Participation without execution: clarify the role within the unitary perpetrator system.
Whoever does not carry out the act personally can still be punishable under section 12 StGB if they instigated it or contributed to its execution. From a legal perspective the first task is to classify the specific contribution as one of three forms: direct perpetrator, instigator or accessory.
This classification has no effect on the sentence because all three forms are punished alike. It does affect the issues of proof and the question what facts the prosecution must specifically allege.