Embezzlement offenses under the scope of Banking Law No. 5411

The offense of banking embezzlement occurs when bank employees misuse the powers granted to them by their duties to misappropriate funds or assets belonging to the bank for personal gain. In legal doctrine and judicial decisions, embezzlement is defined as the act of dealing with or acquiring property as if one were its rightful owner. According to Article 5411 of the Banking Law, bank personnel who unlawfully acquire assets owned by the bank or held within the bank are subject to punishment under the offense of banking embezzlement. With the growing role of the banking sector in the economic system, regulations regarding this crime have evolved over time. Initially, under Law No. 4389, it became possible to hold bank employees, who do not hold public office status, accountable for embezzlement; this approach was continued and expanded with more comprehensive regulations under the Banking Law No. 5411. In Turkey, banking embezzlement constitutes a significant portion of corruption within the banking system, leading not only to financial losses but also posing a serious threat to financial stability and public trust. This study aims to address the offense of banking embezzlement within the context of criminal law, focusing on both normative and practical aspects. The first section examines the concepts of embezzlement and banking embezzlement from a theoretical perspective, while exploring the historical development of the crime and evaluating related regulations in different countries from a comparative legal standpoint. The second section delves into the legal nature, structural elements, methods of commission, and special provisions introduced by Law No. 5411, with a discussion on its application in practice through case law from the Court of Cassation. In the third section, the procedural stages of investigation and prosecution, together with the legal sanctions specific to the offence, are examined, followed by a comparative assessment of analogous categories of criminal conduct. The conclusion identifies the key issues encountered in practice and proposes solutions, aiming to contribute to the academic literature in this field. Keywords: Banking Embezzlement, Effective Remorse, Bank Person, Banking Law No. 5411, Bank.