The applicable insolvency criminal law faces particular challenges in the context of corporations, which have become the most significant form of entrepreneurial activity in modern economic life. This book examines, using the example of the offense of debtor favoritism under § 283d of the German Criminal Code, the consequences of a corporation acting as the insolvency debtor for the functional applicability of the provision and its criminal law protection. To this end, all currently available forms of corporations under German law are considered, taking into account their individual characteristics. Due to the normative orientation of the offense towards natural persons as the subjects of regulation, significant structural deficits become apparent.