Publishing Information

Treuhand Heidelberg Steuerberatungsgesellschaft mbH
Friedrich-Ebert-Anlage 46/1
69117 Heidelberg, Germany
Phone: 49-6221-9043-80
Fax: 49-6221-9043-32

E-mail: kanzlei@treuhandheidelberg.de
Website: www.treuhandheidelberg.de

Managing Directors and responsible for content § 18 section 2 of MStV
Reinhard Kreide, Ulrich Herzog, Hans-Jürgen Rupertus, Markus Mohr, Björn von Olnhausen, Roger Wisniowski, Louis Metz

Registered with Mannheim Local Court, HRB 332480
VAT ID number:DE 143312192

Treuhand Heidelberg Wirtschaftsprüfungsgesellschaft von Olnhausen & Partner mbB
Friedrich-Ebert-Anlage 46/1
69117 Heidelberg, Germany
Phone: 49-6221-9043-80
Fax: 49-6221-9043-32

E-mail: mannheim@treuhandheidelberg.de
Website: www.treuhandheidelberg.de

Partners and responsible for content [section 6 of the German Teleservices Act (Teledienstegesetz – TDG)]
Björn von Olnhausen, Reinhard Kreide

Registered with Mannheim Local Court, PR 700265

Statutory title of profession

All of the members of the profession identified on this website as “Wirtschaftsprüfer/-in” (German public auditor) or “Steuerberater/-in” (German tax advisor) hold the professional title of “Wirtschaftsprüfer/Wirtschaftsprüferin Bundesrepublik Deutschland” or “Steuerberater/Steuerberaterin Bundesrepublik Deutschland”. They are accredited in the Federal Republic of Germany.

Responsible supervisory authorities

Wirtschaftsprüferkammer (Chamber of Public Auditors), corporation under public law
Rauchstraße 26
10787 Berlin, Germany
Phone: 49-30-726161-0
Fax: 49-30-726161-212

Steuerberaterkammer (Chamber of Tax Advisors) Nordbaden
Vangerowstraße 16/1
69115 Heidelberg, Germany
Phone: 49-6221-183077

Steuerberaterkammer (Chamber of Tax Advisors) Stuttgart
Körperschaft des öffentlichen Rechts
Hegelstraße 33
70174 Stuttgart, Germany
Phone: 49-711-61948–0
Fax:49-711-61948–702

Regulations governing this profession

The professionals of Treuhand Heidelberg Steuerberatungsgesellschaft mbH and Treuhand Heidelberg Wirtschaftsprüfungsgesellschaft von Olnhausen & Partner mbB are members of the relevant professional association and are all accredited in Germany. They are subject to the applicable professional regulations. The local chambers act as the supervisory authorities of the companies.

(1) Tax advisors (Steuerberater)

The tax advisors are members of the Steuerberaterkammer (Chamber of Tax Advisors) Nordbaden or Stuttgart and are admitted to practice by the Ministry of Finance of Baden-Württemberg. The Steuerberater profession is primarily subject to the following regulations:

a) German Act on Tax Advisors (Steuerberatungsgesetz – StBerG)
b) Regulations Implementing the German Act on Tax Advisors (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften – DVStB)
c) German Regulations on Tax Advisors’ Fees (Steuerberatergebührenverordnung – StBGebV)
d) Professional Regulations of the German Federal Chamber of Tax Advisors (Berufsordnung der Bundes-Steuerberaterkammer – BOStB)

Note

The professional regulations can be inspected at the responsible Steuerberaterkammer (Chamber of Tax Advisors) Nordbaden (www.stbk-nordbaden.de) and on the website of the Bundessteuerberaterkammer (Federal Chamber of Tax Advisors) (www.bstbk.de).

The General Terms and Conditions of Business for Tax Advisors, Agents, and Companies are applicable.

(2) Public auditors (Wirtschaftsprüfer)

The Wirtschaftsprüfer profession is primarily subject to the following professional regulations:

a) German Regulation on Public Auditors (Wirtschaftsprüferordnung – WPO)
b) Professional Code for German Public Auditors/Certified Accountants (Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer – BS WP/vBP)
c) Statutory Quality Control Rules (Satzung für Qualitätskontrolle)
d) German Regulation on Official Seals (Siegelverordnung)
e) Professional liability insurance for Wirtschaftsprüfer

Note

The most recent version of the professional regulations can be inspected at the website of the Wirtschaftsprüferkammer (Chamber of Public Auditors) (www.wpk.de).

Professional liability insurance

Professional liability insurance has been obtained from HDI Versicherungs AG, HDI-Platz 1, 30659 Hanover, Germany.

Geographic applicability of insurance

a) Germany
b) Europe outside of Germany, Turkey and the states making up the territory of the former Soviet Union, including Lithuania, Latvia, and Estonia

Liability disclaimer

Copyright: These Web pages and their content are protected under German intellectual property and copyright law. Unauthorized reproduction outside of the narrow provisions of the German Copyright Act (Urheberrechtsgesetz – UrhG) without the written permission of Treuhand Heidelberg GmbH is strictly forbidden.

Liability for electronically accessible content: No claim is made that the content accessible here electronically is complete. The legal notices are without any commitment and therefore are not legally binding. Instead, they are intended to be informative with no guarantee assumed for their correctness.

Liability for links: The external links pointing to third-party content from this website lead to content by the relevant third party and not that of Treuhand Heidelberg GmbH. These links can be identified as such from their context or are specifically identified as such. Treuhand Heidelberg GmbH has absolutely no influence on the content provided there and does not claim ownership of this content by providing these links.

Concept, design, corporate design

QUANDEL DESIGN …
Schleusenstraße 17
60327 Frankfurt am Main, Germany
www.quandeldesign.de

Photography

Alexandra Vosding
www.alexandra-vosding.de

Realization

Zebes Informationstechnologien
www.zebes.de