Information pursuant to § 5 TMG

BWLC Braschoß & Coll. Partnerschaft mbB Steuerberatungsgesellschaft

Eschmarer Str. 53

53859 Niederkassel GERMANY

Partnerschaftsregister: PR 1734

Registration court: Amtsgericht Essen

Represented by:

Harald Braschoß, Klaus Linden, Katharina Winand und Karin Kinnart

Contact

Phone: +49 (0) 2208 9464-0

Telefax: +49 (0) 2208 9464-64

E-mail: niederkassel@bwlc.de

VAT ID

Sales tax identification number according to § 27 a of the Sales Tax Law:

DE 252505412

Supervisory authority

Steuerberaterkammer Köln

Steuerberaterkammer Köln – Körperschaft des öffentlichen Rechts

Gereonstraße 34-36

50670 Cologne GERMANY

https://www.stbk-koeln.de/

Job title and professional regulations

Job title: Steuerberater

Competent chamber: Steuerberaterkammer Köln – Körperschaft des öffentlichen Rechts

Authorisation granted by: NRW

The following professional regulations apply

Regulations for working as a tax consultant in the Federal Republic of Germany:

• Steuerberatungsgesetz (StBerG)
• Implementing Ordinance to the StBerG (DVStb)
• Professional Code of the Bundesteuerberaterkammer (BOStB)
• Steuerberatervergütungsverordnung (StBW)
• Fachberaterordnung (FBO)

Regulations available at:

https://www.bstbk.de/de/steuerberater/berufsrecht/

Competent supervisory authority and chamber of accountants:

Wirtschaftsprüferkammer – corporation under public law

Rauchstr. 26

10787 Berlin GERMANY

https://www.wpk.de/

Professional regulations (auditors):

The following professional regulations apply for the activity as auditor in the Federal Republic of Germany:

• Wirtschaftsprüferornung (WPO)
• Auditor Examination Ordinance (WiPrPrüfV)
• Wirtschaftsprüferxamens-Anrechnungsverordnung (WPAnrV)
• Professional statute for auditors
• Statute for quality control

The regulations can be viewed at the Wirtschaftsprüferkammer at https://www.wpk.de/wpk/rechtsvorschriften/

Competent authority and chamber of lawyers:

Rechtsanwaltskammer Köln – public corporation

Riehler Straße 30

50668 Cologne GERMANY

http://www.rak-koeln.de/

Professional regulations (lawyer):

The following professional regulations for legal practice in the Federal Republic of Germany apply:

• Federal Lawyers Act (BRAO)
• Professional Code for Lawyers (BORA)
• Specialist Attorney Rules (FAO)
• Rechtsanwaltsvergütungsgesetz (RVG)
• Professional regulations of the lawyers of the European Union (CCBE)

 

The regulations can be viewed at the Federal Bar Association at http://www.brak.de/fuer-anwaelte/berufsrecht/

Information regarding professional liability insurance

Name and registered office of the insurer:

Liberty Mutual Insurance Europe Ltd., Direktion für Deutschland, Im Mediapark 8, 50670 Köln

Räumlicher Geltungsbereich: europaweit (sämtliche Mitgliedsstaaten der EU und des europäischen

Wirtschaftsraums inkl. Schweiz)

EU dispute resolution

The European Commission provides a platform for online dispute resolution (ODR):

https://ec.europa.eu/consumers/odr.

Our e-mail address can be found above in the site notice.

We are not willing or obliged to participate in dispute resolution proceedings before a consumer arbitration board.

Liability for Contents

As service providers, we are liable for own contents of these websites according to Sec. 7, paragraph 1 German Telemedia Act (TMG). However, according to Sec. 8 to 10 German Telemedia Act (TMG), service providers are not obligated to permanently monitor submitted or stored information or to search for evidences that indicate illegal activities.

Legal obligations to removing information or to blocking the use of information remain unchallenged. In this case, liability is only possible at the time of knowledge about a specific violation of law. Illegal contents will be removed immediately at the time we get knowledge of them.

Liability for Links

Our offer includes links to external third party websites. We have no influence on the contents of those websites, therefore we cannot guarantee for those contents. Providers or administrators of linked websites are always responsible for their own contents.

The linked websites had been checked for possible violations of law at the time of the establishment of the link. Illegal contents were not detected at the time of the linking. A permanent monitoring of the contents of linked websites cannot be imposed without reasonable indications that there has been a violation of law.

Illegal links will be removed immediately at the time we get knowledge of them.

Copyright

Contents and compilations published on these websites by the providers are subject to German copyright laws. Reproduction, editing, distribution as well as the use of any kind outside the scope of the copyright law require a written permission of the author or originator. Downloads and copies of these websites are permitted for private use only.

The commercial use of our contents without permission of the originator is prohibited.

Copyright laws of third parties are respected as long as the contents on these websites do not originate from the provider. Contributions of third parties on this site are indicated as such. However, if you notice any violations of copyright law, please inform us. Such contents will be removed immediately.