Abstract: The article considers the situation of crimes involving covert embezzlement of property. The research subject is the key elements of such crime situations. The author gives special attention to studying the current forensic approaches to interpreting this notion, detecting its fundamental elements and their interrelations which have some impact on the formation of investigation technique for such crimes. The research methodology includes the complex study of the situation of crimes involving covert embezzlement of property which is based on the analysis of theoretical information and statistical data. The author detects the key elements of the situation of crimes involving covert embezzlement of property, which give some significant information about the offence and can be used for the formation of investigation techniques and particular forensic recommendations of the crimes of this category.