Legal Notice

Information on the partnership required under Sec. 5 of the Telemedia Act (Telemediengesetz – TMG) and Sec. 2 of the Regulation on Information Requirements Concerning Rendition of Services (Dienstleistungs-Informationspflichten-Verordnung – DL-InfoV)

The service provider (within the meaning of Sec. 5 TMG) responsible for www.fgs.de is

Flick Gocke Schaumburg
Lawyers Public Auditors Tax Advisors
Partnership with limited professional liability (Partnerschaft mbB)
Friedrich-Ebert-Allee 13
53113 Bonn
Telephone +49 228/9594-0
Fax +49 228/9594-100
bonn@fgs.de

Registered office and registration: Bonn, Local Court (Amtsgericht) of Essen (Register of Partnerships no. PR 946)

The following partners have sole power of representation within the meaning the German Act on Professional Partnerships (PartGG):

Bonn: Dr. Jochen Bahns, RA, StB, Dipl.-Fw.; Prof. Dr. Hubertus Baumhoff, WP, StB; Dr. Martin Cordes, StB, Dipl.-Fw., Dipl.-Kfm.; 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. Lambertus Fuhrmann, RA, StB; Dr. Jan C. Giedinghagen, LL.M., RA; Dr. Stephan Göckeler, RA, Attorney-at-Law; Dr. Jens Eric Gotthardt, RA, StB; Dr. Jens Hageböke, WP, StB, Dipl. Kfm.; Prof. Dr. Frank Hannes, RA, FA f. StR, StB; Dr. Florian Haus, RA; Prof. Dr. Michael Hendricks, RA, StR; Dipl.-Fw.; Dr. Oliver Hötzel, WP, StB; Jesco Idler, WP, StB, Dipl.-Kfm.; Dr. Torsten Kohl, WP, StB; Prof. Dr. Dieter Leuering, RA, FA f. StR; Dr. Jörg W. Lüttge, RA, StB; Dr. Tobias Nießen, RA; Dr. Karsten Randt, RA, FA f. StR, FA f. StR; Prof. Dr. Thomas Rödder, WP, StB; Prof. Dr. Matthias Rogall, StB, Dipl.-Oec.; Dr. Philipp Rulf, RA; Dr. Jörg Schauf, RA, FA f. StR; Prof. Dr. Stephan Schauhoff, RA, FA f. StR; Dr. Stefan Schloßmacher, RA, StB; Dr. Carsten Schlotter, RA, StB; Marc Schmidt, WP, StB, Dipl.-Kfm.; Prof. Dr. Joachim Schmitt, RA, FA f. StR, WP; Dr. Jens Schönfeld, RA, FA f. StR, Dipl.-Kfm.; Prof. Dr. Andreas Schumacher, StB; Dr. Jörg Stalleiken, RA, StB, Diplom-Finanzwirt; Dr. Michael Winter, RA, StB

Friedrich-Ebert-Allee 13, 53113 Bonn, Germany, tel. +49 228/9594-0, fax +49 228/9594-100, bonn@fgs.de

Berlin: Dr. Florian Kutt, RA, StB; Christoph Oenings, RA, StB, Dipl.-Fw.; Dr. Martin Oltmanns, LL.M., RA, StB, Attorney-at-Law

Unter den Linden 10, 10117 Berlin, Germany, tel. +49 30/210020-0, fax +49 30/210020-100, berlin@fgs.de

Frankfurt am Main: Dr. Torsten Engers, RA, StB; Dr. Barbara Fleckenstein-Weiland, LL.M., RA, StB, FA f. StR; Dr. Marcus Oliver Mick LL.M., RA, StB; Dr. Manfred Reich, RA, StB, FA f. ErbR; Dr. Christoph Schulte, RA, StB; Dr. Klaus Sieker, StB; Dr. Christian von Oertzen, RA, FA f. StR; Dr. Michael R. Wiesbrock, RA, Dipl.-Kfm.; Prof. Dr. Andreas Söffing, StB, Dipl.-Kfm.

MesseTurm, Friedrich-Ebert-Anlage 49, 60308 Frankfurt am Main, Germany, tel. +49 69/71703-0, fax +49 69/71703-100, frankfurt@fgs.de

Munich: Dr. Martin Brockhausen, RA; Dr. Markus Greinert, StB, Dipl.-Kfm.; Prof. Dr. Frank Hannes, RA, FA f. StR, StB; Christian Schatz, RA, StB; Prof. Dr. Ingo Stangl, StB; Dr. Wolf Wassermeyer, RA, StB, Fachberater f. int. StR

Brienner Straße 29, 80333 Munich, Germany, tel. +49 89/800016-0, fax +49 89/800016-99, muenchen@fgs.de

Hamburg: Dr. Johannes Baßler, RA, StB; Prof. Dr. Hubertus Baumhoff, WP, StB; Dr. Arne von Freeden, LL.M., RA, FA f. StR, StB; Dr. Stephan Göckeler, RA, Attorney-at-Law (Ca.); Christoph Oenings, RA, StB, Dipl.-Fw.; Dr. Christoph Schulte, RA, StB

Amelungstraße 8-10, 20354 Hamburg, Germany, tel. +49 40/30 70 85-0, fax +49 40/30 70 85-100, hamburg@fgs.de

Vienna (representative office): Am Heumarkt 7, 1030 Vienna, Austria, tel. +43 1/713 08 14, fax +43 1/713 08 15, wien@fgs-wien.at

Zurich (representative office): Bahnhofstraße 69a, 8001 Zurich, Switzerland, tel. +41 44/225 70-10, fax +41 44/225 70-11, zuerich@fgs-zuerich.ch

Professional indemnity insurance: Professional indemnity insurance is provided by Allianz Versicherungs-AG in 10900 Berlin, Germany. The territorial scope of the insurance coverage applies to actions in the European Union member states and complies with the legal requirements set out in Sec. 51a of the Federal Code for the Legal Profession (Bundesrechtsanwaltsordnung – BRAO), Sec. 67 of the Tax Advisory Act (Steuerberatungsgesetz – StBerG), Secs. 51 et seqq. of the Tax Advisory Act Ordinance (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften – DVStB), and Sec. 54 of the Public Auditors 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 professional titles “lawyer” (“Rechtsanwalt” or “Rechtsanwältin”, abbr.: RA), “tax advisor” (“Steuerberater” or “Steuerberaterin”, abbr.: StB) and/or “public auditor” (“Wirtschaftsprüfer” or “Wirtschaftsprüferin”, abbr.: WP).
These professional titles are bestowed by the Federal Republic of Germany.

The competent supervisory authorities are:

For lawyers:
Bonn: Bar Association in Cologne (Rechtsanwaltskammer Köln), Riehler Straße 30, 50668 Cologne, Germany
Frankfurt: Bar Association in Frankfurt am Main (Rechtsanwaltskammer Frankfurt a.M.), Bockenheimer Anlage 36, 60322 Frankfurt am Main, Germany
Berlin: Bar Association in Berlin (Rechtsanwaltskammer Berlin), Littenstraße 9, 10179 Berlin, Germany
Munich: Bar Association in Munich (Rechtsanwaltskammer München), Tal 33, 80331 Munich, Germany
Hamburg: Bar Association in Hamburg (Hanseatische Rechtsanwaltskammer Hamburg), Valentinskamp 88, 20355 Hamburg, Germany

For public auditors:
Chamber of Public Auditors (Wirtschaftsprüferkammer), Rauchstraße 26, 10787 Berlin, Germany

For tax advisors:
Bonn: Chamber of Tax Advisors in Cologne (Steuerberaterkammer Köln), Gereonstraße 34–36, 50670 Cologne, Germany
Frankfurt: Chamber of Tax Advisors in Hesse (Steuerberaterkammer Hessen), Bleichstraße 1, 60313 Frankfurt am Main, Germany
Berlin: Chamber of Tax Advisors in Berlin (Steuerberaterkammer Berlin), Wichmannstraße 6, 10787 Berlin, Germany
Munich: Chamber of Tax Advisors in Munich (Steuerberaterkammer München), Nederlinger Straße 9, 80638 Munich, Germany
Hamburg: Chamber of Tax Advisors in Hamburg (Steuerberaterkammer Hamburg), Raboisen 32, 20095 Hamburg, Germany

Legal professional regulations:

For lawyers:
Federal Code for the Legal Profession (Bundesrechtsanwaltsordnung – BRAO)
Lawyers’ Professional Code of Conduct (Berufsordnung der Rechtsanwälte – BORA)
Code for Specialist Lawyers (Fachanwaltsordnung – FAO)
Code of Conduct for European Lawyers
Lawyers’ Fees Act (Rechtsanwaltsvergütungsgesetz – RVG)

For tax advisors:
Tax Advisory Act (Steuerberatungsgesetz – StBerG)
Tax Advisory Act Ordinance (Durchführungsverordnung zum Steuerberatungsgesetz – DVStB)
Tax Advisors’ Professional Code of Conduct (Berufsordnung der Steuerberater – BOStB)
Ordinance on Tax Advisors’ Fees (Steuerberatervergütungsverordnung – StBVV)

For public auditors:
Public Auditors Act (Wirtschaftsprüferordnung – WPO)

Examination Regulations (Prüfungsordnung – PrüfO)

Regulation on the Design of Seals for Public Auditors (Verordnung über die Gestaltung des Siegels der Wirtschaftsprüfer und weiteres – Siegel-VO)

Regulation on the Professional Indemnity Insurance of Public Auditors (Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und weiteres – BHV)

Guidance issued by the Chamber of Public Auditors on the professional conduct of public auditors and chartered accountants

The governing professional law regulations may be inspected at the offices of the competent chambers:

Bar Association in Berlin (Bundesrechtsanwaltskammer), Littenstraße 9, 10179 Berlin, Germany
Bar Association in Cologne (Rechtsanwaltskammer Köln), Riehler Straße 30, 50668 Cologne, Germany
Bar Association in Berlin (Rechtsanwaltskammer Berlin), Littenstraße 9, 10179 Berlin, Germany
Bar Association in Frankfurt am Main (Rechtsanwaltskammer Frankfurt a.M.), Bockenheimer Anlage 36, 60322 Frankfurt am Main, Germany
Bar Association in Munich (Rechtsanwaltskammer München), Tal 33, 80331 Munich, Germany
Bar Association in Hamburg (Hanseatische Rechtsanwaltskammer Hamburg), Valentinskamp 88, 20355 Hamburg, Germany
Federal Chamber of Tax Advisors (Bundessteuerberaterkammer), Behrenstraße 42, 10117 Berlin, Germany
Chamber of Tax Advisors in Cologne (Steuerberaterkammer Köln), Gereonstraße 34–36, 50670 Cologne, Germany
Chamber of Tax Advisors in Berlin (Steuerberaterkammer Berlin), Wichmannstraße 6, 10787 Berlin, Germany
Chamber of Tax Advisors in Hesse (Steuerberaterkammer Hessen), Bleichstraße 1, 60313 Frankfurt am Main, Germany
Chamber of Tax Advisors in Hamburg (Steuerberaterkammer Hamburg), Raboisen 32, 20095 Hamburg, Germany
Chamber of Public Auditors (Wirtschaftsprüferkammer), Rauchstraße 26, 10787 Berlin, Germany

Lawyer and notary public in Frankfurt
Dr. Finn Lubberich is qualified lawyer and notary (Anwaltsnotar) and is licensed to serve in both these capacities in the Federal Republic of Germany under Sec. 3(2) of the Federal Notarial Code (Bundesnotarordnung – BNotO). The responsible supervisory body for the office of notary is the president of the regional court in Frankfurt am Main. Dr. Finn Lubberich is a member of the Frankfurt Association of Notaries, Bockenheimer Anlage 36, 60322 Frankfurt am Main, Germany, and the Bar Association in Frankfurt am Main, Bockenheimer Anlage 36, 60322 Frankfurt am Main, Germany.

The following fees and regulations apply to notaries:
Federal Notarial Code (Bundesnotarordnung – BNotO)
Notarization Act (Beurkundungsgesetz – BeurkG)
Court and Notary Fees Act (Gerichts- und Notarkostengesetz – GNotKG)
Notaries’ Professional Code of Conduct (Dienstordnung für Notarinnen und Notare – DONot)
Guidelines issued by the Frankfurt Association of Notaries
European Code of Notarial Professional Ethics

The fees and rules applicable to notaries, and the European professional guidelines, are available on the website of the Federal Council of Notaries under: Der Notar - Berufsrecht.


We render our services on the basis of our Terms of Engagement, which are available at http://www.fgs.de/agb.

 

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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 does not represent legal advice; neither can it replace legal advice.

This website contains links to third-party websites (“external links”). All efforts have been made to ensure that the information contained therein is current, correct and complete. However, Flick Gocke Schaumburg has no influence on either the current or future presentation or on the contents of the linked websites. The inclusion of external links does not mean that Flick Gocke Schaumburg espouses the contents of the linked websites. Accordingly, any liability related to the use of the external links is also precluded.

Privacy statement: Information on data privacy is available here.

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 them. Individual pages may be downloaded, saved temporarily or printed for exclusive use within your company.

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Reference pursuant to Sec. 36 of the German Consumer Dispute Resolution Act (Verbraucherstreitbeilegungsgesetz – VSBG): Flick Gocke Schaumburg is not obliged or willing to participate in dispute resolution procedures before a consumer arbitration board.

Concept and design:
visuphil design studios, Konkordiastraße 20, 40219 Düsseldorf, Germany

Implementation and content management:
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Photography:
Tillmann Franzen, Düsseldorf; Bettina Güber, Krefeld; Petra Höglmeier, Munich; Rüdiger Nehmzow, Düsseldorf; Michael Neuhaus, Duisburg


© 2016 Flick Gocke Schaumburg