Definition
Illegal Gratuities refer to the provision or acceptance of benefits without a direct exchange, which may influence decisions retrospectively or create dependencies.
Context
Illegal gratuities are closely related to corruption, often acting as a precursor or complementary practice to bribery. They typically arise in procurement, contracting, or approval processes and are linked to conflicts of interest and weak internal controls.
Meaning
They undermine the integrity of decision-making, create dependencies, and increase the risk of subsequent corrupt behavior.
Example
A gift provided to an employee after a contract has been awarded.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Illegal Gratuities", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/illegal-gratuities/, accessed April 18, 2026.