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In order to comply with general information requirements as per Section 5 of the German Telemedia Act (Telemediengesetz), we state the following:

1. Mundhenke & Partner GmbH Steuerberatungsgesellschaft

Baumwall 7
Überseehaus
20459 Hamburg
Deutschland

Telefon +49 (0)40 374990-0
Telefax +49 (0)40 374990-90

E-Mail: info@mundhenke-partner.de
Website: www.mundhenke-partner.de

Mundhenke & Partner GmbH is a limited liability company under German law and is registered under HRB 54306 in the commercial register kept at the Local Court of Hamburg (Amtsgericht Hamburg).

Sales Tax ID: DE160004046

Person bearing responsibility for contents:
Michael Schulz, Dipl. Kaufmann, Wirtschaftsprüfer, Steuerberater

Managing directors with authorization to represent the Company:
Dipl.-Finanzwirt Axel Fresch, Rechtsanwalt, Steuerberater
Dipl.-Kaufmann Gunnar Goldenbaum, Wirtschaftsprüfer, Steuerberater
Dipl.-Kaufmann Michael Schulz, Wirtschaftsprüfer, Steuerberater
Dipl. Kauffrau Katrin Jensen, Wirtschaftsprüfer, Steuerberater

2. The legal professional titles:

The legal professional titles of “Wirtschaftsprüfer” (WP – Public Auditor), “Steuerberater” (StB – Tax Adviser) and “Rechtsanwalt” (RA – Lawyer) were conferred in Germany.

3. Chambers responsible:

Lawyers: Hanseatische Rechtsanwaltskammer Hamburg (Chamber of Lawyers), Bleichenbrücke 9, 20354 Hamburg
Tax Advisers: Steuerberaterkammer Hamburg (Chamber of Tax Advisers), Kurze Mühren 3, 20095 Hamburg
Public Auditors: Wirtschaftsprüferkammer (Chamber of Public Auditors), Rauchstraße 26, 10787 Berlin

4. Professional regulations:

Wirtschaftsprüfer:

  • Wirtschaftsprüferordnung (WPO – Public Auditors Code)
  • Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP – Professional Code of Public Auditors/Sworn Auditors)
  • Satzung für Qualitätskontrolle (Rules on Quality Control)
  • Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV – Ordinance on the Professional Liability Insurance of Public Auditors)

Steuerberater:

  • Steuerberatungsgesetz (StBerG – Tax Consultancy Act)
  • Verordnung zur Durchführung der Vorschriften über Steuerberater (DVStB – Ordinance on the Implementation of the Provisions on Tax Advisers)
  • Steuerberatervergütungsverordnung (StBVV  – Ordinance on the Fees of Tax Advisers)
  • Satzung über die Rechte und Pflichten bei der Ausübung der Berufe der Steuerberater und der Steuerbevollmächtigten – Berufsordnung (BoStB – Rules on the Rights and Duties concerning the Exercise of the Tax Consultancy and Tax Agency Professions – Professional Code)
  • Fachberaterordnung (FBO – Specialist Advisers Code)
  • Verordnung über die Berufsausbildung zum Steuerfachangestellten/zur Steuerfachangestellten (VstFachAngA – Ordinance on Vocational Training for Assistant Tax Advisers)

Rechtsanwälte:

  • Bundesrechtsanwaltsordnung (BRAO – Federal Rules and Regulations for Lawyers)
  • Berufsordnung für Rechtsanwälte (BORA – Professional Code of Conduct for Lawyers)
  • Fachanwaltsordnung (FAO – Specialised Lawyers Code)
  • Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte (RVG – Act on the Remuneration of Lawyers)
  • Berufsregeln der Rechtsanwälte der Europäischen Gemeinschaft (CCBE – Professional Rules of Lawyers in the European Community)
  • Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland (EuRAG – Act on the Work of European Lawyers in Germany)

The above regulations and information on these are available on the websites of the Wirtschaftsprüferkammer (Chamber of Public Auditors ( www.wpk.de ), the Bundessteuerberaterkammer (Federal Chamber of Tax Advisers ( www.bstbk.de ) and the Bundesrechtsanwaltskammer (Federal Chamber of Lawyers ( www.brak.de ).

Notes regarding the professional indemnity insurance according to Sec. 54 WPO:

Insurance Company: HDI Gerling AG, HDI-Platz 1, 30659 Hannover

The area of application covers services within the member states of the European Union and complies with the Regulations of Sec. 54 WPO with WPBHV and Sec. 67 StBerG, together with Secs. 51 ff. DVStB.

5. Mandatory declarations according to §§ 1 to 3 DLInfoV

Further mandatory declarations are available to our clients for inspection in our office.

Disclaimer

We, Mundhenke & Partner GmbH Steuerberatungsgesellschaft, endeavour within a reasonable scope to make available on our website correct and complete information. We do, however, not assume any guarantee for actuality, correctness and completeness of the information provided on this website. The same applies to the contents of external websites referred to on this website directly or indirectly via hyperlinks, and which are beyond the influence of this website.

We reserve the right to make alterations or supplements to the information provided, without prior announcement.

Copyright and trademarks

All information published on this website, in either textual or graphic form, and the layout of this information, is protected by copyright. Any use of the information not permitted under the Urheberrechtsgesetz [German law on copyright] requires prior written approval from Mundhenke & Partner GmbH. This includes but is not limited to duplication, dissemination, communication, editing, translation, storage, processing, and replication of the content in a database or other electronic medium or system. Photocopies and downloads from websites without written approval are only permitted for personal, private and non-commercial use. All trademarks used on our website are protected even if no explicit mention is made of the respective proprietor.

Bildquellen: FOTOLIA; CM4All; eigenes Bildmaterial; Hinrich Franck, Hummelsbütteler Landstr. 113, 22339 Hamburg

Email communication

Communication via email can lead to a breach of security. For example, emails sent to our staff can be intercepted, inspected or even altered by adept internet users. Should we receive an email from you, we assume that we are therewith entitled to respond via email. Should you prefer a different mode of communication, you must indicate this to us expressly.

No mandatory relationship

All information and statements on this website are without responsibility even if there is a mandatory relationship between Mundhenke & Partner GmbH and the user of these contents. Also any further information given outside a mandatory relationship in writing or verbally are without responsibility. An e-mail request or password enabling access to the customers’ circle will neither automatically result in a mandatory relationship, nor can this be estimated as a proof of an existing mandatory relationship. As a consequence, no contractual or contract-like claims can be deduced against Mundhenke & Partner GmbH.

Information according to the German Act on Consumer Dispute Settlements (“Verbraucherstreitbeilegungsgesetz”)

There is no obligation or preparedness to participate in dispute settlements before a consumer arbitration board (“Verbraucherschlichtungsstelle”).