{"id":9184,"date":"2018-07-11T08:23:12","date_gmt":"2018-07-11T08:23:12","guid":{"rendered":"https:\/\/lkc.de\/impressum\/"},"modified":"2021-12-16T10:13:57","modified_gmt":"2021-12-16T10:13:57","slug":"lkc-imprint","status":"publish","type":"page","link":"https:\/\/lkc.de\/en\/lkc-imprint\/","title":{"rendered":"Imprint"},"content":{"rendered":"<div id=\"pl-9184\"  class=\"panel-layout\" ><div id=\"pg-9184-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-9184-0-0\"  class=\"panel-grid-cell\" ><div id=\"panel-9184-0-0-0\" class=\"so-panel widget widget_content-block-widget panel-first-child\" data-index=\"0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-content-block-widget so-widget-content-block-widget-base\"\n\t\t\t\n\t\t>\n<div class=\"row center-xs white no-gutter\" >\n    <div class=\"col-xs-12 limit-width\">\n                    <div class=\"row\">\n                <div class=\"col-xs-12 col-sm-12\">\n                      \n                        <h2>Legal notices regarding the lkc group<\/h2>\n                                            <p>The following information is provided on the basis of the German Ordinance on Service Providers' Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The LKC Group is made up of the following companies, which are joint operators of this website and responsible for its content.<\/p>\n<p>The imprints of the individual companies:<\/p>            \n                <\/div>\n            <\/div>\n            <\/div>\n<\/div><\/div><\/div><div\n\t\t\t\n\t\t\tclass=\"so-widget-imprint-list-widget so-widget-imprint-list-widget-base\"\n\t\t\t\n\t\t>\n            <div class=\"row center-xs white no-gutter\">\n                <div class=\"col-xs-12 limit-width\">\n                    <div class=\"row\">\n                        <div class=\"col-xs-12\">\n                            <div class=\"row imprint-list\" id=\"imprint-list\">\n                                            <div class=\"col-xs-12 col-sm-6\">\n                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-holding-gmbh\">LKC Holding GmbH Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-analytics-gmbh\">LKC Analytics GmbH<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-audit-gmbh\">LKC Audit GmbH Wirtschaftspr\u00fcfungsgesellschaft<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-berlin\">LKC Berlin Fellguth Fuchs &amp; Gelling Steuerberatungsgesellschaft mbH<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"datag\">Datag Steuerberatungsgesellschaft KG<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-freising\">LKC Freising Steuerberatungsgesellschaft mbH &amp; Co. KG<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-gruenwald\">LKC Gr\u00fcnwald GmbH &#038; Co. KG Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-jordan\">LKC Jordan GmbH &amp; Co. KG<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-kellerer\">LKC Kellerer Steuerberatungsgesellschaft mbH<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-konold-steuer\">LKC Konold &amp; Kollegen Steuerberatungsgesellschaft mbH<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-konold-recht\">LKC Konold Rechtsanwaltsgesellschaft mbH<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-dr-kraeusslein\">LKC Dr. Kr\u00e4u\u00dflein &amp; Kollegen GmbH Steuerberatungsgesellschaft<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-landshut\">LKC Landshut Steuerberatungsgesellschaft mbH<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-loewenau\">LKC L\u00f6wenau &#038; Kollegen GmbH &#038; Co. KG Steuerberatungsgesellschaft<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"martin-schwab\">Martin Schwab Steuerberatungsgesellschaft mbH<\/a><\/div>\n                                        <\/div>\n                        <div class=\"col-xs-12 col-sm-6\">\n                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-rauch\">LKC Rauch und Kollegen Steuerberatungsgesellschaft mbH &amp; Co. KG<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-rechtsanwaltsgesellschaft-mbh\">LKC Rechtsanwaltsgesellschaft mbH<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-rosenheim-recht\">LKC Rosenheim Rechtsanwaltsgesellschaft mbH<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-rosenheim-steuer\">LKC Rosenheim Steuerberatungsgesellschaft mbH<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-service-gmbh\">LKC Service GmbH<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-schroedinger-leeb-wittmann\">LKC Schr\u00f6dinger Leeb-Wittmann Steuerberatungsgesellschaft mbH &amp; Co. KG<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-tegernsee\">LKC Tegernsee Steuerberatungsgesellschaft KG<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-transaction-gmbh\">LKC Transaction GmbH<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-treubeg\">LKC TREUBEG mbH Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"w-p-gmbh-wirtschaftspruefungsgesellschaft\">W &#038; P GmbH Wirtschaftspr\u00fcfungsgesellschaft<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"w-p-gmbh-steuerberatungsgesellschaft\">W &amp; P &#8211; Treuhand GmbH Steuerberatungsgesellschaft<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"w-r-weigell\">W &#038; R Weigell Rechtsanw\u00e4lte Partnerschaft mbB<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-weichselgaertner\">LKC Weichselg\u00e4rtner Brockschmidt GmbH Steuerberatungsgesellschaft<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-winterstein\">LKC Winterstein Ecker &amp; Partner Steuerberatungsgesellschaft mbB<\/a><\/div>\n                                                                <div class=\"imprint-item\"><a class=\"imprint-item-link\" data-href=\"lkc-ziegler\">LKC Ziegler &amp; Partner Steuerberatungsgesellschaft<\/a><\/div>\n                                        <\/div>\n                                    <\/div>\n                                                        <div class=\"imprint-content active\" id=\"imprint-content-lkc-holding-gmbh\"><h3 class=\"imprint-list-title\">LKC Holding GmbH Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Holding GmbH<\/strong><br \/>\n<strong>Wirtschaftspr\u00fcfungsgesellschaft<\/strong><br \/>\n<strong>Steuerberatungsgesellschaft<\/strong><\/p>\n<p>Brienner Stra\u00dfe 5<br \/>\nD-80333 Munich<br \/>\nphone: +49 89 2420828-0<br \/>\nfax: +49 89 2420828-29<br \/>\nemail: <a href=\"&#109;&#x61;&#x69;&#108;&#x74;&#x6f;:&#x68;&#x6f;l&#100;&#x69;n&#103;&#x40;l&#107;&#x63;&#46;&#100;&#x65;\">ho&#108;&#100;&#105;&#x6e;&#x67;&#x40;&#x6c;kc&#46;&#100;&#101;<\/a><\/p>\n<p>Munich District Court, HRB 250329<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing directors:<\/strong><\/p>\n<ul>\n<li>Nicolas Kemper (auditor, tax advisor, solicitor)<\/li>\n<li>Dr. Franz-Stephan v. Gronau (auditor, tax advisor, solicitor)<\/li>\n<li>Dr. Stephan Berz (auditor, tax advisor)<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"mail&#116;&#111;&#58;&#119;&#111;&#x6c;&#x66;&#x67;&#x61;&#x6e;&#x67;&#x2e;jank&#64;&#108;&#107;&#99;&#46;&#x64;&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"mai&#108;&#116;&#111;&#58;&#x69;&#x6e;&#x66;&#x6f;&#x40;&#x63;&#x6f;nte&#110;&#116;&#45;&#99;&#111;&#x75;&#x72;&#x69;&#x65;&#x72;&#x2e;de\">i&#110;&#102;&#x6f;&#x40;&#x63;on&#116;&#101;&#x6e;&#x74;&#x2d;c&#111;&#117;&#114;&#x69;&#x65;&#x72;&#46;&#100;&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#109;&#x61;&#x69;l&#116;&#x6f;:&#104;&#x6f;l&#100;&#x69;n&#103;&#x40;&#x6c;&#107;&#x63;&#x2e;d&#101;\">&#104;&#x6f;&#108;&#x64;&#105;&#x6e;&#103;&#x40;&#108;&#x6b;&#99;&#x2e;&#100;&#x65;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-analytics-gmbh\"><h3 class=\"imprint-list-title\">LKC Analytics GmbH<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Analytics GmbH<\/strong><\/p>\n<p>Rosenheimer Landstrasse 74<br \/>\nD-85521 Ottobrunn<br \/>\nphone: +49 89 660697 0<br \/>\nfax: +49 89 660697 50<br \/>\nemail: <a href=\"&#109;&#x61;&#x69;l&#116;&#x6f;&#x3a;o&#116;&#x74;o&#98;&#x72;&#x75;n&#110;&#x40;L&#75;&#x43;&#x2e;d&#101;\">&#111;t&#x74;o&#x62;r&#x75;n&#x6e;&#64;&#x6c;&#107;&#x63;&#46;&#x64;&#101;<\/a><\/p>\n<p>Munich District Court, HRB 246888<br \/>\nTax-ID: DE 322 411 097<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing Director:<\/strong><\/p>\n<ul>\n<li>Sandra Schweizer<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#109;&#x61;&#x69;&#108;&#x74;&#x6f;:&#x77;&#x6f;l&#102;&#x67;a&#110;&#x67;&#46;&#106;&#x61;n&#107;&#x40;l&#107;&#x63;&#x2e;&#100;&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#x6d;&#97;&#x69;&#x6c;t&#x6f;&#58;i&#x6e;&#102;o&#x40;&#99;&#x6f;&#x6e;t&#x65;&#110;t&#x2d;&#99;o&#x75;&#114;&#x69;&#x65;&#114;&#x2e;&#x64;e\">&#105;n&#x66;o&#x40;&#99;&#x6f;&#110;&#x74;&#101;n&#x74;-&#x63;&#111;&#x75;&#114;&#x69;&#101;&#x72;&#46;d&#x65;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#109;&#x61;&#x69;&#108;&#x74;&#x6f;:&#x6f;&#x74;t&#111;&#x62;r&#117;&#x6e;n&#64;&#x6c;k&#99;&#x2e;d&#101;\">ott&#111;&#98;&#114;&#117;&#x6e;&#x6e;&#x40;&#x6c;&#x6b;&#x63;&#x2e;de<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-audit-gmbh\"><h3 class=\"imprint-list-title\">LKC Audit GmbH Wirtschaftspr\u00fcfungsgesellschaft<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Audit GmbH<\/strong><br \/>\n<strong>Wirtschaftspr\u00fcfungsgesellschaft<\/strong><\/p>\n<p>Brienner Stra\u00dfe 5<br \/>\nD-80333 Munich<br \/>\nphone: +49 89 2420828-0<br \/>\nfax: +49 89 2420828-29<br \/>\nemail: <a href=\"&#x6d;&#x61;&#105;l&#x74;&#x6f;&#58;&#104;o&#x6c;&#x64;&#105;&#110;g&#x40;&#x6c;&#107;c&#46;&#x64;&#x65;\">&#104;&#x6f;l&#x64;&#x69;&#110;&#x67;&#64;&#108;&#x6b;&#99;&#x2e;d&#101;<\/a><\/p>\n<p>Munich District Court, HRB 269282<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing directors:<\/strong><\/p>\n<ul>\n<li>Nicolas Kemper (auditor, tax advisor, solicitor)<\/li>\n<li>Dr. Stefan Berz<\/li>\n<li>Gerd-J\u00fcrgen M\u00fcller<\/li>\n<li>Reinhold Eder<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#x6d;&#x61;&#105;&#108;to&#x3a;&#x77;&#x6f;&#108;fg&#x61;&#x6e;&#x67;&#46;&#106;a&#x6e;&#x6b;&#x40;&#108;&#107;c&#x2e;&#x64;&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#x6d;&#x61;&#x69;&#x6c;&#x74;&#x6f;&#x3a;&#x69;&#x6e;&#x66;&#x6f;&#x40;&#x63;&#x6f;&#x6e;&#x74;&#x65;&#x6e;&#x74;&#x2d;&#x63;&#x6f;&#x75;&#x72;&#x69;&#x65;&#x72;&#x2e;&#x64;&#x65;\">&#105;n&#x66;o&#x40;&#99;&#x6f;&#110;&#x74;&#101;n&#x74;-&#x63;&#111;&#x75;&#114;&#x69;&#101;&#x72;&#46;d&#x65;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#x6d;&#x61;&#x69;&#x6c;&#116;&#111;&#58;&#104;old&#x69;&#x6e;&#x67;&#x40;&#x6c;&#107;&#99;&#46;de\">&#104;&#x6f;&#x6c;&#100;&#x69;&#x6e;g&#x40;&#x6c;k&#99;&#x2e;d&#101;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-berlin\"><h3 class=\"imprint-list-title\">LKC Berlin Fellguth Fuchs &amp; Gelling Steuerberatungsgesellschaft mbH<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Berlin Fellguth Fuchs &amp; Gelling Steuerberatungsgesellschaft mbH<\/strong><\/p>\n<p>Fasanenstra\u00dfe 33<br \/>\n10719 Berlin<br \/>\nphone: +49 30 884690-0<br \/>\nfax: +49 30 884690-10<br \/>\nemail: <a href=\"&#x6d;&#x61;&#x69;&#108;&#116;o:&#x69;&#x6e;&#x66;&#111;&#64;ff&#x67;&#x2e;&#x62;&#101;&#114;li&#x6e;\">i&#110;&#102;&#x6f;&#x40;&#x66;fg&#46;&#98;&#x65;&#x72;&#x6c;i&#110;<\/a><\/p>\n<p>Berlin District Court Charlottenburg, HRB 217886<br \/>\nTax-ID: DE330973772<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing directors:<\/strong><\/p>\n<ul>\n<li>Nicolas Kemper (auditor, tax advisor, solicitor)<\/li>\n<li>J\u00f6rg L\u00f6wenau (tax advisor)<\/li>\n<li>Alexander Fuchs (auditor, tax advisor)<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#x6d;&#x61;&#x69;&#x6c;&#x74;&#x6f;&#x3a;&#x77;&#111;&#108;&#102;&#103;&#97;&#110;&#103;&#46;jan&#x6b;&#x40;&#x6c;&#x6b;&#x63;&#x2e;&#x64;&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#109;&#x61;i&#108;&#x74;o&#58;&#x69;n&#x66;&#x6f;&#64;&#x63;o&#110;&#x74;e&#110;&#x74;-&#x63;&#x6f;&#117;&#x72;&#x69;&#101;&#x72;&#46;&#100;&#x65;\">&#x69;&#x6e;&#102;&#111;&#64;&#x63;&#x6f;&#x6e;&#116;&#101;n&#x74;&#x2d;&#x63;&#111;&#117;r&#x69;&#x65;&#x72;&#46;&#100;e<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#109;&#x61;i&#108;&#x74;o&#58;&#x69;n&#x66;&#x6f;&#64;&#x66;f&#103;&#x2e;b&#101;&#x72;l&#x69;&#x6e;\">&#105;&#x6e;&#x66;&#111;&#x40;&#x66;f&#x67;&#x2e;b&#101;&#x72;l&#105;&#x6e;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-datag\"><h3 class=\"imprint-list-title\">Datag Steuerberatungsgesellschaft KG<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>Datag Steuerberatungsgesellschaft KG mit dem Sitz in Traunstein<\/strong><\/p>\n<p>Crailsheimstra\u00dfe 7<br \/>\n83278 Traunstein<br \/>\nphone:\u00a0 +49 861 98787 -0<br \/>\nfax :\u00a0 +49 861 98787 -99<br \/>\nemail: <a href=\"&#109;&#x61;i&#108;&#x74;o&#x3a;&#x74;&#114;&#x61;u&#110;&#x73;t&#101;&#x69;&#110;&#x40;d&#97;&#x74;a&#103;&#x2e;&#100;&#x65;\">&#x74;&#114;a&#x75;&#110;s&#x74;&#101;i&#x6e;&#64;d&#x61;&#116;a&#x67;&#46;d&#x65;<\/a><\/p>\n<p>Traunstein District Court, HRA 10092<br \/>\nTax-ID: DE 264246986<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Further offices:\u00a0<\/strong><\/p>\n<p>Bahnhofplatz 2, 83471 Berchtesgaden<\/p>\n<p><strong>Authorized representative (general partner):<br \/>\n<\/strong><\/p>\n<ul>\n<li>Nicolas Kemper (auditor, tax advisor, solicitor)<\/li>\n<li>Dr. Franz-Stephan v. Gronau (auditor, tax advisor, solicitor)<\/li>\n<li>Dr. Stephan Berz (auditor, tax adviser)<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#109;&#x61;&#105;&#x6c;&#116;&#x6f;&#58;&#x77;&#111;&#x6c;&#102;&#x67;a&#x6e;g&#x2e;j&#x61;n&#x6b;&#64;&#x6c;k&#99;&#x2e;&#100;&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#x6d;&#97;i&#x6c;&#116;&#111;&#x3a;&#x69;&#110;f&#x6f;&#64;c&#x6f;&#x6e;&#116;e&#x6e;&#116;-&#x63;&#x6f;&#117;r&#x69;&#101;r&#x2e;&#x64;&#101;\">i&#110;&#x66;&#x6f;&#64;&#99;&#x6f;&#x6e;t&#101;&#110;&#x74;&#x2d;c&#111;&#x75;&#x72;i&#101;&#x72;&#x2e;d&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#x6d;&#x61;&#x69;&#x6c;&#116;&#111;:tr&#x61;&#x75;&#x6e;&#x73;&#116;&#101;in&#64;&#x64;&#x61;&#x74;&#x61;&#103;&#46;&#100;e\">&#x74;&#x72;&#97;un&#x73;&#x74;&#101;&#105;n&#x40;&#x64;&#97;&#116;a&#x67;&#x2e;&#x64;&#101;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-freising\"><h3 class=\"imprint-list-title\">LKC Freising Steuerberatungsgesellschaft mbH &amp; Co. KG<\/h3>\n                                <section>\n<div class=\"inner\">\n<p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Freising Steuerberatungsgesellschaft mbH &amp; Co. KG<br \/>\n<\/strong><\/p>\n<p>Saarstra\u00dfe 7<br \/>\nD-85354 Freising<br \/>\nphone: +49 8161 5386-0<br \/>\nfax: +49 8161 3087<br \/>\nemail: <a href=\"&#x6d;&#x61;&#105;&#108;&#116;o&#x3a;&#x66;&#x72;&#101;&#105;si&#x6e;&#x67;&#x40;&#108;&#107;c&#x2e;&#x64;&#x65;\">&#102;&#x72;e&#105;&#x73;i&#110;&#x67;&#64;&#x6c;&#x6b;&#99;&#x2e;d&#101;<\/a><\/p>\n<p>Munich District Court, HRA 114105<br \/>\nTax-ID: DE 304194398<\/p>\n<p><strong>Personal liable shareholder of LKC Freising Steuerberatungsgesellschaft mbH &amp; Co. KG<\/strong><\/p>\n<p>LKC Management Steuerberatungsgesellschaft mbH<\/p>\n<p><strong>Managing directors of LKC Management Steuerberatungsgesellschaft mbH:<br \/>\n<\/strong><\/p>\n<p>Nicolas Kemper<br \/>\nDr. Franz-Stephan v. Gronau<br \/>\nDr. Stefan Berz<br \/>\nMichael Rauch<br \/>\nJ\u00f6rg L\u00f6wenau<br \/>\nChristian Pallauf<br \/>\nStefanie Ortner<br \/>\nThorsten H\u00e4ring<br \/>\nTobias Ertl<br \/>\nOliver Kiefl<\/p>\n<p>Munich District Court, HRB 224680<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#x6d;&#97;i&#x6c;&#116;o&#x3a;&#119;o&#x6c;&#x66;&#103;&#x61;&#x6e;&#103;&#46;&#x6a;&#97;n&#x6b;&#64;l&#x6b;&#x63;&#46;&#x64;&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#x6d;&#97;i&#x6c;&#x74;&#111;:&#x69;&#x6e;&#102;o&#x40;&#x63;&#111;n&#x74;&#x65;&#110;t&#x2d;&#99;&#111;u&#x72;&#105;e&#x72;&#x2e;&#100;e\">&#x69;&#x6e;&#x66;&#x6f;&#x40;&#x63;&#x6f;&#x6e;&#x74;&#x65;&#x6e;&#116;&#45;&#99;&#111;&#117;&#114;&#105;er&#46;de<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#x6d;&#x61;&#x69;&#x6c;&#x74;&#x6f;&#x3a;&#x66;&#114;&#101;&#105;&#115;&#105;&#110;&#103;&#64;lkc&#x2e;&#x64;&#x65;\">fre&#105;&#115;&#105;&#110;&#x67;&#x40;&#x6c;&#x6b;&#x63;&#x2e;&#x64;e<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n<\/div>\n<\/section>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-gruenwald\"><h3 class=\"imprint-list-title\">LKC Gr\u00fcnwald GmbH &#038; Co. KG Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft<\/h3>\n                                <div class=\"inner\">\n<p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Gr\u00fcnwald GmbH &amp; Co. KG<br \/>\nWirtschaftspr\u00fcfungsgesellschaft<br \/>\nSteuerberatungsgesellschaft<\/strong><\/p>\n<p>Forstweg 8<br \/>\nD-82031 Gr\u00fcnwald<br \/>\nphone.: +49 89 546701-0<br \/>\nfax: +49 89 546701-40<br \/>\nemail: <a href=\"&#109;&#x61;i&#x6c;&#x74;&#111;&#x3a;g&#x72;&#x75;&#101;&#x6e;w&#x61;&#x6c;&#100;&#x40;l&#x6b;&#x63;&#46;&#x64;e\">&#x6b;&#x6f;&#x6e;&#x74;&#x61;&#107;&#116;&#64;&#108;kc&#46;&#x64;&#x65;<\/a><\/p>\n<p>Munich District Court, HRA 113809<br \/>\nTax-ID: DE 130758691<\/p>\n<\/div>\n<p><strong>Personal liable shareholder of LKC Gr\u00fcnwald GmbH &amp; Co. KG Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft:<\/strong><\/p>\n<p>LKC Gr\u00fcnwald Management GmbH<\/p>\n<p><strong>Managing directors of LKC Gr\u00fcnwald Management GmbH:<\/strong><\/p>\n<p>Nicolas Kemper<br \/>\nDr. Franz-Stephan v. Gronau<br \/>\nDr. Stefan Berz<br \/>\nRobert Beck<br \/>\nZeno Eder<br \/>\nMalte Thalemann<br \/>\nJoachim Heinrich<br \/>\nDr. Stephan Salzmann<br \/>\nDr. Reiner-Peter Doll<\/p>\n<p>Munich District Court, HRB 261659<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<div class=\"inner\">\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#109;&#x61;&#x69;l&#116;&#x6f;:&#119;&#x6f;l&#102;&#x67;a&#110;&#x67;&#x2e;&#106;&#x61;&#x6e;k&#64;&#x6c;k&#99;&#x2e;d&#101;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"ma&#105;&#108;&#x74;&#x6f;&#x3a;&#x69;nf&#111;&#64;&#x63;&#x6f;&#x6e;&#x74;en&#116;&#45;&#99;&#x6f;&#x75;&#x72;&#x69;er&#46;&#100;&#x65;\">in&#102;&#111;&#x40;&#x63;&#x6f;&#x6e;te&#110;&#116;&#x2d;&#x63;&#x6f;&#x75;ri&#101;&#114;&#46;&#x64;&#x65;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#109;&#x61;i&#108;&#x74;o&#58;&#x67;r&#x75;&#x65;&#110;&#x77;a&#108;&#x64;&#64;&#108;&#x6b;c&#x2e;&#x64;&#101;\">&#103;&#x72;&#117;&#x65;&#110;&#x77;a&#x6c;d&#x40;l&#107;&#x63;&#46;&#x64;&#101;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n<\/div>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-jordan\"><h3 class=\"imprint-list-title\">LKC Jordan GmbH &amp; Co. KG<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Jordan GmbH &amp; Co. KG<\/strong><\/p>\n<p>Ant Karkland 15<br \/>\n26487 Blomberg<br \/>\nTel. +49 2151 9317566<br \/>\nFax +49 2151 9317567<br \/>\nE-Mail: <a href=\"m&#97;&#x69;&#x6c;t&#111;&#x3a;&#x77;i&#108;&#x6c;&#x69;c&#104;&#x40;&#x6c;k&#99;&#x2e;&#x64;e\">&#x77;&#x69;&#108;li&#x63;&#x68;&#64;&#108;k&#x63;&#x2e;&#100;&#101;<\/a><\/p>\n<p>Krefeld District Court, HRA 6382<\/p>\n<p><strong>Personal liable shareholder of LKC Jordan GmbH &amp; Co. KG:<\/strong><\/p>\n<p>LKC Management Steuerberatungsgesellschaft mbH<\/p>\n<p><strong>Managing directors of LKC Management Steuerberatungsgesellschaft mbH:<br \/>\n<\/strong><\/p>\n<p>Nicolas Kemper<br \/>\nDr. Franz-Stephan v. Gronau<br \/>\nDr. Stefan Berz<br \/>\nMichael Rauch<br \/>\nJ\u00f6rg L\u00f6wenau<br \/>\nChristian Pallauf<br \/>\nStefanie Ortner<br \/>\nThorsten H\u00e4ring<br \/>\nTobias Ertl<\/p>\n<p>Munich District Court, HRB 224680<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<div class=\"inner\">\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"ma&#105;&#108;&#116;&#111;&#x3a;&#x77;&#x6f;&#x6c;&#x66;ga&#110;&#103;&#46;&#106;&#x61;&#x6e;&#x6b;&#x40;&#x6c;kc&#46;&#100;&#101;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#109;&#x61;i&#108;&#x74;o&#58;&#x69;n&#102;&#x6f;&#64;&#99;&#x6f;n&#116;&#x65;n&#116;&#x2d;c&#111;&#x75;r&#105;&#x65;r&#46;&#x64;e\">info&#64;content&#45;&#99;&#111;&#117;&#114;&#105;&#101;&#114;&#46;&#100;&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#x6d;&#97;&#105;l&#x74;&#x6f;&#58;w&#x69;&#x6c;&#108;i&#x63;&#x68;&#64;l&#x6b;&#x63;&#46;d&#x65;\">&#119;&#x69;l&#x6c;&#x69;&#99;&#x68;&#64;&#x6c;&#x6b;&#99;&#x2e;d&#x65;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n<\/div>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-kellerer\"><h3 class=\"imprint-list-title\">LKC Kellerer Steuerberatungsgesellschaft mbH<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Kellerer Steuerberatungsgesellschaft mbH<\/strong><\/p>\n<p>Michael-Weingartner-Str. 5<br \/>\nD- 85276 Pfaffenhofen<br \/>\nphone: +49 08441 797980<br \/>\nfax: +49 08441 8716871<br \/>\nemail: <a href=\"m&#97;&#x69;&#x6c;t&#111;&#58;&#x69;&#x6e;f&#111;&#64;&#x6b;&#x61;n&#122;&#x6c;&#x65;&#x69;k&#101;&#x6c;&#x6c;e&#114;&#101;&#x72;&#x2e;d&#101;\">&#x69;&#110;f&#x6f;&#x40;&#107;a&#x6e;&#x7a;&#108;e&#x69;&#107;e&#x6c;&#x6c;&#101;r&#x65;&#x72;&#46;d&#x65;<\/a><\/p>\n<p>Ingolstadt District Court, HRB 9350<br \/>\nTax-ID: DE 326 846 055<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing directors:<\/strong><\/p>\n<ul>\n<li>Eduard Kellerer (tax advisor))<\/li>\n<li>Dr. Franz-Stephan von Gronau (auditor, tax advisor, solicitor)<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#109;&#x61;i&#108;&#x74;&#111;&#x3a;w&#111;&#x6c;f&#x67;&#x61;&#110;&#x67;&#46;&#106;&#x61;n&#x6b;&#x40;&#108;&#x6b;c&#46;&#x64;&#101;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#x6d;&#x61;&#105;lt&#x6f;&#x3a;&#105;&#110;f&#x6f;&#x40;&#99;&#111;n&#x74;&#x65;&#x6e;&#116;-c&#x6f;&#x75;&#114;&#105;e&#x72;&#x2e;&#100;&#101;\">i&#110;&#102;&#x6f;&#x40;&#x63;on&#116;&#101;&#x6e;&#x74;&#x2d;c&#111;&#117;&#114;&#x69;&#x65;&#x72;&#46;&#100;&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"m&#97;&#105;&#x6c;&#x74;&#x6f;&#x3a;i&#110;&#102;&#111;&#x40;&#x6b;&#x61;nz&#108;&#101;&#x69;&#x6b;&#x65;ll&#101;&#114;&#x65;&#x72;&#x2e;de\">&#x69;&#x6e;&#102;&#111;&#64;&#x6b;&#x61;&#x6e;&#122;&#108;e&#x69;&#x6b;&#x65;&#108;&#108;e&#x72;&#x65;&#x72;&#46;&#100;e<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-konold-steuer\"><h3 class=\"imprint-list-title\">LKC Konold &amp; Kollegen Steuerberatungsgesellschaft mbH<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Konold &amp; Kollegen Steuerberatungsgesellschaft mbH<\/strong><\/p>\n<p>Rosenheimer Landstrasse 74<br \/>\nD-85521 Ottobrunn<br \/>\nphone: +49 89 660697 0<br \/>\nfax: +49 89 660697 50<br \/>\nemail: <a href=\"&#109;&#x61;i&#x6c;t&#111;&#x3a;&#111;&#x74;t&#111;&#x62;&#114;&#x75;n&#x6e;&#x40;&#76;&#x4b;C&#x2e;d&#101;\">&#x6f;&#x74;&#116;&#111;b&#x72;&#x75;&#x6e;&#110;&#64;l&#x6b;&#x63;&#x2e;&#100;&#101;<\/a><\/p>\n<p>Munich District Court, HRB 196208<br \/>\nTax-ID: DE 281397376<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing directors:<\/strong><\/p>\n<ul>\n<li>Nicolas Kemper (auditor, tax advisor, solicitor)<\/li>\n<li>Dr. Robert Konold (auditor, tax advisor, solicitor)<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#x6d;&#x61;&#x69;&#x6c;&#x74;&#x6f;&#x3a;&#x77;&#x6f;&#x6c;&#x66;&#x67;&#x61;&#x6e;&#103;&#46;&#106;&#97;&#110;&#107;&#64;&#108;&#107;&#99;&#46;de\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#109;&#x61;i&#108;&#x74;&#111;&#x3a;i&#110;&#x66;o&#x40;&#x63;&#111;&#x6e;t&#101;&#x6e;t&#x2d;&#x63;&#111;&#x75;r&#105;&#x65;&#114;&#x2e;d&#101;\">&#105;n&#x66;o&#x40;c&#x6f;n&#x74;e&#x6e;t&#x2d;&#99;&#x6f;&#117;&#x72;&#105;&#x65;&#114;&#x2e;&#100;&#x65;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#109;&#x61;&#105;&#x6c;&#116;&#x6f;:&#x6f;t&#116;&#x6f;&#98;&#x72;&#117;&#x6e;n&#x40;l&#107;&#x63;&#46;&#x64;&#101;\">&#111;&#x74;&#116;&#x6f;&#98;&#x72;&#117;&#x6e;&#110;&#x40;&#108;&#x6b;&#99;&#x2e;&#100;&#x65;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-konold-recht\"><h3 class=\"imprint-list-title\">LKC Konold Rechtsanwaltsgesellschaft mbH<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Konold Rechtsanwaltsgesellschaft mbH<\/strong><\/p>\n<p>Rosenheimer Landstrasse 74<br \/>\nD-85521 Ottobrunn<br \/>\nphone: +49 89 660697 0<br \/>\nfax: +49 89 660697 50<br \/>\nemail: <a href=\"&#x6d;&#x61;&#x69;&#108;&#116;o:&#x6f;&#x74;&#x74;&#111;&#98;ru&#x6e;&#x6e;&#x40;&#76;&#75;C&#46;&#x64;&#x65;\">&#x6f;&#116;&#116;o&#x62;&#x72;&#117;n&#x6e;&#x40;&#108;k&#x63;&#x2e;&#100;e<\/a><\/p>\n<p>Munich District Court, HRB 262722<br \/>\nTax-ID: DE 340306662<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing directors:<\/strong><\/p>\n<ul>\n<li>Nicolas Kemper (auditor, tax advisor, solicitor)<\/li>\n<li>Dr. Robert Konold (auditor, tax advisor, solicitor)<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"ma&#105;&#108;&#116;&#x6f;&#x3a;&#x77;&#x6f;lf&#103;&#97;&#110;&#x67;&#x2e;&#x6a;&#x61;nk&#64;&#108;&#107;&#x63;&#x2e;&#x64;&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"m&#97;&#105;&#x6c;&#x74;&#x6f;:i&#110;&#102;&#x6f;&#x40;&#x63;o&#110;&#116;&#101;&#x6e;&#x74;&#x2d;c&#111;&#117;&#x72;&#x69;&#x65;r&#46;&#100;&#101;\">info&#64;&#99;&#111;&#110;&#116;&#x65;&#x6e;&#x74;&#x2d;&#x63;&#x6f;&#x75;rier&#46;&#100;&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#109;&#x61;&#x69;l&#116;&#x6f;:&#111;&#x74;&#x74;o&#98;&#x72;u&#110;&#x6e;&#x40;l&#107;&#x63;&#46;&#100;&#x65;\">&#x6f;&#116;t&#x6f;&#98;r&#x75;&#110;n&#x40;&#108;k&#x63;&#46;d&#x65;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-dr-kraeusslein\"><h3 class=\"imprint-list-title\">LKC Dr. Kr\u00e4u\u00dflein &amp; Kollegen GmbH Steuerberatungsgesellschaft<\/h3>\n                                <section>\n<div class=\"inner\">\n<p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Dr. Kr\u00e4u\u00dflein &amp; Kollegen GmbH Steuerberatungsgesellschaft<\/strong><\/p>\n<p>Seifartshofstrasse 25<br \/>\n96450 Coburg<br \/>\nphone: +49 9561 8836 0<br \/>\nfax: +49 9561 8836 88<br \/>\nemail: <a href=\"&#109;a&#x69;l&#x74;o&#x3a;i&#x6e;&#102;&#x6f;&#64;&#x64;&#114;&#x2d;&#107;r&#97;e&#x75;s&#x73;l&#x65;&#105;&#x6e;&#46;&#x64;&#101;\">&#105;n&#x66;o&#x40;d&#x72;-&#x6b;r&#x61;e&#x75;&#115;&#x73;&#108;&#x65;&#105;&#x6e;&#46;&#x64;&#101;<\/a><\/p>\n<p>Coburg District Court, HRB 5961<br \/>\nTax-ID: DE 315888347<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing directors:<\/strong><\/p>\n<ul>\n<li>Dr. Thomas Kraeusslein (auditor, tax advisor)<\/li>\n<li>Nicolas Kemper (auditor, tax advisor, solicitor)<\/li>\n<li>Dr. Stefan Berz (auditor, tax advisor)<\/li>\n<li>Nina Papst (tax advisor)<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#x6d;&#97;&#x69;&#x6c;&#116;&#x6f;&#58;w&#x6f;&#108;f&#x67;&#97;n&#x67;&#46;j&#x61;&#110;&#x6b;&#x40;&#108;&#x6b;&#x63;&#46;&#x64;&#101;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#109;&#97;&#x69;l&#116;&#x6f;&#x3a;i&#110;&#x66;&#x6f;&#64;&#99;&#x6f;&#x6e;t&#101;&#x6e;&#x74;-&#99;&#x6f;&#x75;r&#105;&#x65;r&#46;&#100;&#x65;\">in&#102;&#111;&#64;&#x63;&#x6f;&#x6e;&#x74;&#x65;nt&#45;&#99;&#111;&#x75;&#x72;&#x69;&#x65;&#x72;&#46;d&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"ma&#105;&#108;&#116;&#111;&#x3a;&#x69;&#x6e;&#x66;&#x6f;&#64;d&#114;&#45;&#107;&#114;&#x61;&#x65;&#x75;&#x73;&#x73;le&#105;&#110;&#46;&#100;&#x65;\">i&#110;&#x66;&#x6f;&#x40;d&#114;&#45;&#x6b;&#x72;a&#101;&#117;&#x73;&#x73;le&#105;&#x6e;&#x2e;&#x64;e<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n<\/div>\n<\/section>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-landshut\"><h3 class=\"imprint-list-title\">LKC Landshut Steuerberatungsgesellschaft mbH<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Landshut Steuerberatungsgesellschaft mbH<\/strong><\/p>\n<p>Innere M\u00fcnchener Stra\u00dfe 34<br \/>\n84036 Landshut<br \/>\nphone: +49 871 94310-0<br \/>\nfax: +49 871-94310-20<br \/>\nemail: <a href=\"mail&#116;&#111;&#58;&#108;&#97;&#110;&#100;&#x73;&#x68;&#x75;&#x74;&#x40;&#x6c;&#x6b;&#x63;&#x2e;de\">&#x6c;&#97;&#110;d&#x73;&#x68;&#117;t&#x40;&#x6c;&#107;c&#46;&#x64;&#101;<\/a><\/p>\n<p>Landshut District Court, HRB 4806<br \/>\nTax-ID: DE 199 325 722<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing direcotrs:<\/strong><\/p>\n<ul>\n<li>Nicolas Kemper (auditor, tax advisor, solicitor)<\/li>\n<li>Josef Robl (tax advisor)<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#109;&#x61;&#x69;l&#116;&#x6f;:&#119;&#x6f;&#x6c;&#102;&#x67;&#x61;n&#103;&#x2e;j&#97;&#x6e;&#x6b;&#64;&#x6c;&#x6b;c&#46;&#x64;e\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#109;a&#x69;l&#x74;o&#x3a;i&#x6e;&#102;&#x6f;&#64;&#x63;&#111;&#x6e;&#116;e&#110;t&#x2d;c&#x6f;u&#x72;&#105;&#x65;&#114;&#x2e;&#100;&#x65;\">&#105;&#x6e;&#x66;&#111;&#x40;&#x63;o&#x6e;&#x74;e&#110;&#x74;-&#99;&#x6f;u&#114;&#x69;e&#114;&#x2e;d&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#x6d;a&#x69;&#108;&#x74;&#111;&#x3a;&#x69;n&#x66;&#111;&#x40;&#114;&#x6f;&#98;l&#x2d;&#115;&#x74;&#98;&#x2d;&#118;b&#x70;&#46;&#x64;&#101;\">info&#64;rob&#108;&#45;&#115;&#116;&#98;&#45;&#118;&#98;&#112;&#46;&#x64;&#x65;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-loewenau\"><h3 class=\"imprint-list-title\">LKC L\u00f6wenau &#038; Kollegen GmbH &#038; Co. KG Steuerberatungsgesellschaft<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC L\u00f6wenau &amp; Kollegen GmbH &amp; Co. KG Steuerberatungsgesellschaft<\/strong><\/p>\n<p>Ahornallee 36<br \/>\n14050 Berlin<br \/>\nphone: +49 30 301134-0<br \/>\nfax: +49 30 301134-44<br \/>\nemail: <a href=\"&#x6d;&#x61;&#x69;&#x6c;&#x74;&#x6f;&#x3a;&#x62;&#x65;&#x72;&#x6c;&#x69;&#x6e;&#x40;&#x6c;&#x6b;&#x63;&#x2e;&#x64;&#x65;\">b&#101;&#x72;&#x6c;&#x69;n&#64;&#x6c;&#x6b;&#x63;&#46;&#100;&#x65;<\/a><\/p>\n<p>Berlin District Court Charlottenburg, HRA 58313<br \/>\nTax-ID: DE 249672740<\/p>\n<p><strong>Personal liable shareholder of LKC L\u00f6wenau &amp; Kollegen GmbH &amp; Co. KG Steuerberatungsgesellschaft:<\/strong><\/p>\n<p>LKC Management Steuerberatungsgesellschaft mbH<\/p>\n<p><strong>Managing directors of LKC Management Steuerberatungsgesellschaft mbH:<br \/>\n<\/strong><\/p>\n<p>Nicolas Kemper<br \/>\nDr. Franz-Stephan v. Gronau<br \/>\nDr. Stefan Berz<br \/>\nMichael Rauch<br \/>\nJ\u00f6rg L\u00f6wenau<br \/>\nChristian Pallauf<br \/>\nStefanie Ortner<br \/>\nThorsten H\u00e4ring<br \/>\nTobias Ertl<br \/>\nOliver Kiefl<\/p>\n<p>Munich District Court, HRB 224680<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#109;&#x61;i&#108;&#x74;o&#x3a;&#x77;&#111;&#x6c;f&#103;&#x61;n&#103;&#x2e;&#106;&#x61;n&#107;&#x40;l&#107;&#x63;&#46;&#x64;&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#x6d;&#x61;&#x69;&#x6c;&#116;&#111;:in&#x66;&#x6f;&#x40;&#x63;&#111;&#110;ten&#x74;&#x2d;&#x63;&#x6f;&#117;&#114;&#105;er&#x2e;&#x64;&#x65;\">&#x69;&#x6e;&#x66;&#x6f;&#x40;&#x63;&#x6f;&#x6e;&#x74;&#x65;&#x6e;&#x74;&#x2d;&#x63;&#111;&#117;&#114;&#105;&#101;&#114;&#46;&#100;&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"m&#97;&#105;&#x6c;&#x74;&#x6f;:&#98;&#101;&#x72;&#x6c;&#x69;n&#64;&#108;&#x6b;&#x63;&#x2e;de\">b&#101;&#114;&#x6c;&#x69;&#x6e;&#64;&#108;&#107;&#x63;&#x2e;&#x64;e<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-martin-schwab\"><h3 class=\"imprint-list-title\">Martin Schwab Steuerberatungsgesellschaft mbH<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>Martin Schwab Steuerberatungsgesellschaft mbH<\/strong><\/p>\n<p>Waldhofweg 3<br \/>\nD- 83471 Berchtesgaden<br \/>\nphone:\u00a0 +49 8652 9565-0<br \/>\nfax:\u00a0 +49 8652 9565-65<br \/>\nemail: <a href=\"&#109;a&#x69;l&#x74;&#111;&#x3a;&#105;&#x6e;&#102;o&#x40;s&#x74;&#98;&#x73;&#99;&#x68;&#119;&#x61;&#98;&#46;&#x64;e\">i&#110;&#x66;&#x6f;&#x40;s&#116;&#98;&#x73;&#x63;h&#119;&#97;&#x62;&#x2e;de<\/a><\/p>\n<p>Traunstein District Court, HRB 27991<br \/>\nTax-ID: DE 325 090 589<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing director:<\/strong><\/p>\n<ul>\n<li>Martin Schwab (tax advisor)<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#x6d;&#x61;&#x69;&#x6c;&#116;&#111;&#58;&#119;olf&#x67;&#x61;&#x6e;&#x67;&#x2e;&#106;&#97;&#110;k&#64;l&#x6b;&#x63;&#x2e;&#x64;&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"mailto&#58;&#105;&#110;&#102;&#111;&#64;&#99;&#x6f;&#x6e;&#x74;&#x65;&#x6e;&#x74;&#x2d;&#x63;&#x6f;&#x75;&#x72;&#x69;er&#46;de\">in&#102;&#111;&#64;&#x63;&#x6f;&#x6e;&#x74;&#x65;nt&#45;&#99;&#111;&#x75;&#x72;&#x69;&#x65;&#x72;&#46;d&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#x6d;&#x61;&#105;l&#x74;&#x6f;&#58;in&#x66;&#x6f;&#64;s&#x74;&#x62;&#115;&#99;h&#x77;&#x61;&#98;&#46;&#x64;&#x65;\">i&#110;&#102;&#x6f;&#x40;st&#98;&#115;&#x63;&#x68;wa&#98;&#46;&#x64;&#x65;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-rauch\"><h3 class=\"imprint-list-title\">LKC Rauch und Kollegen Steuerberatungsgesellschaft mbH &amp; Co. KG<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Rauch &amp; Kollegen Steuerberatungsgesellschaft mbH &amp; Co. KG<\/strong><\/p>\n<p>Kaufbeurer Stra\u00dfe 13<br \/>\nD-86825 Bad W\u00f6rishofen<br \/>\nphone: +49 8247 99234-0<br \/>\nfax: +49 8247 99234-20<br \/>\nemail: <a href=\"&#x6d;&#x61;&#x69;&#x6c;&#x74;&#x6f;&#x3a;&#98;&#97;&#100;&#119;&#111;eris&#x68;&#x6f;&#x66;&#x65;&#x6e;&#x40;&#x6c;&#x6b;&#99;&#46;&#100;&#101;\">&#x62;&#x61;&#x64;&#x77;&#x6f;&#x65;&#x72;&#x69;&#x73;&#x68;&#x6f;&#x66;&#x65;&#x6e;&#64;&#108;&#107;&#99;&#46;&#100;&#101;<\/a><\/p>\n<p>Memmingen District Court, HRA 12962<br \/>\nTax-ID: DE309565461<\/p>\n<p><strong>Personal liable shareholder of LKC Rauch &amp; Kollegen Steuerberatungsgesellschaft mbH &amp; Co. KG<\/strong><\/p>\n<p>LKC Management Steuerberatungsgesellschaft mbH<\/p>\n<p><strong>Managing directors ofLKC Management Steuerberatungsgesellschaft mbH:<br \/>\n<\/strong><\/p>\n<p>Nicolas Kemper<br \/>\nDr. Franz-Stephan v. Gronau<br \/>\nDr. Stefan Berz<br \/>\nMichael Rauch<br \/>\nJ\u00f6rg L\u00f6wenau<br \/>\nChristian Pallauf<br \/>\nStefanie Ortner<br \/>\nThorsten H\u00e4ring<br \/>\nTobias Ertl<br \/>\nOliver Kiefl<\/p>\n<p>Munich District Court , HRB 224680<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"mailto:wolfg&#97;&#110;&#103;&#46;&#106;&#97;&#110;&#107;&#64;&#108;&#107;&#99;&#46;&#100;&#101;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#109;a&#105;l&#116;o&#x3a;i&#x6e;f&#x6f;&#64;&#x63;o&#x6e;t&#x65;n&#x74;-&#x63;o&#x75;r&#x69;&#101;&#x72;&#46;&#x64;&#101;\">i&#110;&#102;&#x6f;&#x40;&#x63;on&#116;&#101;&#x6e;&#x74;&#x2d;c&#111;&#117;&#114;&#x69;&#x65;&#x72;&#46;&#100;&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"ma&#105;&#108;&#116;&#x6f;&#x3a;&#x62;&#x61;&#x64;wo&#101;&#114;&#105;&#x73;&#x68;&#x6f;&#x66;&#x65;n&#64;&#108;&#107;&#99;&#x2e;&#x64;&#x65;\">&#98;&#x61;d&#x77;o&#101;&#x72;&#105;&#x73;h&#111;&#x66;&#101;&#x6e;&#64;&#x6c;&#x6b;&#99;&#x2e;d&#x65;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-rechtsanwaltsgesellschaft-mbh\"><h3 class=\"imprint-list-title\">LKC Rechtsanwaltsgesellschaft mbH<\/h3>\n                                <section>\n<div class=\"inner\">\n<p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Rechtsanwaltsgesellschaft mbH<\/strong><\/p>\n<p>Possartstra\u00dfe 21<br \/>\nD- 81679 Munich<br \/>\nphone:\u00a0 +49 89 2324169-0<br \/>\nfax:\u00a0 +49 89 2324169-20<br \/>\nemail: <a href=\"&#x6d;&#x61;&#x69;&#x6c;&#x74;&#x6f;&#x3a;&#x72;&#x65;&#x63;&#x68;&#116;&#64;&#108;&#107;&#99;&#46;&#100;e\">&#x72;&#x65;&#99;&#104;t&#64;&#x6c;&#x6b;&#x63;&#46;de<\/a><\/p>\n<p>Munich District Court Amtsgericht M\u00fcnchen HRB 179204<br \/>\nTax-ID: DE 265219553<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing directors:<\/strong><\/p>\n<ul>\n<li>Tobias Schwartz (solicitor)<\/li>\n<li>Nicolas Kemper (auditor, tax advisor, solicitor)<\/li>\n<li>Dr. Franz-Stephan v. Gronau (auditor, tax advisor, solicitor)<\/li>\n<li>Dipl.-Kfm. Dr. Stephan Salzmann (tax advisor, solicitor)<\/li>\n<li>Zeno Eder (tax advisor, solicitor)<\/li>\n<li>Dr. Sandro Ulrici (solicitor)<\/li>\n<li>Christoph Obermeier (solicitor)<\/li>\n<li>Prof. Dr. Andreas Quiring (solicitor)<\/li>\n<li>Christina Siegert (solicitor)<\/li>\n<li>Dr. Jasper v. Hoerner (solicitor)<\/li>\n<li>Dr. Alexander Frank (solicitor)<\/li>\n<li>Dr. Holger Jahn (solicitor)<\/li>\n<\/ul>\n<p><strong>Further offices: <\/strong><\/p>\n<ul>\n<li>Zum Seeblick 9, 83703 Gmund<\/li>\n<li>Forstweg 8, 82031 Gr\u00fcnwald<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#109;&#x61;&#105;&#x6c;t&#111;&#x3a;&#119;&#x6f;l&#x66;g&#97;&#x6e;&#103;&#x2e;j&#x61;&#x6e;&#107;&#x40;l&#x6b;c&#46;&#x64;&#101;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#109;a&#x69;l&#x74;o&#x3a;i&#x6e;f&#x6f;&#64;&#x63;&#111;&#x6e;&#116;&#x65;&#110;&#x74;&#45;&#x63;&#111;&#x75;&#114;&#x69;&#101;r&#x2e;d&#x65;\">&#x69;&#x6e;&#x66;&#x6f;&#64;&#99;ont&#x65;&#x6e;&#x74;&#x2d;&#99;&#111;uri&#x65;&#x72;&#x2e;&#x64;&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#x6d;&#x61;&#105;&#108;t&#x6f;&#x3a;&#x72;&#101;&#99;h&#x74;&#x40;&#x6c;&#107;&#99;&#46;&#x64;&#x65;\">&#x72;e&#x63;&#104;&#x74;&#64;l&#x6b;c&#x2e;&#100;&#x65;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n<\/div>\n<\/section>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-rosenheim-recht\"><h3 class=\"imprint-list-title\">LKC Rosenheim Rechtsanwaltsgesellschaft mbH<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Rosenheim Rechtsanwaltsgesellschaft mbH<\/strong><strong><br \/>\n<\/strong><br \/>\nEduard-R\u00fcber-Stra\u00dfe 7<br \/>\n83022 Rosenheim<br \/>\nphone: +49 8031 1804 0<br \/>\nfax: +49 8031 1804 33<br \/>\nemail: <a href=\"&#x6d;&#97;i&#x6c;&#116;&#111;&#x3a;&#x6b;&#111;n&#x74;&#97;k&#x74;&#x40;&#108;k&#x63;&#46;d&#x65;\">&#x6b;&#x6f;&#x6e;&#x74;&#x61;&#107;&#116;&#64;&#108;kc&#46;&#x64;&#x65;<\/a><\/p>\n<p>Traunstein District Court, HRB 28976<br \/>\nTax-ID: DE 331841741<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing directors:<\/strong><\/p>\n<ul>\n<li>Matthias Gro\u00df (solicitor)<\/li>\n<li>Dr. Franz-Stephan v. Gronau (auditor, tax advisor, solicitor)<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#109;&#x61;&#105;&#x6c;&#116;&#x6f;&#58;&#x77;o&#x6c;f&#x67;a&#x6e;g&#46;&#x6a;&#97;&#x6e;&#107;&#x40;&#108;&#x6b;&#99;&#x2e;d&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#109;&#x61;i&#108;&#x74;o&#58;&#x69;n&#x66;&#x6f;&#64;&#x63;o&#110;&#x74;e&#110;&#x74;-&#x63;&#x6f;&#117;&#x72;&#x69;&#101;&#x72;&#46;&#100;&#x65;\">i&#110;&#x66;&#x6f;&#64;&#99;&#x6f;&#x6e;t&#101;&#x6e;&#x74;-&#99;&#x6f;&#x75;r&#105;&#x65;&#x72;&#46;&#100;&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#x6d;&#x61;&#x69;&#x6c;&#x74;&#111;&#58;&#114;&#111;sen&#x68;&#x65;&#x69;&#x6d;&#x40;&#x6c;&#107;&#99;&#46;de\">rosenhei&#109;&#64;&#108;&#107;&#99;&#46;&#100;&#101;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-rosenheim-steuer\"><h3 class=\"imprint-list-title\">LKC Rosenheim Steuerberatungsgesellschaft mbH<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Rosenheim Steuerberatungsgesellschaft mbH<\/strong><strong><br \/>\n<\/strong><br \/>\nEduard-R\u00fcber-Stra\u00dfe 7<br \/>\n83022 Rosenheim<br \/>\nphone: +49 8031 1804 0<br \/>\nfax: +49 8031 1804 33<br \/>\nemail: <a href=\"mai&#108;&#116;&#111;&#58;&#x6b;&#x6f;&#x6e;&#x74;&#x61;&#x6b;&#x74;&#64;lk&#99;&#46;&#100;&#101;\">&#x6b;&#x6f;&#x6e;&#x74;&#x61;&#x6b;&#x74;&#x40;&#x6c;&#x6b;&#x63;&#x2e;&#x64;&#x65;<\/a><\/p>\n<p>Traunstein District Court, HRB 18823<br \/>\nTax-ID: DE 262904393<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing Directors:<\/strong><\/p>\n<ul>\n<li>Matthias Gro\u00df (solicitor)<\/li>\n<li>Veronika Kogel (tax advisor)<\/li>\n<li>Dr. Franz-Stephan v. Gronau (auditor, tax advisor, solicitor))<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"m&#97;&#105;&#108;&#x74;&#x6f;&#x3a;wo&#108;&#102;&#x67;&#x61;&#x6e;&#x67;&#46;j&#97;&#110;&#x6b;&#x40;&#x6c;&#x6b;c&#46;&#100;&#101;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#109;&#x61;&#x69;l&#116;&#x6f;:&#105;&#x6e;f&#111;&#x40;c&#111;&#x6e;&#x74;&#101;&#x6e;&#x74;-&#99;&#x6f;u&#114;&#x69;e&#114;&#x2e;&#x64;&#101;\">&#x69;&#x6e;&#x66;&#x6f;&#x40;&#x63;&#x6f;&#x6e;&#x74;&#x65;&#x6e;&#x74;&#x2d;&#x63;&#111;&#117;&#114;&#105;&#101;&#114;&#46;&#100;&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#109;&#x61;&#x69;&#108;&#x74;&#x6f;:&#x72;&#x6f;s&#101;&#x6e;h&#101;&#x69;m&#64;&#x6c;k&#99;&#x2e;d&#101;\">&#114;&#x6f;&#x73;e&#110;&#x68;e&#105;&#x6d;&#64;&#108;&#x6b;c&#46;&#x64;&#x65;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-service-gmbh\"><h3 class=\"imprint-list-title\">LKC Service GmbH<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Service GmbH<\/strong><\/p>\n<p>Brienner Stra\u00dfe 5<br \/>\n80333 Munich<br \/>\nphone:\u00a0 +49 89 2420828 -0<br \/>\nfax:\u00a0 +49 89 2420828-29<br \/>\nemail: <a href=\"&#109;&#x61;i&#x6c;t&#111;&#x3a;&#115;&#x65;r&#118;&#x69;&#99;&#x65;&#64;&#x6c;&#x6b;&#99;&#x2e;d&#x65;\">&#x73;&#x65;&#114;v&#x69;&#x63;&#x65;&#64;l&#x6b;&#x63;&#x2e;&#100;e<\/a><\/p>\n<p>Munich District Court, HRB 191920<br \/>\nTax-ID:\u00a0 DE 278555845<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing director:<\/strong><\/p>\n<ul>\n<li>Wolfgang Jank<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#x6d;&#x61;&#105;l&#x74;&#x6f;&#x3a;&#119;o&#x6c;&#x66;&#x67;&#97;n&#x67;&#x2e;&#x6a;&#97;n&#x6b;&#x40;&#x6c;&#107;c&#x2e;&#x64;&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#109;&#x61;&#x69;l&#116;&#x6f;:&#105;&#x6e;&#x66;&#111;&#x40;&#x63;o&#110;&#x74;e&#110;&#x74;&#x2d;&#99;&#x6f;&#x75;r&#105;&#x65;r&#46;&#x64;&#x65;\">&#x69;&#x6e;&#102;o&#64;&#x63;&#x6f;&#110;&#116;e&#x6e;&#x74;&#45;&#99;o&#x75;&#x72;&#x69;&#101;r&#46;&#x64;&#x65;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#x6d;&#x61;&#x69;&#x6c;&#x74;&#x6f;&#x3a;&#x73;&#x65;&#x72;&#x76;&#x69;&#x63;&#x65;&#x40;&#x6c;&#x6b;&#x63;&#x2e;&#x64;&#x65;\">service&#64;lkc&#46;de<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-schroedinger-leeb-wittmann\"><h3 class=\"imprint-list-title\">LKC Schr\u00f6dinger Leeb-Wittmann Steuerberatungsgesellschaft mbH &amp; Co. KG<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Schr\u00f6dinger Leeb-Wittmann Steuerberatungsgesellschaft mbH &amp; Co. KG<\/strong><\/p>\n<p>Geiselh\u00f6ringer Stra\u00dfe 61<br \/>\n94315 Straubing<br \/>\nphone: +49 94 21 \u2013 2 30 25<br \/>\nfax: +49 94 21 \u2013 1 04 98<br \/>\nemail:<a href=\"&#109;&#x61;&#x69;&#108;&#x74;&#x6f;&#58;&#x69;&#x6e;&#102;&#x6f;&#x40;&#108;&#x6b;&#x63;&#45;&#x73;&#x74;&#114;&#x61;&#x75;&#98;&#x69;&#x6e;&#103;&#x2e;&#x64;e\"> &#x69;&#110;&#x66;&#x6f;&#64;&#x6c;&#107;c&#x2d;&#115;t&#x72;&#97;u&#x62;&#105;n&#x67;&#46;&#x64;&#x65;<\/a><\/p>\n<p>Straubing District Court, HRA 6979<br \/>\nTax-ID: DE 181 242 121<\/p>\n<p><strong>Personal liable shareholder of LKC Schr\u00f6dinger Leeb-Wittmann Steuerberatungsgesellschaft mbH &amp; Co. KG:<\/strong><\/p>\n<p>LKC Management Steuerberatungsgesellschaft mbH<\/p>\n<p><strong>Managing directors of LKC Management Steuerberatungsgesellschaft mbH:<br \/>\n<\/strong><\/p>\n<p>Nicolas Kemper<br \/>\nDr. Franz-Stephan v. Gronau<br \/>\nDr. Stefan Berz<br \/>\nMichael Rauch<br \/>\nJ\u00f6rg L\u00f6wenau<br \/>\nChristian Pallauf<br \/>\nStefanie Ortner<br \/>\nThorsten H\u00e4ring<br \/>\nTobias Ertl<br \/>\nOliver Kiefl<\/p>\n<p>Munich District Court, HRB 224680<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#109;a&#x69;l&#x74;o&#x3a;w&#x6f;l&#x66;g&#x61;&#110;&#x67;&#46;&#x6a;&#97;&#x6e;&#107;&#x40;&#108;&#x6b;&#99;&#x2e;&#100;e\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#x6d;&#97;&#105;&#x6c;&#x74;&#111;&#58;&#x69;&#x6e;&#102;&#111;&#x40;&#x63;&#111;&#110;&#x74;&#x65;&#110;&#116;&#x2d;&#x63;&#111;&#117;&#x72;&#x69;&#101;&#114;&#x2e;&#x64;&#101;\">&#x69;n&#x66;&#111;&#x40;&#99;&#x6f;&#x6e;t&#x65;&#110;&#x74;&#45;&#x63;&#111;u&#x72;&#105;&#x65;&#114;&#x2e;&#100;e<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"mailto:s&#116;&#114;&#97;&#117;&#98;&#105;&#110;&#103;&#64;&#108;&#x6b;&#x63;&#x2e;&#x64;&#x65;\">&#x73;&#x74;&#x72;&#x61;&#x75;&#x62;&#x69;&#x6e;&#x67;&#x40;&#x6c;&#x6b;&#x63;&#x2e;&#x64;&#x65;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-tegernsee\"><h3 class=\"imprint-list-title\">LKC Tegernsee Steuerberatungsgesellschaft KG<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Tegernsee Steuerberatungsgesellschaft KG<\/strong><\/p>\n<p>Zum Seeblick 9<br \/>\n83703 Gmund am Tegernsee<br \/>\nphone: +49 8022 7501-0<br \/>\nfax: +49 8022 7501-20<br \/>\nemail: <a href=\"&#x6d;&#x61;&#105;l&#x74;&#x6f;&#58;gm&#x75;&#x6e;&#100;&#64;&#x6c;&#x6b;&#99;&#46;d&#x65;\">&#x67;&#109;u&#x6e;&#x64;&#64;l&#x6b;&#x63;&#46;d&#x65;<\/a><\/p>\n<p>Munich District Court, HRA 110645<br \/>\nTax-ID: DE 221029640<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Authorized representative (general partner):<\/strong><\/p>\n<ul>\n<li>Nicolas Kemper (auditor, tax advisor, solicitor)<\/li>\n<li>Dipl.-Kfm. Dr. Franz-Stephan v. Gronau (auditor, tax advisor, solicitor)<\/li>\n<li>Dr. Stefan Berz (auditor, tax advisor)<\/li>\n<\/ul>\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#x6d;&#x61;&#x69;&#x6c;&#116;&#111;&#58;wo&#x6c;&#x66;&#x67;&#x61;&#x6e;&#103;&#46;&#106;an&#x6b;&#x40;&#x6c;&#x6b;&#x63;&#46;&#100;&#101;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#x6d;&#x61;&#x69;&#x6c;&#x74;&#111;&#58;&#105;&#110;fo&#64;&#x63;&#x6f;&#x6e;&#x74;&#x65;&#x6e;&#116;&#45;&#99;our&#x69;&#x65;&#x72;&#x2e;&#x64;&#x65;\">&#105;&#x6e;f&#111;&#x40;c&#111;&#x6e;t&#x65;&#x6e;&#116;&#x2d;c&#111;&#x75;r&#105;&#x65;r&#x2e;&#x64;&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#109;&#x61;&#x69;l&#116;&#x6f;:&#103;&#x6d;&#x75;&#110;&#x64;&#x40;l&#107;&#x63;&#46;&#100;&#x65;\">&#x67;m&#x75;&#110;&#x64;&#x40;l&#x6b;&#99;&#x2e;&#x64;e<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-transaction-gmbh\"><h3 class=\"imprint-list-title\">LKC Transaction GmbH<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Transaction GmbH<\/strong><\/p>\n<p>Forstweg 8<br \/>\nD-82031 Gr\u00fcnwald<br \/>\nphone: +49 89 546701-0<br \/>\nfax: +49 89 546701-40<br \/>\nemail: <a href=\"&#109;&#x61;i&#x6c;&#x74;&#111;&#x3a;g&#x72;&#x75;&#101;&#x6e;w&#x61;&#x6c;&#100;&#x40;l&#x6b;&#x63;&#46;&#x64;e\">&#103;&#x72;&#117;&#x65;&#110;&#x77;&#97;&#x6c;&#100;&#x40;&#108;&#x6b;&#99;&#x2e;&#100;&#x65;<\/a><\/p>\n<p>Munich District Court, HRB 195234<br \/>\nTax-ID: DE 279903858<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing Director:<\/strong><\/p>\n<p>Dr. Matthias Schwierz<\/p>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"mailto:wolfg&#97;&#110;&#103;&#46;&#106;&#97;&#110;&#107;&#64;&#108;&#107;&#99;&#46;&#100;&#101;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#x6d;&#97;i&#x6c;&#116;o&#x3a;&#105;n&#x66;&#x6f;&#64;&#x63;&#x6f;&#110;t&#x65;&#110;t&#x2d;&#99;o&#x75;&#x72;&#105;&#x65;&#x72;&#46;d&#x65;\">&#x69;&#x6e;&#x66;&#111;&#64;&#99;on&#x74;&#x65;&#x6e;&#x74;&#45;&#99;ou&#x72;&#x69;&#x65;&#x72;&#46;&#100;e<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"ma&#105;&#108;&#116;&#111;&#x3a;&#x67;&#x72;&#x75;&#x65;nw&#97;&#108;&#100;&#64;&#x6c;&#x6b;&#x63;&#x2e;&#x64;e\">&#x67;r&#x75;&#101;&#x6e;&#119;&#x61;&#x6c;d&#x40;&#108;&#x6b;&#99;&#x2e;&#100;e<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-treubeg\"><h3 class=\"imprint-list-title\">LKC TREUBEG mbH Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft<\/h3>\n                                <section>\n<div class=\"inner\">\n<p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC TREUBEG mbH Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft\u00a0<\/strong><\/p>\n<p>Forstweg 8<br \/>\n82031 Gr\u00fcnwald<br \/>\nphone: +49 89 546701 0<br \/>\nfax: +49 89 546701 40<br \/>\nemail: <a href=\"&#x6d;&#97;i&#x6c;&#x74;&#111;:&#x6b;&#x6f;&#110;t&#x61;&#107;t&#x40;&#x6c;&#107;c&#x2e;&#x64;&#101;\">&#107;&#x6f;&#110;&#x74;&#97;&#x6b;t&#x40;l&#x6b;c&#46;&#x64;&#101;<\/a><\/p>\n<p>Munich District Court, HRB 42349<br \/>\nTax-ID: DE 129340733<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing directors:<\/strong><\/p>\n<ul>\n<li>Nicolas Kemper (auditor, tax advisor, solicitor)<\/li>\n<li>Dr. Franz-Stephan v. Gronau (auditor, tax advisor, solicitor)<\/li>\n<li>Dr. Stefan Berz (auditor, tax advisor)<\/li>\n<li>tefan Czarske (auditor, tax advisor)<\/li>\n<li>Sigrid Leinauer (auditor, tax advisor)<\/li>\n<li>Thomas Peschges (auditor, tax advisor)<\/li>\n<li>Thomas Eder (tax advisor)<\/li>\n<li>Reinhold Eder (auditor, tax advisor)<\/li>\n<li>Dr. Thomas Kr\u00e4u\u00dflein (auditor, tax advisor)<\/li>\n<li>Gerd M\u00fcller (auditor, tax advisor)<\/li>\n<\/ul>\n<p><strong>Further offices:<\/strong><\/p>\n<ul>\n<li>Elsenheimerstra\u00dfe 7, 80538 Munich<\/li>\n<li>Ahornallee 36, 14050 Berlin<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"mailto&#58;&#119;&#111;&#108;&#102;&#103;&#97;&#x6e;&#x67;&#x2e;&#x6a;&#x61;&#x6e;&#x6b;&#x40;&#x6c;&#x6b;&#x63;&#x2e;de\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#109;&#x61;&#105;&#x6c;&#116;&#x6f;&#58;&#x69;&#110;&#x66;&#111;&#x40;c&#x6f;n&#x74;e&#x6e;t&#x2d;c&#x6f;u&#114;&#x69;&#101;&#x72;&#46;&#x64;&#101;\">&#x69;&#110;f&#x6f;&#64;c&#x6f;&#110;t&#x65;&#110;t&#x2d;&#99;o&#x75;&#114;i&#x65;&#114;&#46;&#x64;&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#x6d;&#97;&#x69;&#108;t&#x6f;&#58;g&#x72;&#117;&#x65;&#x6e;w&#x61;&#108;d&#x40;&#108;&#x6b;&#x63;&#46;&#x64;&#101;\">&#103;&#x72;u&#101;&#x6e;w&#97;&#x6c;d&#x40;&#x6c;&#107;&#x63;&#46;&#100;&#x65;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n<\/div>\n<\/section>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-w-p-gmbh-wirtschaftspruefungsgesellschaft\"><h3 class=\"imprint-list-title\">W &#038; P GmbH Wirtschaftspr\u00fcfungsgesellschaft<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>W &amp; P GmbH Wirtschaftspr\u00fcfungsgesellschaft<\/strong><\/p>\n<p>Z\u00fcricher Stra\u00dfe 29<br \/>\n81476 M\u00fcnchen<br \/>\nphone: +49 89 9042271 00<br \/>\nfax: +49 89 9042271 97<br \/>\nemail: <a href=\"&#x6d;&#97;&#x69;&#x6c;&#116;&#x6f;&#58;k&#x6f;&#110;t&#x61;&#107;t&#x40;&#119;p&#x2d;&#116;&#x2e;&#x64;&#101;\">&#107;&#x6f;&#x6e;&#116;&#x61;&#x6b;t&#x40;&#x77;p&#45;&#x74;&#46;&#100;&#x65;<\/a><\/p>\n<p>Munich District Court, HRB 137961<br \/>\ntax number: 143\/193\/70448<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing directors:\u00a0<\/strong><\/p>\n<ul>\n<li>Dr. Berz, Stefan (auditor, tax advisor)<\/li>\n<li>Eder, Reinhold (tax advisor)<\/li>\n<\/ul>\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#109;&#x61;&#105;&#x6c;t&#x6f;:&#119;&#x6f;&#108;&#x66;&#103;&#x61;n&#x67;&#46;&#106;&#x61;&#110;&#x6b;&#64;&#x6c;k&#x63;&#x2e;&#100;&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#109;&#x61;&#105;&#x6c;t&#111;&#x3a;&#105;&#x6e;f&#x6f;&#64;&#99;&#x6f;&#110;&#x74;e&#x6e;&#x74;&#45;&#x63;o&#x75;r&#105;&#x65;&#114;&#x2e;d&#x65;\">&#105;&#x6e;&#102;&#x6f;&#64;&#x63;o&#x6e;t&#x65;n&#116;&#x2d;&#99;&#x6f;&#117;&#x72;&#105;&#x65;r&#x2e;d&#x65;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#x6d;a&#x69;l&#x74;&#111;&#x3a;&#107;o&#x6e;t&#x61;&#107;&#x74;&#64;&#x77;&#112;-&#x74;&#46;&#x64;&#101;\">&#107;&#x6f;&#x6e;&#116;&#x61;&#x6b;&#116;&#x40;&#x77;&#112;&#x2d;&#x74;&#46;&#x64;&#x65;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-w-p-gmbh-steuerberatungsgesellschaft\"><h3 class=\"imprint-list-title\">W &amp; P &#8211; Treuhand GmbH Steuerberatungsgesellschaft<\/h3>\n                                <section>\n<div class=\"inner\">\n<p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>W &amp; P &#8211; Treuhand GmbH Steuerberatungsgesellschaft<\/strong><strong><br \/>\n<\/strong><\/p>\n<p>Z\u00fcricher Stra\u00dfe 29<br \/>\n81476 M\u00fcnchen<br \/>\nphone +49 89 9042271 00<br \/>\nfax: +49 89 9042271 97<br \/>\nemail: <a href=\"&#x6d;&#x61;&#x69;&#x6c;&#x74;&#x6f;&#x3a;&#x6b;&#111;&#110;&#116;&#97;&#107;&#116;&#64;wp-t&#x2e;&#x64;&#x65;\">&#x6b;&#x6f;&#x6e;&#x74;&#97;&#107;&#116;&#64;w&#x70;&#x2d;&#x74;&#x2e;&#x64;&#101;<\/a><\/p>\n<p>Munich District Court, HRB 96042<br \/>\nTax-ID.: DE 129470144<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing directors:<\/strong><\/p>\n<ul>\n<li>Kleint Matthias (tax advisor)<\/li>\n<li>Eder, Reinhold (tax advisor)<\/li>\n<li>Andrea Schreiner (tax advisor)<\/li>\n<li>Nicolas Kemper (auditor, tax advisor, solicitor)<\/li>\n<li>Dr. Stefan Berz (auditor, tax advisor)<\/li>\n<\/ul>\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"ma&#105;&#108;&#116;&#x6f;&#x3a;&#x77;&#x6f;&#x6c;fg&#97;&#110;&#103;&#x2e;&#x6a;&#x61;&#x6e;&#x6b;&#64;l&#107;&#99;&#46;&#x64;&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#109;&#x61;i&#108;&#x74;o&#58;&#x69;n&#x66;&#x6f;&#64;&#x63;o&#110;&#x74;e&#110;&#x74;-&#x63;&#x6f;&#117;&#x72;&#x69;&#101;&#x72;&#46;&#100;&#x65;\">&#105;n&#x66;o&#x40;c&#x6f;n&#x74;e&#x6e;t&#x2d;&#99;&#x6f;&#117;&#x72;&#105;&#x65;&#114;&#x2e;&#100;&#x65;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#109;&#x61;&#105;&#x6c;&#116;&#x6f;&#58;&#x6b;&#111;&#x6e;&#116;&#x61;&#107;&#x74;&#64;&#x77;&#112;&#x2d;&#116;&#x2e;&#100;&#x65;\">&#107;o&#x6e;t&#x61;k&#x74;&#64;&#x77;p&#x2d;t&#x2e;&#100;&#x65;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n<\/div>\n<\/section>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-w-r-weigell\"><h3 class=\"imprint-list-title\">W &#038; R Weigell Rechtsanw\u00e4lte Partnerschaft mbB<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>W &amp; R Weigell Rechtsanw\u00e4lte Partnerschaft mbB<\/strong><\/p>\n<p>Brienner Str. 5<br \/>\nD- 80333 M\u00fcnchen<br \/>\nphone:\u00a0 +49 89 2421589-0<br \/>\nfax:\u00a0 +49 89 2421589-9<br \/>\nemail: <a href=\"&#x6d;&#97;i&#x6c;&#116;o&#x3a;&#105;n&#x66;&#111;&#64;&#x77;&#101;i&#x67;&#x65;l&#x6c;&#x2e;&#100;&#x65;\">&#x69;n&#x66;&#111;&#x40;&#119;&#x65;&#x69;g&#x65;&#108;&#x6c;&#46;&#x64;&#101;<\/a><\/p>\n<p>Munich District Court, PR 1332<br \/>\nTax-ID: DE 295 668 215<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Authorized to represent:<\/strong><\/p>\n<ul>\n<li>Manuela Beckert (solicitor)<\/li>\n<li>Martina Butensch\u00f6n (solicitor)<\/li>\n<li>Nicolas Kemper (auditor, tax advisor, solicitor)<\/li>\n<li>Dr. Franz-Stephan v. Gronau (auditor, tax advisor, solicitor)<\/li>\n<li>Tobias Schwartz (solicitor)<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#109;&#x61;&#x69;&#108;&#x74;&#x6f;&#58;&#x77;&#x6f;&#108;&#x66;&#x67;&#97;&#x6e;&#x67;&#46;&#x6a;&#x61;&#110;&#x6b;&#x40;&#108;&#x6b;&#x63;&#46;&#x64;&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#109;a&#x69;l&#x74;&#111;&#x3a;&#105;&#x6e;&#102;o&#x40;c&#x6f;&#110;&#x74;&#101;&#x6e;&#116;&#x2d;&#99;o&#x75;r&#x69;&#101;&#x72;&#46;&#x64;&#101;\">&#x69;&#x6e;&#102;&#111;&#64;c&#x6f;&#x6e;&#x74;&#101;&#110;t-&#x63;&#x6f;&#x75;&#114;&#105;e&#x72;&#x2e;&#x64;&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#x6d;&#97;i&#x6c;&#x74;&#111;:&#x69;&#x6e;&#102;o&#x40;&#x77;&#101;i&#x67;&#x65;&#108;l&#x2e;&#100;&#101;\">&#x69;n&#x66;&#111;&#64;&#x77;&#101;&#x69;&#x67;e&#x6c;&#108;&#46;&#x64;&#101;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-weichselgaertner\"><h3 class=\"imprint-list-title\">LKC Weichselg\u00e4rtner Brockschmidt GmbH Steuerberatungsgesellschaft<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Weichselgaertner Brockschmidt GmbH Steuerberatungsgesellschaft<\/strong><\/p>\n<p>Thalkirchner Str. 74<br \/>\nD-80337 Munich<br \/>\nphone: +49 89 539061 \u2013 0<br \/>\nfax: +49 89 53868734<br \/>\nemail: <a href=\"&#x6d;a&#x69;&#108;&#x74;&#x6f;:&#x69;&#110;&#x66;&#x6f;&#64;&#x62;&#97;&#x79;&#x65;r&#x6e;&#116;&#x61;&#x78;&#46;&#x64;&#101;\">&#105;&#110;&#x66;o&#64;&#x62;&#x61;y&#101;&#x72;&#x6e;t&#97;&#x78;&#46;&#100;&#x65;<\/a><\/p>\n<p>Munich District Court, HRB 62815<br \/>\nTax-ID: DE 130 245 701<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Managing directors:<\/strong><\/p>\n<ul>\n<li>Josef Weichselgaertner (tax advisor)<\/li>\n<li>Ralf Brockschmidt (tax advisor)<\/li>\n<li>Dr. Stefan Berz (auditor, tax advisor)<\/li>\n<li>Dr. Hannes Blum (tax advisor)<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#109;&#x61;&#x69;l&#116;&#x6f;:&#119;&#x6f;&#x6c;f&#103;&#x61;n&#103;&#x2e;&#x6a;a&#110;&#x6b;&#64;&#108;&#x6b;&#x63;&#46;&#100;&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#x6d;a&#x69;l&#x74;&#111;&#x3a;&#105;n&#x66;o&#x40;&#99;&#x6f;&#110;&#x74;&#101;n&#x74;-&#x63;&#111;&#x75;&#114;&#x69;&#x65;r&#x2e;d&#x65;\">i&#110;&#102;&#x6f;&#x40;c&#111;&#110;&#x74;&#x65;&#x6e;t&#45;&#99;&#x6f;&#x75;ri&#101;&#x72;&#x2e;&#x64;e<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#109;&#x61;&#105;&#x6c;&#116;&#x6f;:&#x69;n&#x66;o&#64;&#x62;&#97;&#x79;&#101;&#x72;&#110;&#x74;a&#x78;&#46;&#x64;e\">&#x69;&#110;&#x66;&#x6f;&#64;&#x62;&#x61;&#121;&#x65;&#x72;&#110;&#x74;&#x61;x&#x2e;&#x64;e<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-winterstein\"><h3 class=\"imprint-list-title\">LKC Winterstein Ecker &amp; Partner Steuerberatungsgesellschaft mbB<\/h3>\n                                <p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Winterstein Ecker &amp; Partner<br \/>\nSteuerberatungsgesellschaft mbB<br \/>\n<\/strong><\/p>\n<p>Elsenheimerstr. 7<br \/>\nD-80687 Munich<br \/>\nphone: +49 89 133015<br \/>\nfax: +49 89 1678831<br \/>\nemail: <a href=\"&#x6d;a&#x69;&#108;&#x74;&#111;&#x3a;&#x6b;o&#x6e;&#116;&#x61;&#107;&#x74;&#64;l&#x6b;&#99;&#x2e;&#100;&#x65;\">k&#111;&#x6e;&#x74;a&#107;&#x74;&#x40;l&#107;&#x63;&#x2e;d&#101;<\/a><\/p>\n<p>Munich District Court, PR 616<br \/>\nTax-ID: DE 245891439<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Partners:<\/strong><\/p>\n<ul>\n<li>Nicolas Kemper (auditor, tax advisor, solicitor)<\/li>\n<li>Dipl.-Kfm Dr. Franz-Stephan v. Gronau (auditor, tax advisor, solicitor)<\/li>\n<li>Dipl.-Kfm. Dr. Stefan Berz (auditor, tax advisor)<\/li>\n<li>Dipl.-BW (FH) Peter Winterstein (tax advisor)<\/li>\n<li>Silvia Ecker (tax advisor)<\/li>\n<\/ul>\n<p><strong>Further offices<\/strong>:<\/p>\n<ul>\n<li>Philosophenweg 9a\u00b4, 82418 Murnau<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#x6d;a&#x69;&#108;&#x74;&#111;:&#x77;&#111;&#x6c;&#102;g&#x61;&#110;&#x67;&#46;j&#x61;n&#x6b;&#64;&#x6c;&#x6b;c&#x2e;&#100;&#x65;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#x6d;a&#x69;&#108;&#x74;&#111;:&#x69;n&#x66;&#111;&#x40;&#99;o&#x6e;&#116;&#x65;&#110;t&#x2d;c&#x6f;&#117;&#x72;&#105;e&#x72;&#46;&#x64;&#101;\">&#x69;&#x6e;&#x66;&#x6f;&#64;&#99;&#111;&#110;ten&#x74;&#x2d;&#x63;&#x6f;&#x75;&#114;&#105;&#101;r&#46;d&#x65;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#x6d;a&#x69;&#108;&#x74;&#111;:&#x6d;&#117;&#x65;&#110;c&#x68;&#101;&#x6e;&#64;l&#x6b;c&#x2e;&#100;&#x65;\">m&#117;&#101;&#x6e;&#x63;he&#110;&#64;&#x6c;&#x6b;c&#46;&#100;&#101;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n                                <\/div>\n                                                            <div class=\"imprint-content\" id=\"imprint-content-lkc-ziegler\"><h3 class=\"imprint-list-title\">LKC Ziegler &amp; Partner Steuerberatungsgesellschaft<\/h3>\n                                <section>\n<div class=\"inner\">\n<p>The following information is provided on the basis of the German Ordinance on Service Providers&#8217; Duty to Inform (\u201cDL-InfoV\u201d) from 12 March 2010 (which was enacted to implement Directive 2006\/123\/EC on services in the internal market) and the German Telemedia Act (\u201cTMG\u201d).<\/p>\n<p>The provider of this internet site for the purposes of \u00a7 5 TMG is<\/p>\n<p><strong>LKC Ziegler &amp; Partner Steuerberatungsgesellschaft<\/strong><\/p>\n<p>Elsenheimerstr. 7<br \/>\nD-80687\u00a0M\u00fcnchen<br \/>\nphone: +49 89 515047-0<br \/>\nfax: +49 89 515047-77<br \/>\nemail: <a title=\"muenchen&#64;&#76;&#75;&#67;&#46;&#100;&#101;\" href=\"m&#97;&#105;&#x6c;&#x74;&#x6f;:m&#117;&#101;&#x6e;&#x63;&#x68;e&#110;&#64;&#76;&#x4b;&#x43;&#x2e;d&#101;\" target=\"_blank\" rel=\"noopener noreferrer\">&#x6d;&#x75;&#x65;&#110;&#99;he&#x6e;&#x40;&#x6c;&#107;&#99;&#46;d&#x65;<\/a><\/p>\n<p>Munich District Court, PR833<\/p>\n<p>Here is our current <a href=\"https:\/\/lkc.de\/en\/privacy-policy\/\">data privacy policy.\u00a0<\/a><\/p>\n<p><strong>Partners:<\/strong><\/p>\n<ul>\n<li>Nicolas Kemper (auditor, tax advisor, solicitor)<\/li>\n<li>Dr. Franz-Stephan v. Gronau (audior, tax advisor, solicitor)<\/li>\n<li>Dr. Stefan Berz (auditor, tax advisor)<\/li>\n<li>Peter Winterstein (tax advisor)<\/li>\n<li>Silvia Ecker (tax advisor)<\/li>\n<\/ul>\n<div class=\"mm-page mm-slideout\">\n<div id=\"wrapper\">\n<div id=\"container\">\n<div id=\"main\">\n<div class=\"inside\">\n<div id=\"impressum-inhalte\" class=\"mod_article last block\">\n<div class=\"inside\">\n<div class=\"ce_text grid4 block\">\n<p>The company and its authorised representatives, provided they bear the professional title \u201ctax advisor\u201d (even in combination with other professional titles), belong to the <a href=\"http:\/\/www.stbk-muc.de\/\">Munich Chamber of Tax Advisors<\/a> or the\u00a0<a href=\"http:\/\/www.stbk-nuernberg.de\/\">Nuremberg Chamber of Tax Advisors <\/a>, which is responsible for them as a supervisory authority:<\/p>\n<p>Munich Chamber of Tax Advisors<br \/>\nNederlinger Strasse 9<br \/>\n80638 Munich<br \/>\nphone: + 49 89 157902-0<br \/>\nfax: + 49 89 157902-19<br \/>\n<a href=\"http:\/\/www.stbk-muc.de\/\">www.stbk-muc.de<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>The professional status of tax advisors is essentially subject to the following regulations:<\/p>\n<ul>\n<li><a href=\"http:\/\/bundesrecht.juris.de\/bundesrecht\/stberg\/\">StBerG \u2013 Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/DVStb.pdf\">DVStB \u2013 Regulation Implementing the Tax Consultancy Act<\/a><\/li>\n<li><a href=\"http:\/\/www.bstbk.de\/muster_stbk\/oeffentlich\/pdf\/2\/Berufsordnung.pdf\">BOStB \u2013 Professional Code of the Federal Chamber of Tax Advisors<\/a><\/li>\n<li><a href=\"http:\/\/www.stbkammer-berlin.de\/Dokumente\/StBGebVO.pdf\">StBGebV \u2013 Schedule of Fees for Tax Advisors<\/a><\/li>\n<\/ul>\n<p>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 <a href=\"http:\/\/www.bstbk.de\/\">www.bstbk.de<\/a>.<\/p>\n<p><strong>Professional indemnity insurance:<\/strong><\/p>\n<p>We have professional indemnity insurance from AIG Europe Limited Direktion fuer Deutschland, Neue Mainzer Strasse 46 \u2013 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 \u00a7 51 German Federal Code for the Legal Profession (BRAO); \u00a7 67 Tax Consultancy Act (StBerG) and \u00a7\u00a7 51 ff. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB); \u00a7 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).<\/p>\n<p><strong>Disclaimer<\/strong><\/p>\n<p>Please note the important legal notice regarding the content and availability of these websites, the copyright, and the external links.<br \/>\nInformation 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.<\/p>\n<p><strong>Content and availability of this website<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>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 <a href=\"&#x6d;&#97;i&#x6c;&#x74;&#111;:&#x77;&#111;l&#x66;&#x67;&#97;n&#x67;&#46;j&#x61;&#x6e;&#107;&#64;&#x6c;&#x6b;&#99;&#x2e;&#x64;&#101;\">Wolfgang Jank.<\/a><\/p>\n<p><strong>Consultation, conception, design, and programming for this website:<\/strong><\/p>\n<p>Content Courier<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<\/p>\n<p><a href=\"https:\/\/www.content-courier.de\">https:\/\/www.content-courier.de<\/a><br \/>\n<a href=\"&#109;&#x61;i&#x6c;&#x74;&#111;&#x3a;i&#110;&#x66;&#111;&#x40;c&#111;&#x6e;t&#x65;n&#116;&#x2d;c&#x6f;&#x75;&#114;&#x69;e&#114;&#x2e;&#100;&#x65;\">&#105;&#x6e;f&#111;&#x40;c&#111;&#x6e;t&#x65;&#x6e;&#116;&#x2d;c&#111;&#x75;r&#105;&#x65;r&#x2e;&#x64;&#101;<\/a><\/p>\n<p><strong>Information on the problem of external links<\/strong><\/p>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC (company) is legally responsible for our \u201cown content\u201d 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 \u201cexternal content\u201d ready for use which is identified on this website.<br \/>\n\u201cLinks\u201d always means \u201cliving\u201d (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.<\/p>\n<p><strong>The EU Commission\u2019s platform for Online Dispute Resolution (ODR): <\/strong><\/p>\n<p>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:\u00a0<a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>. Therefore, disputes may be settled via this ODR platform. Our email address is: <a href=\"&#x6d;&#x61;&#105;&#108;to&#x3a;&#x6d;&#x75;&#101;nc&#x68;&#x65;&#x6e;&#64;&#108;k&#x63;&#x2e;&#x64;&#101;\">&#x6d;&#x75;&#x65;&#x6e;&#x63;&#x68;&#x65;&#x6e;&#x40;&#x6c;&#x6b;&#x63;&#x2e;&#x64;&#x65;<\/a><\/p>\n<p><strong>General information in accordance with \u00a7 36 VSBG (Law on Settling Consumer Disputes): <\/strong><\/p>\n<p>LKC does not currently participate in dispute resolution procedures with the competent arbitration boards.<\/p>\n<\/div>\n<\/section>\n                                <\/div>\n                                                        <a href=\"#imprint-list\" id=\"imprint-up-btn\"><button class=\"blue\"><span class=\"icon-btn\">To the Imprint Listing <i class=\"icon icon-arrow-up\"><\/i><\/span><\/button><\/a>\n                        <\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n\n            <script>\n            jQuery(document).ready(function() {\n                jQuery('.imprint-item').children().first().addClass('active');\n                jQuery('.imprint-item').click(function() {\n                    var href = jQuery(this).children().attr('data-href');\n                    jQuery('.imprint-item').children().removeClass('active');\n                    jQuery(this).children().addClass('active');\n                    jQuery('.imprint-content').removeClass('active');\n                    jQuery('#imprint-content-'+href).addClass('active');\n\n                    jQuery('html, body').animate({\n                        scrollTop: (jQuery('#imprint-content-' + href).offset().top - 180)\n                    },500);\n                });\n            });\n            (function($) {\n\n                \/*function onImprintListClick(event) {\n                    var target = event.target;\n                    console.log(target);\n                    if(target.classList.contains('imprint-item-link')) {\n                        event.preventDefault();\n                        setActiveImprint(target);\n                        $('html, body').animate({\n                            scrollTop: ($('#imprint-content-' + target.getAttribute('data-href')).offset().top - 180)\n                        },500);\n                    }\n                }\n\n                function setActiveImprint(target) {\n                    document.querySelector('.imprint-content.active').classList.remove('active');\n                    document.querySelector('.imprint-item-link.active').classList.remove('active');\n                    document.getElementById('imprint-content-' + target.getAttribute('data-href')).classList.add('active');\n                    target.classList.add('active');\n                }*\/\n\n                \/*function onImprintUpBtnClick(event) {\n                    $('html, body').animate({\n                        scrollTop: ($('#imprint-list').offset().top - 180)\n                    },500);\n                }\n\n                function init() {\n                    var imprintList = document.getElementById('imprint-list'),\n                    imprintUpBtn = document.getElementById('imprint-up-btn');\n\n                    imprintList.addEventListener('click', onImprintListClick);\n                    imprintUpBtn.addEventListener('click', onImprintUpBtnClick);\n\n                    setActiveImprint(document.querySelector('.imprint-item-link.active'));\n                }\n\n                init();*\/\n            }(jQuery));\n            <\/script>\n        <\/div><\/div><\/div><div id=\"pg-9184-1\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-9184-1\" ><div id=\"pgc-9184-1-0\"  class=\"panel-grid-cell\" ><div id=\"panel-9184-1-0-0\" class=\"so-panel widget widget_content-block-widget panel-first-child panel-last-child\" data-index=\"2\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-content-block-widget so-widget-content-block-widget-base\"\n\t\t\t\n\t\t>\n<div class=\"row center-xs grey no-gutter\" >\n    <div class=\"col-xs-12 limit-width\">\n                    <div class=\"row\">\n                <div class=\"col-xs-12 col-sm-12\">\n                      \n                        <h2>Editorial imprint<\/h2>\n                                            <h4>Design, expansion, optimization, maintenance &amp; support:<\/h4>\n<p>Content Courier<br \/>\nCorina Dobbertin<br \/>\nHamburger Stra\u00dfe 18<br \/>\n69181 Leimen<br \/>\n<a href=\"http:\/\/www.content-courier.de\">www.content-courier.de<\/a><\/p>\n<p>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.<\/p>\n<p>Source of the images: iStockphoto LP (IDs: 1086665062, 1333247005, 1252290126, 1264981672, 984130584, 175775674, 1305037432, 489833166, 458297901, 1158225558, 1024573058, 624713404, 481495508, 909998466, 1014259494, 1072586380, 1185177473, 1033905674, 1011762576, 1226763013, 1211602021, 494508174,1171799697, 925669312, 1153163353, 520948238, 1161608325, 1189991495, 1127838959, 1023551840, 1147222716, 1210835143, 1178916772, 909472406, 1066711856, 1210161631, 1166378619), Kur- und Tourismusbetrieb Bad W\u00f6rishofen, <a class=\"exitNotifierLink\" href=\"http:\/\/www.andreaspohlmann.com\/\">Andreas Pohlmann<\/a><\/p>\n<p>Please contact <a href=\"&#109;&#x61;i&#108;&#x74;o&#58;&#x73;e&#114;&#x76;i&#99;&#x65;&#64;&#108;&#x6b;c&#46;&#x64;e\">LKC Service GmbH<\/a><\/p>            \n                <\/div>\n            <\/div>\n            <\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"pg-9184-2\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-9184-2-0\"  class=\"panel-grid-cell\" ><div id=\"panel-9184-2-0-0\" class=\"so-panel widget widget_content-block-widget panel-first-child panel-last-child\" data-index=\"3\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-content-block-widget so-widget-content-block-widget-base\"\n\t\t\t\n\t\t>\n<div class=\"row center-xs white no-gutter\" >\n    <div class=\"col-xs-12 limit-width\">\n                    <div class=\"row\">\n                <div class=\"col-xs-12 col-sm-12\">\n                      \n                        <h2>Disclaimer<\/h2>\n                                            <h4>Content of this website<\/h4>\n<p>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.<\/p>\n<h4 class=\"absatz\" data-fontsize=\"13\" data-lineheight=\"20\">Availability of the website<\/h4>\n<p>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.<\/p>\n<h4 class=\"absatz\" data-fontsize=\"13\" data-lineheight=\"20\">Note on issues relating to external links<\/h4>\n<p>As the content provider in accordance with \u00a7 7(1) TMG, the LKC Group is legally responsible for our \u201cown content\u201d 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.<\/p>            \n                <\/div>\n            <\/div>\n            <\/div>\n<\/div><\/div><\/div><\/div><\/div><div id=\"pg-9184-3\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-9184-3\" ><div id=\"pgc-9184-3-0\"  class=\"panel-grid-cell\" ><div id=\"panel-9184-3-0-0\" class=\"so-panel widget widget_content-block-widget panel-first-child panel-last-child\" data-index=\"4\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-content-block-widget so-widget-content-block-widget-base\"\n\t\t\t\n\t\t>\n<div class=\"row center-xs grey no-gutter\" >\n    <div class=\"col-xs-12 limit-width\">\n                    <div class=\"row\">\n                <div class=\"col-xs-12 col-sm-12\">\n                      \n                        <h2>Miscellaneous<\/h2>\n                                            <h4>Partners<\/h4>\n<p>You will find an overview of the LKC Group\u2019s partners <a href=\"https:\/\/lkc.de\/en\/our-partners\/\">on this page<\/a>. 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 \u201cprovider identification\u201d in accordance with the TMG is shown in the imprints listed on the left.<\/p>            \n                <\/div>\n            <\/div>\n            <\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Legal notices regarding the lkc group The following information is provided on the basis of the German Ordinance on Service [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":50,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-9184","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.3 (Yoast SEO v27.1.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Imprint - LKC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lkc.de\/en\/lkc-imprint\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imprint\" \/>\n<meta property=\"og:description\" content=\"Legal notices regarding the lkc group The following information is provided on the basis of the German Ordinance on Service [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lkc.de\/en\/lkc-imprint\/\" \/>\n<meta property=\"og:site_name\" content=\"LKC\" \/>\n<meta property=\"article:modified_time\" content=\"2021-12-16T10:13:57+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lkc.de\/en\/lkc-imprint\/\",\"url\":\"https:\/\/lkc.de\/en\/lkc-imprint\/\",\"name\":\"Imprint - 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