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Legal Notice

Branches and Contact Information

Schneider + Partner GmbH
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft

Member of IGAL Intercontinental Grouping of Accountants and Laywers

Company headquarters, Munich:
Schackstraße 1
80539 Munich
Tel.: +49 (0) 89 / 360 490-0
Fax: +49 (0) 89 / 360 490-49
e-mail: kontakt@sup-muenchen.de

Branch Manager: WP/StB Dipl.-Kfm. Klaus Schneider

Dresden Branch:
Lortzingstraße 37
01307 Dresden
Tel.: +49 (0) 351 / 340 78-0
Fax: +49 (0) 351 / 340 78-99
e-mail: mail@sup-dresden.de

Branch Manager: WP/StB Dipl.-Oec. Angelika Perret

Chemnitz Branch:
Reichsstraße 34
09112 Chemnitz
Tel.: +49 (0) 371 /381 95-0
Fax: +49 (0) 371 /381 95-50
e-mail: mail@sup-chemnitz.de

Branch Manager: WP/StB Dipl.-Betriebswirt (FH) Henning Horn

Information required by § 5 TMG (German Broadcast Media Act)

VAT ID number: DE 129472360
Commercial register: Munich District Court, HRB 59 780

Tax Consultants

Tax consultants at the Munich office of Schneider + Partner WP/StB GmbH are members of the Steuerberaterkammer Bayern (Bavarian Chamber of Tax Advisors).
(Address: Nederlingerstr. 9, 80638 Munich).

Tax consultants at the Dresden and Chemnitz branches of Schneider + Partner WP/StB GmbH are members of the Steuerberaterkammer des Freistaates Sachsen (Saxon Chamber of Tax Advisors).
(Address: Emil-Fuchs-Str. 2, 04105 Leipzig)

Where mentioned, the official job title “Steuerberater” (abbr. “StB”, English “tax consultant”) has been awarded by an awarding authority in the Federal Republic of Germany.

In Germany, tax consultants are primarily subject to the following professional regulations:

Steuerberatungsgesetz (abbr. “StBerG”, English “German Tax Consultancy Act”);
Durchführungsverordnungen zum Steuerberatungsgesetz (abbr. “DVStB”, English “Regulations regarding the Implementation of the German Tax consultancy Act”);
Berufsordnung (abbr. “BOStB”, English “Professional Code of Conduct for Tax Consultants in Germany”);
Steuerberatergebührenverordnung (abbr. “StBGebV”, English “Regulations regarding Tax Consultancy Fees in Germany”).

The current wording of the respective legislation can be downloaded from the German Federal Chamber of Tax Consultants at www.bstbk.de (German language only). Current professional regulations are to be found under menu item “Infomaterial”.

Certified Auditors

Certified auditors at Schneider + Partner WP/StB GmbH are members of the Wirtschaftsprüferkammer (German Chamber of Accountants, address: Rauchstraße 26, 10787 Berlin).

Where mentioned, the official job title “Wirtschaftsprüfer” (abbr. “WP”, English “certified auditor”) has been awarded by an awarding authority in the Federal Republic of Germany.

In Germany, certified auditors are primarily subject to the following professional regulations:

Wirtschaftsprüferordnung (abbr. “WPO”, English “German Public Auditing Code”);
Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (abbr. “BS WP/vBP”, English “Professional Code of Conduct for Accountants/Sworn Auditors in Germany”);
German regulations on quality control, seal/stamp design and use, professional liability insurance for accountants.

The current wording of the respective legislation can be downloaded from www.wpk.de (currently German language only). Current professional regulations are to be found under menu item “Service/Rechtsvorschriften”.

Lawyers

Lawyers at the Munich branch of Schneider + Partner WP/StB GmbH are members of the Rechtsanwaltskammer München (Munich Bar Association, address: Im Tal 33, 80331 Munich).

Lawyers at the Dresden branch are members of the Rechtsanwaltskammer Sachsen (Saxon Bar Association, address: Glacisstr. 6, 01099 Dresden)

Where mentioned, the official job title “Rechtsanwalt” (abbr. “RA”, English “lawyer”) has been awarded by an awarding authority in the Federal Republic of Germany.

In Germany, legal practice is primarily subject to the following regulations:

Bundesrechtsanwaltsordnung (abbr. “BRAO”, English “German Federal Lawyers’ Act”);
Bundesrechtsanwaltsgebührenordnung (abbr. “BRAGO”, English “German Federal Regulations regarding Tax Consultancy Fees”);
Rechtsanwaltsvergütungsgesetz (abbr. “RVG”, English “German Lawyers’ Remuneration Act”);
Berufsordnung für Rechtsanwälte (abbr. “BORA”, English “German Professional Code of Conduct for Lawyers”);
Fachanwaltsordnung (abbr. “FAO”, English “German Regulations regarding Specialist Lawyers”)

In the case of international law it is the Professional Code of Conduct for Lawyers in the European Community that applies.

The current wording of the respective legislation can be downloaded from www.brak.de (menu item “Informationspflichten gemäß § 5 TMG”, German language only).

Legal Disclaimer

Copyright notice:
The source code, content and design of this website are subject to copyright protection. Any use not permitted under German copyright law requires the prior written consent of Schneider + Partner WP/StB GmbH. This applies in particular to any commercial reproduction, distribution, circulation, editing, translation, storage, manipulation or circulation of specialist articles, lectures and articles on tax-related issues, as well as other content stored in data banks or other electronic media or systems. Photocopies and downloads of website content may only extend beyond personal, private and non-commercial use if written consent for such use has been granted by the copyright holder.

Liability Exclusion and Further Terms of Use:
The content published on this website is information of a general nature. It is neither intended nor suitable as a substitute for individual consultation with a qualified professional which takes into account the specific circumstances of the respective case. Please contact Schneider + Partner WP/StB GmbH if you require any additional information or advice regarding your specific circumstances.

The information presented on this website has been researched with the utmost in care. This notwithstanding, Schneider + Partner WP/StB GmbH assumes no liability for the validity, completeness and topicality of the information provided. Schneider + Partner WP/StB GmbH does not assume any liability for damages that occur due to the inaccuracy, incompleteness or lack of topicality of information provided on its website.

All information and advice on this website is also non-binding in cases where an advisor-client relationship exists between Schneider + Partner WP/StB GmbH and the user of content provided on the website. In the same way, any other information or advice communicated verbally or in writing outside of the framework of an advisor-client relationship is non-binding. Email enquiries neither automatically establish an advisor-client relationship, nor can they be regarded as evidence of an existing advisor-client relationship.

In its role as “content provider” under the terms of §5 para. 1 of the German “Mediendienste-Staatsvertrag” (legislation on electronic media), Schneider + Partner WP/StB GmbH is “responsible under the terms of general law” for any of its “own content” it makes available for use on its website. A distinction is to be made between this “own content” and cross-references (so-called “links”) to content made available by other providers. Insofar as a link is used to refer to content on a third-party website, the respective external provider shall be liable for the content referred to by that link. The linking of this website to third-party websites by the provider does not see them adopt the content or opinions of such websites as their own. It is not the provider’s intention to suggest that they have collaborated on the technical design, layout or content of linked third-party websites. Unless Schneider + Partner WP/StB GmbH has positive knowledge of linked external content (including any of a criminal or illegal nature) and it is both technically feasible and reasonable for Schneider + Partner WP/StB GmbH to prevent use of it, it is the respective third-party provider that is responsible for that content and its availability (see § 5 of the “Mediendienste-Staatsvertrag”).

“Links” are “living” (i.e. dynamic) references. Schneider + Partner WP/StB GmbH checks external content for potential violations of civil or criminal law prior to the initial creation of a link to it. Schneider + Partner WP/StB GmbH shall not be obliged to continuously monitor linked content for any changes which may give rise to other violations. Schneider + Partner WP/StB GmbH shall only remove links to third-party websites if it ascertains or is made aware that a specific piece of content to which it has created a link is likely to give rise to a violation of civil or criminal law. In addition, Schneider + Partner WP/StB GmbH shall only remove such links if it is technically feasible and reasonable to do so. Technical feasibility and reasonableness shall not be influenced by the fact that the illegal or criminal content may still be accessible from other servers even after access via the Schneider + Partner WP/StB GmbH website has been prevented.

Schneider + Partner WP/StB GmbH accepts no liability for damages that occur through the use or non-use of information available on third-party websites referenced by Schneider + Partner WP/StB GmbH using a hyperlink or other link.

This website uses Google Analytics, a web analysis service operated by Google Inc. (“Google”) which uses so-called “cookies” (small text files which are stored on your computer and enable the website to analyse how users use it). Before storage, your IP address is shortened to its last characters in order that a clear association with a particular user is no longer possible. Use of this website brings about the extraction and storage of purely non-identity-based statistical information regarding access to the website (e.g. the number of pages visited per day and week, order of sites visited, rank order of clicked links to third party websites). Google only passes this information to third parties if required to do so by law or insofar as such third parties are responsible for processing it on behalf of Google. This occurs in accordance with valid data protection laws and only serves internal purposes. Google will not associate your IP address with any other data held by Google.

If, despite your anonymity, you do not consent to the above-mentioned statistical data gathering, data storage and/or data evaluation, you may prevent cookie installation by activating the appropriate setting in your browser. Your right to use this website will not be affected. This notwithstanding, please note that cookie deactivation may render you unable to utilize the full range of functions available on this website. By using this website, you declare yourself to be in agreement with Google processing data obtained about your usage of it by means of the methods described above.

All persons named on this website hereby object to any commercial use and/or forwarding of their personal information (cf. § 28 BDSG).

Schneider + Partner WP/StB GmbH shall not be held responsible and provides no warranty for the observance of data protection regulations on websites referenced by Schneider + Partner WP/StB GmbH using links or other means.

Communication via email may be vulnerable. Emails can go missing with or without the intervention of third parties, or be held back, viewed, manipulated or falsified by skilled internet users. As conventional emails are not protected against access by third parties it is not always possible to guarantee their confidentiality. We therefore assume no liability for the integrity of emails after they have left our sphere of control, and can provide no compensation for any damage caused after that point. We assume no liability for any damage which occurs as a result of an email transmitting a virus to your systems despite our use of anti-virus software. This disclaimer is only valid where permissible by law.

We assume that we are entitled to respond to your emails by email. If this is not the case you are required to make explicit reference to your preferred mode of communication.

Other Notices:

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