Criminal Code Warning: this is not an official translation. Under all circumstances the original text in Dutch language of the Criminal Code (Wetboek van Strafrecht) prevails

Part XXIV. Embezzlement 
Section 321 
Any person, who intentionally misappropriates any property which belongs in whole or part to another 
person and which he has in his possession other than as a result of a serious offence, shall be guilty 
of embezzlement and shall be liable to a term of imprisonment not exceeding three years or a fine of 
the fifth category. 
Section 322 
Embezzlement committed by a person who has possession of the property by reason of his personal 
employment or his profession, or who has the property in his possession in return for remuneration, 
shall be liable to a term of imprisonment not exceeding four years or a fine of the fifth category. 
Section 322a 
If any of the offences defined in sections 321 and 322 are committed with the intention of preparing or 
facilitating a terrorist offence, the term of imprisonment prescribed for the offence shall be increased by 
one third. 
Section 323 
Embezzlement committed either by a person who, out of necessity, is entrusted with the property, or 
by guardians, trustees/receivers, official administrators, executors of an estate, liquidators of an estate 
or community property appointed by the court or administrators of charitable institutions or of 
foundations in relation to any property in their possession in such capacity, shall be liable to a term of 

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imprisonment not exceeding five years or a fine of the fifth category. 
Section 323a 
Any person who intentionally and unlawfully uses funds that have been provided for a specific purpose 
by or on behalf of the European Communities for purposes other than the ones for which these funds 
were provided, shall be liable to a term of imprisonment not exceeding three years or a fine of the fifth 
category.