{"id":5947,"date":"2015-11-18T10:26:56","date_gmt":"2015-11-18T10:26:56","guid":{"rendered":"https:\/\/hasch.lcmx.at\/newsletter\/newsletter-13-2015-managerhaftung-ab-01-01-2016\/"},"modified":"2023-11-30T05:37:51","modified_gmt":"2023-11-30T05:37:51","slug":"newsletter-13-2015-manager-liability-from-01-01-2016","status":"publish","type":"newsletter","link":"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-13-2015-manager-liability-from-01-01-2016\/","title":{"rendered":"NEWSLETTER 13-2015: MANAGER LIABILITY FROM 01\/01\/2016"},"content":{"rendered":"<p>On January 1, 2016, the Criminal Law Amendment Act 2015 came into force, which in particular is intended to modify the offense of breach of trust (\u00a7 153 StGB) and to introduce a uniform regulation of accounting criminal offenses.<\/p>\n<p>&nbsp;<\/p>\n<p>The Criminal Law Amendment Act 2015 comes into force on January 1, 2016. In the following\u00a0<a href=\"http:\/\/hasch.eu.dedi2098.your-server.de\/files\/Newsletter_13-2015_MANAGERHAFTUNG.pdf\">Long text<\/a>\u00a0we present the adjustments that are particularly relevant for board members, managing directors and senior employees the breach of trust offense in Section 153 StGB, the first legal anchoring of the \u201cBusiness Judgment Rule\u201d in the Stock Corporation Act and the GmbH Act as well as the new accounting offenses.<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-5947","newsletter","type-newsletter","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NEWSLETTER 13-2015: MANAGER LIABILITY FROM 01\/01\/2016 - Hasch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-13-2015-manager-liability-from-01-01-2016\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NEWSLETTER 13-2015: MANAGER LIABILITY FROM 01\/01\/2016 - Hasch\" \/>\n<meta property=\"og:description\" content=\"On January 1, 2016, the Criminal Law Amendment Act 2015 came into force, which in particular is intended to modify the offense of breach of trust (\u00a7 153 StGB) and to introduce a uniform regulation of accounting criminal offenses. &nbsp; The Criminal Law Amendment Act 2015 comes into force on January 1, 2016. In the...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-13-2015-manager-liability-from-01-01-2016\/\" \/>\n<meta property=\"og:site_name\" content=\"Hasch\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-30T05:37:51+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.hasch.eu\\\/en\\\/newsletter\\\/newsletter-13-2015-manager-liability-from-01-01-2016\\\/\",\"url\":\"https:\\\/\\\/www.hasch.eu\\\/en\\\/newsletter\\\/newsletter-13-2015-manager-liability-from-01-01-2016\\\/\",\"name\":\"NEWSLETTER 13-2015: MANAGER LIABILITY FROM 01\\\/01\\\/2016 - Hasch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hasch.eu\\\/en\\\/#website\"},\"datePublished\":\"2015-11-18T10:26:56+00:00\",\"dateModified\":\"2023-11-30T05:37:51+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.hasch.eu\\\/en\\\/newsletter\\\/newsletter-13-2015-manager-liability-from-01-01-2016\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.hasch.eu\\\/en\\\/newsletter\\\/newsletter-13-2015-manager-liability-from-01-01-2016\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.hasch.eu\\\/en\\\/newsletter\\\/newsletter-13-2015-manager-liability-from-01-01-2016\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/www.hasch.eu\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"NEWSLETTER 13-2015: MANAGER LIABILITY FROM 01\\\/01\\\/2016\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.hasch.eu\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.hasch.eu\\\/en\\\/\",\"name\":\"HASCH UND PARTNER Rechtsanw\u00e4lte f\u00fcr Wirtschaftsrecht in Linz und Wien\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.hasch.eu\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.hasch.eu\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.hasch.eu\\\/en\\\/#organization\",\"name\":\"HASCH UND PARTNER Rechtsanw\u00e4lte GmbH\",\"url\":\"https:\\\/\\\/www.hasch.eu\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.hasch.eu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.hasch.eu\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/cropped-Hasp-Logo-RGB-NEG.png\",\"contentUrl\":\"https:\\\/\\\/www.hasch.eu\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/cropped-Hasp-Logo-RGB-NEG.png\",\"width\":512,\"height\":512,\"caption\":\"HASCH UND PARTNER Rechtsanw\u00e4lte GmbH\"},\"image\":{\"@id\":\"https:\\\/\\\/www.hasch.eu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"NEWSLETTER 13-2015: MANAGER LIABILITY FROM 01\/01\/2016 - Hasch","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-13-2015-manager-liability-from-01-01-2016\/","og_locale":"en_US","og_type":"article","og_title":"NEWSLETTER 13-2015: MANAGER LIABILITY FROM 01\/01\/2016 - Hasch","og_description":"On January 1, 2016, the Criminal Law Amendment Act 2015 came into force, which in particular is intended to modify the offense of breach of trust (\u00a7 153 StGB) and to introduce a uniform regulation of accounting criminal offenses. &nbsp; The Criminal Law Amendment Act 2015 comes into force on January 1, 2016. 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