Section 21 – Limitation on prosecution
(1) The imposition of corporate sanctions is excluded if the limitation period has expired. The limitation period for the prosecution of the corporation corresponds to the limitation period for the corporate crime. The limitation period begins to run with the beginning of the limitation period of the corporate crime.
(2) The limitation period shall be suspended,
1. as long as the limitation period of the corporate crime is suspended,
2. for as long as, on the basis of a law, the prosecution against the corporation cannot be commenced or continued, unless the corporation cannot be prosecuted solely because no application, authorization or request for prosecution has been made,
3. as long as the prosecuting authority refrains from prosecution according to Section 41.
(3) Section 78b (3) of the Criminal Code shall apply mutatis mutandis to judgments at first instance against the corporation.
(4) The limitation period is interrupted by one of the actions against the corporation listed in Section 78c (1) of the Criminal Code. Section 78c (2) to (5) of the Criminal Code shall apply accordingly.