Legal notice / mandatory information under Sec. 2 of the Regulation on Information Requirements for Service Providers (DL-InfoV)

The following person is responsible for the content of the website pursuant to Sec. 55, para. 2 of the Interstate Broadcasting Treaty (RStV) and Sec. 5 of the Telemedia Act (Telemediengesetzes - TMG):

Markus Freudenhammer, auditor/tax advisor (Wirtschaftsprüfer/Steuerberater)

Brühler Straße 7
53119 Bonn
Deutschland (Germany)

Tel:+49 (0)228 - 96 50 20 - 0
Fax:+49 (0)228 - 96 50 20 - 11
E-Mail:markus.freudenhammer@fmpartner.de

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This website serves as the Internet site of the interdisciplinary Freudenhammer Maas & Partner Partnerschaftsgesellschaft mit beschränkter Berufshaftung (mbB), in which auditors, tax advisors and attorneys have joined together to practice their professions on a permanent basis.

Freudenhammer Maas & Partner mbB

Brühler Straße 7
53119 Bonn
Deutschland (Germany)

Tel:+49 (0)228 - 96 50 20 - 0
Fax:+49 (0)228 - 96 50 20 - 11
E-Mail:info@fmpartner.de

fmpartner.de

Freudenhammer Maas & Partner mbB is a partnership with limited professional liability in accordance with the stipulations of the German Partnership Companies Act (Partnerschaftsgesellschaftsgesetz - PartGG), whose registered office is located in Bonn, registered in the Partnership Register of the Local Court (Amtsgericht) in Essen under no. PR 2652.

Partners entitled to represent the company in the meaning of the German Partnership Companies Act (PartGG) are:
Markus Freudenhammer, auditor/tax advisor (Wirtschaftsprüfer/Steuerberater),
Jonas Maas, tax advisor (Steuerberater),
Dr. Petra Tiedemann, lawyer and tax advisor (Rechtsanwältin/Steuerberaterin), and
Christoph Scheur, auditor/tax advisor (Wirtschaftsprüfer/Steuerberater)

Professional titles and chambers/supervisory authorities in charge
The tax advisors at the firm are licensed in accordance with the law of the Federal Republic of Germany and members of the Cologne Tax Advisors Chamber, Gereonstraße 34-36, 50670 Cologne, mail@stbk-koeln.de, www.stbk-koeln.de.
The auditors at the firm are licensed in accordance with the law of the Federal Republic of Germany and members of the Berlin Auditors Chamber, Rauchstraße 26, 10787 Berlin, kontakt@wpk.de, http://www.wpk.de.
The lawyers at the firm are licensed in accordance with the law of the Federal Republic of Germany and members of the Bar Association in Cologne, Riehler Str. 30, 50668 Köln, kontakt@rak-koeln.de, www.rak-koeln.de.

Value-Added Tax identification number (Sec. 27a of the German Value-Added Tax Act (UStG)
VAT identification no.: DE282595495
The financial authorities’ office in charge is the Tax Office in Bonn-Inner City.

Professional Third-Party Liability Insurance
The firm has a third-party liability insurance policy from HDI-Gerling Firmen und Privatversicherung AG, Im Mediapark 5, 50670 Cologne.
The territorial scope of insurance protection covers services rendered at least in the member countries of the European Union and meets at least the requirements of sec. 51a of the German Federal Lawyers’ Act (Bundesrechtsanwaltsordnung – BRAO)sec. 67 of the German Tax Advisory Act (Steuerberatungsgesetz - StBerG), sections 51 ff. of the German Regulation on the Execution of Provisions Pertaining to Tax Advisors, Tax Agents and Tax Advice Companies (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften - DVStB), sec 54 of the German Auditors Act (Wirtschaftsprüferordnung - WPO) in connection with the German Regulation on Professional Third-Party Liability Insurance for Tax Advisors and Chartered Accountants (Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer - WPBHV).
Liability is limited to EUR 10,000,000.00.

Regulations governing the professions of the firm

Tax advisors at the firm are for the most part subject to the following professional regulations:

  • The German Tax Advisory Act (Steuerberatungsgesetz - StBerG)
  • The German Regulation Executing the Tax Advisory Act (Durchführungsverordnung zum Steuerberatungsgesetz - DVStB)
  • The Tax Advisors Professional Code of Conduct (Berufsordnung der Steuerberater- BOStB)
  • The Tax Advisors Fee Regulation (Steuerberatergebührenverordnung - StBGebV)

Occupational and professional regulations may be viewed at the Tax Advisors Chamber in Cologne itself, which has jurisdiction both locally and regionally, or the website of the German Federal Tax Advisors Chamber (www.bstbk.de).

The auditors at the firm are mainly subject to the following regulations governing their profession:

  • The German Auditors Act (Wirtschaftsprüferordnung - WPO)
  • The Professional Charter for Auditors / Chartered Accountants (Berufssatzung für Wirtschaftsprüfer / vereidigte Buchprüfer - BS WP/vBP)
  • Quality Control Statutes
  • The German Regulation on Document Seals (Siegelverordnung)
  • The German Regulation on Auditors Third-Party Liability Insurance (Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung - WPBHV)

Regulations governing professions may be viewed at the website of the Auditors Chamber (www.wpk.de).

The following professional regulations apply to the lawyers at the firm:

  • The German Federal Lawyers’ Act (Bundesrechtsanwaltsordnung - BRAO)
  • The Lawyers’ Professional Code of Conduct (Berufsordnung der Rechtsanwälte - BORA)
  • The German Specialised Lawyers’ Regulation (Fachanwaltsordnung - FAO)
  • The German Lawyers’ Fees Act (Rechtsanwaltsvergütungsgesetz - RVG)
  • The CCBE Code of Conduct for Lawyers in the European Union

Regulations governing the profession can be called up in German and English at the website of the German Federal Bar Association (www.brak.de) under the rubric of "Berufsrecht".

Out-of-court settlement of disputes

In the event of disputes between attorneys and their clients, it is possible to file an application for out-of-court mediation of disputes with the Bar Association in Cologne (pursuant to sec. 73, para. 2, no. 3 in connection with sec. 73, para. 5 of the German Federal Lawyers’ Act (BRAO) or the Conciliation Board of the Bar Association (sec. 191f of the German Federal Lawyers’ Act (BRAO) at the German Federal Bar Association. This can be found in the Internet on the homepage of the Federal Bar Association (www.brak.de), E‐mail: schlichtungsstelle@s-d-r.org

Disclaimer / exclusion of liability

Liability for contents

The contents of our sites have been prepared with the utmost of diligence. We cannot assume any liability for the correctness, completeness and current status of the contents, however. In our capacity as a service provider, we are responsible for our own contents at these sites in accordance with § 7, section 1 of the German Telemedia Services Act (TMG) under general laws and regulations. Under § 8 to § 10 of the German Telemedia Services Act (TMG) we are not obligated as a service provider to monitor information from other parties that is transmitted or stored or to perform research for an indication of illicit activities. This shall not affect obligations to remove or block the usage of information under general laws and regulations. Any liability for such is only possible, however, beginning at that point in time at which we become aware of a specific violation of the law. We shall remove such contents immediately upon becoming aware of a respective violation of the law.

This website otherwise serves purely informational purposes. It is not intended to provide specific legal advice or establish a relationship with clients.

Liability for links

Our service contains links to external website of third parties, over whose content we have no influence. For this reason we cannot assume any liability for such contents of other parties. The respective provider or operator of sites are responsible for the contents of linked sites. The linked sites were reviewed for possible violations of the law when the links were established. No illicit contents could be identified at the point in time of linking. It is unreasonable to perform permanent checks and controls on the contents of linked sites without any specific reason to believe there may be a violation of a law, however. Such links will be removed immediately if we become aware of any violations of the law.

The contents and works on these sites prepared by the operator of the sites are subject to German copyright law. Reproduction, processing, dissemination and any other type of exploitation outside the limits of copyright are subject to the written consent of the respective author or creator. Downloads and copies of these sites are only allowed for private, non-commercial usage. Whenever the contents at this site has not been created by the operator, copyrights of third parties have been respected. In particular, contents of third parties are labelled as such. If in spite of this you become aware of a violation of copyright, we request that you notify us accordingly. We shall remove such contents immediately upon becoming aware of such violation of rights.

Source: eRecht24

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