Legal notice

Treu­hand Hei­del­berg GmbH Tax Con­sult­ing Company
Friedrich-Ebert-Anlage 46/1
69117 Heidelberg
Germany

Tele­phone: 06221 9043-80
Fax: 06221 9043-32
E-mail: kanzlei@​th-​berater.​de
Inter­net: th​-berater​.de

Man­ag­ing direc­tors and respon­si­ble for con­tent accord­ing to (§ 18 Abs. 2 MStV)
Ulrich Her­zog, Hans-Jür­gen Ruper­tus, Markus Mohr, Björn von Olnhausen, Roger Wis­niows­ki, Louis Metz.

Reg­is­tered at Mannheim Local Court, HRB 332480
Vat ID num­ber: DE 143312192

Treu­hand Hei­del­berg GmbH Audit­ing Company
Vik­to­ri­as­tr. 29
68165 Mannheim
Germany

Tele­phone: 0621 714191-0
Fax: 0621 714191-50
E-mail: mannheim@​th-​berater.​de
Inter­net: th​-berater​.de

Part­ner and respon­si­ble for the con­tent (§ 18 Abs. 2 MStV)
Björn von Olnhausen

Reg­is­tered at Mannheim Local Court, HRB 732817
Vat ID num­ber: DE 322479002

Legal pro­fes­sion­al title

All pro­fes­sion­als referred to on this web­site as “Wirtschaft­sprüfer/-in” or “Steuer­ber­ater/-in” use the pro­fes­sion­al title “Wirtschaft­sprüferin Bun­desre­pub­lik Deutsch­land” or “Steuer­ber­a­terin Bun­desre­pub­lik Deutsch­land”. They are admit­ted in the Fed­er­al Repub­lic of Germany.

Com­pe­tent super­vi­so­ry authorities/​Chamber

Cham­ber of Pub­lic Accoun­tants, pub­lic corporation
Rauch­strasse 26
10787 Berlin
Tel.: 49 30 726161-0
Fax: 49 30 726161-212

Cham­ber of Tax Con­sul­tants North Baden
Vangerow­strasse 16/1
69115 Heidelberg
49 6221 183077

Stuttgart Cham­ber of Tax Consultants
Cor­po­ra­tion under pub­lic law
Hegel­strasse 33
70174 Stuttgart
Tel.: 49 711 61948-0
Fax: 49 711 61948-702

Pro­fes­sion­al regulations

The pro­fes­sion­als of Treu­hand Hei­del­berg Steuer­ber­atungs­ge­sellschaft mbH and Treu­hand Hei­del­berg GmbH Wirtschaft­sprü­fungs­ge­sellschaft are mem­bers of the rel­e­vant pro­fes­sion­al cham­ber and are all admit­ted to prac­tice in Ger­many. They are sub­ject to the respec­tive pro­fes­sion­al reg­u­la­tions. The respec­tive local cham­bers serve as super­vi­so­ry author­i­ties of the companies.

(1) Tax consultants

The tax advi­sors are mem­bers of the Cham­ber of Tax Advi­sors of North Baden and Stuttgart respec­tive­ly and are licensed by the Min­istry of Finance of Baden-Württemberg.
Mem­bers of the Tax Advi­sors’ Asso­ci­a­tion Nord­baden: Ulrich Her­zog, Hans-Jür­gen Ruper­tus, Markus Mohr, Björn von Olnhausen, Louis Metz
Mem­ber of the Tax Advi­sors’ Asso­ci­a­tion Stuttgart: Roger Wisniowski

The pro­fes­sion of tax advi­sors is pri­mar­i­ly gov­erned by the fol­low­ing regulations:

a) Tax Con­sul­tan­cy Act (StBerG)
b) Imple­ment­ing Ordi­nance to the Tax Con­sul­tan­cy Act (DVStB)
c) Tax Con­sul­tant Fees Ordi­nance (StBGe­bV)
d) Pro­fes­sion­al code of con­duct (BOStB)

Note

The pro­fes­sion­al reg­u­la­tions can be viewed at the com­pe­tent Cham­ber of Tax Con­sul­tants North Baden (www​.stbk​-nord​baden​.de), these can also be found on the home­page of the Fed­er­al Cham­ber of Tax Con­sul­tants (www​.bst​bk​.de).

The Gen­er­al Terms and Con­di­tions of Con­tract for Tax Con­sul­tants, Tax Agents and Com­pa­nies apply.

(2) Audi­tors

The pro­fes­sion of audi­tor is essen­tial­ly sub­ject to the fol­low­ing pro­fes­sion­al regulations:

(a) Ger­man Code of Pub­lic Accoun­tants (WPO)
b) Pro­fes­sion­al Statutes for Auditors/​Sworn Audi­tors (BS WP/​vBP)
c) Statutes for qual­i­ty control
d) Seal Ordinance
e) Audi­tors’ pro­fes­sion­al lia­bil­i­ty insurance

Note

The cur­rent ver­sion of the pro­fes­sion­al reg­u­la­tions can be viewed on the web­site of the Cham­ber of Pub­lic Accoun­tants (www​.wpk​.de).

Pro­fes­sion­al lia­bil­i­ty insurance

The pro­fes­sion­al lia­bil­i­ty insur­ance is with Gothaer All­ge­meine Ver­sicherung AG, Gothaer Allee 1, 50969 Cologne.

Ter­ri­to­r­i­al scope of the insurance

a) Ger­many
b) Oth­er Euro­pean coun­tries, Turkey and the states in the ter­ri­to­ry of the for­mer Sovi­et Union includ­ing Lithua­nia, Latvia and Estonia.

Dis­claimer

Copy­right: The con­tent and works cre­at­ed by the site oper­a­tors on these pages are sub­ject to Ger­man copy­right law. Repro­duc­tion, edit­ing, dis­tri­b­u­tion, and any kind of exploita­tion beyond the lim­its of copy­right 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. If you, as a site vis­i­tor, become aware of a copy­right infringe­ment, we kind­ly request appro­pri­ate noti­fi­ca­tion. Upon becom­ing aware of any legal vio­la­tions under copy­right law, we will prompt­ly remove such content.

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

Oblig­a­tions to remove or block the use of infor­ma­tion under gen­er­al laws remain unaf­fect­ed. Lia­bil­i­ty in this regard is only pos­si­ble from the time of knowl­edge of a spe­cif­ic legal vio­la­tion. If we become aware of cor­re­spond­ing legal vio­la­tions, we will prompt­ly remove such content.

Lia­bil­i­ty for Links: Our offer­ing includes links to exter­nal third-par­ty web­sites, the con­tents of which we have no influ­ence over. There­fore, we can­not assume any lia­bil­i­ty for these exter­nal con­tents. The respec­tive provider or oper­a­tor of the linked pages is always respon­si­ble for the con­tents of the linked pages. The linked pages were reviewed for poten­tial legal vio­la­tions at the time of link­ing. No unlaw­ful con­tents were dis­cernible at the time of linking.

How­ev­er, per­ma­nent mon­i­tor­ing of the con­tent of linked pages is not rea­son­able with­out con­crete evi­dence of a legal vio­la­tion. Upon becom­ing aware of legal vio­la­tions, we will prompt­ly remove such links.

Infor­ma­tion in accor­dance with the Con­sumer Dis­pute Set­tle­ment Act

There is no oblig­a­tion and no will­ing­ness to par­tic­i­pate in a dis­pute res­o­lu­tion pro­ce­dure before a con­sumer arbi­tra­tion board.

Con­cept, Design, Cor­po­rate Design

UNIQUELAW
Law firm marketing
Spe­cialised in lawyers and tax consultants
Dipl.-Ing. Andrea Saidi

un​-law​.com

Pho­tog­ra­phy

Timo Volz, Mannheim

Pic­ture and film credits

Mannheim: iStock-1160451259
Hei­del­berg: iStock-1369564704

Movies Home­page:

Globe: iStock-1257411961_HD
Con­sul­tant: iStock-1279980502
Mannheim: iStock-502062750