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Kanzlei Dr. Schmitz lawyers advise and represent both SMEs and large corporations in relation to all corporate compliance issues.

Irregularities or criminal charges call for a review of a company’s internal compliance system. Is the compliance system sufficient or is it not equal to the task of preventing crime or administrative offences from occurring in the company? Processes are audited and new rules designed.

Compliance systems can also be established in small and medium-sized enterprises. This is advisable given that corporate criminal liability is very likely to be recognised in Germany in the future and the effective implementation of a functioning internal compliance system may avert prosecution or reduce the penalties imposed. Under a decree issued by the German Federal Ministry of Finance (BMF) on 23 May 2016 on section 153 of the Fiscal Code (AO), for example, the existence of a functioning tax compliance system can support a plea against an accusation of wilful intent or recklessness.

Our expertise is also available in response to questions from compliance staff who are often not certain whether particular conduct might be criminal in nature or whether compliance rules apply. A catalogue of actions or cases can be drawn up with the company.

Dr. Schmitz’s legal expertise has also been recommended by Deutsche Bahn AG for its employees since 2015 and she has also held the position of public advocate with Wolff und Müller GmbH & Co KG since 2011.

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