Legal notice

Responsible for the content:
TAP
Dr. Schlumberger Krämer Pothorn & Partner mbB
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
Prinz-Ludwig-Straße 7
80333 München

T +49 (0) 89 / 55 279 55 - 10
F +49 (0) 89 / 55 279 55 - 99

info@ta-partners.de
www.ta-partners.de

Design:
Sven Müller Design
www.sven-mueller-design.de

Implementation:
Kropp-IT
www.kropp-it.de
Rubner Kommunikationsdesign
www.rubnerdesign.de

Legal
The information presented on this website aims to give a general orientation. We have carefully checked the information and strive to keep it up-to-date continuously. We take no liability for the information presented being up to date, correct and complete or its quality. Any liability claims brought against us, that refer to material or idealistic damages, which result from the use or non-use of the information presented or are incurred by the use of incorrect or incomplete information are generally excluded. We take no liability for the content of externally linked websites. Alone the operators of these websites can be held responsible for their content.

Information pursuant to § 5 TMG and § 2 DL-InfoV:
1. Name, address, legal form, representatives, communication, VAT Identification No.:
TAP Dr. Schlumberger Krämer Pothorn & Partner mbB
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
Prinz-Ludwig-Straße 7
80333 München

T +49 (0) 89 / 55 279 55 - 10
F +49 (0) 89 / 55 279 55 - 99

info@ta-partners.de
www.ta-partners.de

Court of registration Munich PR 1117
Legal form: Limited-liability partnership ("Partnerschaftsgesellschaft mit beschränkter Berufshaftung")
Representatives: WP/StB Dr. Erik Schlumberger, WP/StB Andreas Krämer, StB Christian Pothorn, WP/StB Jörg Endras, WP/StB Sören Freitag, WP/StB Volker Sasse.
VAT-Id No. pursuant to § 27a VAT law (UStG): DE 815331244

2. Responsible supervisory authorities und chambers:
Our Certified Tax Advisors are members of the Chamber of Tax Advisors Munich (www.steuerberaterkammer-muenchen.de). Our Certified Public Accountants are furthermore members of the German Chamber of Public Auditors (www.wpk.de) in Berlin.

3. Countries and states of registration, in which the legal professional titles were awarded:
Germany

4. Applicable laws and regulatory provisions of the profession:
Professional regulations for Certified Tax Advisors
- Tax Advisory Act (StBG)
- Regulation for the Implementation of the Tax Advisory Act (BVStB)
- Code of Conduct of the Federal Chamber of Tax Advisors (BOStB)
- Schedule of Fees for Tax Advisors (StBGebV)
All texts of these regulations can be found on the Federal Chamber of Tax Advisors’ website www.bstbk.de, once there go to "Ihr Steuerberater-Berufsrecht".

Professional regulations for Certified Public Accountants
- Public Accountants Act (WPO)
- Statutes of the Institute of German Auditors (BS WP/vBP)
- Statute for quality control
- Seal order (Siegel-VO)
- Professional Liability Order for Auditors (WPBHV)
All texts can be found on the Federal Chambers of Public Accountants’ website www.wpk.de, once there go to "Rechtsvorschriften".

Professional liability insurance (Information according to § 54 WPO). The professional liability insurance is valid for the whole of Europe and is in place for all Certified Tax Advisors and all Certified Public Accountants as well as for the Publicly Appointed and Certified Experts of the Chamber of Commerce and Industry Munich and München und Upper Bavaria. It is held with the insurance company HDI Gerling Firmen und Privat Versicherung AG, Dürrenhofstraße 6, 90402 Nürnberg.

The general terms of engagement are set applying mutatis mutandis the General Terms of Engagement for German Public Auditors and Public Audit Firms in their currently valid version, as published on 1 January 2002.
Please do not hesitate to contact us with respect to any questions on the legal regulations of our profession.

5. Photo credits:
Fotografie Theiss