Imprint

Information according to § 5 DDG

VRT Partnerschaft mbB Chartered Accountants – Tax Consultants – Lawyers

Graurheindorfer Str. 149a
53117 Bonn

Phone +49 (0) 228 26792 0
Fax +49 (0) 228 26792 30
Email bonn(at)vrt.de

Managing partners

Dipl.-Kfm. Willi Spies, StB/WP
Dipl.-Vw. Jürgen Kopp, StB
Dipl.-Kfm. Volker Thimm, StB/vBP
Dr. Nikolaus Bross, RA
Dipl.-Vw. Roland Herbst, StB/WP
Dipl.-Kfm. Gregor Zolper, StB/WP
Dipl.-Kfm. Dr. Guido Hausen, StB/WP
Dipl.-Kfm. (FH) Alexander Heinze, StB
Dr. Uwe Lochmann, StB
Dr. Marc-Yngve Dietrich, LL.M., RA
Dipl.-Kfm. Christian Schulte-Lentz, RA, StB
Dipl.-Bw. (FH) Uwe Rolef, StB
Dipl.-Kfm. Leonhard Jander, StB
Thorsten Schmitz, StB
Dipl.-Kfm. Dirk Hussy, StB
Dipl.-Kfm. (FH) Christian Lehnen, StB
Bastian Rosner, RA
Dipl.-Kfm. (FH) Simeon Simeonov, StB

each as managing partner with sole power of representation

The editor and webmaster responsible for planning, implementing and maintaining the Internet content in accordance with the German Telemedia Act (TMG) and responsible for the content in accordance with Section 55 (2) of the German Interstate Broadcasting Agreement (RStV) is:

VRT Partnerschaft mbB Wirtschaftsprüfer Steuerberater Rechtsanwälte

Dipl.- Kfm. Peter Radermacher
Graurheindorfer Str. 149a
53117 Bonn

Phone +49 (0) 228 26792 0
Fax +49 (0) 228 26792 30
Email p.radermacher@vrt.de

Partnership register

Essen Local Court PR 996
Zweigertstraße 52, 45130 Essen

Competent supervisory authority for tax advisors

Steuerberaterkammer Köln
Körperschaft des öffentlichen Rechts

Gereonstraße 34-36
50670 Köln

Telfon +49 (0) 221 33643 0
Telefax +49 (0) 221 33643 43
E-Mail mail(at)stbk-koeln.de
Webseite www.stbk-koeln.de

Competent supervisory authority for auditors

Wirtschaftsprüferkammer
Körperschaft des öffentlichen Rechts

Rauchstraße 26
10787 Berlin

Telfon +49 (0) 30 726161 190
Telefax +49 (0) 30 726161 199
E-Mail kontakt(at)wpk.de
Webseite www.wpk.de

Competent supervisory authority for lawyers

Rechtsanwaltkammer Köln

Riehler Straße 30
50668 Köln

Telfon +49 (0) 221 973010 0
Telefax +49 (0) 221 973010 50 (od. -55)
E-Mail kontakt(at)rak-koeln.de
Webseite www.rak-karlsruhe.de

Job title

The official professional titles ‘Wirtschaftsprüfer/vereidigte Buchprüfer’ (auditor/certified public accountant), “Steuerberater” (tax advisor) and ‘Rechtsanwalt’ (lawyer) were awarded in the Federal Republic of Germany. The country of registration is the Federal Republic of Germany.

Professional regulations

For tax advisors:

Tax Advisory Act (StBerG)
Implementing Regulation for the Tax Advisory Act (DVStB)
Professional Code of Conduct of the Federal Chamber of Tax Advisors (BOStB)
Tax Advisor Remuneration Regulation (StBVV)
The regulations can be viewed at the Federal Chamber of Tax Advisors at www.bstbk.de. For auditors:

Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 (Audit Directive)
Recommendation of the EU Commission of 6 May 2008 on external quality assurance for statutory auditors and audit firms that audit public-interest entities
Recommendation of the European Commission of 5 June 2008 on the limitation of the civil liability of statutory auditors and audit firms
Auditors’ Act (WPO)
Auditors’ Professional Liability Insurance Regulation (WPBHV)
Auditors’ Examination Regulation (WiPrPrüfV)
Professional Code of Conduct for Public Accountants/Certified Public Accountants (BS WP/vBP)
Quality Control Code of Conduct
Rules of Procedure for Special Investigations
The regulations can be viewed at the Chamber of Public Accountants at www.wpk.de.

For lawyers:

Federal Lawyers’ Act (BRAO)
Federal Lawyers’ Fees Act (BRAGO)
Specialist Lawyers’ Act (FAO)
Professional rules for lawyers in the European Community
Lawyers’ Fees Act (RVG)
The regulations can be viewed at the Federal Bar Association at www.brak.de.

VAT identification number in accordance with Section 27a of the German VAT Act (Umsatzsteuergesetz)
DE212742531

Financial loss liability insurance

HDI Gerling Firmen und Privat Vers. AG
Postfach 10 24 64, 50464 Köln

Territorial scope (AVB WSR 558) for

Tax advisor

  1. Germany
  2. Other European countries, Turkey and the states of the former Soviet Union, including Lithuania, Latvia and Estonia The insurance covers liability claims
    (1) that are asserted before the courts of these countries and
    (2) arising from the violation or non-observance of the laws of these countries.
  3. Worldwide up to the statutory minimum insurance sum for liability claims arising from the violation or non-compliance with foreign law, insofar as they arose in the course of providing business assistance in tax matters relating to the tax law of these countries and the contract is based on German law.
  4. The insurance cover does not apply to liability claims arising from activities carried out through branches, subsidiaries or other advisory offices abroad.

Territorial scope (AVB WSR 558) for

Chartered accountants / Certified public accountants

  1. Germany
  2. Other European countries, Turkey and the states of the former Soviet Union, including Lithuania, Latvia and Estonia The insurance covers liability claims
    (1) that are asserted before the courts of these countries and
    (2) arising from the violation or non-observance of the laws of these countries.
  3. For countries not mentioned above
    (1) arising from business auditing activities, if the assignment is based solely on German law,
    (2) arising from business assistance in tax matters relating to the tax law of countries not mentioned above, if the assignment is based solely on German law.
  4. In both cases, the insurance benefit is limited to the minimum insurance sum required by law.
  5. Worldwide for liability claims arising from activities carried out through branches, subsidiaries or other consulting offices abroad, up to a maximum of the minimum insurance sum required by law.

Territorial scope (AVB WSR 558) for

Lawyer

  1. Germany
  2. Other European countries The insurance covers liability claims arising from activities
    (1) in connection with advising on and dealing with European law;
    (2) of the lawyer before European courts.
  3. Worldwide up to the statutory minimum insurance sum for liability claims arising from claims against the policyholder before non-European courts.
  4. The insurance cover does not apply to liability claims arising from activities carried out by law firms or offices established or maintained abroad.

General Terms and Conditions

The listed General Terms and Conditions apply. German law applies exclusively to the order, its execution and any claims arising therefrom.

Information in accordance with the Consumer Dispute Resolution Act:
There is no obligation and no willingness to participate in dispute resolution proceedings before a consumer arbitration board.

Responsible for concept, design and technical implementation of the website:

kreativrudel GmbH & Co. KG
Adenauerallee 108
53113 Bonn
E-Mail: info@kreativrudel.de
www.kreativrudel.de

Out-of-court dispute resolution

The European Commission provides a platform for online dispute resolution (ODR): ec.europa.eu/consumers/odr. You can find our email address in the legal notice above.

We are not willing or obliged to participate in dispute resolution proceedings before a consumer arbitration board.

Liability for content

As a service provider, we are responsible for our own content on these pages in accordance with § 7 para. 1 TMG (German Telemedia Act) and general laws. However, according to §§ 8 to 10 TMG, we are not obliged as a service provider to monitor transmitted or stored third-party information or to investigate circumstances that indicate illegal activity.

Obligations to remove or block the use of information in accordance with general laws remain unaffected by this. However, liability in this regard is only possible from the point in time at which we become aware of a specific legal violation. If we become aware of such legal violations, we will remove this content immediately.

Liability for links

Our website contains links to external third-party websites over whose content we have no influence. Therefore, we cannot accept any liability for this external content. The respective provider or operator of the linked pages is always responsible for their content. The linked pages were checked for possible legal violations at the time of linking. No illegal content was identified at the time of linking.

However, permanent monitoring of the content of the linked pages is not reasonable without concrete evidence of a violation of the law. If we become aware of any violations of the law, we will remove such links immediately.

Copyright

The content and works on these pages created by the site operators are subject to German copyright law. The reproduction, editing, distribution and any kind of use outside the limits of copyright law require the written consent of the respective author or creator. Downloads and copies of this site are only permitted for private, non-commercial use.

Insofar as the content on this site was not created by the operator, the copyrights of third parties are respected. In particular, third-party content is identified as such. Should you nevertheless become aware of a copyright infringement, please inform us accordingly. If we become aware of any infringements, we will remove such content immediately.