Die Verletzung der Vermögensbetreuungspflicht bei der Untreue

How can the criminal offence of fraudulent breach of trust (Untreue) be rendered more precisely and restrictively, yet in a practice-oriented way? Since its conceptualisation, section 266 of the German penal code has posed considerable difficulties for the courts in terms of interpretation and delimitation. The author essentially examines the criterion of breach of fiduciary duties, which significantly contributes to the broad and indefinite character of section 266 of the German penal code. The paper aims to provide an exhaustive and practicable standard for determining the criterion of breach of fiduciary duties in criminal court proceedings by making a proposal for its legislative restriction.