Abstract: The earliest provisions of bankruptcy offence originated in Germany in the 16th Century. In the 17th and 18th century the differences between the fraudulent bankruptcy and simple bankruptcy in case were confirmed in the Prussian General Land law in 1794. The bankruptcy offenses were first provided in the Prussian Penal Code in 1851 which occupied an important position in Germany history. The bankruptcy crime in the Imperial Penal Code of 1871 was receipted completely by The Imperial Bankruptcy Act of 1877. By the First law to combat economic crime in 1976, the bankruptcy crimes were reintegrated into the Criminal Code and bankruptcy crimes have been specified always in the Criminal Code. Bankruptcy crimes were modified by the Implementation of bankruptcy Act in 1999 which was the foundation of the existing bankruptcy crimes