Last updated on 27 October 2026

Embezzlement (verduistering) means intentionally and unlawfully taking as your own something that belongs to someone else. Unlike theft (diefstal), you already held the item, and not through a crime, such as a rental car you never return. The basic offence is in Article 321 of the Dutch Criminal Code (Wetboek van Strafrecht, Sr), with a maximum of three years’ imprisonment.

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Legal basis

Article 321 Sr punishes simple embezzlement with up to three years’ imprisonment or a fifth-category fine. Embezzlement is always a serious offence (misdrijf).

Article 322 Sr covers embezzlement in the course of employment. It applies to someone who holds the item because of their job, profession or a paid assignment. The maximum is four years or a fifth-category fine.

Article 323 Sr is stricter, with a maximum of five years or a fifth-category fine. It applies to people who were given goods for safekeeping out of necessity. It also applies to guardians, receivers, financial administrators (bewindvoerders), executors and managers of foundations or charities.

Article 323a Sr covers the misuse of public funds. It concerns money provided by the government or an international organisation for a specific purpose, such as a grant. Knowingly using that money for something else carries up to four years. If there is a terrorist aim, the prison sentence is increased by one third (Article 322a Sr).

How it works in practice

Many cases start when an employer, rental company or family member reports the matter to the police. The police examine bank statements, contracts and records. The Public Prosecution Service (Openbaar Ministerie) then decides whether it is a criminal offence or a civil dispute.

For embezzlement, the prosecutor may issue a penal order (strafbeschikking), because the maximum penalty is below six years (Article 257a of the Code of Criminal Procedure). Larger amounts usually lead to a court summons. The victim can join the case as an injured party (benadeelde partij). The prosecutor can also seek confiscation of criminal proceeds (ontneming).

Common pitfalls

Not every unpaid bill or money dispute is embezzlement. There must be appropriation: you act as the owner of something that is not yours. A police report may therefore be turned away as a civil matter. The victim then has to go to the civil court.

Employees often underestimate the consequences. A suspicion of embezzlement at work frequently leads to summary dismissal (ontslag op staande voet). The employment case and the criminal case then run side by side.

Suspects sometimes think that paying the money back ends the matter. Repayment can reduce the sentence. The act remains a criminal offence.

Financial administrators and receivers face risk when their records are careless. Article 323 Sr has a higher maximum. Good bookkeeping is therefore also a form of protection.

Our criminal lawyers assist suspects and victims in cases involving embezzlement.