Information on the partnership required under Sec. 5 of the Telemedia Act (TMG) and Sec. 2 of the Regulation on Information Requirements Concerning Rendition of Services (DL-InfoV)
The service provider (within the meaning of Sec. 5 TMG) responsible for www.fgs.de is
Flick Gocke Schaumburg
Rechtsanwälte Wirtschaftsprüfer Steuerberater Partnerschaft mbB
Fritz-Schäffer-Straße 1
53113 Bonn (Germany)
T +49 228 95 94-0
F +49 228 95 94-100
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 of the German Act on Professional Partnerships (PartGG):
Bonn: Dr. Jochen Bahns, RA, StB, Dipl.-Fw.; Dr. Christian Brünkmans, LL.M., RA; Dr. Martin Cordes, StB, Dipl.-Fw., Dipl.-Kfm.; Dr. Holger Dietrich, RA, StB; Dr. Philipp Diffring, LL.M. (Melbourne), RA, StB; Prof. Dr. Xaver Ditz, StB, Dipl.-Kfm.; Dr. Jens Eggenberger, LL.M. (NYU), RA, Attorney-at-Law (NY); Dr. Christian Engelen, StB; Dr. Michael Erkens, RA, StB; Dr. Lambertus Fuhrmann, RA, StB; Dr. Jan C. Giedinghagen, LL.M. (Boston), RA; Dr. Jens Eric Gotthardt, RA, StB; Dr. Michael Grimm, RA; Dr. Nils Häck, RA, FAfStR; Prof. Dr. Frank Hannes, RA, FAfStR, StB; Dr. Florian Haus, RA; Prof. Dr. Michael Hendricks, RA, StB, Dipl.-Fw.; Dr. Anja Herb, RAin; Dr. Michael Holtz, RA, FAfErbR, FAfStR; Dipl.-Fw.; Jesco Idler, WP, StB, Dipl.-Kfm.; Michael Jakobi, StB, Fachberater f. Int. StR, Dipl.-Fw.; Dr. Christian Kirchhain, LL.M., RA, FAfStR, StB; Dipl.-Kfm. Jan König, StB, CVA; Dr. Torsten Kohl, WP, StB, Dipl.-Kfm.; Dr. Jochen Kotzenberg, LL.M. (Vanderbilt), RA, StB; Dr. Eva-Maria Kraus, RAin, StBin; Prof. Dr. Dieter Leuering, RA, FAfStR; Dr. Bernhard Liekenbrock, StB, Dipl.-Kfm.; Dipl.-Fw. Judith Mehren, RAin, FAinStR, StBin; Dr. Matthias Merkelbach, RA; Dr. Ursula Neuhoff, RAin, FAinArbR; Dr. Tobias Nießen, RA; Dr. Karsten Randt, RA, FAfStR, FAfStrR; Prof. Dr. Thomas Rödder, WP, StB, Dipl.-Kfm.; Prof. Dr. Matthias Rogall, StB, Dipl.-Oec.; Dr. Philipp Rulf, RA; Dr. Jörg Schauf, RA, FAfStR; Dr. Carsten Schlotter, RA, StB; Marc Schmidt, WP, StB, Dipl.-Kfm.; Prof. Dr. Jens Schönfeld, RA, FAfStR, Dipl.-Kfm.; Dr. Tobias Schwan, RA, StB, FAStR; Dr. Tobias Schwartz, RA, FAfStR; Dr. Jörg Stalleiken, RA, StB, Dipl.-Fw.; Prof. Dr. Vassil Tcherveniachki, StB, Dipl.-Kfm.; Dr. Daniel Ternes, WP, StB, Dipl.-Vw.; Dipl.-Fw. Rainald Vobbe, StB; Dr. Michael Winter, RA, StB, Dr. Tim Zinowsky, StB
Fritz-Schäffer-Straße 1, 53113 Bonn, Germany, T +49 228/95 94-0, F +49 228/95 94-100, bonn@fgs.de
Berlin: Mathias Bülow, Maître en droit, RA; Dr. Andreas Erdbrügger, RA, StB; Prof. Dr. Christian Jehke, LL.M. (Cambridge), RA, StB; Dr. Christian Kahlenberg, LL.M., StB; Dr. Florian Kutt, RA, StB; Dr. Martin Oltmanns, LL.M. (Univ. of Chicago), RA, StB, Attorney-at-Law (NY), Notar (Amtssitz: Berlin); Dr. Christian Pitzal, RA, StB; Dr. Irka Zöllter-Petzoldt, RAin
Unter den Linden 10, 10117 Berlin, Germany, T +49 30/21 00 20-0, F +49 30/21 00 20-100, berlin@fgs.de
Frankfurt am Main: Dr. Sven-Eric Bärsch, StB, Dipl.-Kfm.; Dr. Christoph Bode, RA, FAfStR; Prof. Dr. Jan Bron, LL.M., StB, Dipl.-Kfm.; Dr. Torsten Engers, RA, StB, Fachberater f. Int. StR; Dr. Barbara Fleckenstein-Weiland, LL.M. (UWE Bristol), RAin, StBin, FAfStR; Dipl.-Vw. Michal Fabian Kühn, StB; Dr. Finn Lubberich, LL.M., RA, Notar (Amtssitz: Frankfurt am Main); Dr. Marcus Oliver Mick, LL.M. (Fordham Univers.), RA, StB; Dr. Christian von Oertzen, RA, FAfStR; Dr. Manfred Reich, RA, StB, FAfErbR; Dr. Tanja Schienke-Ohletz, RAin, StBin; Prof. Dr. Andreas Söffing, StB, Dipl.-Kfm.; Dr. Michael R. Wiesbrock, RA, Dipl.-Kfm.; Dr. Philipp Windeknecht, RA, StB, Maître en droit
MesseTurm, Friedrich-Ebert-Anlage 49, 60308 Frankfurt am Main, Germany, T +49 69/717 03-0, F +49 69/717 03-100, frankfurt@fgs.de
Munich: Dr. Christoph Bode, RA, FAfStR; Dr. Martin Brockhausen, RA; Dipl.-Kfm. Matthias Full, StB; Dr. Markus Greinert, StB, Dipl.-Kfm.; Prof. Dr. Frank Hannes, RA, FAfStR, StB; Dr. Florian Holzner, LL.M. (Chicago-Kent), RA, StB, Attorney-at-Law (NY); Christian Schatz, RA, StB; Prof. Dr. Andreas Söffing, StB, Dipl.-Kfm.; Prof. Dr. Ingo Stangl, StB, Dipl.-Kfm.; Dr. Wolf Wassermeyer, RA, StB, Fachberater f. Int. StR; Dr. Bettina Wirth-Duncan, RAin, Maître en droit
Brienner Straße 9, 80333 Munich, Germany, T +49 89/80 00 16-0, F +49 89/80 00 16-899, muenchen@fgs.de
Hamburg: Dr. Johannes Baßler, RA, StB; Dr. Christian Bochmann, LL.M. (Cambridge), RA; Dr. Arne von Freeden, LL.M. (NYU), RA, FAfStR, StB; Dr. Daniel Liebchen, StB, Dipl.-Kfm.; Christoph Oenings, RA, StB, Dipl.-Fw.; Dr. Christian Pitzal, RA, StB; Dr. Fred Wendt, RA
Hohe Bleichen 12, 20354 Hamburg, Germany, T +49 40/30 70 85-0, F +49 40/30 70 85-100, hamburg@fgs.de
Düsseldorf: Dr. Christian Brünkmans, LL.M., RA; Prof. Dr. Xaver Ditz, StB, Dipl.-Kfm.; Dr. Jan C. Giedinghagen, LL.M. (Boston), RA; Dr. Jens Hageböke, WP, StB, Dipl.-Fw., Dipl.-Kfm.; Dr. Christina Hildebrand, RAin, FAinStR, StBin; Dr. Michael Holtz, RA, FAfErbR, FAfStR; Dr. Markus Keuthen, RA, StB, Dipl.-Fw.; Dr. Carsten Quilitzsch, LL.M., StB; Dr. Jörg Stalleiken, RA, StB, Dipl.-Fw.; Dr. Daniel Ternes, WP, StB, Dipl.-Vw.
Benrather Straße 31, 40213 Düsseldorf, T +49 211/6 18 22-0, F +49 211/6 18 22-100, duesseldorf@fgs.de
Stuttgart: Dr. Holger Dietrich, RA, StB; Dr. Daniel Dreßler, WP, StB, CPA, Dipl.-Kfm.; Dr. Jens Eggenberger, LL.M. (NYU), RA, Attorney-at-Law (NY); Matthias Helke, StB, Dipl.-Fw.; Jesco Idler, WP, StB, Dipl.-Kfm.; Dr. Sven Kluge, StB, Dipl.-Fw.; Dr. Jochen Kotzenberg, LL.M. (Vanderbilt), RA, StB; Dr. Jörg Kurzenberger, StB; Dr. Karsten Randt, RA, FAfStR, FAfStrR; Dr. Jörg Schauf, RA, FAfStR
Paulinenstraße 41, 70178 Stuttgart, T +49 711/69 94 6-0, F +49 711/69 94 6-100, stuttgart@fgs.de
Professional indemnity insurance: Professional indemnity insurance is provided by Allianz Versicherungs-AG in 10900 Berlin. 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 (BRAO), Sec. 67 of the Tax Advisory Act (StBerG), Secs. 51 et seqq. of the Tax Advisory Act Ordinance (DVStB), and Sec. 54 of the Public Auditors Act (WPO) in conjunction with the Regulation on the Professional Indemnity Insurance for Public Auditors and Chartered Accountants (WPBHV).
VAT identification number: DE 122247264
The partners, associated partners, of counsel and associates of Flick Gocke Schaumburg bear the legal professional titles “lawyer” (Rechtsanwalt or Rechtsanwältin), “tax advisor” (Steuerberater or Steuerberaterin) “auditor” (Wirtschaftsprüfer or Wirtschaftsprüferin) and/or “notary” (Notar).
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
Düsseldorf: Bar Association in Düsseldorf (Rechtsanwaltskammer Düsseldorf), Freiligrathstraße 25, 40479 Düsseldorf, Germany
Stuttgart: Bar Association in Stuttgart (Rechtsanwaltskammer Stuttgart), Königstraße 14, 70173 Stuttgart, 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
Düsseldorf: Chamber of Tax Advisors in Düsseldorf (Steuerberaterkammer Düsseldorf), Grafenberger Allee 98, 40237 Düsseldorf, Germany
Stuttgart: Chamber of Tax Advisors in Stuttgart (Steuerberaterkammer Stuttgart), Hegelstraße 33, 70174 Stuttgart, 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)
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:
Federal Bar Association (Bundesrechtsanwaltskammer), Littenstraße 9, 10179 Berlin, Germany
Bar Association in Berlin (Bundesrechtsanwaltskammer Berlin), Littenstraße 9, 10179 Berlin, Germany
Bar Association in Cologne (Rechtsanwaltskammer Köln), Riehler Straße 30, 50668 Cologne, 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
Bar Association in Düsseldorf (Rechtsanwaltskammer Düsseldorf), Freiligrathstraße 25, 40479 Düsseldorf, Germany
Bar Association in Stuttgart (Rechtsanwaltskammer Stuttgart), Königstraße 14, 70173 Stuttgart, 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 Munich (Steuerberaterkammer Munich), Nederlinger Straße 9, 80638 Munich, Germany
Chamber of Tax Advisors in Hamburg (Steuerberaterkammer Hamburg), Raboisen 32, 20095 Hamburg, Germany
Chamber of Tax Advisors in Düsseldorf (Steuerberaterkammer Düsseldorf), Grafenberger Allee 98, 40237 Düsseldorf, Germany
Chamber of Tax Advisors in Stuttgart (Steuerberaterkammer Stuttgart), Hegelstraße 33, 70174 Stuttgart, Germany
Chamber of Public Auditors (Wirtschaftsprüferkammer), Rauchstraße 26, 10787 Berlin, Germany
Lawyers and notaries public in Frankfurt
Dr. Finn Lubberich is a qualified lawyer and notary (Anwaltsnotar) with offices in Frankfurt am Main and is licensed to serve in both these capacities in the Federal Republic of Germany under Sec. 3(2) of the Federal Notarial Code (BNotO). The responsible supervisory bodies for the office of notary are the president of the regional court of Frankfurt am Main, the president of the higher regional court of Frankfurt am Main, and the federal state administration of justice department. Dr. Finn Lubberich is a member of the Frankfurt Association of Notaries, Bockenheimer Anlage 36, 60322 Frankfurt am Main, and the Bar Association in Frankfurt am Main, Bockenheimer Anlage 36, 60322 Frankfurt am Main.
Lawyers and notaries public in Berlin
Dr. Martin Oltmanns is a qualified lawyer and notary (Anwaltsnotar) with offices in Berlin and is licensed to serve in both these capacities in the Federal Republic of Germany under Sec. 3(2) of the Federal Notarial Code (BNotO). The responsible supervisory bodies for the office of notary are the president of the regional court of Berlin, the president of the Court of Appeal, Elßholzstraße 30-33, 10781 Berlin, the Berlin Association of Notaries and the Senate Administration for Justice and Consumer Protection (die Senatsverwaltung für Justiz und Verbraucherschutz), Salzburger Straße 21-25, 10825 Berlin. Dr. Martin Oltmanns is a member of the Berlin Association of Notaries (Notarkammer Berlin), Littenstraße 10, 10179 Berlin, and the Bar Association in Berlin (Rechtsanwaltskammer Berlin), Littenstraße 9, 10179 Berlin.
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
Ordinance on the Maintenance of Notarial Records and Directories (NotAktVV)
The fees and professional rules (the legal professional regulations applicable to notaries) are available on the website of the Federal Council of Notaries at http://www.bnotk.de/Notar/Berufsrecht/index.php.
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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