Legal Notice, Liability

Basic orientation of the website

The information provided on this website is solely for general information purposes and does not constitute legal, tax or other specialised advice. The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.

Disclaimer

Our goal is to provide information completely and accurately to the best of our knowledge and belief and to keep this information up to date. This notwithstanding, we accept no liability whatsoever for any loss or damage that may result from the use of the information provided - even if the loss or damage arises from the use of possibly incomplete and/or incorrect information.

We are not responsible for any referrals to third-party websites. Liability for the contents of the linked pages is hereby excluded, since we have no control of the contents and design of the linked pages. As a consequence, liability for the content of the pages to which the pages of this website are linked rests solely with the provider of such third-party websites – in no event does it rest with the party referring with a link to an external publication and contents. If linked pages (particularly as a result of a change to the content after the link has been established) contain illegal, incorrect, incomplete, offensive or immoral information and we become (are made) aware of such content on the linked pages, then we will cut any link to such pages without undue delay.

Copyright

The content (text and images) of this website created directly by the author is copyrighted. The information provided is intended for personal use only. Any use of any of this website's content in violation of the provisions of the Copyright Act – in particular further use as in publications, copies as well as any form of commercial use and transmission to third parties – also in part or in processed form – without the author’s explicit approval is prohibited.

Information content

The information on this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the accuracy, completeness, quality or up-to-dateness of the information provided.

Legal validity

By using this website, the user is subject to the Terms and Conditions of Use set forth hereunder. These terms and conditions are part of the online presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with current law, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected.

Professional rules and regulations for lawyers

• Bundesrechtsanwaltsordnung, BRAO (Federal Lawyers' Code)
• Berufsordnung, BORA (Professional Code)
• Fachanwaltsordnung, FAO (Code for Specialist Lawyers)
• Rechtsanwaltsvergütungsgesetz, RVG (Act on the Remuneration of Lawyers)
• Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland, EuRAG (Act Regulating the Activity of European Lawyers in Germany)
• Code of Conduct for Lawyers of the European Union, CCBE (Code of Conduct)

These laws, codes and regulations are available for perusal on the website of the German Federal Bar at www.brak.de.

Professional rules and regulations for lawyers

• Bundesrechtsanwaltsordnung, BRAO (Federal Lawyers' Code)
• Berufsordnung, BORA (Professional Code)
• Fachanwaltsordnung, FAO (Code for Specialist Lawyers)
• Rechtsanwaltsvergütungsgesetz, RVG (Act on the Remuneration of Lawyers)
• Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland, EuRAG (Act Regulating the Activity of European Lawyers in Germany)
• Code of Conduct for Lawyers of the European Union, CCBE (Code of Conduct)

These laws, codes and regulations are available for perusal on the website of the German Federal Bar at www.brak.de.

Professional rules and regulations for tax advisers

• Steuerberatungsgesetz, StBerG (Tax Advice Act)
• Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Implementing Regulation for the Tax Advisory Act)
• Berufsordnung der Bundessteuerberaterkammer, BOStB (Professional Code of Conduct for the Federal Chamber of Tax Advisers)
• Steuerberatergebührenverordnung, StBGebV (Tax Consulting Fee Ordinance)
• Steuerberatervergütungsverordnung, StBVV (Tax Adviser Remuneration Regulation)

The laws, codes and regulations are available for perusal at www.bstbk.de.

Professional rules and regulations for tax advisers

• Steuerberatungsgesetz, StBerG (Tax Advice Act)
• Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Implementing Regulation for the Tax Advisory Act)
• Berufsordnung der Bundessteuerberaterkammer, BOStB (Professional Code of Conduct for the Federal Chamber of Tax Advisers)
• Steuerberatergebührenverordnung, StBGebV (Tax Consulting Fee Ordinance)
• Steuerberatervergütungsverordnung, StBVV (Tax Adviser Remuneration Regulation)

The laws, codes and regulations are available for perusal at www.bstbk.de.

Professional rules and regulations for public accountants

• Wirtschaftsprüferordnung, WPO (Code for public accountants)
• Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer, BS WP/vBP (Professional Charter for Qualified Public Accountants / Certified Auditors)
• Satzung für Qualitätskontrolle (Quality Control Charter)
• Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung, WPBHV (Regulation concerning Professional Liability Insurance Rules for Auditors and Certified Accountants)

These codes and regulations are available for perusal on the website of the Chamber of Public Accountants at www.wpk.de.

Professional title

The legal professional designations "Wirtschaftsprüfer" (public accountant), "Steuerberater" (tax adviser), "vereidigte Buchprüfer" (certified accountant) and "Notar" (notary) were conferred in the Federal Republic of Germany. Licenses to exercise the profession were granted in the Federal Republic of Germany.