Legal notice
Professor Dr. K. Schwantag • Dr. P. Kraushaar Steuerberatungs GbR
Zeilweg 42
60439 Frankfurt am Main
Germany
Phone +49 69 971 231-0
Fax +49 69 971 231-70
Email frankfurt@sk-berater.com
Website www.sk-berater.com
Professor Dr. K. Schwantag • Dr. P. Kraushaar GmbH
Wirtschaftsprüfungsgesellschaft
Zeilweg 42
60439 Frankfurt am Main
Germany
Phone +49 69 971 231-0
Fax +49 69 971 231-70
Email frankfurt@sk-berater.com
Website www.sk-berater.com
The editor and webmaster responsible for the design, realisation and administration of this online content in accordance with the German Telemedia Act (TMG) is:
Professor Dr. K. Schwantag • Dr. P. Kraushaar GmbH
Wirtschaftsprüfungsgesellschaft
Zeilweg 42
60439 Frankfurt am Main
Germany
Phone +49 69 971 231-0
Fax +49 69 971 231-70
Email frankfurt@sk-berater.com
Website www.sk-berater.com
Companies register: HRB 22905, AG Frankfurt district court
Value added tax identification number:
as per Section 27a of the German Value Added Tax Act: DE 114 201 088
The regulated professional titles Wirtschafsprüfer/Wirtschaftsprüfungsgesellschaft (certified public or chartered accountant/auditor or a company offering such services) were conferred by chartered bodies in the Federal Republic of Germany; country of registration is the Federal Republic of Germany. We adhere to the code of ethics for certified public or chartered accountants and auditors and professional tax advisory, accounting and auditing firms. We will neither apply any unlawful contract clauses preventing German legislation from governing our mandate nor any unlawful contract clauses pertaining to the place of jurisdiction as defined in the German civil procedure rules.
In Germany, the professional rules for certified public or chartered accountants/auditors ("Wirtschaftsprüfer") are regulated by the following charters/laws:
- Wirtschaftsprüferordnung (WPO, the German certified public or chartered accountant/auditor regulations)
- Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP, German professional code of conduct for certified public or chartered accountants/auditors/sworn auditors)
- The profession's quality control charter (Satzung für Qualitätskontrolle)
- German ordinance pertaining to the sealing and authentication of documents (Siegelverordnung)
- Wirtschaftsprüfer - Berufshaftpflichtversicherungsverordnung (WPBHV, the German professional indemnity insurance regulations for certified public or chartered accountants/auditors)
Professional indemnity insurance provider: Nürnberger Allgemeine Versicherungs AG, Ostendstrasse 100, D-90334 Nuremberg, Germany.
The geographical area covered by this insurance includes activities in European Union member states and therefore meets the minimum requirements as per the following regulations:
- Section 51 Bundesrechtsanwaltsordnung (BRAO, the German legal services act)
- Section 45 Paragraph 1 Patentanwaltsordnung (PatAnwO, the German act governing patent lawyers)
- Section 67 Steuerberatungsgesetz (StBerG, German regulations regarding the provision of tax advisory services), Article 51 et seq. Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DVStB, regulations regarding the implementation of the legal rules governing tax advisors, tax agents and tax consultancy firms)
- Section 54 Wirtschaftsprüferordnung (WPO, German regulations governing certified public or chartered accountants/auditors), in conjunction with the Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer (WPBHV, the German regulations regarding the professional indemnity insurance cover required by certified public or chartered accountants/auditors and sworn auditors).
The respective regulations are published on the website of the German certified public accountants' professional association (Wirtschaftsprüferkammer, in German): www.wpk.de.
Responsible supervisory body:
Wirtschaftsprüferkammer Berlin (public body)
Rauchstrasse 26
D-10787 Berlin
Germany
Phone +49 30 726 161-0
Fax +49 30 726 161-212
Email kontakt@wpk.de
Website www.wpk.de
Please contact us if you require any of the information service providers are legally obliged to provide in Germany as per the Verordnung über Informationspflichten für Dienstleistungserbringer regulations dated 12 May 2010 in more detail.
The European Commission platform for online dispute resolution: www.ec.europa.eu/consumers/odr
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