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Information according to § 5 TMG
VRT Linzbach, Löcherbach und Partner mbB Chartered Accountants - Tax Consultants - Lawyers - Sworn. Buchprüfer
Graurheindorfer Str. 149a
53117 Bonn
Telephone +49 (0) 228 26792 0
Fax +49 (0) 228 26792 30
E-mail bonn(at)vrt.de
Managing Partners
Dipl.-Kfm. Willi Spies, StB/WP
Dipl.-Vw. Jürgen Kopp, chartered accountant
Dipl.-Kfm. Volker Thimm, StB/vBP
Dipl.-Vw. Marc Löhndorf, chartered accountant
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, chartered accountant
Dr. Uwe Lochmann, chartered accountant
Ludger de la Chevallerie, RA
Dr. Marc-Yngve Dietrich, LL.M., Lawyer
Dipl.-Kfm. Christian Schulte-Lentz, RA, StB
Dipl.-Bw. (FH) Uwe Rolef, chartered accountant
Dipl.-Kfm. Leonhard Jander, chartered accountant
Thorsten Schmitz, chartered accountant
Dipl.-Kfm. Dirk Hussy, chartered accountant
Dipl.-Kfm. (FH) Christian Lehnen, chartered accountant
Bastian Rosner, RA
each as managing partner with sole power of representation
Responsible editor and webmaster for the planning, realisation and support of the internet content according to TMG, and responsible for the content according to § 55 Abs. 2 RStV is:
VRT Linzbach, Löcherbach & Partner mbB. Chartered Accountants - Tax Consultants - Lawyers - Sworn. Buchprüfer
Dipl.- Kfm. Peter Radermacher
Graurheindorfer Str. 149a
53117 Bonn
Phone +49 (0) 228 26792 0
Fax +49 (0) 228 26792 30
E-mail p.radermacher@vrt.de
Partnership Register
Essen Local Court PR 996
Zweigertstraße 52, 45130 Essen
Competent supervisory authority for tax consultants
Cologne Chamber of Tax Consultants
Corporation under public law
Gereonstrasse 34-36
50670 Cologne
Telephone +49 (0) 221 33643 0
Fax +49 (0) 221 33643 43
E-mail mail(at)stbk-koeln.de
Website www.stbk-koeln.de
Competent supervisory authority of the auditors
Chamber of Auditors
Corporation under public law
Rauchstrasse 26
10787 Berlin
Telephone +49 (0) 30 726161 190
Fax +49 (0) 30 726161 199
E-mail contact(at)wpk.de
Website www.wpk.de
Competent supervisory authority for lawyers
Cologne Bar Association
Riehler Street 30
50668 Cologne
Telephone +49 (0) 221 973010 0
Fax +49 (0) 221 973010 50 (or -55)
E-mail contact(at)rak-koeln.de
Website www.rak-karlsruhe.de
Professional title
The legal professional titles of "Wirtschaftsprüfer/Sworn Auditor", "Steuerberater" and "Rechtsanwalt" were awarded in the Federal Republic of Germany. The state of admission is the Federal Republic of Germany.
Professional regulations
For tax consultants:
Tax Consultancy Act (StBerG)
Implementing Ordinance to the Tax Consultancy Act (DVStB)
Professional code of conduct of the Federal Chamber of Tax Consultants (BOStB)
Ordinance on the Remuneration of Tax Consultants (StBVV)
The regulations can be viewed at the Federal Chamber of Tax Consultants at www.bstbk.de. For auditors:
Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 (Statutory Audit Directive).
Recommendation of the EU Commission of 6 May 2008 on external quality assurance for statutory auditors and audit firms auditing public interest entities
Recommendation of the EU Commission of 5 June 2008 on the limitation of the civil liability of statutory auditors and audit firms
German Code of Public Accountants (WPO)
Ordinance on Professional Liability Insurance for Auditors (WPBHV)
Ordinance on the Audit of Public Accountants (Wirtschaftsprüferprüfungsverordnung, WiPrPrüfV)
Professional Statutes for Auditors/Sworn Accountants (BS WP/vBP)
Statutes for Quality Control
Rules of procedure for special investigations without cause
The regulations can be viewed at the Chamber of Public Accountants at www.wpk.de.
For lawyers:
Federal Lawyers' Act (BRAO)
Federal Scale of Fees for Lawyers (BRAGO)
Specialist Lawyers' Regulations (FAO)
Professional Rules for Lawyers of the European Community
Lawyers' Fees Act (RVG)
The regulations can be viewed at the Federal Bar Association at www.brak.de.
Value added tax identification number according to § 27 a Value Added Tax Act
DE212742531
Financial loss liability insurance
HDI Gerling Firmen und Privat Vers. AG
P.O. Box 10 24 64, 50464 Cologne
Territorial scope (AVB WSR 558) for
Tax consultants
Germany
Other European countries, Turkey and the states in the territory of the former Soviet Union including Lithuania, Latvia and Estonia Liability claims are insured,
(1) which are asserted before the courts of these countries as well as
(2) arising from the violation of or failure to comply with the law of these countries.
Worldwide in the amount of the legally prescribed minimum sum insured for liability claims arising from the violation or non-observance of foreign law, insofar as they have arisen in the course of business assistance in tax matters relating to the tax law of these countries and the assignment is based on German law.
The insurance cover does not apply to liability claims which are asserted from activities which are carried out through branches, branch offices or other consulting offices abroad.
Territorial scope (AVB WSR 558) for
Certified public accountants / Sworn auditors
Germany
Other European countries, Turkey and the states in the territory of the former Soviet Union including Lithuania, Latvia and Estonia Liability claims are insured,
(1) which are asserted before the courts of these countries as well as
(2) arising from the violation of or failure to comply with the law of these countries.
For the countries not mentioned above
(1) from business auditing activities, if the assignment is based on German law only,
(2) from business assistance in tax matters concerning the tax law of countries not mentioned above, if the assignment is based on German law only.
In both cases, the insurance benefit is limited to the legally prescribed minimum sum insured.
Worldwide for liability claims arising from activities carried out through branches, branch offices or other consulting offices abroad, up to the legally prescribed minimum sum insured.
Territorial scope (AVB WSR 558) for
Lawyer
Germany
Other European countries The insurance covers liability claims arising from activities
(1) in connection with advising and dealing with European law;
(2) of the lawyer before European courts.
Worldwide in the amount of the legally prescribed minimum sum insured for liability claims arising from the use of the policyholder before non-European courts.
The insurance cover does not apply to liability claims arising from activities through law firms or offices established or maintained abroad.
General Conditions of Contract
The General Terms and Conditions of Contract set out below shall apply The contract, its performance and any claims arising therefrom shall be governed exclusively by German law.
Information according to the Consumer Dispute Settlement Act:
There is no obligation and no willingness to participate in a dispute resolution procedure before a consumer arbitration board.
Responsible for conception, design and technical implementation of the website:
Kreativ Konzept Agentur für Werbung GmbH
Advertising | PR | Events | Multimedia
E-mail: bonn(at)kreativ-konzept.com
www.kreativ-konzept.com
Out-of-court dispute resolution
The European Commission provides a platform for online dispute resolution (OS): ec.europa.eu/consumers/odr. You can find our e-mail address in the imprint above.
We are not willing or obliged to participate in dispute resolution proceedings before a consumer arbitration board.
Liability for contents
As a service provider, we are responsible for our own content on these pages in accordance with the general laws pursuant to § 7 para. 1 TMG. 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 a concrete infringement of the law becomes known. If we become aware of any such infringements, we will remove the relevant content immediately.
Liability for links
Our website contains links to external websites of third parties over whose content we have no influence. Therefore, we cannot assume any liability for these external contents. The respective provider or operator of the pages is always responsible for the content of the linked pages. The linked pages were checked for possible legal violations at the time of linking. Illegal contents were not recognisable at the time of linking.
However, permanent monitoring of the content of the linked pages is not reasonable without concrete indications of a legal violation. If we become aware of any infringements of the law, we will remove such links immediately.
Copyright
The contents and works created by the site operators on these pages are subject to German copyright law. Duplication, processing, distribution, or any form of commercialization of such material beyond the scope of the copyright law shall require the prior written consent of its 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 marked 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.