Fraud, breach of trust and embezzlement in Qatar: what is the difference, and what if you are accused?

What is the difference between fraud, breach of trust and embezzlement?

The difference lies in how the money reached the accused: through deception (fraud), under a contract and then misappropriated (breach of trust), or through a public job (embezzlement).

• Fraud, often called «النصب» (nasb): obtaining movable property or a debt document by fraudulent means, a false name or a false capacity that could deceive the victim (Article 354).
• Breach of trust: misappropriating, using or squandering money or other movable property received under a deposit, lease, loan for use, pledge or agency, to the owner's harm (Article 362).
• Embezzlement: a public employee misappropriating money or other items held because of the job (Article 148).

Fraud committed online may also fall under the Cybercrime Prevention Law (Article 11); see our cybercrime guide.

What penalties does the Penal Code set?

Qatar's Penal Code punishes fraud and breach of trust with up to three years' imprisonment, and embezzlement by a public employee with five to ten years, or seven to fifteen in aggravated cases.

Fraud and breach of trust are misdemeanours (Article 23); embezzlement is a felony (Article 22). In public funds cases the court also orders dismissal, restitution and a fine equal to the money involved (Article 158).

Knowingly moving, hiding or using the proceeds can also be charged as money laundering, even against the original offender, with up to ten years (Anti-Money Laundering Law No. 20 of 2019, Articles 2 and 78).

When is the charge heavier for an employee, partner or manager?

The charge is heavier when the accused counts as a public employee, because the embezzlement offences then apply, with far heavier penalties than breach of trust.

• Board members, managers and staff of companies, associations and foundations in which a ministry, government body or public institution holds a share count as public employees, even after leaving, for acts done in post (Article 3). Their funds are public funds (Article 4).
• Custodians of deposits, cashiers and collectors of fines, fees or taxes face 7 to 15 years for money received in that capacity (Article 148).
• Misappropriating money received as someone's agent falls within breach of trust, since agency is one of the five listed contracts (Article 362).
• An employee who steals from the employer faces up to seven years, against two for ordinary theft (Articles 341 and 344).

Which text applies depends on how the money reached the accused and in what capacity; the prosecution and the court decide. For the civil side of disputes between partners, see our partner dispute guide.

Does repaying the money or the victim's waiver end the case?

Not as a general rule. These offences do not need the victim's complaint (Criminal Procedure Code, Article 3), the Public Prosecution alone brings the case (Article 1), and withdrawing a complaint ends only cases that need one (Article 10). The exceptions are narrow:

• Family: theft, fraud or breach of trust against a spouse, an ascendant or a descendant needs the victim's complaint, which can be withdrawn at any stage. The victim can also stop execution of a final judgment (Penal Code, Article 369).
• Reconciliation ends a misdemeanour case only where a law allows it (Article 18). The Penal Code's fraud and breach of trust chapters allow it only for bounced cheques (Article 359); see our bounced cheque guide.
• For offences harming the national economy, the Attorney General may accept a settlement after the investigation and before referral: the accused returns the funds, gains and any compensation, and the case closes with a no-grounds order (Article 18).

Otherwise the texts do not make repayment a ground for ending the case, but the court may reduce the sentence where the circumstances call for leniency (Penal Code, Articles 92 and 93).

Can the victim recover the money?

A person directly harmed can claim civil rights against the accused during the investigation or before the criminal court until pleadings close, but not before the Court of Appeal (Article 19).

• The claimant may instead go to the civil court (Article 24), which waits for a final criminal judgment (Article 25).
• In bribery, embezzlement and public funds cases, the Attorney General may bar the accused from disposing of or managing their assets, including assets that passed from them to a spouse or minor children, to secure any fine, restitution or compensation (Article 126). The order can be challenged before the Criminal Court within six months (Article 127).
• Restitution can still be ordered after the accused's death, against heirs and others who benefited (Article 132).

How does a case start, and what are the accused's rights?

A case starts with a report to the police or the Public Prosecution. The police must send reports at once to the Public Prosecution (Article 31), which alone brings the case (Article 1). The Ministry of Interior also takes economic reports through the Metrash app. According to its website, the Public Prosecution's Economic Crimes and Money Laundering Prosecution handles bribery, embezzlement, public funds and money laundering cases.

Your rights before the police and the prosecution, such as silence and a lawyer (Articles 40 and 65), are in our police summons guide. In felonies such as embezzlement, outside cases caught in the act or urgent cases, you cannot be questioned until your named lawyer is invited (Article 101). A travel ban is possible (Article 133; see our travel ban guide), and later stages are in our criminal case stages guide. If you are accused:

1. 1

   Keep all records and messages unchanged, with copies for your lawyer.

2. 2

   Gather what shows how the money reached you and in what capacity: contracts, authorisations, receipts.

3. 3

   Don't contact the complainant about the case, directly or through others.

4. 4

   Speak to a lawyer before you give a statement or sign anything.

When should you speak to a lawyer?

Speak to a lawyer if you are summoned over money you handled at work or in a partnership. Other signs:

• You don't know whether the facts amount to fraud, breach of trust, theft or embezzlement.
• Your employer has a government shareholder, so you may count as a public employee.
• A travel ban or an order over your assets has been made.
• You are offered a settlement or asked to sign an acknowledgment of debt.
• You are a resident worried about your residency or job.

Questions people ask