Imprint

Competent supervisory authority 

Wirtschaftsprüferkammer Berlin (Berlin Chamber of Chartered Accountants)
Körperschaft des öffentlichen Rechts (public corporation)
Rauchstraße 26, D - 10787 Berlin
Telephone: +49 30 726161 0
Fax: +49 30 726161 212
Email: kontakt@wpk.de
Internet: www.wpk.de

 

The profession of chartered accountant/certified general accountant is essentially subject to the following professional regulations: 

•  Regulation governing the Code of Professional Practice for German Chartered Accountants (Wirtschaftsprüferordnung, WPO)
• Professional Charter for Chartered Accountants / Certified General Accountants (Berufssatzung für Wirtschaftsprüfer / vereidigte Buchprüfer, BS WB/vBP)
• Quality Control Charter (Satzung für Qualitätskontrolle)

The current professional regulations can be viewed in the Legal Regulations section of the Chamber of Chartered Accountants www.wpk.de.

 

Notice in accordance with the German Consumer Dispute Resolution Law (Verbraucherstreitbeilegungsgesetz, VSBG)  

The European Commission provides an online dispute resolution platform (OS) that can be found at https://ec.europa.eu/consumers/odr/. We are neither willing nor obliged to participate in a dispute settlement procedure before a consumer arbitration board. 

 

Duty to provide information (Articles 36, 37 of the VSBG) for the range of accountancy professions:

We do not participate in any dispute settlement procedure before a consumer arbitration board. Under Article 57 (2) (3) of the WPO, our Chamber of Chartered Accountants mediates in disputes, e.g. on the occasion of a fee invoice or the non-submission of documents, between members of the chambers and their clients on request, signifying a mediation procedure in this case. We are neither willing nor obliged to take part in any other conciliation procedures.

 

Multidisciplinary activities/professional associations

The specified partners have come together in the form of a partnership for the permanent exercise of their profession.

 

Professional liability insurance

GTK GINSTER • THEIS • KLEIN & PARTNER mbB
Wirtschaftsprüfer • Steuerberater • Rechtsanwälte
maintains the professional liability insurance policies for the range of accountancy professions provided for under Article 54 of the WPO, Article 67 of the StBerG and Article 51 of the Federal Lawyers’ Ordinance (Bundesrechtsanwaltsordnung, BRAO) for the protection of its clients:

with the Versicherergemeinschaft für das wirtschaftliche Prüfungs- und Treuhandwesen (Insurance Association for Economic Auditing and Fiduciary Management), Dotzheimer Straße 23, 65185 Wiesbaden

The geographical scope of the insurance cover includes activities in the Member States of the European Union and therefore at least meets the requirements of Article 54 of the WPO in conjunction with the Regulation on the Professional Indemnity Insurance of Chartered Accountants and Certified General Accountants (Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer, WPBHV).

Competent supervisory authority 

Steuerberaterkammer Köln (Cologne Chamber of Tax Consultants) 
Körperschaft des öffentlichen Rechts (public corporation)
Gereonstraße 34 - 36, D - 50670 Cologne
Telephone: +49 221 3364-30
Fax: +49 221 3364-343
Email: mail@stbk-koeln.de
Internet: www.stbk-koeln.de 

 

We are a member of the Steuerberater-Verband e.V. Köln (Cologne Association of Tax Consultants):
Von-der-Wettern-Straße 17
51149 Cologne

 

The profession of tax consultant is essentially subject to the following professional regulations: 

• German Tax Consulting Law (Steuerberatungsgesetz, StBerG)
• Regulation implementing the Tax Consulting Law (Durchführungsverordnung zum Steuerberatungsgesetz, DVStB)
• Professional Code (Berufsordnung, BOStB)
• Regulation governing the Remuneration of Tax Consultants (Steuerberatervergütungsverordnung, StBVV)

The professional regulations can be viewed at the Cologne Chamber of Tax Consultants.

 

Notice in accordance with the German Consumer Dispute Resolution Law (Verbraucherstreitbeilegungsgesetz, VSBG) 

The European Commission provides an online dispute resolution platform (OS) that can be found at https://ec.europa.eu/consumers/odr/. We are neither willing nor obliged to participate in a dispute settlement procedure before a consumer arbitration board.

 

Duty to provide information (Articles 36, 37 of the VSBG) for the range of tax accountancy professions:

We do not participate in any dispute settlement procedure before a consumer arbitration board. Under Article 76 (2) (3) of the StBerG, our Chamber of Tax Consultants mediates in disputes, e.g. on the occasion of a fee invoice or the non-submission of documents, between members of the chambers and their clients on request, signifying a mediation procedure in this case. We are neither willing nor obliged to take part in any other conciliation procedures.

 

Multidisciplinary activities/professional associations  

The specified partners have come together in the form of a partnership for the permanent exercise of their profession.

 

Accounting basis 

Unless agreed otherwise, the services provided are billed in accordance with the StBVV.

 

Professional liability insurance

GTK GINSTER • THEIS • KLEIN & PARTNER mbB
Wirtschaftsprüfer • Steuerberater • Rechtsanwälte
maintains the professional liability insurance policies for the range of tax consultancy professions provided for under Article 54 of the WPO, Article 67 of the StBerG and Article 51 of the BRAO) for the protection of its clients:

with the insurance company Allianz Versicherungs AG, Königinstraße 28, 80802 Munich  

The geographical scope of the insurance cover includes activities in the Member States of the European Union and therefore at least meets the requirements of Article 67 of the StBerG in conjunction with Articles 51 ff. of the DVStB.

 

Competent supervisory Authority 

Rechtsanwaltskammer Köln (Cologne Bar Association)
Körperschaft des öffentlichen Rechts (public corporation)
Riehler Straße 30, D - 50668 Cologne
Telephone: +49 221 973010-0
Fax: +49 0221 973010-50
Email: kontakt@rak-koeln.de
Internet: www.rak-koeln.de

 

The profession of lawyer is essentially subject to the following professional regulations: 

• Federal Lawyers’ Ordinance Bundesrechtsanwaltsordnung (BRAO)
• Professional Code of Conduct for Lawyers (Berufsordnung für Rechtsanwälte, BORA)
• Professional Code for Specialist Lawyers (Fachanwaltsordnung, FAO)
• Law governing the Remuneration of Lawyers (Rechtsanwaltsvergütungsgesetz, RVG)
• Professional Rules for Lawyers in the European Union (Berufsregeln der Rechtsanwälte der Europäischen Union, CCBE)
• Law governing the Activities of European Lawyers in Germany (Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland, EuRAG)

The individual legal texts can be accessed on the website of the Bundesrechtsanwaltskammer (BRAK) (Federal Bar Association) at http://www.brak.de/seiten/06.php#tdg.    

 

Notice in accordance with the German Consumer Dispute Resolution Law (Verbraucherstreitbeilegungsgesetz, VSBG)  

The European Commission provides an online dispute resolution platform (OS) that can be found at https://ec.europa.eu/consumers/odr/. We are neither willing nor obliged to participate in a dispute settlement procedure before a consumer arbitration board.  

 

Duty to provide information (Articles 36, 37 of the VSBG) for the range of lawyer professions: 

We do not participate in any dispute settlement procedure before a consumer arbitration board. Under Article 73 (2) (3) of the BRAO, our Bar Association mediates in disputes, e.g. on the occasion of a fee invoice or the non-submission of documents, between lawyers and their clients on request. The German legal profession has also created an independent body to settle disputes between lawyers and clients (Article 191 f of the BRAO). The Schlichtungsstelle der Rechtsanwaltschaft (Conciliation Board of the Federal Bar Association) in Berlin http://www.schlichtungsstelle-der-rechtsanwaltschaft.de/ is recognised by the legislature as an arbitration board within the meaning of the VSBG. This concerns a mediation procedure in this case. We are neither willing nor obliged to take part in any other conciliation procedures.

 

Multidisciplinary activities/professional associations  

The specified partners have come together in the form of a partnership for the permanent exercise of their profession.

Lawyers are prohibited from representing or exercising conflicting interests by professional regulations (Article 43a (4) of the BRAO). Before accepting a mandate, a check is carried out to ensure that no conflict of interests exists.  

 

Accounting basis 

Unless agreed otherwise, the services provided are billed in accordance with the RVG.

 

Professional liability insurance

GTK GINSTER • THEIS • KLEIN & PARTNER mbB
Wirtschaftsprüfer • Steuerberater • Rechtsanwälte
maintains the professional liability insurance policies for the range of lawyer professions provided for under Article 54 of the WPO, Article 67 of the StBerG and Article 51 of the BRAO) for the protection of its clients:

with the insurance company Allianz Versicherungs AG, Königinstraße 28, 80802 Munich

The geographical scope of the insurance cover includes activities in the Member States of the European Union and therefore at least meets the requirements of Article 51 of the BRAO.