Corporate Restructuring PT
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Liability Law and Penalty Risks for Restructuring

level of course unit

second cycle, Master

Learning outcomes of course unit

Upon successful completion of the course, students are able to explain possible criminal liability risks associated with the activity as a “corporate restructuring specialist" as well as to represent the central facts of commercial criminal law, such as embezzlement, fraudulent bankruptcy offense, grossly negligent impairment of the interests of creditors and favoring of creditors etc.

prerequisites and co-requisites

not applicable

course contents

First, the principles and basic structures of the Austrian criminal law are presented. Basic concepts, such as the three-phase structure of crimes, the offence attempt, the criminal liability for omission, the negligence and intent offense , the different forms of perpetrators, but also the responsibility of associations , etc. are explained briefly and concisely .

Then, those offenses which may be of interest when working as a "business restructuring expert" are shown in detail. Particular attention is paid to ensuring that the material is elaborated together with the students using practical examples, preferably with the help of the case law of the Supreme Court. In this context, the focus is on practical questions, such as the criminal assessment of the restitution of equity replacing shareholder loans, the possible criminal liability of hidden profit distributions despite the consent of all the shareholders, but also demarcation questions such as between fraudulent bankruptcy offence and grossly negligent impairment of creditor interests, are answered.

recommended or required reading

Exler, Markus; Hrsg. (2013) Restrukturierungs- und Turnaround-Management, Berlin,
Höpfel, F. & Ratz, E. (Hrsg.) (2012) Wiener Kommentar zum Strafgesetzbuch (Lose-blatt)
Köck, E. (2007). Wirtschaftsstrafrecht, Wien
Bertel, C. & Schwaighofer, K. (2010). Österreichisches Strafrecht, Besonderer Teil I, Wien
Bertel, C. & Schwaighofer, K. (2010). Österreichisches Strafrecht, Besonderer Teil II, Wien
Kienapfel, D. & Schmoller, K. (2003). Studienbuch Strafrecht, Besonderer Teil II, Wien
Wells, J. T. & Kopetzky, M. (2012). Wirtschaftskriminalität in Unternehmen, Wien

assessment methods and criteria

written examination or homework

language of instruction


number of ECTS credits allocated


course-hours-per-week (chw)


planned learning activities and teaching methods

Lecture, group work, presentation and task discussion

semester/trimester when the course unit is delivered


name of lecturer(s)

Dr. Oliver Plöckinger, LLM

year of study

2.year of studies

recommended optional program components

not applicable

course unit code


type of course unit

compulsory (integrated lecture)

mode of delivery

In-class course

work placement(s)

not applicable


Situm Mario
Prof. (FH) DDr. Mario Situm, MBA
Director of Studies
+43 5372 71819 147
questions -  Any
Any questions -
We are here to help you.
+43 5372 71819 500

Internationales Symposium Restrukturierung

Am 23. Oktober 2020 findet das „9. Internationale Symposium Restrukturierung“ an der Fachhochschule Kufstein Tirol statt.

Im Mittelpunkt der Jahreskonferenz 2020 steht das Rahmenthema "Gute Führung". Details finden Sie hier.

Restrukturierungs- und Turnaround-Management

ild: Buch Restrukturierungs- und Turnaround- Management


Der berufsbegleitende Masterstudiengang „Unternehmensrestrukturierung & -sanierung“ ist nach einjähriger Begutachtung offiziell „TMA zertifiziert“ – das renommierte Qualitätssiegel des Verbandes der deutschen Restrukturierungsexperten (TMA).

Weitere Informationen siehe hier.