, house search, indictment?
In criminal matters every hour counts. Call us directly or send an email, callback within one business day, earlier in urgent cases.
Contact
A direct line to the firm.
Address
BRANDAUER Rechtsanwälte GmbH Giselakai 51 5020 Salzburg
Phone
+43 660 2407152