《刑法典》涵盖公职人员贪污、挪用或以其他方式转移财产的行为。第 376 条在这方面对第 375 条加以补充，因为后者未对公职人员侵吞利益的行为作出规定。然而，这种罪行仅延及动产价值。《刑法典》第 382 条将滥用职权或职务的行为定为刑事犯罪。葡萄牙刑事立法中对私营部门的贪污罪未作出规定，不过，《刑法典》第 205 条考虑了对于动产的滥用信任问题。
Embezzlement, misappropriation or other diversion of property by a public official was covered by the Criminal Code. Article 376 complemented in this regards Article 375 in the absence of appropriation of the benefits by the public official. Yet,
the offence only extends to movable values. The criminalization of the abuse of function or position is foreseen in Article 382 of the Criminal Code. The offence of embezzlement in the private sector is not foreseen in the Portuguese criminal legislation, yet Article 205 of the Criminal Code contemplates the abuse of trust with regards to movable property.