In the ten weeks leading up to the entry into force of the new Belgian Criminal Code (hereinafter, “NCC”) on 1 September 2026, we will publish a series of weekly articles addressing key developments relevant to corporate criminal law. In this fourth contribution, we examine how the new Criminal Code consolidates several important legislative changes adopted in recent years at both national and European level with respect to the property offences of fraud and abuse of trust.
1. Fraud (Art. 479 NCC)
Following the legislative reform that entered into force on 18 September 2023, the offence of fraud has undergone a fundamental transformation. The New Criminal Code incorporates these recent changes.
Fraud no longer requires the actual transfer or delivery of money or goods. It now suffices that the perpetrator, for themselves or for a third party, with fraudulent intent and by using deceptive means, seeks to obtain an unlawful economic advantage. It is therefore no longer necessary for the use of fraudulent means to result in the actual acquisition of such advantage. The mere intent to obtain an unlawful economic advantage is sufficient. Fraud thus no longer constitutes a result-based offence, but rather an endangerment offence.
The concept of “unlawful economic advantage” replaces the former list of “money, movable property, obligations, receipts or discharges”. As a result, intangible and immovable assets may now also fall within the scope of fraud.
This terminological and substantive shift also aligns the offence of fraud with its digital counterpart, namely computer fraud (Art. 488 NCC).
While the requirement of the use of fraudulent means is maintained, the formulation of its purpose has been clarified and simplified. Article 479 of the new Criminal Code no longer refers to the traditional and detailed wording (“to induce belief in the existence of fictitious enterprises, an imaginary power or imaginary credit, to create expectations or fears of a favourable outcome, accident or any other illusory event, or to otherwise abuse trust or credulity”). Instead, it now provides that fraudulent means are used “to deceitfully gain another person’s trust”.
Both fraud and computer fraud are punishable by a level 3 sanction, corresponding to a maximum term of imprisonment of five years.
2. Abuse of trust (art. 475 NCC)
The offence of abuse of trust was likewise modernised in 2023. In that context, the previously exhaustive list of “goods, money, merchandise, banknotes, receipts, documents of any kind that contain or effect a commitment or discharge of debt” was replaced by the broader concept of “movable property of economic value”. As a result, intangible movable property now also falls within the scope of the offence. The new Criminal Code incorporates these recent amendments without introducing further changes.
Like fraud, the offence of abuse of trust is punishable by a level 3 sanction.
Although attempted fraud has long been punishable, the same did not previously apply to attempted abuse of trust. Under the new Criminal Code, this will change, as attempts to commit any intentional offence will be punishable (art. 9 NCC).