Abstract

This paper presents a comparative study on Chilean insolvency offenses in light of criminal insolvency legislation in the US, Germany, and Spain. The objective of this article is to determine the Chilean criminal policy behind the reform of the crimes defined between articles 463 and 466 of the Chilean penal code and to analyze some of the main changes in the matter and the repercussions that they will have in terms of criminal prosecution. For this, a qualitative and quantitative analysis is used using a dogmatic methodology together with a set of graphic background in order to have a vision of the numerical reality of bankruptcies of individuals and companies in the indicated countries. This information will allow us to have elements to assess in order to analyze the regulation and the criminal response of the legislator with special emphasis on the new Chilean legal-criminal regulation regarding the 2014 reforms and regarding the 2023 economic crime bill.