Legal

Legal Notice

HLB Deutschland GmbH

Wirtschaftsprüfungsgesellschaft

Rheinort 1
40213 Düsseldorf
Telephone+49 211 323-9193
Fax +49 211 323-9195

E-Mail [email protected]
Website www.hlb-deutschland.de

Managing Director Michael Baum WP StB, Dr. Claus Niemann WP StB
VAT identification number DE 114 16 46 06
Commercial Register District Court Düsseldorf HR B 56413

Competent supervisory authority of the auditors
Wirtschaftsprüferkammer
Körperschaft des öffentlichen Rechts

Hauptgeschäftsstelle Berlin
Rauchstraße 26
10787 Berlin
Deutschland

Telephone +49 30 726 161-0
Fax +49 30 726 161-212
E-Mail [email protected]
Website www.wpk.de

Responsible supervisory authority of the tax consultants
Bundessteuerberaterkammer
Körperschaft des öffentlichen Rechts

Neue Promenade 4
10178 Berlin
Deutschland

Telephone +49 30 240 087-0
Fax +49 30 240 087-99
E-Mail [email protected]
Website www.bstbk.de

Responsible supervisory authority of lawyers
Bundesrechtsanwaltskammer

Littenstraße 9
10179 Berlin
Deutschland

Telephone +49 (30) 284 939-0
Fax +49 (30) 284 939-11
E-Mail [email protected]
Website www.brak.de

Job Title

The legal professional titles "Wirtschaftsprüfer", "Steuerberater", "vereidigte Buchprüfer" and "Rechtsanwalt" were awarded in the Federal Republic of Germany. State of approval is the Federal Republic of Germany.

Professional regulations

ForWirtschaftsprüfer

Wirtschaftsprüferordnung (WPO)
Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP)
Satzung für Qualitätskontrolle
Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV)

The regulations can be viewed at the Wirtschaftsprüferkammer at www.wpk.de.

For Steuerberater

Steuerberatungsgesetz (StBerG)
Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)
Berufsordnung der Bundessteuerberaterkammer (BOStB)
Steuerberatergebührenverordnung (StBGebV)
Steuerberatervergütungsverordnung (StBVV)

The regulations can be viewed at the Federal Tax Advisory Board at www.bstbk.de.

For Rechtsanwälte

Bundesrechtsanwaltsordnung (BRAO)
Berufsordnung (BORA)
Fachanwaltsordnung (FAO)
Rechtsanwaltsvergütungsgesetz (RVG)
Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland (EuRAG)
Berufsregeln der Rechtsanwälte der Europäischen Union (CCBE Berufsregeln)

The regulations can be viewed at the Bundesrechtswanwaltskammer at www.brak.de.

Content responsibility:

Website: Wolf media

Mario Wolf
Donnermoor 6
27777 Ganderkesee
Internet: https://wolfmedien.de

Texts: BESTFALL GmbH - Agency for Public Relations

An der Fahrt 13
55124 Mainz
Internet: https://www.bestfall.de

Used pictures:

Fotolia, Jupiterimages, Getty Images, IStockphoto, Adobe Stock, Pixabay, Pexels

Basic direction

The information on this website is for general information purposes only and should not be seen as legal, tax or other professional advice. The website contains non-political news that deal with tax, social and economic law and are primarily aimed at clients of the firm. All content addresses neutral female and male persons.

liability

The author of this website endeavors to present the information offered here to the best of its knowledge and belief completely and correctly and to keep it up to date. Nevertheless, he can not assume any liability for damages that may arise from the use of the information provided - even if these are due to the use of incomplete or incorrect information.

References to external websites are beyond the responsibility of the author. A liability for the contents of linked pages is excluded, especially since the author has no influence on content such as the design of linked pages. For contents of pages, which are referenced by pages of these web pages, thus liable only the provider of these foreign websites - but never the one who refers by a link to third-party publications and content. If linked pages (in particular by altering the content after setting the link) contain illegal, erroneous, incomplete, offensive or immoral information and the author of this site becomes aware of such contents of linked pages, he will link to such Stop pages immediately.

copyright

The author's own content (texts and images) of these pages are protected by copyright. The information is intended for personal use only. Any use of any content of these websites contrary to the provisions of copyright law - in particular the further use, such as publication, duplication and any form of commercial use as well as the disclosure to third parties - also in parts or in revised form - without the explicit consent of the author is prohibited.

information content

The information on this website may be changed, removed or supplemented without prior notice. The author therefore can not guarantee the correctness, completeness, quality or timeliness of the information provided.

legal validity

By using these web pages the user is subject to the terms of use. These are part of the WWW offer. If sections or individual terms of the Terms of Use should not, no longer or not completely comply with the applicable legal situation, the remaining parts of the Terms of Use remain unaffected in their content and validity.

© HLB Deutschland GmbH. All rights reserved
HLB International ist ein weltweites Netzwerk unabhängiger Wirtschaftsprüfungs-, Steuerberatungs- und Unternehmensberatungsgesellschaften, von denen jede eine unabhängige und rechtlich selbstständige Einheit ist, und die als solche daher keine Haftung für die Handlungen und Unterlassungen irgendeines anderen Mitglieds übernehmen. HLB International Limited ist eine englische Gesellschaft mit beschränkter Nachschusspflicht (Company limited by guarantee), die die internationalen Aktivitäten des HLB International Netzwerkes koordiniert, aber keine fachlichen Dienste für die Kunden anbietet, überwacht oder leitet. Demzufolge haftet HLB International Limited nicht für Handlungen und Unterlassungen der Mitglieder des Netzwerkes HLB International und vice versa.

The Material may contain inaccuracies or typographical errors. HLB International Limited makes no representations about the accuracy, reliability, completeness or timeliness of the Material or about the results to be obtained from using the Website and the Material. The use of the Website and the Material is at your own risk. Changes are periodically made to the Website and may be made at any time.

HLB International Limited has no obligation to maintain any Material, products and/or services available at any time through the Website.

HLB International Limited does not warrant that the Website will operate error-free or that the Website and its server are free of computer viruses and other harmful goods. If your use of the website or the material results in the need for servicing or replacing equipment or data, HLB International Limited is not responsible for those costs.

The Website and material are provided on an “as is” basis without any warranties of any kind. HLB International Limited and its suppliers, to the fullest extent permitted by law, disclaim all warranties, including the warranty of merchantability, non-infringement of third parties’ rights, and the warranty of fitness for particular purpose . HLB International Limited and its suppliers make no warranties about the accuracy, reliability, completeness or timeliness of the Material, services, software text, graphics and links.

In no event shall HLB International Limited, its suppliers or any third parties mentioned on the Website be liable for any increased costs or expenses, loss of profit business contracts revenues or expected savings or any special indirect or consequential damage whatsoever (including, without limitation, damages resulting from lost data or business interruption) resulting from the use or inability to use the Website and the Material, whether in contract, tort (including negligence) or otherwise, and whether or not HLB International Limited is advised of the possibility of such damages.

HLB International Limited does not attempt to exclude or limit its liability for death or personal injury caused by its negligence or for fraud or fraudulent misrepresentation.

Indemnity

You agree to defend, indemnify and hold harmless HLB International Limited, its officers, directors, employees and agents, from and against any claims, liabilities, damages, costs, actions or demands, including without limitation reasonable legal and accounting fees, alleging or resulting from your use or misuse of the Material, the Website or your breach of these Terms of Use. HLB International Limited shall provide notice to you promptly of any such claim, suit or proceeding and shall assist you, at your expense, in defending any such claim, suit or proceeding.

Trade Marks

The HLB International name and logo and all other trade marks on the Website are, unless otherwise indicated, the trade marks of HLB International Limited. All intellectual property rights relating to such trade marks are reserved.

Updating

Any information on this Website is up to date at the time it is posted but is subject to subsequent variation without notice.

Linking

This Website may contain links and pointers to websites maintained by members of the HLB International network or other third parties. These links are provided solely as a convenience to you. It is not in any way an endorsement of such persons or the contents of those websites. HLB International Limited does not operate or control in any respect any information, products or services on such member or third party sites and does not make any representations regarding the content of or accuracy of any materials on such sites. If you decide to access any linked website, you do so at your own risk.

Termination

HLB International Limited shall, at any time, have the right to terminate these Terms of Use (and your use of the Website) immediately and without notice to you.

Legal

HLB Deutschland GmbH

Wirtschaftsprüfungsgesellschaft

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HLB Deutschland GmbH

Wirtschaftsprüfungsgesellschaft

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