The following information is provided on the basis of the German Ordinance on Service Providers' Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The LKC Group is made up of the following companies, which are joint operators of this website and responsible for its content.

The imprints of the individual companies:

LKC Kemper Czarske v. Gronau Berz GbR (Sozietät)

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Kemper Czarske v. Gronau Berz GbR (Sozietät)

Forstweg 8
D-82031 Gruenwald b. Munich, Germany
phone.: +49 89 546701-0
fax: +49 89 546701-40
email: gruenwald@lkc.de

VAT ID No.: DE 130758691

Here is our current data privacy policy.

Partners with power of representation:

  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Dipl.-Kfm. (MBA) Dr. Franz-Stephan v. Gronau (chartered accountant, solicitor, tax advisor)
  • Dr. Stefan Berz (chartered accountant, tax advisor)
  • Dipl.-Kfm. Univ. (MBA)) Robert M. Beck (chartered accountant, tax advisor)
  • Dipl.-Kfm. (MBA) Dr. Stephan Salzmann (solicitor, tax advisor)
  • Zeno Eder (solicitor, tax advisor)
  • Dipl.-Kfm. (MBA) Malte Thalemann (chartered accountant, tax advisor)
  • Dipl.-Betriebswirt (FH) (business administration) Joachim D. Heinrich (chartered accountant, tax advisor)

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone.:   +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.
The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone.: + 49 89 157902-0
fax: + 49 89 157902-19
www.stbk-muc.de

Nuremberg Chamber of Tax Advisors
Karolinenstrasse 28
90402 Nuremberg
www.stbk-nuernberg.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone.: + 49 30 726161-0
fax: + 49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

BRG Treuhand- und Steuerberatungsgesellschaft mbH

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

BRG Treuhand- und Steuerberatungsgesellschaft mbH

Forstenrieder Allee 70
81476 Munich
phone: +49 89 745515-0
fax: +49 89 745515-55
email: brg@wpnet.de

Tax Number: DE 143/121/-90681
The company is entered with the registry court: Munich District Court under HRB 7961

Here is our current data privacy policy.

Managing directors with power of representation:

  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Dr. Stefan Berz (chartered accountant, tax advisor)
  • Thomas Eibl (chartered accountant, tax advisor)
  • Frank Ferdinand (solicitor/tax advisor)

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone: +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.
The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: +49 89 157902-0
fax: +49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: +49 30 726161-0
fax: +49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Berufshaftpflichtversicherung unten:

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

Datag Steuerberatungsgesellschaft KG

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

Datag Steuerberatungsgesellschaft KG with registered office in Traunstein

Crailsheimstraße 7
83278 Traunstein
phone: +49 861 98787 -0
fax: +49 861 98787 -99
E-Mail: traunstein@datag.de

AG Traunstein HRA 10092
VAT ID: DE 264246986

Here is our current data privacy policy.

With branch offices in

  • 83471 Berchtesgaden, Bahnhofsplatz 2

Additional personally liable partners:

  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Dipl.-Kfm. (MBA) Dr. Stefan Berz (chartered accountant, tax advisor)
  • Wolfgang S. Koeck (tax advisor)

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: +49 89 157902-0
fax: +49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone: +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.

The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: +49 30 726161-0
fax: +49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Konold & Kollegen Steuerberatungsgesellschaft mbH

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Konold & Kollegen Steuerberatungsgesellschaft mbH

Rosenheimer Landstrasse 74
D-85521 Ottobrunn
phone: +49 89 660697 0
fax: +49 89 660697 50
email: ottobrunn@lkc.de

Munich District Court, HRB 196208
VAT ID No.: DE 281 397 376

Here is our current data privacy policy.

Managing Directors:

  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)

Dr. Robert Konold (chartered accountant, solicitor, tax advisor)

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: + 49 89 157902-0
fax: + 49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone: +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.

The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: +49 30 726161-0
fax: +49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Tegernsee Steuerberatungsgesellschaft KG

LKC Tegernsee Steuerberatungsgesellschaft KG

Zum Seeblick 9
83703 Gmund am Tegernsee
Tel. +49 8022 7501-0
Fax +49 8022 7501-20
Email: gmund@lkc.de

Partnership company, Munich District Court HRA 110645
Tax number: 139/165/03401

Here is our current data privacy policy.

Additional personally liable partners:

  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Dipl.-Kfm. (MBA) Dr. Franz-Stephan v. Gronau (chartered accountant, solicitor, tax advisor)
  • Dr. Stefan Berz (chartered accountant, tax advisor)

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: +49 89 157902-0
fax: +49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone: +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.

The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: +49 30 726161-0
fax: +49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Dr. Schoberer & Kollegen GbR

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Dr. Schoberer & Kollegen GbR

Obere Hauptstrasse 33
D-85354 Freising
phone: +49 8161 5386-0
fax: +49 8161 3087
email: freising@lkc.de

Freising Tax Authority
Tax No.: 115/167/04200

Here is our current data privacy policy.

Partners:

  • Dipl.-Oekonom (economics), Dipl. Betriebswirt (bus. admin.) Dr. Josef Schoberer (tax advisor)
  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Dipl.-Kfm. (MBA) Dr. Franz-Stephan v. Gronau (chartered accountant, solicitor, tax advisor)
  • Dipl.-Kfm. (MBA) Dr. Stefan Berz (chartered accountant, tax advisor)

 

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone: +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.
The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: +49 89 157902-0
fax: +49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: +49 30 726161-0
fax: +49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Berufshaftpflichtversicherung unten:

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Jordan GmbH & Co. KG

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Jordan GmbH & Co. KG

Virmondstrasse 2a
D-47877 Willich
phone: +49 2151 9317566
fax: +49 2151 9317567
email: willich@lkc.de

Munich District Court, HRA 6382
Tax Number: 102/5745/2007

Here is our current data privacy policy.

Personally liable partners: LKC Management Steuerberatungsgesellschaft mbH

Partners with power of representation:

  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Dipl.-Kfm. (MBA) Dr. Franz-Stephan v. Gronau (chartered accountant, solicitor, tax advisor)
  • Dr. Stefan Berz (chartered accountant, tax advisor)
  • Peter Jordan

The personally liable partner is a member of the Stuttgart Chamber of Tax Advisors.

Managing director with power of sole representation:
Peter Jordan

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Löwenau & Partner Steuerberatungsgesellschaft

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Loewenau & Partner Steuerberatungsgesellschaft 

Ahornallee 36
14050 Berlin
phone: +49 30 301134-0
fax: +49 30 301134-44
email: kontakt@lkc.de

Partnership Company, Charlottenburg District Court, PR430
VAT ID No.: DE 249672740

Here is our current data privacy policy.

Partners:

  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Dipl.-Kfm. (MBA) Dr. Franz-Stephan v. Gronau (chartered accountant, solicitor, tax advisor)
  • Dr. Stefan Berz (chartered accountant, tax advisor)
  • Joerg Loewenau (tax advisor)

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Berlin Chamber of Tax Advisors, which is responsible for them as a supervisory authority:

Berlin Chamber of Tax Advisors
Nederlinger Strasse 9
10787 Berlin
phone: +49 30 889261-0
fax: +49 30 889261-10
www.stbk-muc.de

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: +49 89 157902-0
fax: +49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone: +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.

The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: +49 30 726161-0
fax: +49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Rauch und Kollegen Steuerberatungsgesellschaft mbH & Co. KG

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Rauch & Kollegen Steuerberatungsgesellschaft mbH & Co. KG

Kaufbeurer Strasse 13
D-86825 Bad Woerishofen
phone: +49 8247 99234-0
fax: +49 8247 99234-20
email: badwoerishofen@lkc.de

Tax number: 140/167/54405

Here is our current data privacy policy.

Personally liable partners: LKC Management Steuerberatungsgesellschaft mbH

Partners with power of representation:

  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Dipl.-Kfm. (MBA) Dr. Franz-Stephan v. Gronau (chartered accountant, solicitor, tax advisor)
  • Dr. Stefan Berz (chartered accountant, tax advisor)
  • Michael Rauch (tax advisor)
  • Thorsten Haering (tax advisor, Dipl. Betriebswirtschaft (business administration))

The personally liable partner is a member of the Munich Chamber of Tax Advisors.
Munich Chamber of Tax Advisors corporation under public law Nederlinger Strasse 9 80638 Munich Tel.: +49 89 157902-0 Fax: +49 089 15702-19 www.steuerberaterkammer-muenchen.de
The professional status of tax advisor is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone:   +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.

The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: + 49 30 726161-0
fax: + 49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Rechtsanwaltsgesellschaft mbH

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Rechtsanwaltsgesellschaft mbH

Possartstrasse 21
D- 81679 Munich
phone: +49 89 2324169-0
fax: +49 89 2324169-20
email: kontakt@lkc.de

Munich District Court HRB 179 204
VAT ID:  DE 265 219 553

Here is our current data privacy policy.

Managing Directors:

  • Tobias Schwartz (solicitor, Certified Specialist for Labour Law, Certified Specialist for Commercial and Corporate Law)
  • Thomas C. Schrank (solicitor)
  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Dr. Franz-Stephan v. Gronau (chartered accountant, tax advisor)
  • Dipl.-Kfm. (MBA) Dr. Stephan Salzmann (solicitor, tax advisor)
  • Zeno Eder (solicitor, tax advisor)
  • Dr. Sandro Ulrici (solicitor)
  • Dr. Christian Ruso (solicitor, Certified Specialist for Tax Law)
  • Christoph Obermeier (solicitor)
  • Prof. Dr. Andreas Quiring (solicitor)
  • Christina Siegert (solicitor, Certified Specialist for Insolvency Law)
  • Dr. Hans-Joachim Karpf (chartered accountant, solicitor, tax advisor)
  • Dr. Jasper v. Hoerner (solicitor)

With branch offices in

  • Zum Seeblick 9, 83703 Gmund
  • Thomas-Mann-Strasse 50, 90471 Nuremberg
  • Eduard-Rueber-Strasse 7, 83022 Rosenheim
  • Philosophenweg 9 a, 82418 Murnau
  • Wittelsbacher Strasse 1, 83435 Bad Reichenhall
  • Innere Muenchener Strasse 34, 84036 Landshut
  • Obere Hauptstrasse 33, 85354 Freising
  • Im Gewerbepark D75, 93059 Regensburg

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone: +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.
The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: +49 89 157902-0
fax: +49 89 157902-19
www.stbk-muc.de

Der Berufsstand der Steuerberater unterliegt im Wesentlichen nachfolgend genannten Regelungen:

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
Tel.: + 49 30 726161-0
Fax: + 49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Robl & Kollegen Steuerberatungsgesellschaft mbH

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Robl & Kollegen Steuerberatungsgesellschaft mbH

Innere Muenchener Strasse 34
84036 Landshut

phone: +49 871 94310-0
fax: +49 871-94310-20
email: landshut@lkc.de

Partnership Company, Landshut District Court HRB 4806
Tax Number:VAT ID No.: DE 199 325 722

Here is our current data privacy policy.

Managing Directors:

  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Josef Robl (sworn bookkeeper / tax advisor / certified specialist for international tax law / Farm Accountancy Office)
  • Reinhold Schroetfinger (Tax Advisor, Dipl.-Kfm. Univ. (MBA)))

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors, which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: +49 89 157902-0
fax: +49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone:  +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.

The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: +49 30 726161-0
fax: +49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Rosenheim Steuerberatungsgesellschaft mbH

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Rosenheim Steuerberatungsgesellschaft mbH

Eduard-Rueber-Strasse 7
83022 Rosenheim
phone: +49 8031 1804 0
fax: +49 8031 1804 33
email: kontakt@lkc.de

Traunstein District Court, HRB 18823
VAT ID No.: DE 262 904 393

Here is our current data privacy policy.

Managing Directors:

    • Matthias Gross (solicitor)
    • Dipl.-Betriebswirtin (FH) (business administration) Veronika Kogel (tax advisor)
    • Dipl.-Kfm. (MBA) Dr. Franz-Stephan v. Gronau (chartered accountant, solicitor, tax advisor)

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: +49 89 157902-0
fax: +49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone: +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.

The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: +49 30 726161-0
fax: +49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Winterstein Ecker & Partner Steuerberatungsgesellschaft mbB

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Winterstein Ecker & Partner
Steuerberatungsgesellschaft mbB

Elsenheimerstr. 7
D-80687 Munich
phone: +49 89 133015
fax: +49 89 1678831
email: kontakt@lkc.de

Partnerschaftsgesellschaft, AG Munich PR 616
VAT ID: DE 245891439

Here is our current data privacy policy.

Partners:

  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Dipl.-Kfm. (MBA) Dr. Franz-Stephan v. Gronau (chartered accountant, solicitor, tax advisor)
  • Dipl.-Kfm. (MBA) Dr. Stefan Berz (chartered accountant, tax advisor)
  • Dipl.-BW (FH) (business management) Peter Winterstein (tax advisor)
  • Silvia Ecker (tax advisor)

Branch office in:

82418 Murnau, Philosophenweg 9a

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: + 49 89 157902-0
fax: + 49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone:   +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.
The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

 

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: + 49 30 726161-0
fax: + 49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Schroedinger Leeb-Wittmann Steuerberatungsgesellschaft mbH & Co. KG

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Schroedinger Leeb-Wittmann Steuerberatungsgesellschaft GmbH & Co. KG

Max-Gerhaher-Strasse 14
94315 Straubing
phone: +49 94 21 – 2 30 25
fax: +49 94 21 – 1 04 98
email: straubing@lkc.de

Tax ID No.: DE 181 242 121

Here is our current data privacy policy.

Partners:

  • Nicolas Kemper (chartered accountant, tax advisor, solicitor)
  • Dr. Franz-Stephan v. Gronau (chartered accountant, tax advisor, solicitor, Dipl.-Kfm. (MBA))
  • Dr. Stefan Berz (chartered accountant, tax advisor)
  • Helga Leeb-Wittmann (tax advisor)
  • Ernst Schroedinger (tax advisor)

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone:   +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.
The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: + 49 89 157902-0
fax: + 49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: + 49 30 726161-0
fax: + 49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Service GmbH

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Service GmbH

Forstweg 8
82031 Gruenwald
phone:  +49 89 546 701-0
fax :  +49 89 546 701 -0
Email: service@lkc.de

Munich District Court HRB 191920
VAT ID:  DE 278555845

Here is our current data privacy policy.

Managing Directors:

  • Walter Bittlmeyer
  • Wolfgang Jank

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.

The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

The relevant professional regulations include but are not limited to

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Transaction GmbH

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Transaction GmbH

Forstweg 8
D-82031 Gruenwald b. Muenchen
phone: +49 89 546701-0
fax: +49 89 546701-40
email: gruenwald@lkc.de

Munich District Court, HRB 196208
VAT ID No.: DE 281 397 376

Here is our current data privacy policy.

Managing director with power of sole representation:
Dr. Matthias Schwierz

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC TREUBEG mbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft

The transparency report for LKC TREUBEG can be downloaded or viewed here »

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC TREUBEG mbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft

Forstweg 8
82031 Gruenwald b. Muenchen
phone: +49 89 546701 0
fax: +49 89 546701 40
email: kontakt@lkc.de

Munich District Court, HRB 423 49
VAT ID No.: DE 129340733

Here is our current data privacy policy.

Managing Directors:

  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Dipl.-Kfm. (MBA) Dr. Franz-Stephan v. Gronau (chartered accountant, solicitor, tax advisor)
  • Dr. Stefan Berz (chartered accountant, tax advisor)
  • Dipl.-Kfm. (MBA) Stefan Czarske (chartered accountant, tax advisor)
  • Dipl.-Kfm. (MBA) Sigrid Leinauer (chartered accountant, tax advisor)
  • Dipl.-Kfm. (MBA) Thomas Peschges (chartered accountant, tax advisor)
  • Dipl.-Betriebswirt (FH) (business management) Thomas Eder (Certified Accountant, tax advisor)
  • Robert Muraz (chartered accountant, tax advisor)
  • Thomas Eibl (chartered accountant, tax advisor)
  • Reinhold Eder (chartered accountant, tax advisor)
  • Dr. Thomas Kraeusslein (chartered accountant, tax advisor)

Branch offices in

  • 80538 Munich, Elsenheimerstrasse 7
  • 14050 Berlin, Ahornallee 36

The company and its authorised representatives belong to the Chamber of Public Accountants that is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: + 49 30 726161-0
fax: + 49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: + 49 89 157902-0
fax: + 49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone:   +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.
The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

W & P – Treuhand GmbH Steuerberatungsgesellschaft

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

W & P – Treuhand GmbH Steuerberatungsgesellschaft 

Birkbuschstrasse 25
81379 Munich
phone: +49 89 748223 500
fax: +49 89 748223 997
email: kontakt@wp-t.de

Munich District Court HRB 96042
Tax Number:VAT ID No.: 129470144

Here is our current data privacy policy.

Managing Directors:

  • Kleint Matthias (tax advisor)
  • Eder, Reinhold (tax advisor)
  • Andrea Schreiner (tax advisor)
  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Dr. Stefan Berz (chartered accountant, tax advisor)

W & P GmbH Auditing Firm

Birkbuschstrasse 25
81379 Munich
phone: +49 89 748223 500
fax: +49 89 748223 997
email: kontakt@wp-t.de

Munich District Court HRB 137961
Tax Number: 143/193/70448

Managing Directors: 

  • Dr. Berz, Stefan (chartered accountant, tax advisor)
  • Eder, Reinhold (tax advisor)

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone:   +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.
The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
Tel.: + 49 89 157902-0
Fax: + 49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: + 49 30 726161-0
fax: + 49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Berufshaftpflichtversicherung unten:

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

WW+KN Wagner Winkler & Collegen GmbH Steuerberatungsgesellschaft

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

WW+KN Wagner Winkler & Collegen GmbH
Steuerberatungsgesellschaft

Im Gewerbepark D75
D-93059 Regensburg
phone: +49 941 58613-0
fax: +49 941 58613-199
email: regensburg@wwkn.de

Commercial Register: Regensburg HRB 95 07

VAT ID No.: DE 238074816

Here is our current data privacy policy.

Authorised representatives:

  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Dr. Dipl.-Kfm. (MBA) Stefan Berz (chartered accountant, tax advisor)
  • Matthias Winkler (tax advisor, certified specialist for international tax law)

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone:   +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.
The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: + 49 89 157902-0
fax: + 49 89 157902-19
www.stbk-muc.de

Nuremberg Chamber of Tax Advisors
Karolinenstrasse 28
90402 Nuremberg
www.stbk-nuernberg.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: + 49 30 726161-0
fax: + 49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Ziegler & Partner Steuerberatungsgesellschaft

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Ziegler & Partner Steuerberatungsgesellschaft

Elsenheimerstr. 7
D-80687 Munich
phone: +49 89 515047-0
fax: +49 89 515047-77
email: muenchen@lkc.de

Partnership Company, Munich District Court PR833
Tax Number: 145/239/40539

Here is our current data privacy policy.

Partners:

  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Dipl.-Kfm. (MBA) Dr. Franz-Stephan v. Gronau (chartered accountant, solicitor, tax advisor)
  • Dipl.-Kfm. (MBA) Dr. Stefan Berz (chartered accountant, tax advisor)
  • Dipl.-BW (FH) (business management) Peter Winterstein (tax advisor)
  • Dipl.-Volkswirt (economy) Wolfgang Ziegler (tax advisor)
  • Silvia Ecker (tax advisor)

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: + 49 89 157902-0
fax: + 49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone:   +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.

The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: +49 30 726161-0
fax: +49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Dr. Kräußlein & Kollegen GmbH Steuerberatungsgesellschaft

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Dr. Kraeusslein & Kollegen GmbH Steuerberatungsgesellschaft

Seifartshofstrasse 25
96450 Coburg
phone: +49 9561 8836 0
fax: +49 9561 8836 88
email: info@dr-kraeusslein.de

Coburg District Court, HRB 5961
VAT ID No.: DE 315888347
Here is our current data privacy policy.

Managing Directors:

  • Dr. Thomas Kraeusslein (chartered accountant, tax advisor)
  • Nicolas Kemper (chartered accountant, tax advisor, solicitor)
  • Dr. Stefan Berz (chartered accountant, tax advisor)

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: + 49 89 157902-0
fax: + 49 89 157902-19
www.stbk-muc.de

Nuremberg Chamber of Tax Advisors
Karolinenstrasse 28
90402 Nuremberg
www.stbk-nuernberg.de

phone: +49 (0) 911 94626-0
fax: +49 (0) 911 94626-30
info@stbk-nuernberg.de
www.stbk-nuernberg.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone:   +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.                                                                                                                                                                       The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: + 49 30 726161-0
fax: + 49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Analytics GmbH

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Analytics GmbH

Rosenheimer Landstrasse 74
D-85521 Ottobrunn
phone: +49 89 660697 0
fax: +49 89 660697 50
email: ottobrunn@lkc.de

Munich District Court HRB 246888
VAT ID No.: DE 322 411 097

Here is our current data privacy policy.

Managing Directors:

  • Sandra Schweizer – Diplom Mathematikerin (FH) (mathematician)

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Weichselgärtner Brockschmidt GmbH Steuerberatungsgesellschaft

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Weichselgaertner Brockschmidt GmbH Steuerberatungsgesellschaft

Thalkirchner Str. 74
D-80337 Munich
phone: +49 89 539061 – 0
fax: +49 89 53868734
email: info@bayerntax.de

Munich District Court, HRB 62815
VAT ID No.: DE 130 245 701

Here is our current data privacy policy.

Managing Directors:

  • Dipl.Kfm. (commerce) Josef Weichselgaertner (tax advisor)
  • Ralf Brockschmidt (tax advisor)
  • Dr. Stefan Berz (chartered accountant, tax advisor)

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: + 49 89 157902-0
fax: + 49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Kellerer Steuerberatungsgesellschaft mbH

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Kellerer Steuerberatungsgesellschaft mbH

Michael-Weingartner-Str. 5
D- 85276 Pfaffenhofen
phone: +49 08441 797980
fax: +49 08441 8716871
email: info@kanzleikellerer.de

Munich District Court HRB 62815
VAT ID: DE 326 846 055

Here is our current data privacy policy.

Managing Directors:

  • Eduard Kellerer (tax advisor)
  • Dr. Franz-Stephan von Gronau (chartered accountant, solicitor, tax advisor)

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone:   +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.
The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: + 49 89 157902-0
fax: + 49 89 157902-19
www.stbk-muc.de

Nuremberg Chamber of Tax Advisors
Karolinenstrasse 28
90402 Nuremberg
www.stbk-nuernberg.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: + 49 30 726161-0
fax: + 49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Berufshaftpflichtversicherung unten:

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Rosenheim Rechtsanwaltsgesellschaft mbH

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Rosenheim Rechtsanwaltsgesellschaft mbH

Eduard-Rueber-Strasse 7
83022 Rosenheim
phone: +49 8031 1804 0
fax: +49 8031 1804 33
email: kontakt@lkc.de

Traunstein District Court, HRB 18823
VAT ID No.: DE 262 904 393

Here is our current data privacy policy.

Managing Directors:

    • Matthias Gross (solicitor)
    • Dipl.-Betriebswirtin (FH) (business administration) Veronika Kogel (tax advisor)
    • Dipl.-Kfm. (MBA) Dr. Franz-Stephan v. Gronau (chartered accountant, solicitor, tax advisor)

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: + 49 89 157902-0
fax: + 49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone:   +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.

The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: + 49 30 726161-0
fax: + 49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

W & R Weigell Rechtsanwälte Partnerschaft mbB

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

W & R Weigell Rechtsanwälte Partnerschaft mbB

Brienner Str. 5
D- 80333 München
phone.:  +49 89 2421589-0
fax :  +49 89 2421589-9
email: info@weigell.de

Munich District Court, PR 1332
VAT ID:  DE 295 668 215

Here is our current data privacy policy.

Managing Directors:

  • Manuela Beckert (solicitor)
  • Martina Butenschön (solicitor)
  • Nicolas Kemper (chartered accountant, solicitor, tax advisor)
  • Dr. Franz-Stephan v. Gronau (chartered accountant, solicitor, tax advisor)
  • Tobias Schwartz (solicitor)

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone:   +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.
The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Nuremberg Chamber of Tax Advisors , which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: + 49 89 157902-0
fax: + 49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: + 49 30 726161-0
fax: + 49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

Martin Schwab Steuerberatungsgesellschaft mbH

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

Martin Schwab Steuerberatungsgesellschaft mbH

Waldhofweg 3
D- 83471 Berchtesgaden
phone:  +49 8652 9565-0
fax :  +49 8652 9565-65
email: info@stbschwab.de

Traunstein District Court, HRB 27991

Here is our current data privacy policy.

Managing Director:

  • Martin Schwab (Dipl. -Kfm./tax advisor)

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors, which is responsible for them as a supervisory authority:

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: + 49 89 157902-0
fax: + 49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone:   +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.

The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: + 49 30 726161-0
fax: + 49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer »

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

LKC Berlin Fellguth Fuchs & Gelling Steuerberatungsgesellschaft mbH

The following information is provided on the basis of the German Ordinance on Service Providers’ Duty to Inform (“DL-InfoV”) from 12 March 2010 (which was enacted to implement Directive 2006/123/EC on services in the internal market) and the German Telemedia Act (“TMG”).

The provider of this internet site for the purposes of § 5 TMG is

LKC Berlin Fellguth Fuchs & Gelling Steuerberatungsgesellschaft mbH

Fasanenstraße 33
10719 Berlin
phone: +49 30 884690-0
fax: +49 30 884690-10
email: info@ffg.berlin

Charlottenburg District Court, HRB 217886

Here is our current data privacy policy.

Partner im Sinne des PartGG sind: 

  • Nicolas Kemper(chartered accountant, solicitor, tax advisor)
  • Jörg Löwenau (tax advisor)
  • Alexander Fuchs (chartered accountant, tax advisor)

The company and its authorised representatives, provided they bear the professional title “tax advisor” (even in combination with other professional titles), belong to the Munich Chamber of Tax Advisors or the Berlin Chamber of Tax Advisors, which is responsible for them as a supervisory authority:

Berlin Chamber of Tax Advisors
Nederlinger Strasse 9
10787 Berlin
phone: + 49 30 889261-0
fax: + 49 30 889261-10
www.stbk-muc.de

Munich Chamber of Tax Advisors
Nederlinger Strasse 9
80638 Munich
phone: + 49 89 157902-0
fax: + 49 89 157902-19
www.stbk-muc.de

The professional status of tax advisors is essentially subject to the following regulations:

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de.

Authorised representatives who bear the professional title “solicitor” (even in combination with other professional titles) belong to the Munich Bar Association, which is responsible for them as a supervisory authority:

Bar Association for the Munich Higher Regional Court
Tal 33
80331 Munich
phone:   +49 89 532944-0
fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

Unless otherwise indicated, all solicitors are licensed to practice in the Federal Republic of Germany.

The relevant professional regulations include but are not limited to the German Federal Code for the Legal Profession, the Professional Code for Solicitors, the Specialist Lawyers Act, the Solicitor Remuneration Act, the Federal Schedule of Fees for Solicitors, and the professional regulations for solicitors of the European Union. You will find them under www.brak.de in the rubric “Berufsrecht (professional law)”.

Authorised representatives who bear the professional title “Chartered Accountant” (even in combination with other professional titles) belong to the Chamber of Public Accountants, which is responsible for them as a supervisory authority:

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
phone: + 49 30 726161-0
fax: + 49 30 726161-212
www.wpk.de

The relevant professional regulations include but are not limited to

The current versions of the preceding regulations and additional notices to that end can also be retrieved from the homepage of the Chamber of Public Accountants at www.wpk.de under “Rechtsvorschriften (Legal Statutes)”.

Professional indemnity insurance:

We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 – 50, 60311 Frankfurt. The spatial area of application of the insurance coverage includes activities in Europe and therefore satisfies at least the requirements of the provisions in accordance with § 51 German Federal Code for the Legal Profession (BRAO); § 67 Tax Consultancy Act (StBerG) and §§ 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); § 54 of the Act on a Professional Code for Chartered Accountants (WPO) in conjunction with the Regulation on the Professional Liability Insurance of Certified Accountants and Sworn Chartered Accountants (WPBHV).

Disclaimer

Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.
Information is placed on this website to present the LKC Group and its individual law firms and branches. It does not constitute legal or tax advice and is not a substitute for either.

Content and availability of this website

The content provided on this website was created with the utmost diligence. However, the LKC (company) cannot guarantee that it is correct, complete, or up to date.

As far as possible, the LKC (company) tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Copyright

All contents and structures of this website are protected under copyright and ancillary copyright laws. Publication in the World Wide Web or other Internet services will not constitute any declaration of consent for other use by third parties. Any exploitation not permitted under German copyright law requires prior written consent from LKC (company). Please contact Mr Walter Bittlmeyer »

Consultation, conception, design, and programming for this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

www.seitenwind.com
info@seitenwind.com

Information on the problem of external links

As the content provider in accordance with § 7(1) TMG, the LKC (company) is legally responsible for our “own content” which we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. Through the cross-referencing to that extent, the LKC (company) holds “external content” ready for use which is identified on this website.
“Links” always means “living” (dynamic) references. When the external content was first linked, the LKC (company) checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

The EU Commission’s platform for Online Dispute Resolution (ODR):

In accordance with Regulation (EU) No. 524/2013 on online dispute resolution for consumer disputes, as of 9 January 2016 disputes with companies in connection with online purchase contracts or online service contracts may be settled out of court, via an online platform. This platform is set up by the European Commission and provided via the following link: http://ec.europa.eu/consumers/odr/. Therefore, disputes may be settled via this ODR platform. Our email address is: gruenwald@lkc.de

General information in accordance with § 36 VSBG (Law on Settling Consumer Disputes):

LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.

Conception, design, and programming of this website:

seitenwind GmbH
Blumenstr. 18
93055 Regensburg

https://seitenwind.com »

Expansion, optimization, maintenance & support:

Content Courier
Corina Dobbertin
Hamburger Straße 18
69181 Leimen

www.content-courier.de

Photos of locations, employees, and meetings:

Andreas Pohlmann
Herzogstraße 59, 80803 München
andreaspohlmann.com »
Fotograf Markus Tretter, Lindau/Bodensee

Photos of LKC events were taken by employees and friends of the company.

All texts, photos, graphics, and other components and content of this website are copyright-protected. Using any of these, even in part, requires the written consent of their copyright holder.

Pleace contact LKC Service GmbH

Content of this website

The content provided on this website was created with the utmost diligence. However, the LKC Group cannot guarantee that it is correct, complete, or up to date. Information is placed on this website to present the LKC Group and its individual companies and branches; it does not constitute legal or tax advice and is not a substitute for either.

Availability of the website

As far as possible, the LKC Group tries to provide uninterrupted accessibility of the website. But although we proceed with the greatest care, downtimes cannot be ruled out. We therefore reserve the right to alter or discontinue our services at any time. We assume no liability for interruptions or other malfunctions caused by incorrectly created files or by formats with faulty structures.

Note on issues relationg to external links

As the content provider in accordance with § 7(1) TMG, the LKC Group is legally responsible for our “own content” that we keep ready for use. And that content must be differentiated from links that make cross-references to content held by other providers. When the external content was first linked, the LKC Group checked it for whether it might trigger criminal or civil liability. However, we do not constantly check the content referred to in our services for changes that might justify new liability. It we determine, or if others point out, that specific content to which we have provided a link triggers criminal or civil liability, we will delete that link.

Partners

You will find an overview of the LKC Group’s partners on this page. The content provided there is meant only to inform visitors to this website. We do not guarantee it is complete or correct. All information related to “provider identification” in accordance with the TMG is shown in the imprints listed on the left.