The person working in a workplace not delivering the money he collected from the customer to the company, not returning the company vehicle embezzled to him, the cargo officer not delivering the goods he was supposed to carry to the buyer and keeping them… All of these fall into a single type of crime:breach of trust due to service. It is one of the most frequently confused crimes in practice; It is often mistaken for theft, fraud or embezzlement, although its legal nature and consequences are completely different.
In this article, I explain with concrete examples what the crime of breach of trust is, in what circumstances it occurs, how much the penalty is, the complaint period, mediation and effective repentance opportunities, and the steps to be followed for both the complainant and the suspect.
What is the crime of breach of trust due to service?
The basis of the crime is regulated in Article 155 of the Turkish Penal Code No. 5237. The first paragraph of the article penalizes the person who disposes of the property belonging to someone else but whose possession has been transferred to him for the purpose of keeping it or using it in a certain way, for the benefit of himself or someone else, for purposes other than the purpose of transfer, or who denies the fact of this transfer.
The second paragraph is the crime qualified form regulates: If the crime is committed against goods deposited and delivered as a result of a professional, artistic, commercial or service relationship or the authority to manage someone else’s property, regardless of the reason, the penalty becomes heavier. This is the crime we call “abuse of trust due to service” in everyday language.
The logic is this: the goods are given to you not by force or secretly,with consent and in a relationship of trust has been delivered. The crime does not arise at the moment of surrender, but at the moment when that trust is breached.
Elements required for the crime to occur
In the established practice of the Supreme Court, the following elements are required to constitute a crime:
- The perpetrator must be the possessor of the property. In other words, the property is actually in his possession and at his disposal.
- The goods must have been handed over with consent to be returned or used in a specific way. If there is no consent, the crime changes.
- The perpetrator must use the property for purposes other than the purpose for which it was given: to sell as if he were the owner, to pledge, to consume, to change, to spoil or to deny that the goods were delivered to him.
- It must benefit oneself or someone else.
- Delivery must arise from a professional, artistic, commercial or service relationship or from the authority to handle the goods(for qualified case).
If one of these elements is missing, either the crime will not occur at all or it will turn into another crime. This distinction is the most critical point that determines the fate of the file.
In what cases is it considered a breach of trust due to service?
The most common concrete examples in practice:
- Collecting employee: A person working in a company that sells in installments does not give the money collected from customers to the company but keeps it under his responsibility. In this regard, the Supreme Court decided that failure to deliver to the employer the money collected in accordance with the service relationship between them constitutes the crime of breach of trust due to service.
- Distributor / customer representative: Not collecting the price of the goods delivered against the invoice and not transferring them to the company. If such acts are repeated, chain crime provisions also come into play.
- Cargo or forwarder: Acquiring goods by not delivering the goods given to the buyer to be delivered to him.
- Company vehicle or equipment: The driver does not return the vehicle belonging to the company and even attempts to sell it to third parties.
- Insurance agency: Not paying the premiums collected in accordance with the contract to the insurance company.
- Accountant, cashier, warehouse clerk: Unintended disposal of money or goods within the scope of administrative authority.
- Entrusted goods: Selling the device left for repair, not returning the gold given to the jeweler for processing.
Difference from theft, fraud and embezzlement
This distinction is vital in practice because it changes both the punishment and the procedure.
Difference from theft: Decisive criterion consent is. Abuse of trust if the property is in the possession of the perpetrator with the consent of the victim; If it is taken without consent, it is theft. The Supreme Court ruled that in the case of a person working as an assistant in real estate in a workplace, taking the money left in the employer’s drawer without his consent, the act is not a breach of trust, since the person has no duty regarding the protection and management of the money.
He admitted that aggravated theft. In other words, “being employed at the workplace” alone is not enough; The property must be entrusted to that person in accordance with his duty.
Difference from fraud: Perpetrator in fraud from the beginning obtains the goods by deception and fraudulent behavior. In abuse of trust, the delivery takes place within an honest relationship, and the bad faith emerges later. In incidents such as stealing a vehicle and running away under the pretext of a test drive, other crimes are brought to the fore, not abuse of trust, as there was an intention to take it from the very beginning.
Difference from embezzlement: Embezzlement is a crime prescribed for public officials. The correct characterization of a private sector employee is breach of trust. Saying “he embezzled money” among the public does not change the legal qualification.
How much is the penalty for breach of trust due to service?
According to Article 155 of the Turkish Penal Code:
- Simple case (first paragraph): Imprisonment from six months to two years and judicial fine. this situation depends on the complaint.
- Within the scope of service, profession, commercial relationship or administrative authority (second paragraph): Imprisonment from one to seven years and a judicial fine of up to three thousand days. this situation not dependent on complaint; The prosecutor’s office may conduct an investigation on its own.
- If the subject of the crime is a motor land, sea or air vehicle: The penalty to be imposed in accordance with the paragraph added by the law amendment made at the end of 2025is increased by one. In cases where the company vehicle is not returned, this increase is applied directly and increases the penalty very seriously.
When determining the punishment, the amount of damage, the way the act was committed, the perpetrator’s past and remorse are also taken into account. If the act is repeated more than once within the scope of the execution of the decision to commit the same crime, the penalty is additionally increased due to chain crime – this is very common in distribution and collection works.
Complaint period and statute of limitations
Since the simple case depends on the complaint, in accordance with Article 73 of the Turkish Penal Code, the person who has the right to complain starts from the day he learns the act and who the perpetrator is.
Must file a complaint within six months. If this period passes, investigation and prosecution cannot be carried out.
There is no complaint period in qualified cases; The limit here is the statute of limitations. According to Article 66 of the Turkish Penal Code, the statute of limitations applies for crimes requiring imprisonment of more than five years and less than twenty years.for fifteen years. In the simple case, a period of eight years is applied. For completed crimes, the statute of limitations runs from the day the crime was committed; In chain crimes, it starts from the day the last crime is committed.
However, in practice, my advice is this:don’t wait. As time passes, cash registers, camera footage, collection receipts and witness statements disappear. Evidence is more critical than time itself.
How does the process work? step by step
1. Complaint and investigation phase
The complaint is made by submitting a petition to the Chief Public Prosecutor’s Office or by applying to law enforcement units. In the petition, the date of the incident, the nature and amount of the goods or money delivered, the basis of the delivery (employment contract, job description, embezzlement report) and the moment when it was not returned should be clearly explained. The prosecutor’s office calls the suspect to testify, collects the documents, and appoints an expert if necessary (especially a financial advisor expert if commercial books are in question).
2. Reconciliation phase
This is the most overlooked but most important stage of the process. Article 253 of the Code of Criminal Procedure No. 5271 clearly defines the crime of breach of trust (except for the third paragraph regarding motor vehicles).
Received scope of settlement. In other words, in cases of breach of trust due to service, before the indictment is issued, the file is sent to the conciliation office and the appointed mediator makes an offer to the parties.
Person to whom the offer is made
If he does not state his decision within seven days, he is deemed to have rejected the offer. If a compromise is reached and the suspect fulfills his act immediately no prosecution decision is made; If the performance is paid in installments, it is decided to postpone the filing of the public lawsuit. If reconciliation is achieved, no further compensation lawsuit can be filed, except for damages that cannot be determined at the time of reconciliation. In addition, the reconciliation report is considered a document in the nature of a judgment if the suspect does not fulfill his action – that is, it can be directly enforced.
The importance of conciliation is that for the employer who wants to collect the receivable, the money returns much faster than a long legal case; However, the suspect does not have a conviction on his record. That’s why it’s usually a mistake to act with the “reject it” reflex when a compromise offer comes. Conviction decisions given without conciliation procedures are overturned by the Supreme Court due to this deficiency.
3. Prosecution (trial) phase
If no agreement is reached, the prosecutor’s office will issue an indictment and file a lawsuit.
It is seen in Criminal Court of First Instance. The victim may participate in the case as a participant and be represented by counsel. During the trial, witnesses are heard, records are examined, and if necessary, an expert report is obtained. If the decision is against you, it is appealed to the Regional Court of Justice, and if there are conditions, it is appealed to the Supreme Court.
4. Labor law aspect: same incident, two separate files
Since this crime almost always arises within a business relationship, it also has a labor law dimension in addition to the criminal file. The second paragraph of Article 25 of the Labor Law No. 4857 defines the employee’s behavior that does not comply with honesty and loyalty, such as abusing the employer’s trust, committing theft, revealing the employer’s professional secrets.immediate termination for justified reason counts as the reason. In this case, the worker is not entitled to severance and notice pay.
However, this right of termination must be exercised within the exercise period prescribed by law and the act must be demonstrated with concrete evidence. Terminations based on suspicion and not supported by a report will result against the employer in cases of reinstatement or compensation. Therefore, the employer must carry out the termination process with the criminal complaint simultaneously and with evidence.
What documents are required?
The strength of the file depends almost entirely on the document. Basic documents to collect:
- Employment contract, job description, power of attorney or agency agreement (showing the legal basis of delivery)
- Debit report, vehicle delivery report, inventory list, signed delivery-receipt documents
- Collection receipts, invoices and delivery notes, cash and bank records
- Current account statements and accounting records; financial advisor report if necessary
- Correspondence: e-mail, WhatsApp messages, notice and notification document
- Camera images, entry-exit records, GPS/vehicle tracking data
- Witness information (collaborating staff, customers)
For the suspect, the same documents form the basis of the defense: the receipt showing that the money was actually delivered, the offsetting or receivable-debt relationship, the use made with the employer’s knowledge, or the records showing that the goods have already been returned.
Effective repentance: the effect of repairing the harm
Article 168 of the Turkish Penal Code clearly includes the crime of breach of trust within the scope of effective repentance provisions. Accordingly:
- Only after the crime is completed before prosecution begins If the perpetrator shows remorse and completely compensates for the damage by giving it back in kind or compensation, the penalty to be imposed up to two thirds is downloaded.
- Regret
Discount if after the prosecution begins, before the verdict is given is displayed halfway up becomes. - Partially In order to apply effective regret provisions in case of restitution or compensation,victim’s consent is searched.
The difference in timing here is a very real one: the same payment would reduce the sentence by up to two-thirds if made at the investigation stage, and by up to half if made at the trial stage. For this reason, it is to the detriment of the suspect, who has the capacity to pay, to let the case drag on.
Situation committed within the family
Article 167 of the Turkish Penal Code provides for personal impunity or reduced punishment in cases where crimes against property are committed between certain relatives. If it is committed to the detriment of one of the spouses for whom a separation decision has not been made, ascendants or descendants, relatives in-laws at this level, siblings who are adoptive or living in the same residence with the adopted child, the relevant relative will not be punished. This article often becomes decisive in disputes in family businesses.
Approximate costs
It is necessary to consider the process cost in several items:
- Complaint phase: Submitting a complaint to the Chief Public Prosecutor’s Office is not subject to fees; The cost of this stage is mainly attorney’s fees.
- Participating attorney / defendant defense: Attorney fees are determined freely, so as not to fall below the minimum wage tariff announced by the bar associations every year. The size of the file, the need for experts, the number of hearings and city differences significantly affect the fee.
- Trial expenses: Notification, expert and witness expenses. In case of conviction, these expenses are generally charged to the defendant.
- Reconciliation: The mediator’s fee is paid according to the Ministry of Justice tariff and is counted among the litigation expenses;If reconciliation occurs, these expenses will be covered by the State Treasury.. This is a point where compromise is also financially advantageous.
- Compensation side: If a civil lawsuit or enforcement proceeding is initiated to collect the damage, relative fees and expenses will arise. A compromise can completely eliminate this cost.
Common mistakes
Over the years I see the same errors in these files over and over again:
- Complaining with the wrong crime characterization. A complaint filed as “theft” does not prevent the prosecutor’s office from making the correct characterization, but if the narrative of the event is constructed incorrectly, the collection of evidence will proceed in the wrong direction. What is important in the complaint is not the legal label, but is the correct description of the event: To whom, with what document, for what purpose was the goods delivered and when was it not returned?
- Failure to document delivery. The most common mistake is to deliver a vehicle, phone, tablet, cash or stock without signing the embezzlement report. If there is no document, “transfer of possession” cannot be proven and the case ends in acquittal. The Supreme Court consistently approves acquittal decisions in cases where there is not enough conclusive evidence for conviction.
- Missing the six-month complaint period. Especially in simple cases, this period is degrading.
- Rejecting a compromise offer without reading it. This is often the most efficient way out for both parties.
- The suspect giving an impromptu statement at the prosecutor’s office. The first statement sets the tone of the file. A sentence such as “I bought it, but I will give it later” can be interpreted as accepting the elements. Attending the deposition with a lawyer is not a formality, it is a real protection.
- Conducting criminal and business cases separately from each other. Acquittal in the criminal file can become a strong argument against the employer in the reinstatement case; On the contrary, an irregular termination in the employment file also weakens the allegations in the criminal file. The strategy of the two files should be established together.
- Trying to collect evidence on your own. Records obtained illegally cannot be used and may also constitute a crime in itself.
Concrete example: two similar events, two different results
Event A: A person working as a customer representative in a distribution company does not transfer the amount he collected for the goods he delivered in return for an invoice to the company for months. The company has signed collection receipts, current account records and customer statements. Here, it is documented that the possession is transferred in accordance with the service relationship, and there are repetitive acts. In a similar case, the Supreme Court accepted that failure to deliver the collected fee to the company constituted the crime of breach of trust due to chain service. The most reasonable way for the suspect in this case is to compensate for the damage at the mediation stage and decide that there is no need for prosecution.
Event B: Another person working in the same workplace takes the cash left in the boss’s desk drawer without permission and leaves the job. This person has no responsibility for the safe or cash, the money has not been delivered to him. Here, not abuse of trust but theft is on the agenda; If the qualified case is applied, both the penalty range and the mediation regime change. While the two cases may seem very similar on the surface, their legal consequences are completely different — and the only thing that makes that difference is whether the property was entrusted to that person as a matter of duty.
What should you do?
If you are the employer or the victim: immediately collect delivery documents, collection records and correspondence in a file; File a complaint without wasting time; Carry out the termination of the employment contract duly and in a documented manner; Consider the conciliation phase as a real collection opportunity.
If you are a suspect: be sure to consult a lawyer before giving a statement; remove documentation supporting your claim for payment or settlement; If you are thinking of repairing the damage,
Do at the earliest possible stage, because the discount rate directly depends on the timing; Consider the settlement offer seriously.
Frequently Asked Questions
How many years is the penalty for breach of trust due to service?
In accordance with the second paragraph of Article 155 of the Turkish Penal Code, a prison sentence of one to seven years and a judicial fine of up to three thousand days are foreseen. If the subject of the crime is a motor land, sea or air vehicle, the penalty is increased by one. In the simple case, the punishment is imprisonment from six months to two years and a judicial fine.
Is abuse of trust due to service subject to complaint?
No. The simple case in the first paragraph of the article depends on the complaint and is subject to a six-month complaint period; However, a qualified action committed within the scope of service, profession, commercial relationship or property management authority is not subject to complaint. When the prosecutor’s office learns about the crime, it can initiate an investigation on its own. Therefore, giving up the complaint alone does not drop the file.
Is there a compromise in the crime of breach of trust?
Yes. Article 253 of the Code of Criminal Procedure includes the crime of breach of trust (except for the third paragraph regarding motor vehicles) within the scope of mediation. If a compromise is reached and the action is fulfilled immediately, it is decided that there is no need for prosecution. Establishing a judgment without conciliation procedures is grounds for reversal.
Will I not be penalized if I pay the money back?
Payment alone does not completely remove the penalty, but provides a very serious reduction in accordance with the provisions of effective repentance: complete reparation of the damage before the prosecution begins will reduce the penalty by up to two-thirds, and reparation after the prosecution begins before the verdict reduces the penalty by up to half. If payment is made through conciliation, the case may be closed with a decision that there is no need for prosecution.
My worker did not pay the money he collected, can I both complain and fire him?
Yes, these are two independent paths. A criminal complaint is made to the Office of the Chief Public Prosecutor; The employment contract can be terminated immediately for just cause due to behavior that does not comply with honesty and loyalty within the scope of the second paragraph of Article 25 of the Labor Law, and in this case, severance-notice pay does not arise. However, the right of termination must be exercised within the legal period and the act must be concretely proven with minutes, records and witnesses.
What is the statute of limitations for abuse of trust due to service?
In a qualified case, since the upper limit of the penalty is seven years, the statute of limitations for the case is fifteen years in accordance with Article 66 of the Turkish Penal Code. In the simple case, a period of eight years is applied. In chain crimes, the period starts to run from the day the last crime was committed.
How is this crime distinguished from theft?
The distinguishing criterion is consent. Abuse of trust if the property is in the possession of the perpetrator with the consent of the victim and due to a duty; If it is taken without consent, it constitutes theft. The Supreme Court described it as theft if a person who works at the workplace but is not responsible for the protection and management of the money takes the money from the drawer without permission.
What can be done about the employee who does not return the company vehicle?
If the vehicle is debited as per duty with a delivery report and is not returned, abuse of trust due to service comes to the fore. Moreover, since the subject of the crime is a motor vehicle, a multiple increase prescribed by law is applied and this situation is outside the scope of mediation. In such files, the vehicle delivery report, GPS records and return notice are decisive evidence.
What happens if it is committed between family members?
Pursuant to Article 167 of the Turkish Penal Code, in cases where a crime is committed against the detriment of a spouse, ascendants or descendants for whom a separation decision has not been made, in-law relatives at this level, adopters or siblings living in the same residence with the adopted child, the relevant relative will not be punished. For certain other relatives, the penalty is reduced by half upon complaint.
In which court will the case be heard and how long will it take?
The case is heard in the Criminal Court of First Instance. Duration; It varies depending on the evidence status of the file, whether expert examination is required, the number of witnesses and the workload of the court. Files that are agreed upon during the conciliation phase are concluded much faster since they are closed during the investigation phase.
Legal Notice
The information contained in this article is intended to provide general information about Turkish law and is not legal advice. Each dispute must be evaluated within the framework of its own concrete facts and documents; The rules and deadlines described here may not directly apply to your concrete case. Legislation and judicial practice may change over time. You should definitely consult a lawyer before taking any legal action or taking a step that may lead to loss of rights.
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