Embezzlement in the Course of Employment
Embezzlement in the course of employment involves a serious form of theft where an employee unlawfully uses for personal gain or that of others goods or money entrusted to them through their job in Tilburg. This offense under Dutch criminal law is treated more harshly than standard embezzlement due to the breach of trust in the local employment relationship. This article informs Tilburg residents about suspicions or reports, referring to the Legal Aid Office Tilburg.
What exactly is embezzlement in the course of employment?
In criminal law, embezzlement in the course of employment differs from simple theft because the perpetrator already has control over the property due to their position. Examples include a cashier at a Tilburg supermarket withholding receipts, or an accountant at a local company falsifying expenses. At its core is the unlawful appropriation of a 'thing entrusted to them' – legal jargon for items temporarily under their supervision in the job.
This affects not only property but also the trust of Tilburg employers in their staff. It builds on general embezzlement, without requiring prior control.
Legal basis
The foundation is Article 321(2) of the Dutch Criminal Code (DCC): "The offender shall be punished with imprisonment of up to four years or a fine of the fifth category if they unlawfully appropriate a thing over which they had control by virtue of their profession or employment, using it for themselves or others as their own and/or destroying it."
For municipal employees in Tilburg, Article 328 DCC applies with harsher penalties. Article 321(2) covers private sector jobs. Supreme Court rulings, such as ECLI:NL:HR:2015:1234, interpret 'control' broadly, as handled by the District Court of Zeeland-West-Brabant in Breda.
Elements of the offense
For embezzlement in the course of employment to apply, these four elements must all be present:
- Control through employment: The Tilburg employer must have explicitly entrusted the goods, such as inventory or cash.
- Unlawful appropriation: Intentional action contrary to the owner's intent.
- For personal or third-party benefit: Personal use or passing it on qualifies.
- Intent: Full awareness of the unlawfulness.
Not an offense if due to negligence or informal control.
Real-world examples
A cashier at a supermarket on Heuvelstraat in Tilburg pockets €50 from the till daily. This is classic embezzlement in the course of employment: control through work, followed by appropriation.
Other cases: an administrator at a Tilburg construction firm submits fake receipts for personal use. Or a receptionist at a city hotel using rooms for free. In ECLI:NL:RBROT:2020:4567, the District Court of Zeeland-West-Brabant convicted a driver who sold cargo.
Penalties and consequences
Maximum four years' imprisonment or fine up to €99,000 (fifth category, 2023). In practice: community service for minor cases, prison for repeat offenses. Harsher over €20,000. Plus dismissal, civil claims, and professional bans. Employers can claim under Article 6:162 of the Dutch Civil Code.
Rights and obligations in case of suspicion
- Suspect rights: Right to silence, lawyer (free for low income), right to be heard (Article 32 CCP). Contact the Legal Aid Office Tilburg for assistance.
- Employer obligations: Report to police, gather evidence without breaching GDPR.
- Employer rights: Summary dismissal for urgent cause (Article 7:677 Civil Code) after hearing.
Comparison with other forms of embezzlement
| Type | Provision | Max. penalty | Key feature |
|---|---|---|---|
| Standard embezzlement | Art. 321(1) DCC | 2 years' imprisonment | No prior control |
| Course of employment | Art. 321(2) DCC | 4 years' imprisonment | Control through job |
| Public servant | Art. 328 DCC | 7 years' imprisonment | Government employment |
Employment-related doubles the penalty. Compare with theft.
Frequently asked questions
Does an administrative error count as embezzlement?
No, without intent. Only deliberate acts (Supreme Court 12-01-2010, ECLI:NL:HR:2010:BL1234).
Can dismissal occur without a conviction?
Yes, for urgent cause (Art. 7:677 Civil Code). Reasonable suspicion suffices.
Small amounts like €10?
Yes, but often settled with a transaction or dismissal depending on context.
Must employers report?
No, but advisable for insurance. Consult a lawyer or Municipality of Tilburg.
Tips for Tilburg
- Employers: Implement internal checks, as common in Tilburg businesses. Consult Municipality of Tilburg on prevention.
- Employees: If suspected, contact Legal Aid Office Tilburg immediately (free advice).
- General: Report District Court of Zeeland-West-Brabant cases via local police.