Embezzlement (verduistering) is the unlawful appropriation of property that belongs to another person and that the suspect holds other than by means of a crime. Are you suspected of embezzlement? Keep the complete documents and write down the next deadline. Below you can read which legal questions, documents and next steps deserve attention. How your own situation is assessed depends on the specific facts and the applicable legal framework.
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What does embezzlement mean in legal terms?
Embezzlement (verduistering) is the unlawful appropriation of property that belongs to another person and that the suspect holds other than by means of a crime.
The legal starting point is Article 321 of the Dutch Criminal Code (Wetboek van Strafrecht). The exact wording of the charge matters, because one everyday description can cover several statutory variants. Your lawyer therefore compares the wording of the suspicion with the case file and checks whether each element can be supported by lawful and convincing evidence.
A payment dispute or unclear ownership is not automatically embezzlement. The factual and contractual background must be established first.
What must the Public Prosecution Service prove?
The Public Prosecution Service (Openbaar Ministerie, OM) must provide evidence of who the property belonged to, why you had it in your possession, which act of appropriation is alleged and whether there was intent. A suspicion may be enough to start an investigation, but a conviction requires lawful and convincing evidence of the entire charge.
The defence examines, for each item of evidence, what it actually shows. An official police report may contain an observation, a summary of a statement or a conclusion drawn by an officer. Those parts do not automatically carry the same evidential weight. It must also be examined whether exculpatory context is missing.
Where several people are involved, the individual role of each suspect must be established. Contact with a co-suspect, presence at a location or a payment may be relevant, but it does not replace an analysis of intent, knowledge and contribution.
What rights do you have during a police interview?
As a suspect, you have the right to remain silent and the right to consult a lawyer. If you are invited for an interview without being arrested, ask beforehand in what capacity you will be questioned and which offence the suspicion concerns. The police do not always provide the full case file straight away.
Remaining silent is not an automatic strategy for every case. Sometimes an early, verifiable explanation can prevent an incorrect picture from taking hold. In other cases, an unprepared statement actually creates risks. Make that choice after discussing the known facts, possible lines of investigation and documents that may support your explanation.
Read the official record of the interview carefully. Ask for a correction if your words have been recorded incorrectly or too firmly. Do not sign in a hurry. If you have difficulty with the Dutch language, raise the use of a sworn interpreter in good time.
What evidence should you secure?
In any event, keep loan or rental agreements, proof of ownership, payment details, requests for return and communication about the use of the property. Keep the original files available and make a working copy for your lawyer. Screenshots can be useful, but they often do not show the full conversation, its origin or the metadata.
Draw up a timeline with dates, people and events. Separate what you observed yourself from what others told you. Note possible witnesses with a brief explanation of what they themselves observed. Do not approach them to align statements.
Do not delete or alter any data. Information that seems unfavourable at first sight may also be needed to understand the context. Report possible camera footage or other temporarily available sources quickly, so that your lawyer can assess whether securing that material or further investigation is needed.
The difference between holding something and owning it
In embezzlement cases, the relationship to the property is central. Someone may lawfully receive a car, laptop or sum of money and still not be entitled to do whatever they like with it. Think of use under a rental agreement, a loan for use, an employment relationship or management on someone else’s behalf. First establish, therefore, why the property came into your hands and which arrangements applied at the time. The later accusation must be assessed against that starting position.
Do not look only for a signed contract. A loan form, messages about an extension, a work protocol or an arrangement about setting off amounts can also provide relevant context. Note who was entitled to give permission and whether that person actually did so. An expectation that permission would be given is something different from permission actually received.
With money, the legal relationship requires extra attention. A down payment, a loan, petty cash and an amount managed on behalf of someone else are not necessarily comparable. The mere fact that someone reclaims money does not prove that the money continued to belong to that person throughout the entire period. Have the agreement and the intended use of the payment assessed together, without putting a single label on all the amounts yourself in advance.
When is use interpreted as appropriation?
The suspicion may concern selling, giving away, hiding, spending or deliberately keeping property. The meaning of an act depends partly on the authority you had. With a rented item, returning it late is not necessarily the same as criminal appropriation. Additional circumstances can change the assessment, for example how the property was dealt with afterwards and the communication about its return.
Draw up a precise timeline of the last permitted use, any extension arrangements, requests for return and your responses to them. Also keep messages mentioning a practical problem, such as a defect or an agreed collection time. A note you write yourself later can be useful as a reminder, but it does not replace a message sent at the time.
Discuss with your lawyer how the property can be safely stored or returned. Do not move it to frustrate a seizure or investigation. Nor should you drop off an item that may be disputed or damaged somewhere without coordination. A written acknowledgement of receipt and clear arrangements about the condition of the property can prevent new disputes. Returning the property does not, incidentally, mean that a criminal case automatically lapses.
Accusation by an employer or client
In an employment relationship, the same event may lead to an internal investigation, dismissal, a compensation claim and a criminal case. A meeting with an employer is not a police interview, but what you say may well be used further. Therefore ask what the subject of the meeting is and which documents form the basis of the accusation. Discuss parallel employment law and criminal law consequences in good time.
For a cash discrepancy, it matters who had access, how handovers were recorded and how the accounts were normally checked. A discrepancy on a day you worked may raise a question for the investigation, but it must be viewed in its full context. Think of shared keys, correcting entries, returns and the way staff logged in. Note facts that can be verified; do not accuse a colleague solely because they also had access.
Nor is an internal investigation report automatically complete. Your lawyer can examine which data were investigated, which selection was made and whether your response has been recorded correctly. Do not request confidential company files to which you no longer have access. State which files may be relevant, so that a lawful route for securing them can be assessed.
A payment dispute is no licence to keep goods
Sometimes a person believes that the owner still owes them money and decides not to return an item. Whether there is a right to retain property is a separate legal question. Do not assume that every outstanding amount automatically gives permission to sell the item, use it privately or withhold it. Submit the complete agreement and correspondence to your lawyer.
Distinguish between the question of who the owner is, the question of who must pay an amount and the question of which act is alleged under criminal law. These may overlap without having the same outcome. A dispute about an invoice may therefore be relevant, but it does not automatically resolve a suspicion of appropriation. Nor does a police report settle an ownership dispute definitively.
When preparing, ask for an overview per item or amount. State the alleged owner, the basis on which it was received, the act of which you are accused and the evidence for it. This helps prevent a sweeping allegation such as “kept everything” from obscuring the individual facts. Keep serial numbers, inventory lists and receipts, so that everyone is talking about the same items.
Recording a handover or return in a verifiable way
In a dispute about a specific item, uncertainty may arise about the moment someone came to hold it and on what conditions. Note the date of the handover, who was present and which arrangements applied to use, storage and return. Add existing messages and agreements. Do not draw up missing arrangements afterwards as if they had been recorded in writing at the time.
If several items or amounts are mentioned, use separate lines in your overview. A cash discrepancy, for example, is not yet a description of a specific act of appropriation. Check opening balances, payments, corrections and access by others. Indicate clearly which records are complete and which you do not have. Your lawyer can then determine which data should be requested from an employer or another party.
Discuss a proposed return in advance if there is a dispute about it. A receipt can record factually what was handed over, but the wording must not contain an unintended admission that you do not wish to make. Returning the property does not automatically end the criminal assessment. Also keep any refusal or failed appointment, so that it remains clear later which steps were actually taken.
If goods are being held by the police, read about seizure and return of property. If the core of the accusation is that the other person was induced by deception to hand something over, a different allegation may be at stake; see suspected of fraud. Drawing the right distinction helps determine which event and which moment should be central in the case file.
What steps can you take now?
Work in a fixed order, so that deadlines and evidence are not lost.
1. Keep the letter, summons or punishment order and note every date. 2. Request the case file or the available details of the suspicion through your lawyer. 3. Collect original data and prepare a factual timeline. 4. Discuss your approach to the proceedings before the interview. 5. After every decision, check the correct legal remedy and the deadline. 6. Coordinate parallel procedures with your employer, bank, municipality or CBR (the Dutch driving licence authority).
A request to contact a lawyer does not in itself protect a deadline. A punishment order, judgment or measure may be subject to a short statutory deadline. Therefore send the complete decision and state when you received it.
Contact us for an assessment of the next step.
What outcomes are possible?
An investigation may end in a dismissal (the Public Prosecution Service drops the case), a punishment order, a summons or another decision by the Public Prosecution Service. In court, possible outcomes include acquittal, discharge from further prosecution and conviction. Which route applies depends on the evidence, the legal classification and the circumstances.
A statutory maximum sentence does not predict the actual sentence. The court looks at the proven offence, its seriousness, consequences, personal circumstances and relevant documentation. Compensation, seizure, a contact condition or a measure may also come into play.
Do not automatically accept or pay a punishment order if you wish to contest the finding of guilt. Have the consequences and the deadline for lodging an objection checked straight away. Even a relatively limited disposal may have significance for your judicial record and a later assessment for a certificate of conduct (VOG).
What mistakes are often made?
Many suspects immediately try to explain everything by telephone without knowing the case file. A second mistake is deleting relevant messages out of shame or fear. Contacting a person who reported the offence or a witness yourself may also be misinterpreted or breach a prohibition.
Other risks include: keeping only a few screenshots, letting a deadline pass because the letter is unclear, treating a punishment order as an ordinary fine and withholding information from your own lawyer. A defence becomes stronger with complete, verifiable information.
Do not publish a detailed response on social media. A public defence rarely takes account of the rules of evidence, privacy and the as yet unknown content of the case file. Discuss consequences for your reputation or work through a separate, coordinated route.
How does Arslan Advocaten handle this type of case?
Arslan Advocaten handles criminal cases from the interview stage through to the hearing and any legal remedy. The lawyer starts with the procedural documents, deadlines and the next decision point. Evidence, legal classification and personal consequences are then assessed separately.
In practice, difficulties often arise because a client has several procedures running at the same time. Think of a blocked bank account, a dismissal issue, a closure order or a VOG problem alongside the criminal case. We map out those lines first, so that a response in one case does not unintentionally harm your position in another.
Frequently asked questions about embezzlement
What is the difference between embezzlement and theft?
In embezzlement, a person already holds the property other than by means of a crime and is accused of unlawful appropriation. In theft, the central element is taking the property away. How you came to have the property is therefore an important part of the legal assessment.
Is returning a rental car late embezzlement?
Not automatically. The circumstances surrounding keeping and using the car, the arrangements made and the communication are all relevant. Keep requests for extension and return. Have the alleged acts assessed before you conclude that it is merely a matter of rent arrears.
Can repayment undo a police report?
Payment or return may be relevant to making amends, but it does not automatically erase a possible offence. The person who reported the offence cannot guarantee that the Public Prosecution Service will stop. Make sure a settlement is recorded correctly and is not linked to influencing statements.
May I keep my employer’s belongings because of unpaid wages?
Do not assume so without legal advice. A wage claim and the right to retain company property are different questions. Do not sell or use the items on your own initiative as compensation. Have both disputes assessed together.
Which records are important in the case of a cash discrepancy?
Think of cash statements, access rights, staff rotas, corrections, returns and handover times. The significance of a discrepancy depends on the whole process. Only collect data that you lawfully have and indicate which additional documents your lawyer can request.
What if I thought the property was mine?
Discuss what that belief was based on: a purchase, a gift, a set-off or a specific arrangement. Keep the documents that support it. The ownership position and your intent must be investigated carefully; the mere existence of a disagreement does not provide the answer.
Have your case assessed
Have you received a summons to appear, a punishment order or a writ of summons? You can request an assessment through the contact form. State the next date and only share sensitive documents through the agreed secure route.
When is a prompt legal assessment advisable?
With embezzlement, the next step must be tailored to the specific procedure. Therefore have the available documents, the deadline and the purpose of a response assessed together. A lawyer can establish which information is missing, whether further investigation is needed and which authority decides on your question. This makes clear what you can gather yourself and which formal step must be taken in time.
Prompt assistance is particularly advisable when an interview, punishment order, summons, seizure or measure has already been announced. Note the date of receipt, keep envelopes and digital messages and send the complete decision. Also discuss consequences for your work, licence, residence status, insurance, banking relationship or VOG. Those side effects sometimes call for a separate response with its own deadline. A specific assessment always depends on the case file; general information does not replace personal legal advice.
Sources
- Dutch Criminal Code (Wetboek van Strafrecht)
- Dutch Code of Criminal Procedure (Wetboek van Strafvordering)
- The Dutch judiciary on criminal law
- Advisory opinion of the Procurator General on appropriation and additional circumstances
- Case law on a purchase price received and ownership
Editorial team and responsible lawyer
Editorial team: Arslan Advocaten. Responsible lawyer for criminal law: Melanie Schulpen.
Last editorially updated: 22 September 2026. This general information does not replace an assessment of your own case file.
