Deceiving individuals, companies, or the state for unlawful benefit, often through falsified contracts, inflated invoices, or fictitious transactions.

The unauthorized use or theft of funds or assets entrusted to an employee or official, often disguised as legitimate expenditures.

Taking advantage of one’s official position to secure benefits for oneself or others, often causing harm to state or corporate interests.

Offering or accepting unlawful rewards in exchange for favorable decisions or ignoring violations. This remains one of the most prosecuted white-collar crimes in Belarus.

Deliberately concealing income, underreporting revenue, or using illegal schemes to reduce tax liabilities, particularly through off-the-books cash transactions or shell companies.

Legalizing proceeds of illegal activity through business structures, property deals, or cross-border transfers.

Falsification of financial, legal, or identification documents used to mislead banks, investors, regulators, or courts.

Concealing financial risks, losses, or liabilities by distorting financial statements, particularly in state-controlled or large private enterprises.

Bid rigging, collusion between contractors, and misuse of budget funds during state or corporate tenders.

Use of forged shareholder decisions, manipulation of registries, or illegal changes to corporate governance in disputes over business control.

Law enforcement (e.g., DFR, Investigative Committee) conducts a preliminary check based on audit results, employer reports, or tax inspections to assess whether there’s reason to initiate a criminal case.

If grounds exist, a formal criminal case is opened under the Criminal Procedure Code. A resolution is issued, identifying the suspected crime and starting full-scale investigation procedures.

Investigators collect documents, request financial and banking data, interview witnesses, and conduct searches or seizures. Financial and accounting experts are often involved to confirm damage or illegal gain.

The suspect is summoned or detained, formally charged, and questioned. They are informed of their rights and may be subjected to pre-trial restrictions like bail, house arrest, or detention.

Independent forensic examinations (e.g., accounting, document analysis) are conducted to establish the facts. Their results often play a key role in proving guilt or the size of the damage.

Once evidence is gathered, the investigator informs the accused and defense, gives access to case materials, and prepares the case for transfer to the prosecutor for indictment approval.

The prosecutor reviews the legality and sufficiency of the investigation. If satisfied, the indictment is confirmed and the case is forwarded to the court. Otherwise, it is returned for corrections.

A judge hears the case in open or closed sessions. There are no juries. Both sides present evidence, and the court determines guilt and assigns punishment based on the Criminal Code.

If convicted, the defendant receives a sentence (e.g., fine, restriction, prison). They have the right to appeal within statutory deadlines to a higher court for review.