Legal notice

The responsible editor and webmaster for planning, implementation and support of the internet contents is:

Dirc Fröschen,
Dipl.-Kaufmann
Chartered Accountant / Tax Adviser

Karmeliterstr. 6
52064 Aachen

Phone: +49 (0)241-44 666-0
Fax:     +49 (0)241-44666-99
E-mail: info@neumann-schmeer.de

The statutory professional titles Rechtsanwälte (lawyers)/ Wirtschaftprüfer (chartered accountants) / Steuerberater (tax advisers) were acquired in the Federal Republic of Germany (North Rhine-Westphalia and Rhineland-Palatinate).

VAT ID-number: DE 121 706 958
The Bar Council and Law Society of Cologne is the competent regulatory agency.
The Chamber of Chartered Accountants of Berlin is the competent regulatory agency.
The Chamber of Tax Advisers of Cologne is the competent regulatory agency.

The professional status of the lawyers is essentially subject to the following statutory regulations:

a) Federal German Code for the Legal Profession (BRAO)
b) Code of conduct for lawyers
c) Code of conduct for specialised lawyers
d) German Act on lawyers’ fees (RVG)
e) Legal Advice Act (RBerG)
f) 1st + 2nd Ordinance for the Implementation of the Legal act Advice (RBerV)
g) Code of conduct for lawyers in the European Union (CCBE)

The regulations under the professional code of practice are also compiled on the homepage of the Federal German Council of the Bar and Law Societies ( www.brak.de).

The profession of chartered accountants is essentially subject to the following statutory regulations:

a) German law regulating the profession of chartered accountants (WPO)
b) German Act amending the law regulating the profession of chartered  accountants (WPOÄG)
c) By-laws regulating the rights and duties of chartered  accountants /sworn auditors (BS WP/vBP)
d) VO 1/1995 (schedule of fees)
e) Auditing standards and Aids of IDW (German Institute of Chartered Accountants)
f) By-laws regulating quality assurance
g) Ordinance on the use of sealsh) Ordinance on the professional indemnity insurance of chartered accountants

The regulations under the professional code of practice are also compiled on the homepage of the German chamber of charted accountants(www.wpk.de).

The profession of tax advisers is essentially subject to the following statutory regulations:

a) German Law on Tax Advice (StBerG)
b) Regulation for the implementation of the German Act on Tax Advice (DVStB)
c) Code of conduct for tax advisers (BOStB)
d) German ordinance on tax advisers’ fees (StBGebV)The regulations under the professional code of practice are also compiled on the homepage of the Federal German chamber of tax advisers ( www.bstbk.de).

Professional liability insurance:
HDI-Gerling Firmen und Privat
Versicherung AG
Postfach 130323
50497 Köln
Insurance policy number: 2/000/00/18/005212983/23
Area of applicability: The entire EU-area and the member states of the Treaty on the European Economic Area

Disclaimer of liability:
According to a decision of the Landgericht (Regional Court) Hamburg dated 12th September 1999 (file no. 312 0 85/99), setting up a link may entail joint responsibility for its contents. This may only be prevented by explicitly distancing oneself from the contents of the links. We hereby expressly distance ourselves from the contents of this page and of the links connected with this page.