University of Guilan (with the participation of the Iranian Association of Penal Law) Criminal Law Research 2322-2328 10 1 2019 06 01 Criminal Liability of Legal Persons in Iran and Germany Criminal Liability of Legal Persons in Iran and Germany 57 80 3488 10.22124/jol.2019.8254.1373 FA Mansour Rahmdel Assistant Professor, Islamic Azad University, Central Tehran Branch. Journal Article 1970 01 01 The debate of committing a crime by legal entities as a credit institution has long been a controversial issue in criminal law. Iranian lawmakers, until 2014, had not criminalized acts committed by legal entities, but, the penal code ratified in 2014 in its article 143 recognized criminal liability of legal persons. In Germany, officials have almost some authority to enforce legal safeguards, although there is no explicit law on the criminal liability of legal entities. To overcome this problem, in 2013, a draft law on criminal liability of legal entities has been drafted, but has not yet ratified as a law. To better explain the issue, we study the two criminal systems comparatively, in order to clarify why, despite the greater involvement of legal entities in the lives of individuals, the German legislator has not foreseen criminal liability for legal entities like Iran. The research methodology will be analytical. The debate of committing a crime by legal entities as a credit institution has long been a controversial issue in criminal law. Iranian lawmakers, until 2014, had not criminalized acts committed by legal entities, but, the penal code ratified in 2014 in its article 143 recognized criminal liability of legal persons. In Germany, officials have almost some authority to enforce legal safeguards, although there is no explicit law on the criminal liability of legal entities. To overcome this problem, in 2013, a draft law on criminal liability of legal entities has been drafted, but has not yet ratified as a law. To better explain the issue, we study the two criminal systems comparatively, in order to clarify why, despite the greater involvement of legal entities in the lives of individuals, the German legislator has not foreseen criminal liability for legal entities like Iran. The research methodology will be analytical. https://jol.guilan.ac.ir/article_3488_378519d80f95d0929d100696ccd98362.pdf