Untreuestrafbarkeit bereits bei Vermögensgefährdung?

Für eine Strafbarkeit wegen Untreue gemäß § 266 StGB ist erforderlich, dass die Handlung zu einem Schaden führt. Hierfür reicht nach der Rechtsprechung des BGH bereits das Vorliegen eines schadensgleichen Gefährdungsschadens. Dieser ist allerdings in wirtschaftlich nachvollziehbarer Weise festzustellen (BGH, Beschluss vom 30.05.2013, 5 StR 309/12).


Damit das Tatbestandsmerkmal des Schadens nicht gänzlich aufgeweicht wird, ist erforderlich, dass nach den Umständen des Einzelfalls mit wirtschaftlichen Nachteilen ernstlich zu rechnen ist. Das Risiko des Vermögensverlustes muss so groß sein, dass bereits jetzt eine Minderung des Gesamtvermögens vorliegt, denn erst die konkrete wirtschaftliche Auswirkung macht eine zukünftige Verlustgefahr zu einem wirtschaftlichen Schaden.


Bei der Beantwortung der Frage, ob ein Nachteil im Sinne des § 266 StGB vorliegt, ist eine Gesamtsaldierung vorzunehmen. Selbst wenn also zunächst eine Gefährdung des Vermögens vorliegen sollte, ist immer die Frage zu beantworten, ob dieser Gefährdung eventuell „Gegenansprüche“ gegenüber stehen.

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Dr. Andrew Patzschke

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