荷兰《 刑法典》 载有针对所有人实施的贪污、盗窃和欺诈的一般性条款(第 310条、第 321 条和第 326 条),以及针对公务员执行公务时实施的相关犯罪的条款(第 359 条、第 361 条、第 365 条及间接相关的第 227b 条)。
The Dutch PC contains general provisions on embezzlement, theft and fraud, which may be committed by all persons (articles 310, 321, 326), as well as provisions on offences committed by a civil servant while in office (articles 359, 361, 365 and, indirectly, 227b).