Embezzlement is a form of property crime whereby someone unlawfully appropriates a good that they lawfully possess. In contrast to theft, where something is taken away, the perpetrator in embezzlement already has the good in their possession, for example through rental or safekeeping.
Definition of embezzlement
According to Article 321 of the Dutch Criminal Code, embezzlement is the intentional appropriation of a good belonging to another person that has not been obtained through a criminal offence. An example is not returning a borrowed bicycle or spending money that has been entrusted in trust.
What distinguishes embezzlement from theft?
In theft, a good is taken away without permission. In embezzlement, the perpetrator already has legitimate possession of the good, such as through a loan or rental. The criminal offence arises when the good is not returned or is used for personal purposes.
Types of embezzlement
- Basic embezzlement - The standard offence (Article 321 Criminal Code)
- Embezzlement as an employee - By an employee, with stricter penalties (Article 322 Criminal Code)
- Embezzlement by an administrator - By a trustee or administrator (Article 323 Criminal Code)
Penalties
- Basic embezzlement: up to 3 years' imprisonment
- Embezzlement as an employee: up to 4 years' imprisonment
- Embezzlement by an administrator: up to 4 years' imprisonment
Practical examples in Leiden
- Not returning a rented scooter and reselling it
- As an employee, taking money from the cash register for personal use
- As an administrator, misusing a client's funds
- Keeping a found item while the owner is known
Defence possibilities
A defence may be based on the absence of intent (for example, forgetting to return something), uncertainty about who the owner is, or a dispute that is of a civil law nature.
Frequently asked questions about embezzlement
When is something embezzlement and not simply forgetting?
Embezzlement requires conscious intent: you must intentionally decide not to return the good. If you accidentally forget to return something and correct it immediately, there is usually no criminal offence. The intent to keep the good is essential.
Can I file a police report in Leiden if someone does not return my belongings?
Yes, if you can prove that the other person intentionally refuses to return your good, you can file a police report with the police in Leiden. Provide evidence such as agreements or communications. The police will investigate whether it constitutes embezzlement.
What is the difference between embezzlement and theft?
Theft involves taking away something you do not possess, whereas in embezzlement the good is already lawfully in your possession (for example, through rental). The criminal offence arises from not returning it.
Is every embezzlement case prosecuted criminally?
Not always. The Public Prosecution Service determines whether a case will be prosecuted, depending on the severity and evidence. In minor cases, a fine or settlement may follow; in serious cases, prosecution is more common.
What are the consequences of a conviction in Leiden?
A conviction may lead to imprisonment (maximum 4 years), fines or community service. In addition, a criminal record may impact employment or travel. Compensation to the victim is often also mandatory.
Relevant institutions in Leiden: For legal assistance, you can go to the Juridisch Loket Leiden (Stationsweg 46). Cases are handled at the District Court of The Hague, Leiden location.