Legal Notice
Information pursuant to sec. 5 of the Telemedia Act (Telemediengesetz - TMG) and sec. 2 of the Regulation on information requirements concerning rendition of services (DL-InfoV)
The service provider (sec. 5 of the Telemedia Act) responsible for „www.fgs.de“ is
Flick Gocke Schaumburg
Lawyers Public Auditors Tax Consultants
Professional Partnership in terms of the Act on Professional Partnerships
Johanna-Kinkel-Straße 2-4
53175 Bonn
Germany
Telephone +49 228/9594-0
Fax +49 228/9594-100
bonn@fgs.de
Registered office and registration: Bonn, local court in Essen (partnership register no. 946)
Provided with sole power of representation in each case are the partners in terms of the German Act on Professional Partnerships (PartGG):
Bonn office: Dr. Jochen Bahns, RA, StB, Dipl. Fw.; Dr. Johannes Baßler, RA, StB; Prof. Dr. Hubertus Baumhoff, WP, StB; Dr. Holger Dietrich, RA, StB; Dr. Xaver Ditz, StB; Dr. Jens Eggenberger, LL.M., RA, Attorney-at-Law(NY); Dr. Michael Erkens, RA, StB; Dr. Arne von Freeden, LL.M., RA, FA f. StR, StB; Dr. Lambertus Fuhrmann, RA, StB; Dr. Stephan Göckeler, RA, Attorney-at-Law; Dr. Jens Eric Gotthardt, RA, StB; Dr. Ulrich Grünwald, RA, StB; Dr. Jens Hageböke, WP, StB, Dipl.Kfm., Prof. Dr. Michael Hendricks, RA, StR; Dipl.-Fw.; Dr. Oliver Hötzel, WP, StB; Jesco Idler, WP, StB, Dipl.-Kfm.; Dr. Torsten Kohl, WP, StB; Dr. Dieter Leuering, RA, FA f. StR; Dr. Jörg W. Lüttge, RA, StB; Dr. Tobias Nießen, RA; Dr. Bernd Noll, RA, FA f. StR; Dr. Karsten Randt, RA, FA f. StR, FA F. StrR; Prof. Dr. Thomas Rödder, WP, StB; Dr. Matthias Rogall, StB, Dipl.-Oec.; Dr. Philipp Rulf, RA; Dr. Jörg Schauf, RA, FA f. StR; Dr. Stephan Schauhoff, RA, FA f. StR; Dr. Stefan Schloßmacher, RA, StB; Dr. Carsten Schlotter, RA, StB; Marc Schmidt, WP, StB, Dipl.-Kfm.; Dr. Joachim Schmitt, RA, FA f. StR, WP; Dr. Jens Schönfeld, RA, FA f. StR, Dipl.-Kfm.; Prof. Dr. Andreas Schumacher, StB; Prof. Dr. Stefan Simon, RA, StB; Dr. Michael Winter, RA, StB
Johanna-Kinkel-Straße 2-4, 53175 Bonn, Germany, Telephone +49 228/9594-0, Fax +49 228/9594-100, bonn@fgs.de
Berlin office: Dr. Florian Kutt, RA, StB; Dr. Martin Oltmanns, LL.M., RA, StB, Attorney-at-Law; Dr. Helder Schnittker, LL.M., RA, FA f. StR
Friedrichstraße 69, 10117 Berlin, Germany, Telephone +49 30/210020-20, Fax +49 30/210020-99, berlin@fgs.de
Frankfurt/Main office: Dr. Torsten Engers, RA, StB; Dr. Marcus Oliver Mick LL.M., RA, StB; Dr. Christoph Schulte, RA, StB; Dr. Klaus Sieker, StB; Dr. Christian von Oertzen, RA, FA f. StR; Dr. Michael R. Wiesbrock, RA, Dipl.-Kfm.
Platz der Einheit 1, 60327 Frankfurt/Main, Germany, Telephone +49 69/71703-0, Fax +49 69/71703-100, frankfurt@fgs.de
Munich office: Dr. Markus Greinert, StB, Dipl.-Kfm.; Prof. Dr. Frank Hannes, RA, FA f. StR, StB; Dr. Ingo Stangl, StB; Dr. Wolf Wassermeyer, RA, StB, Fachberater f. int. StR
Brienner Straße 29,
80333 Munich, Germany, Telephone +49 89/800016-0, Fax +49 89/800016-99, muenchen@fgs.de
Representative Office Vienna: Am Heumarkt 7, 1030 Vienna, Austria, Telephone +43 1/713 08 14, Fax +43 1/713 08 15, wien@fgs-wien.at
Representative Office Zurich: Bahnhofstraße 69a, 8001 Zurich, Switzerland, Telephone +41 44/225 70-10, Fax +41 44/225 70-11, zuerich@fgs-zuerich.ch
Professional Indemnity Insurance: The professional indemnity insurance is provided by the Allianz Insurance Public Company (Allianz Versicherungs-AG) in 10900 Berlin, Germany. The territorial validity of the insurance coverage comprises actions within the European Union member states and complies with the legal requirements pursuant to sec. 51 of the Federal Code for the Legal Profession (Bundesrechtsanwaltsordnung - BRAO), sec. 67 of the Tax Advisory Act (Steuerberatungsgesetz - StBerG), sections 51 ff. of the Regulation on the Implementation of the Prescriptions for Tax Consultants, Tax Agents and Tax Consultants Bureaus (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften - DVStB), sec. 54 of the Public Accountant Act (Wirtschaftsprüferordnung - WPO) in conjunction with the Regulation on the Professional Indemnity Insurance for Public Auditors and Chartered Accountants (Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer - WPBHV).
VAT identification number: DE 122247264
The partners and associates of Flick Gocke Schaumburg bear the legal occupational titles “lawyer” (“Rechtsanwalt” or “Rechtsanwältin”, abbr.: RA), “tax consultant” (“Steuerberater” or “Steuerberaterin”, abbr.: StB) and/or “public auditor” (“Wirtschaftsprüfer” or “Wirtschaftsprüferin”, abbr.: WP). Those occupational titles have been bestowed upon the partners and associates in Germany.
The competent supervisory authorities are:
For lawyers:
Bonn office: Bar Association in Cologne (Rechtsanwaltskammer Köln), Riehler Straße 30, 50668 Cologne, Germany
Frankfurt/Main office: Bar Association in Frankfurt/Main (Rechtsanwaltskammer Frankfurt a.M.), Bockenheimer Anlage 36, 60322 Frankfurt/Main, Germany
Berlin office: Bar Association in Berlin (Rechtsanwaltskammer Berlin), Littenstraße 9, 10179 Berlin, Germany
Munich office: Bar Association in Munich (Rechtsanwaltskammer München), Tal 33, 80331 Munich, Germany
For public auditors:
Chamber of Public Auditors (Wirtschaftsprüferkammer), Rauchstraße 26, 10787 Berlin, Germany
For tax consultants:
Bonn office: Chamber of Tax Consultants in Cologne (Steuerberaterkammer Köln), Gereonstraße 34, 50670 Cologne, Germany
Frankfurt/Main office: Chamber of Tax Consultants in Hesse (Steuerberaterkammer Hessen), Gutleutstraße 175, 60327 Frankfurt/Main, Germany
Berlin office: Chamber of Tax Consultants in Berlin (Steuerberaterkammer Berlin), Meierottostraße 7, 10719 Berlin, Germany
Munich office: Chamber of Tax Consultants in Munich (Steuerberaterkammer München), Nederlinger Straße 9, 80638 Munich, Germany
Legal professional regulations are:
For lawyers:
Federal Code for the Legal Profession (Bundesrechtsanwaltsordnung, BRAO)
Lawyers´ Professional Code of Conduct (Berufsordnung der Rechtsanwälte, BORA)
Fachanwaltsordnung (FAO)
Berufsregeln der Rechtsanwälte der Europäischen Gemeinschaft
Lawyers´ Fees Act (Rechtsanwaltsvergütungsgesetz, RVG)
For tax consultants:
Tax Advisory Act (Steuerberatungsgesetz, StBerG)
Tax Advisory Act Ordinance (Durchführungsverordnung zum Steuerberatungsgesetz, DVStB)
Tax Consultants´ Professional Code of Conduct (Berufsordnung der Steuerberater, BOStB)
Regulation on Tax Consultants´ Fees (Steuerberatervergütungsverordnung, StBVV)
For public auditors:
Public Accountant Act (Wirtschaftsprüferordnung, WPO)
Examination Regulations (Prüfungsordnung, PrüfO)
Verordnung über die Gestaltung des Siegels der Wirtschaftsprüfer etc.
(Siegel-VO)
Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer, etc. (BHV)
Richtlinien der Wirtschaftsprüferkammer für die Berufsausübung der Wirtschaftsprüfer und vereidigten Buchprüfer
The Legal Professional Regulations may be reviewed at the offices of the competent chambers:
Bar associations:
German Federal Bar (Bundesrechtsanwaltskammer), Littenstraße 9, 10179 Berlin, Germany
Bar Association in Cologne (Rechtsanwaltskammer Köln), Riehler Straße 30, 50668 Cologne, Germany
Bar Association in Berlin (Rechtsanwaltskammer Berlin), Heerstraße 2, 14052 Berlin, Germany
Bar Association in Frankfurt/Main (Rechtsanwaltskammer Frankfurt am Main), Bockenheimer Anlage 36, 60322 Frankfurt/Main, Germany
Bar Association in Munich (Rechtsanwaltskammer München) Tal 33, 80331 Munich, Germany
Chambers of tax consultants:
Federal Chamber of Tax Consultants (Bundessteuerberaterkammer), Neue Promenade 4, 10178 Berlin, Germany
Chamber of Tax Consultants in Cologne (Steuerberaterkammer Köln), Gereonstraße 34, 50670 Cologne, Germany
Chamber of Tax Consultants in Berlin (Steuerberaterkammer Berlin), Meierottostraße 7, 10719 Berlin, Germany
Chamber of Tax Consultants in Hesse (Steuerberaterkammer Hessen), Gutleutstraße 175, 60327 Frankfurt/Main, Germany
Professional Institute of Public Auditors:
Chamber of Public Auditors (Wirtschaftsprüferkammer), Rauchstraße 26, 10787 Berlin, Germany
We render our services on the basis of our Terms of Engagement, which are available at http://www.fgs.de/agb
Disclaimer: All efforts have been made to ensure the topicality, correctness and completeness of the information on this website. Due to the specific characteristics of the medium, however, any liability related to the use of this information is excluded. The information provided on this website explicitly serves the sole purpose of general information and do not represent legal advice; above all, this information cannot replace legal advice.
This website contains links to third-party websites ("external links"). All efforts have been made to ensure that the information contained thereon is current, correct and complete. However, FGS does not have a stake in either the current or future presentation or in the contents of the linked websites. The inclusion of external links does not mean that FGS embraces the contents of the linked websites. Accordingly, any liability related to the use of the external links is also precluded.
Copyright: The copyright to the contents of this website or parts thereof lies with Flick Gocke Schaumburg or with the person licensed by Flick Gocke Schaumburg to use such. Some pages may be downloaded, saved temporarily or printed for exclusive use within your company.
Concept and Design:
visuphil design studios, Konkordiastraße 20, 40219 Duesseldorf, Germany
Silke Haars Kommunikation, Konkordiastraße 20, 40219 Duesseldorf, Germany
Implementation, Content Management:
dialoop GmbH Agentur für Neue Kommunikation, Hofaue 35, 42103 Wuppertal, Germany
Photography:
Michael Neuhaus, Duisburg, Germany; Petra Höglmeier, Munich, Germany; Sandra Kühnapfel, Berlin, Germany
© 2011 Flick Gocke Schaumburg
