Main areas of activity

CONSULTATION & DEFENCE

ZIMMERMANN | SMOK is a law firm specialised in commercial criminal law, criminal tax law and criminal compliance based in Wiesbaden. Since 2014 ZIMMERMANN | SMOK is listed in various records of recommended law firms in the category "Commercial Criminal Law".

The lawyers Gernot Zimmermann and Dr. Robin Smok advise and defend individual persons and companies nationwide in all criminal matters.

  • General Criminal Law
  • Employment Criminal Law
  • Criminal Law Representation for Doctors
  • Foreign Trade Criminal Law
  • Accounting Criminal Law
  • Insolvency Criminal Law
  • Capital Market Criminal Law
  • Corruption Criminal Law
  • Medical Criminal Law
  • Regulatory Offence Law
  • Corporate Liability
  • Tax Criminal Law
  • Environmental Criminal Law
  • Commercial Criminal Law

Furthermore, we represent freelance professionals in professional cases:

  • Tax Advisors
  • Auditors
  • Medical Doctors
  • Lawyers
Motiv

The Firm

Individual support

Lawyers Gernot Zimmermann and Dr. Robin Smok founded the law firm at the beginning of 2013 after having already worked together in a law firm also specialising in commercial criminal law. Since the beginning of their occupation as lawyers, Zimmermann and Dr. Smok have been active in various fields of commercial criminal law and have many years of experience in the advisory and defence of individual persons and companies.

Furthermore, the firm works with domestic and international experts from other legal fields as well as with tax advisors and auditors in order to guarantee extensive, interdisciplinary and high quality counsel to its clients.
Through a streamlined specialised approach in a close unit, ZIMMERMANN | SMOK offer short channels and a personal and tailored assistance to its clients.

Zimmermann | Smok – WE ARE THERE FOR YOU

The lawyers

National & International active

Since their accreditation in the area of commercial criminal law, the Lawyers Gernot Zimmermann and Dr. Robin Smok have been active domestically as well as internationally.

In addition to the defence of individuals and companies, criminal preventive counsel belongs to their area of expertise.

Moreover, they engage in continued education through professional publications and university teaching.

In order to ensure extensive client coverage, they form part of a long standing network of legal counsel colleagues, as well as professionals from the area of tax advisory and auditing.

Lawyer

Gernot Zimmermann

Gernot Zimmermann, born in 1975, studied law at the Justus-Liebig-University in Gießen. Gernot Zimmermann is a certified lawyer for criminal law.

From 2004 until 2012, Gernot was part of a law firm specialising exclusively in criminal commercial and tax law, and from 2009 was a partner there. In 2013, Gernot founded the law firm ZIMMERMANN | SMOK, together with Dr. Robin Smok, in Wiesbaden.

Gernot acted as editor of the C. H. Beck – Journal Criminal Law and publishes regularly in the field of Criminal Law.

Since 2021, Gernot is board member of the Frankfurt Bar Association.

Gernot is listed in various records of recommended German "Top-Lawyers" in the category "Criminal Law", especially in the rankings of FOCUS, Handelsblatt, STERN, Wirtschaftswoche and JUVE.

  • Board Member of the Frankfurt Bar Association
  • Wirtschaftsstrafrechtliche Vereinigung (WisteV)
  • Deutscher Anwaltverein
  • Wiesbadener Anwaltverein

  • ZIMMERMANN, in: Flore/Tsambikakis - Steuerstrafrecht-Kommentar, Köln 2016, - „Ausgehende Rechtshilfeersuchen in Steuerstrafsachen“ zusammen mit Schröder
  • ZIMMERMANN / SMOK, „Strafrechtliche Risiken arbeitsvertraglicher Gestaltungen“, Arbeitsrecht Aktuell 2015, 394
  • ZIMMERMANN, „Strafrechtliche Risiken der Betriebsratstätigkeit, Arbeitsrecht Aktuell 2014, 278
  • ZIMMERMANN, „Garantenpflicht eines Betriebsvorgesetzten bei betriebsbezogenen Straftaten“, Anm. zu BGH, Urteil vom 20.10.2011 - 4 StR 71/11, BGHSt 57, 42, WisteV-Journal, WiJ 2013, 85.
  • ZIMMMERMANN, in: Hohnel (Hrsg.), Kapitalmarktstrafrecht–Kommentar, München 2013 – „Prozessuale Wechselwirkungen zwischen Strafrecht, Ordnungswidrigkeitenrecht und Zivilrecht“
  • ZIMMERMANN, „Beschlagnahmefreiheit von Interviewprotokollen aus «Internal Investigations»“, Anm. zu LG Mannheim, Beschluss v. 03.07.2012 - 24 Qs 1/12, FD-StrafR 2012, 335226
  • ZIMMERMANN, „Bestimmung der Wertgrenzen des «großen Ausmaßes» i.S.d. § 370 III 2 Nr. 1 AO bei Erstattung und Gefährdung des Steueranspruchs, Anm. zu BGH Beschluss v. 15.12.2011 - 1 StR 579/11, FD-StrafR 2012, 328878
  • ZIMMERMANN, „Strafrechtliche Risiken des «Whistleblowing»“, Arbeitsrecht Aktuell 2012, 58
  • ZIMMERMANN, „Die straf- und zivilrechtliche Verantwortlichkeit des Compliance Officers“, Betriebs-Berater 2011, 634 = Betriebs-Berater Compliance 2013, 39
  • ZIMMERMANN/SMOK, „Überblick zur Rechtsproblematik der Sicherungsverwahrung im Spiegel der Rechtsprechung des EGMR“, Fachbeitrag, erschienen in: Beck FD-StrafR 2011, 314190
  • ZIMMERMANN, „(Un-)Verwertbarkeit von Videoaufzeichnungen und Bildaufnahmen zur Feststellung von Verkehrsverstößen“, Fachbeitrag, erschienen in: Beck FD-StrafR 2010, 298046

Lawyer

Dr. Robin Smok

Dr. Robin Smok, born in 1977, studied law at the Ruprecht-Karls-University of Heidelberg, where he also received his PhD in the field of substantive and procedural criminal law.

From 2007 until 2012, Robin was part of law firms specialising exclusively in criminal commercial and tax law, from 2011 on as  partner. In 2013, Robin founded the law firm ZIMMERMANN | SMOK, together with Gernot Zimmermann, in Wiesbaden.

After working for several years as a permanent author of the C. H. Beck service for Criminal Law as well as a seven-year lectureship for Criminal Law and Criminal Procedure Law at the Ruprecht-Karls-University of Heidelberg, Robin has been working as co-author of the standard work on Insolvency Criminal Law published by C.F. Müller since 2017.

Robin is listed in various records of recommended German "Top-Lawyers" in the category "Criminal Law", especially in the rankings of FOCUS, Handelsblatt, STERN, Wirtschaftswoche and JUVE.

  • Wirtschaftsstrafrechtliche Vereinigung (WisteV)
  • Deutscher Anwaltverein
  • Wiesbadener Anwaltverein
  • Hessische Strafverteidiger

  • ZIMMERMANN / SMOK, „Änderung der BGH-Rechtsprechung zur Beendigung von Taten nach § 266a StGB, Arbeitsrecht Aktuell 2020, 616
  • SMOK, in: Dannecker/Knierim - Insolvenzstrafrecht, C.F. Müller, 3. neubearbeitete Auflage 2018, 2. Kapitel „Verteidigung in der Unternehmenskrise
  • ZIMMERMANN / SMOK, „Strafrechtliche Risiken arbeitsvertraglicher Gestaltungen“, Arbeitsrecht Aktuell 2015, 394
  • SMOK, „Kein untreuerelevanter Vermögensnachteil bei einer KG“, Anm. zu BGH, Beschluss v. 23.02.2012 - 1 StR 586/11, FD-StrafR 2012, 330146
  • SMOK, „Gesamtsaldierung zur Bestimmung des betrugsrelevanten Vermögensschadens“, Anm. zu BGH, Urteil v. 27.06.2012 - 2 StR 79/12, FD-StrafR 2012, 336315
  • SMOK, „Das Einverständnis der GmbH-Gesellschafter führt nicht zwingend zum Ausschluss der Tatbestandsmäßigkeit einer Untreue des Geschäftsführers“, Anm. zu BGH, Beschluss v. 30.08.2011 - 3 StR 228/11, FD-StrafR 2011, 323764
  • ZIMMERMANN/SMOK, „Überblick zur Rechtsproblematik der Sicherungsverwahrung im Spiegel der Rechtsprechung des EGMR“, Fachbeitrag, erschienen in: Beck FD-StrafR 2011, 314190
  • SMOK, „Untreuestrafbarkeit bei Umwandlung von Bar- in Sachvermögen“, Anm. zu BGH, Urteil vom 24.06.2010 - 3 StR 90/10, Beck FD-StrafR 2010, 306875
  • SMOK, „Aufklärungspflichten im Rahmen des Betrugs-Unterlassungstatbestands“, Anm. zu OLG Celle, Beschluss vom 09.02.2010 - 32 Ss 205/09, Beck FD-StrafR 2010, 300619
  • SMOK, „Anforderungen an die Bestimmung des objektiven sowie des subjektiven Untreuetatbestands, § 266 StGB“, Anm. zu OLG München, Beschluss vom 30.11.2009 - 5 St RR 357/09, Beck FD-StrafR 2009, 295102
  • Smok, „Kredituntreue - Minderwertiger Darlehensrückzahlungsanspruch als Vermögensnachteil im Sinne des § 266 StGB“, Anm. zu BGH, Urteil vom 13.08.2009 - 3 StR 576/08, Beck FD-StrafR 2009, 290495
  • SMOK, „Vorläufige Anordnungen über die Erziehung nach § 71 JGG“, Dissertation, 2008, erschienen in: Kriminalwissenschaftliche Schriften, Schöch/Dölling/Meier/Verrel (Hrsg.), LIT-Verlag, ISBN 978-3-8258-1846-3

Scope of Services

Individual, Corporate Defence, Criminal Compliance

ZIMMERMANN | SMOK will act for you concerning all issues of criminal commercial and tax law.

At the centre of any criminal accusation is always the individual responsibility of single persons. The individual burdens associated with a criminal investigation are far reaching for those concerned. Besides the immediate criminal procedural sanctions (e.g. searches, confiscation, custody) and the impending criminal consequences, investigation proceedings reflect indirectly, including towards the employment relationship.

ZIMMERMANN | SMOK actively support their clients against the investigation authorities always with the objective of achieving a swift conclusion of the proceedings. Moreover, should it come to a worst-case scenario, ZIMMERMANN | SMOK have extensive forensic experience and also defend their clients in the main trial in court.

In relation to criminal accusations against managing directors and employees, companies are also regularly affected by the repercussions of investigation proceedings. During the search of offices by prosecutors, police, tax investigators or chief customs office, business documents and electronic data or whole servers are regularly seized, which entails sensitive disturbances to the business process.

Even if German law technically speaking does not recognise a company criminal law, a company nonetheless faces risks of fines, levies against illegally gained advantages or through entries into professional or corruption registers during statutory violations.

ZIMMERMANN | SMOK commit themselves to the interests of the company and employees in criminal investigation proceedings, accompany them during the search process and hearings, support them with legal sensitivity towards prosecuting authorities and defend companies against the allegations.

According to the principle of mandatory prosecution of criminal offences in relation to company law, company management is obligated to conduct themselves in a law-abiding manner during the execution of their responsibilities. Thereby is to be ensured that the company also meets its legal obligations and that internal guidelines are adhered to. From this compliance principle results extensive duties of supervision and organisation for the management, as well as legal and compliance departments, whose breach can be treated as criminal and as a regulatory offence.
ZIMMERMANN | SMOK offer criminal preventive counsel in order to identify existing risks and to minimise these in the future. Furthermore, we have long standing experience in the support of internal company investigations.

Contact

We look forward to hearing from you!

ZIMMERMANN | SMOK
Law Firm

Kaiser-Friedrich-Ring 82
65185 Wiesbaden
Germany

To contact our law firm, please contact Ms Neumann-Bauer by telephone or e-mail.

Phone: +49 611 / 181 701 58
E-Mail: kanzlei@remove-this.wi-strafrecht.de

You are also welcome to use our contact form. For directions to our office, click on the following link:

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