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      Legal notice

      Legal notice

      Responsible editor and webmaster for planning, realisation and maintenance of the web contents:

      Dipl.-Kaufmann Dirc Fröschen
      Auditor/tax consultant

      Dr. Neumann · Schmeer und Partner
      Karmeliterstrasse 6
      52064 Aachen
      Phone: +49 (0)241-44 666-0
      Fax: +49 (0)241-44 666-99
      Email: info@neumann-schmeer.de

      The legal job titles Rechtsanwälte (legal counsels)/Wirtschaftsprüfer (auditors)/Steuerberater (tax consultants) were acquired in the Federal Republic of Germany (North-Rhine Westphalia and Rhineland-Palatinate).

      VAT registration number: DE 121 706 958
      Association, Local Court (Amtsgericht) Essen, PR 1053
      The competent supervisory authority is the Rechtsanwaltskammer Köln (Cologne Chamber of Lawyers).
      The competent supervisory authority is the Wirtschaftsprüferkammer Berlin (Berlin Chamber of Auditors).
      The competent supervisory authority is the Steuerberaterkammer Köln (Cologne Association of Tax Consultants and Tax Agents).

      The legal profession is essentially subject to the following legal regulations:
      a) Bundesrechtsanwaltsordnung (BRAO, Federal German Regulations for Lawyers)
      b) Berufsordnung für Rechtsanwälte (Professional Code of Conduct for Lawyers
      c) Fachanwaltschaftsordnung (German regulations for specialist lawyers)
      d) Rechtsanwaltsvergütungsgesetz (RVG, German Law of Fees for Lawyers)
      e) Rechtsberatungsgesetz (RBerG, German law on the provision of legal advice)
      f) 1. + 2. Verordnung zur Ausführung des Rechtsberatungsgesetzes (RBerV, 1st and 2nd Ordinance Implementing the Law on the Provision of Legal Advice)
      g) Berufsordnung der Rechtsanwälte der europäischen Union (CCBE, Code of Conduct of the Council of Bars and Law Societies of Europe)

      The rules of professional conduct can also be found on the homepage of the Bundesrechtsanwaltskammer (German Federal Bar Association) (www.brak.de).

      The auditing profession is essentially subject to the following legal regulations:

      a) Wirtschaftsprüferordnung (WPO, German Ordinance for the Public Accounting Profession)
      b) Wirtschaftsprüferordnungs-Änderungsgesetz (WPOÄG, Amending Law to the Ordinance for the Public Accounting Profession)
      c) Berufssatzung WP/vBP (BS WP/vBP, German Professional Code of Conduct for Auditors/Certified Accountants)
      d) VO (Regulation) 1/1995
      e) Auditing standards and aids of the IDW (German Institute of Chartered Accountants)
      f) Satzung für Qualitätskontrolle (Rules on Quality Control)
      g) Siegelverordnung (German Ordinance on the Use of Seals)
      h) Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung (German Ordinance on Auditors’ Professional Liability Insurance)

      The rules of professional conduct can also be found on the homepage of the Chamber of Auditors (www.wpk.de).

      The tax consulting profession is essentially subject to the following legal regulations:

      a) Steuerberatungsgesetz (StBerG, German Law on Tax Advisers)
      b) Durchführungsverordnung zum Steuerberatungsgesetz (DVStB, Regulation for the Implementation of the Law on Tax Advisers)
      c) Berufsordnung (BOStB, Professional Code of Conduct for Tax Advisers)
      d) Steuerberatervergütungsverordnung (StBVV, German Ordinance on Remuneration for Tax Advisers), replaces the old Steuerberatergebührenverordnung (StBGebV, German Ordinance on Fees for Tax Advisers) with effect from 20/12/2012

      The rules of professional conduct can also be viewed on the homepage of the Association of Tax Consultants and Tax Agents (www.bstbk.de).

      We are members of:
      Steuerberater-Verband e.V. Köln (association of tax consultants Cologne)
      Von-der-Wettern-Str. 17
      51149 Köln

      Institut der Wirtschaftsprüfer in Deutschland e.V. (German Institute of Chartered Accountants)
      Wirtschaftsprüferhaus
      Tersteegenstrasse 14
      40474 Düsseldorf

      Deutscher Anwaltverein e.V. (German association of lawyers)
      Littenstrasse 11
      10179 Berlin

      Professional liability insurance:
      HDI-Gerling Firmen und Privat
      Versicherung AG
      Postfach 130323
      50497 Köln
      Insurance no.: 2/000/00/18/005212983/23
      Territory covered: The entire EU territory and member states of the Agreement on the European Economic Area

      Disclaimer:
      According to a ruling of the Landgericht (Regional Court) Hamburg of 12/09/1999, a party including a link on a website may possibly be jointly responsible for the contents of the linked page. This can only be avoided by expressly dissociating oneself from the contents of such links. We hereby expressly dissociate ourselves from any and all content of such pages that can be accessed by links on this website.

      Realisation:

      Power + Radach werbeagentur GmbH
      Belvedereallee 5
      52070 Aachen

      Your contact

      Legal counsel
      Tel. 0049 (0) 241/44 666-602
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      Legal counsel
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      Tel. 0049 (0) 241/44 666-606
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