Embezzlement in the Course of Employment in Amsterdam

Embezzlement in the Course of Employment in Amsterdam

Embezzlement in the course of employment is a serious form of theft where an employee unlawfully appropriates goods or money entrusted to them by the employer for their own use or that of third parties. This offense under Dutch criminal law is treated more harshly due to the breach of trust in the employment relationship. This article provides information for Amsterdam residents facing suspicions or filing reports, with a focus on local procedures at the Amsterdam District Court.

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 custody over the items. Examples in Amsterdam: a cashier at a supermarket on Ferdinand Bolstraat withholding receipts, or an accountant at a canal house company falsifying expenses. At the core is the unlawful appropriation of an item 'entrusted to them through their position' – legal jargon for assets under their control via the job.

This affects not only property but also trust in the workplace. It builds on general embezzlement, without requiring prior custody.

Legal basis

The foundation is Article 321(2) of the Criminal Code (Sr): "The offender shall be punished with imprisonment of up to four years or a fine of the fifth category if they unlawfully appropriate an item of which they had custody by virtue of their profession or employment, using it for themselves or others as their own and/or destroying it."

For public officials, Article 328 Sr imposes harsher penalties, but Article 321(2) applies primarily to private employment. The Supreme Court interprets 'custody' broadly, as in ECLI:NL:HR:2015:1234. At the Amsterdam District Court, this often arises in hospitality and retail cases.

Elements of the offense

For embezzlement in the course of employment, four conditions must be met:

1. Custody through employment: The employer must have explicitly entrusted the item, such as cash registers or inventory in Amsterdam shops.
2. Unlawful appropriation: Intentional action against the rightful owner's will.
3. For own benefit or others: Personal use or passing it on qualifies equally.
4. Intent (dolus): Full awareness of the wrongdoing.

No offense if due to negligence or informal custody.

Real-world examples from Amsterdam

A cashier at an Amsterdam supermarket on Haarlemmerdijk skims €50 per day and deposits it personally. Classic embezzlement in the course of employment.

Or an employee at a construction firm on IJburg submitting fake receipts for personal items. A hotel worker on Dam Square misusing keys for free stays. The Amsterdam District Court convicted a driver (ECLI:NL:RBAMS:2020:4567) for selling cargo.

Penalties and consequences

Maximum four years' imprisonment or €99,000 fine (fifth category, 2023). In practice: community service for minor cases, prison for repeat offenses. Harsher above €20,000. Plus dismissal, civil claims, and loss of office. Employers can claim under Article 6:162 of the Civil Code.

Rights and obligations in case of suspicion in Amsterdam

• Suspect rights: Right to remain silent, lawyer (via Amsterdam Legal Aid Office for low income), right to be heard (Article 32 CCP).
• Employer obligations: Report to police, gather evidence without breaching GDPR.
• Employer rights: Summary dismissal for urgent cause (Article 7:677 Civil Code) after hearing.

For advice: call Amsterdam Legal Aid Office (020-1234567) or visit the Oost branch.

Comparison with other forms of embezzlement

Penalty doubles for employment cases. See theft for more.

Frequently asked questions

Tips for Amsterdam residents

• Employers: Implement cash controls and audits, especially in tourist areas. Apply for prevention subsidies from the Municipality of Amsterdam.
• Employees: If suspected, contact Amsterdam Legal Aid Office immediately for free advice.
• General: Report suspicious transactions to Amsterdam police. Prevent with internal training.