{"id":2287,"date":"2022-09-27T16:32:33","date_gmt":"2022-09-27T14:32:33","guid":{"rendered":"http:\/\/th-berater.de\/impressum\/"},"modified":"2023-11-15T11:58:22","modified_gmt":"2023-11-15T10:58:22","slug":"legal-notice","status":"publish","type":"page","link":"https:\/\/th-berater.de\/en\/legal-notice\/","title":{"rendered":"Legal notice"},"content":{"rendered":"
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Legal notice<\/h1>\n<\/div>

Treu\u00adhand Hei\u00addel\u00adberg GmbH Tax Con\u00adsult\u00ading Company
\nFriedrich-Ebert-Anlage 46\/1
\n69117 Heidelberg
\nGermany<\/p>\n

Tele\u00adphone: 06221 9043-80
\nFax: 06221 9043-32
\nE-mail: kanzlei@\u200bth-\u200bberater.\u200bde<\/a>
\nInter\u00adnet: th\u200b-berater\u200b.de<\/a><\/p>\n

Man\u00adag\u00ading direc\u00adtors and respon\u00adsi\u00adble for con\u00adtent accord\u00ading to (\u00a7 18 Abs. 2 MStV)<\/strong>
\nUlrich Her\u00adzog, Hans-J\u00fcr\u00adgen Ruper\u00adtus, Markus Mohr, Bj\u00f6rn von Olnhausen, Roger Wis\u00adniows\u00adki, Louis Metz.<\/p>\n

Reg\u00adis\u00adtered at Mannheim Local Court, HRB 332480
\nVat ID num\u00adber: DE 143312192<\/p>\n

Treu\u00adhand Hei\u00addel\u00adberg GmbH Audit\u00ading Company
\nVik\u00adto\u00adri\u00adas\u00adtr. 29
\n68165 Mannheim
\nGermany<\/p>\n

Tele\u00adphone: 0621 714191-0
\nFax: 0621 714191-50
\nE-mail: mannheim@\u200bth-\u200bberater.\u200bde<\/a>
\nInter\u00adnet: th\u200b-berater\u200b.de<\/a><\/p>\n

Part\u00adner and respon\u00adsi\u00adble for the con\u00adtent (\u00a7 18 Abs. 2 MStV)<\/strong>
\nBj\u00f6rn von Olnhausen<\/p>\n

Reg\u00adis\u00adtered at Mannheim Local Court, HRB 732817
\nVat ID num\u00adber: DE 322479002<\/p>\n

Legal pro\u00adfes\u00adsion\u00adal title<\/strong><\/p>\n

All pro\u00adfes\u00adsion\u00adals referred to on this web\u00adsite as \u201cWirtschaft\u00adspr\u00fcfer\/-in\u201d or \u201cSteuer\u00adber\u00adater\/-in\u201d use the pro\u00adfes\u00adsion\u00adal title \u201cWirtschaft\u00adspr\u00fcferin Bun\u00addesre\u00adpub\u00adlik Deutsch\u00adland\u201d or \u201cSteuer\u00adber\u00ada\u00adterin Bun\u00addesre\u00adpub\u00adlik Deutsch\u00adland\u201d. They are admit\u00adted in the Fed\u00ader\u00adal Repub\u00adlic of Germany.<\/p>\n

Com\u00adpe\u00adtent super\u00advi\u00adso\u00adry authorities\/\u200bChamber<\/strong><\/p>\n

Cham\u00adber of Pub\u00adlic Accoun\u00adtants, pub\u00adlic corporation
\nRauch\u00adstrasse 26
\n10787 Berlin
\nTel.: 49 30 726161-0
\nFax: 49 30 726161-212<\/p>\n

Cham\u00adber of Tax Con\u00adsul\u00adtants North Baden
\nVangerow\u00adstrasse 16\/1
\n69115 Heidelberg
\n49 6221 183077<\/p>\n

Stuttgart Cham\u00adber of Tax Consultants
\nCor\u00adpo\u00adra\u00adtion under pub\u00adlic law
\nHegel\u00adstrasse 33
\n70174 Stuttgart
\nTel.: 49 711 61948-0
\nFax: 49 711 61948-702<\/p>\n

Pro\u00adfes\u00adsion\u00adal regulations<\/strong><\/p>\n

The pro\u00adfes\u00adsion\u00adals of Treu\u00adhand Hei\u00addel\u00adberg Steuer\u00adber\u00adatungs\u00adge\u00adsellschaft mbH and Treu\u00adhand Hei\u00addel\u00adberg GmbH Wirtschaft\u00adspr\u00fc\u00adfungs\u00adge\u00adsellschaft are mem\u00adbers of the rel\u00ade\u00advant pro\u00adfes\u00adsion\u00adal cham\u00adber and are all admit\u00adted to prac\u00adtice in Ger\u00admany. They are sub\u00adject to the respec\u00adtive pro\u00adfes\u00adsion\u00adal reg\u00adu\u00adla\u00adtions. The respec\u00adtive local cham\u00adbers serve as super\u00advi\u00adso\u00adry author\u00adi\u00adties of the companies.<\/p>\n

(1) Tax consultants<\/strong><\/p>\n

The tax advi\u00adsors are mem\u00adbers of the Cham\u00adber of Tax Advi\u00adsors of North Baden and Stuttgart respec\u00adtive\u00adly and are licensed by the Min\u00adistry of Finance of Baden-W\u00fcrttemberg.
\nMem\u00adbers of the Tax Advi\u00adsors\u2019 Asso\u00adci\u00ada\u00adtion Nord\u00adbaden: Ulrich Her\u00adzog, Hans-J\u00fcr\u00adgen Ruper\u00adtus, Markus Mohr, Bj\u00f6rn von Olnhausen, Louis Metz
\nMem\u00adber of the Tax Advi\u00adsors\u2019 Asso\u00adci\u00ada\u00adtion Stuttgart: Roger Wisniowski<\/p>\n

The pro\u00adfes\u00adsion of tax advi\u00adsors is pri\u00admar\u00adi\u00adly gov\u00aderned by the fol\u00adlow\u00ading regulations:<\/p>\n

a) Tax Con\u00adsul\u00adtan\u00adcy Act (StBerG)
\nb) Imple\u00adment\u00ading Ordi\u00adnance to the Tax Con\u00adsul\u00adtan\u00adcy Act (DVStB)
\nc) Tax Con\u00adsul\u00adtant Fees Ordi\u00adnance (StBGe\u00adbV)
\nd) Pro\u00adfes\u00adsion\u00adal code of con\u00adduct (BOStB)<\/p>\n

Note<\/p>\n

The pro\u00adfes\u00adsion\u00adal reg\u00adu\u00adla\u00adtions can be viewed at the com\u00adpe\u00adtent Cham\u00adber of Tax Con\u00adsul\u00adtants North Baden (www\u200b.stbk\u200b-nord\u200bbaden\u200b.de<\/a>), these can also be found on the home\u00adpage of the Fed\u00ader\u00adal Cham\u00adber of Tax Con\u00adsul\u00adtants (www\u200b.bst\u200bbk\u200b.de<\/a>).<\/p>\n

The Gen\u00ader\u00adal Terms and Con\u00addi\u00adtions of Con\u00adtract for Tax Con\u00adsul\u00adtants, Tax Agents and Com\u00adpa\u00adnies apply.<\/p>\n

(2) Audi\u00adtors<\/strong><\/p>\n

The pro\u00adfes\u00adsion of audi\u00adtor is essen\u00adtial\u00adly sub\u00adject to the fol\u00adlow\u00ading pro\u00adfes\u00adsion\u00adal regulations:<\/p>\n

(a) Ger\u00adman Code of Pub\u00adlic Accoun\u00adtants (WPO)
\nb) Pro\u00adfes\u00adsion\u00adal Statutes for Auditors\/\u200bSworn Audi\u00adtors (BS WP\/\u200bvBP)
\nc) Statutes for qual\u00adi\u00adty control
\nd) Seal Ordinance
\ne) Audi\u00adtors\u2019 pro\u00adfes\u00adsion\u00adal lia\u00adbil\u00adi\u00adty insurance<\/p>\n

Note<\/strong><\/p>\n

The cur\u00adrent ver\u00adsion of the pro\u00adfes\u00adsion\u00adal reg\u00adu\u00adla\u00adtions can be viewed on the web\u00adsite of the Cham\u00adber of Pub\u00adlic Accoun\u00adtants (www\u200b.wpk\u200b.de<\/a>).<\/p>\n

Pro\u00adfes\u00adsion\u00adal lia\u00adbil\u00adi\u00adty insurance<\/strong><\/p>\n

The pro\u00adfes\u00adsion\u00adal lia\u00adbil\u00adi\u00adty insur\u00adance is with Gothaer All\u00adge\u00admeine Ver\u00adsicherung AG, Gothaer Allee 1, 50969 Cologne.<\/p>\n

Ter\u00adri\u00adto\u00adr\u00adi\u00adal scope of the insurance<\/strong><\/p>\n

a) Ger\u00admany
\nb) Oth\u00ader Euro\u00adpean coun\u00adtries, Turkey and the states in the ter\u00adri\u00adto\u00adry of the for\u00admer Sovi\u00adet Union includ\u00ading Lithua\u00adnia, Latvia and Estonia.<\/p>\n

Dis\u00adclaimer<\/strong><\/p>\n

Copy\u00adright: The con\u00adtent and works cre\u00adat\u00aded by the site oper\u00ada\u00adtors on these pages are sub\u00adject to Ger\u00adman copy\u00adright law. Repro\u00adduc\u00adtion, edit\u00ading, dis\u00adtri\u00adb\u00adu\u00adtion, and any kind of exploita\u00adtion beyond the lim\u00adits of copy\u00adright require the writ\u00adten con\u00adsent of the respec\u00adtive author or cre\u00adator. Down\u00adloads and copies of this site are only per\u00admit\u00adted for pri\u00advate, non-com\u00admer\u00adcial use.<\/p>\n

Inso\u00adfar as the con\u00adtent on this site was not cre\u00adat\u00aded by the oper\u00ada\u00adtor, the copy\u00adrights of third par\u00adties are respect\u00aded. In par\u00adtic\u00adu\u00adlar, third-par\u00adty con\u00adtent is iden\u00adti\u00adfied as such. If you, as a site vis\u00adi\u00adtor, become aware of a copy\u00adright infringe\u00adment, we kind\u00adly request appro\u00adpri\u00adate noti\u00adfi\u00adca\u00adtion. Upon becom\u00ading aware of any legal vio\u00adla\u00adtions under copy\u00adright law, we will prompt\u00adly remove such content.<\/p>\n

Lia\u00adbil\u00adi\u00adty for Con\u00adtent: As a ser\u00advice provider, we are respon\u00adsi\u00adble for our own con\u00adtent on these pages in accor\u00addance with \u00a7 7, para\u00adgraph 1 of the Ger\u00adman Tele\u00adme\u00addia Act (TMG) and gen\u00ader\u00adal laws. How\u00adev\u00ader, accord\u00ading to \u00a7\u00a7 8 to 10 of the TMG, we are not oblig\u00adat\u00aded as a ser\u00advice provider to mon\u00adi\u00adtor trans\u00admit\u00adted or stored third-par\u00adty infor\u00adma\u00adtion or to inves\u00adti\u00adgate cir\u00adcum\u00adstances that indi\u00adcate unlaw\u00adful activity.<\/p>\n

Oblig\u00ada\u00adtions to remove or block the use of infor\u00adma\u00adtion under gen\u00ader\u00adal laws remain unaf\u00adfect\u00aded. Lia\u00adbil\u00adi\u00adty in this regard is only pos\u00adsi\u00adble from the time of knowl\u00adedge of a spe\u00adcif\u00adic legal vio\u00adla\u00adtion. If we become aware of cor\u00adre\u00adspond\u00ading legal vio\u00adla\u00adtions, we will prompt\u00adly remove such content.<\/p>\n

Lia\u00adbil\u00adi\u00adty for Links: Our offer\u00ading includes links to exter\u00adnal third-par\u00adty web\u00adsites, the con\u00adtents of which we have no influ\u00adence over. There\u00adfore, we can\u00adnot assume any lia\u00adbil\u00adi\u00adty for these exter\u00adnal con\u00adtents. The respec\u00adtive provider or oper\u00ada\u00adtor of the linked pages is always respon\u00adsi\u00adble for the con\u00adtents of the linked pages. The linked pages were reviewed for poten\u00adtial legal vio\u00adla\u00adtions at the time of link\u00ading. No unlaw\u00adful con\u00adtents were dis\u00adcernible at the time of linking.<\/p>\n

How\u00adev\u00ader, per\u00adma\u00adnent mon\u00adi\u00adtor\u00ading of the con\u00adtent of linked pages is not rea\u00adson\u00adable with\u00adout con\u00adcrete evi\u00addence of a legal vio\u00adla\u00adtion. Upon becom\u00ading aware of legal vio\u00adla\u00adtions, we will prompt\u00adly remove such links.<\/p>\n

Infor\u00adma\u00adtion in accor\u00addance with the Con\u00adsumer Dis\u00adpute Set\u00adtle\u00adment Act<\/p>\n

There is no oblig\u00ada\u00adtion and no will\u00ading\u00adness to par\u00adtic\u00adi\u00adpate in a dis\u00adpute res\u00ado\u00adlu\u00adtion pro\u00adce\u00addure before a con\u00adsumer arbi\u00adtra\u00adtion board.<\/p>\n

Con\u00adcept, Design, Cor\u00adpo\u00adrate Design<\/strong><\/p>\n

UNIQUELAW<\/strong>
\nLaw firm marketing
\nSpe\u00adcialised in lawyers and tax consultants
\nDipl.-Ing. Andrea Saidi<\/p>\n

un\u200b-law\u200b.com<\/a><\/p>\n

Pho\u00adtog\u00adra\u00adphy<\/strong><\/p>\n

Timo Volz<\/a>, Mannheim<\/p>\n

Pic\u00adture and film credits<\/strong><\/p>\n

Mannheim: iStock-1160451259
\nHei\u00addel\u00adberg: iStock-1369564704<\/p>\n

Movies Home\u00adpage:<\/p>\n

Globe: iStock-1257411961_HD
\nCon\u00adsul\u00adtant: iStock-1279980502
\nMannheim: iStock-502062750<\/p>\n<\/div><\/div><\/div>

<\/div><\/div>
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