Welcome to schröder | racky law firm, your legal partner for competent criminal defense in the heart of Frankfurt am Main. We are specialized in the area of commercial and tax criminal law and advise, represent and defend commercial companies as well as private individuals throughout the whole of Germany.
The commercial criminal law firm partnership schröder | racky law firm, based in Frankfurt am Main, is specialized in criminal law, in particular commercial and tax criminal law. We advise, represent and defend companies and individuals through the stage of prior consultation, as well as in the development and optimization of compliance structures, and also during the course of all phases of criminal proceedings. Our law firm provides a high quality, comprehensive and individually tailored service for its customers, with an interdisciplinary approach for consultation and defense.
Both attorneys have been working for renowned law firms specializing in commercial criminal law since they started their legal practice. Therefore both have gained many years of experience as specialist lawyers in all areas of commercial and tax criminal law. Furthermore, schröder | racky law firm is part of, and has access to, a national and international network of lawyers, accountants, tax accountants, as well as other specialists from other fields of law.
Kathie Schröder studied law at the Justus Liebig University at Gießen and took her first state examination in law in 2000. During her legal traineeship at the Higher Regional Court District Frankfurt am Main she at the same time worked for a law firm specializing in commercial law that operated nationally.
Kathie Schröder started her legal practice in the year 2002 with the commercial criminal law firm Dr. Günter Dörr & Partner (GbR) in Frankfurt am Main. At the end of the year 2007, she changed to the law firm Knierim & Partner in Mainz, which also specialized in commercial criminal law. She became a partner there in 2009.
In January 2013 she started her own practice based in Frankfurt am Main which was the precursor to the present partnership.
Attorney Schröder is a specialist lawyer for criminal law.
Kathie Schröder is a member of the Frankfurt Lawyer and Notary Association and is a member of the Executive Board of the German Association for Commercial Criminal Law.
Kathie Schröder was from 2008 until 2012 a permanent author of the C.H. Beck specialist service.
SCHRÖDER, “Tacit acceptance of a financial loss through the taking of risks in regard to the financial assets of third parties contrary to the duty of care – Distinguishing from the findings in <Kanther/ Wyrauch Judgement>”, Annotation to BGH, Ruling of 20.03.2008 – 1 StR 488/07, FD-StrafR 2008, 259986.
SCHRÖDER, “The concept of specific asset risk inadequately describes the criteria for financial loss only and is thereby superfluous”, Annotation to BGH, Ruling of 18.02.2009 – 1 StR 731/08, FDStrafR 2009, 278858.
SCHRÖDER, “The assumption of an equal damage asset risk as a disadvantage in the manner within the meaning of a breach of trust does not contravene the constitutional requirement of certainty”, Annotation to BVerfG, Ruling of 10.03.2009 – 2 BvR 1980/07, FD-StrafR 2009, 281503.
SCHRÖDER, „Medical legal obligation to inform the patient encompasses in particular treatment methods that are scientifically not yet proven“
(“Lemon juice case”), Annotation to BGH, Ruling of 22.12.2010 – 3 StR 239/10, FD-StrafR 2011, 315370.
- SCHRÖDER/ LILIE, “A general physician is neither a public official nor a representative”, specialist paper published in: Beck FD-StrafR 2012, 333999.
ZIMMERMANN/ SCHRÖDER, in: Flore/ Tsambikakis (Hrsg.) – Tax Criminal Law-Commentary, Cologne 2012 – “Request for legal assistance in Tax Criminal Assistance Issues”.
SCHRÖDER, in: Hohnel (Hrsg.), Capital Market Criminal Law–Commentary, Munich 2013, Commentary on § 261 StGB.
SCHRÖDER, in: Knierim/ Rübenstahl/ Tsambikakis (Hrsg.) – Internal Investigations – Inquiries in Companies, Heidelberg 2013, “Results of internal investigation as a basis for the proceedings against the company and its respective company boards”.
Attorney Eva Racky studied law at the Johannes Gutenberg University in Mainz from 1997 to 2002 and completed her legal clerkship in the District Court of Mainz until 2004. At the end of 2004 she began her professional career in the law firm Dierlamm Rechtsanwälte in Wiesbaden, which specialises in white-collar crime and operates nationwide. There she worked as a lawyer for 14 years, about 10 of them as a partner.
On 01.01.2019 she joined together with Attorney Kathie Schröder to establish the law firm schröder | racky, law firm specialising in commercial criminal law.
Eva Racky is a specialist in criminal law. She is a member of the board of the Frankfurt Bar Association.
Eva Racky is a member of the Criminal Law Working Group of the German Bar Association, the Association of Hessian Criminal Defenders and the Business Criminal Law Association.
WPO: New procedural rules on professional supervision for auditors, WPG 2016, 1003 (Racky)
Chapter 7 Part B: Criminality of directors, compliance officers and employees; Part C: Sanctions: Fines, confiscation, forfeiture in: Görling/Inderst/Bannenberg, Compliance, 3rd edition 2017, p. 484 (Racky)
schröder|racky law firm for commercial criminal law has many years of experience in consultation, representation and defense in all aspects of the commercial and tax criminal law matters and are therefore able to offer a wide spectrum of competencies.
A criminal charge always involves the responsibility of a single individual, and these individuals, therefore, are always principally placed in the center of the investigation respectively of the criminal proceedings. The investigative authorities have at their disposal amongst other things search warrants, seizure, identification procedures, remand in custody, confiscation of assets covering a wide range of judicial coercive measures, which may significantly infringe on the personal freedom and private lifestyle of the accused. The inherent pressure of the criminal prosecution has an effect in all areas of life and are for the person affected and their family often enormous.
schröder|racky law firm for commercial criminal law will work to ensure that in the individual defense process, that all rights of the client in the criminal proceedings are complied with and that the investigation will be concluded quickly and pragmatically. Kathie Schröder and Eva Racky have comprehensive forensic experience and therefore take on also the individual defense in the main court hearing as well as any applicable appeal proceedings.
Over and above this the clients receive competent support in finding solutions – arising from the court procedures – problems relating to tax law, occupational law, employment law, public service law or civil law.
Although a criminal accusation is basically set against an individual person, investigations may however, when directed against company managers or employees, who have direct or indirect substantial adverse effects on the day to day running of the business; take for example, cases of search procedures of the company premises, questioning of the staff as witnesses, seizing and confiscation of documents, electronic data and IT Systems. This regularly impacts confidential business operations and trade secrets.
A company can ultimately also become affected through an investigation procedure, in as much (as a consequence of criminally relevant actions of company managers or employees) the particular reliability can be called into question by the regulatory authority or threatened with a damaging entry in the trade register, especially entry in the corruption register, and additionally the imposition of fines, as well as the deduction of unlawfully received advantages.
Integral to a complete competent company defense schröder | racky kanzlei für wirtschaftsstrafrecht views not only the safeguarding of the interests of the company and their managers and employees in the investigative proceedings, but also support during the searches and investigation interviews. Furthermore, comprehensive consultation with the company about possible far reaching consequences and to develop individual practicable solutions is part and parcel of the overall defense strategy.
The so called “Criminal Compliance” becomes more and more important in the day to day running of the company. This term describes succinctly the legal obligation of the management board of the company have to conduct themselves in conformity to the law, to establish a company structure that prevents and makes it difficult to behave illegally and to establish control mechanisms accordingly. The company managers meet this obligation by setting comprehensive procedures in accordance with their supervisory obligation which, if breached, can be sanctioned as a criminal offence or a misdemeanor.
Kathie Schröder and Eva Racky have extensive experience regarding preventative consultation for small, medium sized and large, international operating companies and therefore competently support companies to identify risks, implement internal investigations, as well as provide assistance with the development and fine tuning of a compliance structure.
schröder|racky law firm for commercial criminal law ensures a comprehensive consultation, representation and defense in all areas of the commercial and tax criminal law.
Labor criminal law is an area that belongs to commercial criminal law and describes the whole of the criminal and penalties applied to persons in their positions as employer and employees. One of the main emphasis in the criminal prosecution lies in the charge of misappropriation and embezzlement of company funds. Then again infringements of statutory working time regulations, regulations concerning the posting of employees abroad, as well as illegal work are often again subject of investigation by prosecutors, customs and surveillance authorities. There are many interfaces from the bodies of rules and regulations outside the criminal law that regulate working life, amongst others occupational safety regulations, the works council constitution law, the social security law, and industrial law.
Attention has to be paid not only to the consequences of the legal effects of criminal penalties and administrative fines, but also a detrimental entry into the commercial central register or the exclusion from public procurement procedures.
Foreign trade law consists of laws and regulations that regulate economic trade with foreign countries and thereby take into consideration economic, foreign policy and national security aspects. The legal basis is to be found on an international level (in the law of the European Communities and the European Union) but can also be found on an international level, as for example in foreign trade law, foreign trade regulation, the common market organizations implementation act, military weapons control law. Any breach of these strictly applied standards often lead to criminal investigation.
Prosecutions for breaches of the securities trading act, the stock exchange act, banking act, the stock corporation act or due to alleged fraud, investment fraud or the allegation of breach of trust through dealing with non-transparent financial instruments, have been in recent years in the focus of the investigation authorities and have moved into the public eye. These have been brought together under the provisions of banking and capital market criminal law. The noticeable trend here is that the criminal proceedings are carried out through a close cooperation of the criminal prosecution authority and the federal financial supervisory authority.
Therefore in addition to the criminal investigation authority there is the corollary involvement of the federal financial supervisory authority.
Professional conduct proceedings often run parallel to, or, as a follow up to a criminal investigation process. These are carried out by the respective professional chamber and there is a considerable inherent risk for the involved professional, including disbarment from their profession.
Our law firm defends medical practitioners, accountants, tax advisers and lawyers also in such professional conduct proceedings.
Under the remit of balance sheet criminal law are included all cases when there is a breach of the legal requirement during the preparation and content of a company’s annual accounts. The requirement of the reporting obligation of national and international operating companies become more and more demanding. On the one hand the requirements of the underlying information and accounting obligations have to be met taking into account the interests of the capital investors, whilst on the other hand the confidentiality of data also has to be preserved. Criminal and administrative offences are found in the criminal code of law, commercial code of law, stock corporation act as well as other ancillary laws. Furthermore, there are business principles statements and the announcements of the German accounting standards (DRSC) and the IAS/ IFRS to be taken into consideration. That means defending a balance sheet criminal law procedure is a complex business.
After each case of an insolvency there will be an investigation carried out by the public prosecutor’s office to determine possible insolvency offences. A number of investigative processes in the area of the so called insolvency criminal law will be undertaken. In addition to any charge concerning delay in filing for insolvency, this investigation will also include non-payment of the employees social insurance, inadequate bookkeeping and accounts keeping, tax offences, fraud or breach of trust.
Medical malpractice encompasses the typical risks concerning professionals working in the health care field, including medical practitioners, nurses, clinic operators, pharmacists, pharmaceutical companies, health care and long-term care insurers. Investigative procedures due to death through negligence or injury due to mistakes in the treatment are included under this aspect of the law. Procedures concerning disclosure of information and adequate consultation are often instigated; as too allegations of fraudulent billing, breach of trust, corruption and the unlawful acquisition of third party funds. In addition to these established areas of malpractice there has been a swathe of secondary legislation (such as the Medicines Act, Act on Advertising of Medical Products, Food Labelling Act, Medical Devices Act, etc.) which contain criminal sanctions and offenses that are the subject of official investigations.
Kathie Schroeder has extensive knowledge in the whole field of medical malpractice having been involved in a number of criminal and professional conduct malpractice cases and have a sound understanding of the specific issues in this area.
Corruption constitutes one of the oldest forms of commercial crimes, be it in the shape of bribery of public officials or in economic commerce domestically and internationally. It is a diverse area but usually involving numerous investigation proceedings by (specialist) prosecution offices that are not limited to state borders, but extend beyond these with the help of administrative and mutual assistance requests. Due to the larger preliminary proceedings of the last years and the extensive press coverage of these, corruption offences moved closer to the focus of the wider public and a societal rethinking took place. Corruption is not considered as a petty offence (any more), which is also reflected in more severe sanctions on those charged as well as the involved companies, whilst the latter had not previously had to struggle as they do now with considerable damage to reputation through public and prejudicial reporting.
Kathie Schröder and Eva Racky have many years‘ experience in extensive consultation with and defense of individuals concerned and commercial undertakings in corruption issues, which cover the different implications of these cases and have furthermore carried out internal investigations on the in-house review of such cases.
The defense of clients does not end after a first instance verdict or a regulatory action. Even (further) legal remedies such as appeals and constitutional complaints are available to the parties concerned.
schröder | racky offers competent consultation on the prospects of success of each respective legal remedy and assumes – also in collaboration with first instance defense lawyers and consultants – the filing of objection and reasoning for appeals and constitutional complaints.
A number of criminal penalties for the protection of bodies of water, ground and air, as well as criminal laws on the illegal handling of dangerous waste and illegal operation of facilities, fall under the ambit of environmental criminal law. Moreover, numerous penal provisions and provisions concerning fines governed by special laws falling under federal and state law exist, as for example the water resources law, recycling management and waste law, atomic energy law and federal law on nature protection.
Along with the accused in an environmental law criminal case, the concerned commercial undertaking especially requires a competent lawyer, who coordinates the defense and represents the company’s interests in dealing with investigating and regulatory authorities. Especially in the area of environmental law, great significance is to be attributed to the preventive advisory consultation with companies in order to identify criminal and regulatory offence risks as soon as possible and to minimize these.
Criminal law pertaining to tax is also one of the classic areas of commercial criminal law. All criminal provisions are summarized hereunder that concern breaches against tax legislation. Thereby the focus is placed on the criminal offence of tax evasion according to § 370 of the Tax Code due to incorrect specifications or concealment of tax relevant facts in the declarations towards the fiscal authorities.
Since the purchase of the first “tax CD“, a wave of voluntary disclosures has swept over Germany and sentiment against such infractions has further strengthened through the publicized factual findings against prominent citizens. Furthermore, ever since the intensified jurisdiction of the first criminal division of the Federal High Court of Justice on the sanctions against tax offences, the public has become aware that tax evasion does not present a trivial offence and that prison sentences without suspended sentences can be handed out.
The requirements for an effective voluntary disclosure have been made more stringent which make substantiated prior consultation indispensable. Even after initiation of tax criminal cases, a competent defense against fines and criminal prosecution of the fiscal authorities will be necessary.
Under the broad aegis of commercial criminal law, often collectively known as White Collar Crime”, all regulatory offences and criminal provisions are summarized, which present an immediate reference to commercial life. This especially comprises typical offences against property such as fraud, embezzlement, corruption, but also the regulations of the capital market.