Filing a complaint for breach of trust in France

Updated March 2026 - When a business owner suspects a breach of trust, the priority should be to secure the evidence, qualify the facts properly and organise the response. Acting too fast without documentation can weaken the case. Acting too late can make crucial proof disappear.

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Article 314-1 of the French Penal Code covers the diversion, to another person's detriment, of funds, valuables or property that had been handed over on the basis that they would be returned, represented or used for a defined purpose.

In practice, the case usually has to establish:

• ▸a prior voluntary handover;
• ▸a defined mission or agreed use;
• ▸fraudulent misuse or diversion;
• ▸resulting damage.

1. Freeze the evidence

Gather and preserve bank statements, invoices, emails, contracts, accounting journals, screenshots and access logs.

2. Rebuild the timeline

Record the key dates: handover of the funds or asset, intended use, first sign of abnormality, reminders and identification of the loss.

3. Measure the damage

Even provisionally, it helps to quantify:

• ▸the amount diverted;
• ▸suspicious flows;
• ▸induced costs;
• ▸cash-flow consequences.

Hayot Expertise insight: where the suspicion is serious, one of the best first steps is to extract a clean accounting and banking trail as quickly as possible.

French public guidance highlights several practical routes:

• ▸filing with the police or gendarmerie;
• ▸sending a letter to the public prosecutor;
• ▸preparing documentary evidence for later action with legal counsel.

The file should usually include your identity, a detailed narrative of the facts, the suspected perpetrator if known, the estimated damage and the supporting documents.

An accountant can usefully help to:

• ▸identify abnormal entries;
• ▸reconcile the flows;
• ▸measure the impact on the accounts;
• ▸prepare a readable financial file for legal counsel.

We can help document the flows, rebuild the chronology and objectify the loss before you brief counsel.

Strengthen your financial and documentary file before action

Filing a complaint for breach of trust requires rigour. The strongest files are those that combine legal qualification, chronology, supporting evidence and a quantified assessment of the loss.

Need help objectifying suspicious flows or preparing a financial file before involving counsel? We can help reconstruct the movements and document the damage. Book an appointment with an expert