{"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>\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=\"&#x6d;&#x61;&#105;&#108;t&#x6f;&#x3a;&#x68;&#111;&#108;d&#x69;&#x6e;&#x67;&#64;&#108;k&#x63;&#x2e;&#x64;&#101;\">hol&#100;&#105;&#110;&#x67;&#x40;&#x6c;&#x6b;&#x63;&#x2e;de<\/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=\"&#x6d;&#x61;&#x69;&#x6c;&#x74;&#x6f;&#x3a;&#x77;&#x6f;&#x6c;&#x66;&#103;&#97;&#110;&#103;&#46;&#106;&#97;nk&#64;lkc&#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;&#108;&#x74;&#x6f;&#x3a;in&#102;&#111;&#x40;&#x63;&#x6f;&#x6e;te&#110;&#116;&#x2d;&#x63;&#x6f;&#x75;r&#105;&#101;&#114;&#x2e;&#x64;&#x65;\">&#x69;&#110;&#x66;&#x6f;&#64;&#x63;&#111;n&#x74;&#101;n&#x74;&#45;&#x63;&#x6f;u&#x72;&#105;e&#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;&#105;&#108;t&#x6f;&#x3a;&#x68;&#111;&#108;d&#x69;&#x6e;&#x67;&#64;&#108;k&#x63;&#x2e;&#x64;&#101;\">&#104;&#111;&#x6c;d&#105;&#x6e;&#x67;&#64;&#108;&#x6b;&#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                                                        <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;&#105;&#x6c;&#116;&#x6f;&#58;&#x73;&#101;&#x72;&#118;&#x69;&#99;&#x65;&#64;&#x6c;&#107;&#x63;&#46;&#x64;&#101;\">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 plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-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 - 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