Imprint

Information according § 5 Telemediengesetz (TMG / German Telecommunications` Act) and §§ 2, 4 Dienstleistungsinfoverordnung (DLInfoV)

Service Provider
SH+C Schwarz Hempe & Collegen GmbH
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Linprunstrasse 49, D-80335 München

phone: +49 - (0)89 - 54 70 90-0

email: muenchen(hier bitte ein @ einfügen)shc.de

Directors
Dipl.-Kfm. Richard Hempe WP/StB, Managing Director
Dipl.-Betriebsw. (FH) Claudia Breitschaft WP/StB, Managing Director

Trade Register
München HRB 127 514

VAT-Ident-Number
DE203686590

Professional Regulations
SH+C Schwarz Hempe & Collegen GmbH is registered under German law by the Bavarian Ministery of Economics, Traffic and Technology as a 'Wirtschaftsprüfungsgesellschaft' (= audit company)
and is also registered under German law by the Bavarian Ministery of Finance as a 'Steuerberatungsgesellschaft' (= tax consulting firm).

SH+C Schwarz Hempe & Collegen GmbH is a mandatory member of the Wirtschaftsprüferkammer (WPK / = Chamber of German certified accountants); Address: Rauchstrasse 26, 10787 Berlin, Germany; Phone: +49 - (0)30 - 7261610, email: admin@wpk.de

As 'Steuerberatungsgesellschaft' we are also a mandatory member of the Steuerberaterkammer München (= Munich Chamber of German Tax Consultants); Address: Nederlinger Strasse 9, 80638 München, Germany; Phone: +49 - (0)89 - 1579020, email: info@stbk-muc.de

The professional title 'Wirtschaftsprüfer' (acc. to par. 1 WPO, means 'German certified accountant') and 'Steuerberater' (acc. to par. 32 StBerG, means 'GermanTax Consultant') were conferred to the professionals working in our company according to German law.
All the 'Wirtschaftsprüfer' and 'Steuerberater' working in our company are mandatory members of the 'Steuerberaterkammer München' and/or the 'Wirtschaftsprüferkammer'.

Professional Code for Wirtschaftsprüfer

• Wirtschaftsprüferordnung (WPO)
• Berufssatzung WP/vBP
• Satzung für Qualitaetskontrolle
• Siegel VO
• Wirtschaftsprüfer Berufshaftpflichtversicherungs VO

The wording of these codes and further information can be found on the website of the 'Wirtschaftsprüferkammer' (www.wpk.de in the section 'Service/Rechtsvorschriften')

Professional Code for Steuerberater

• Steuerberatungsgesetz (StBerG)
• Durchfuehrungsverordnung zum Steuerberatungsgesetz (DVStB)
• Berufsordnung (BOStB)
• Steuerberatergebuehrenverordnung (StBGebV)

The wording of these codes and further information can be found on the website of the 'Bundessteuerberaterkammer' (= Federal Chamber of Tax Consultants) (www.bstbk.de in the section 'Ihr Steuerberater/Berufsrecht')

Professional indemnity insurance

Bayerischer Versicherungsverband Versicherungsaktiengesellschaft
Maximilianstraße 53, 80530 München
Spatial area of application: Europe

Used clauses

We refer to the general terms and conditions as of 01 January 2002 (Allgemeinen Auftragsbedingungen für Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften vom 1. Januar 2002). We also refer to our limitation of liability according to German law (Art. 54a Sec. 1 No. 2 WPO) by using the general engagement terms. The general terms and conditions ('Allgemeine Auftragsbedinungen') can be asked at SH+C - SH+C will send you a copy immediately.

The area of jurisdiction is Munich, Germany.

Other service provider

SH+C Wagner Winkler & Collegen GmbH
Steuerberatungsgesellschaft
Im Gewerbepark D75, 93059 Regensburg, Germany

phone: +49 (0) 941 - 5 86 13 - 0

email: regensburg(hier bitte ein @ einfügen)shc.de

Directors:
Gerhard Wagner StB/RB, Geschäftsführer
Dipl.-Kfm. Richard Hempe WP/StB, Geschäftsführer
Dipl.-Finw. (FH) Matthias Winkler StB, Geschäftsführer

Trade register:
Regensburg HRB 95 07

VAT-Ident-Number
DE238074816

Professional Regulations
SH+C Wagner Winkler & Collegen GmbH is registered under German law by the Steuerberaterkammer Nürnberg (= Nürnberg Chamber of Tax Consultants) as a 'Steuerberatungsgesellschaft' (=tax consulting firm).

As 'Steuerberatungsgesellschaft' we are a mandatory member of the Steuerberaterkammer Nürnberg (= Nürnberg Chamber of Tax Consultants); aAddress: Dürenhofstraße 4, 90402 Nürnberg, Germany; Phone: +49 - (0)911 - 946260, email: info@stbk-nuernberg.de.

The professional title 'Steuerberater' (acc. to par. 32 StBerG, means 'German Tax Consultant') were confered to the professionals working in our company according to German law.
All the 'Steuerberater' working in our company are mandatory members of the 'Steuerberaterkammer München or Nürnberg'.  Additionally the German certified accountants are registered at 'Wirtschaftsprüferkammer'..

Professional Code for Wirtschaftsprüfer

• Wirtschaftsprüferordnung (WPO)
• Berufssatzung WP/vBP
• Satzung fuer Qualitaetskontrolle
• Siegel VO
• Wirtschaftsprüfer Berufshaftpflichtversicherungs VO

The wording of these codes and further information can be found on the website of the 'Wirtschaftsprüferkammer' (www.wpk.de in the section 'Service/Rechtsvorschriften')

Professional Code for Steuerberater

• Steuerberatungsgesetz (StBerG)
• Durchfuehrungsverordnung zum Steuerberatungsgesetz (DVStB)
• Berufsordnung (BOStB)
• Steuerberatergebuehrenverordnung (StBGebV)

The wording of these codes and further information can be found on the website of the 'Bundessteuerberaterkammer' (= Federal Chamber of Tax Consultants) (www.bstbk.de in the section 'Ihr Steuerberater/Berufsrecht'). 

Professional indemnity insurance

Bayerischer Versicherungsverband Versicherungsaktiengesellschaft
Maximilianstraße 53, 80530 München
spatial area of application: Europe

Used clauses

We refer to the terms and conditions for German tax consultants, German tax agents and German tax consulting firms dated February 2009. The general terms and conditions ('Allgemeine Auftragsbedinungen') can be asked at SH+C - SH+C will send you a copy immediately.

The area of jurisdiction is Regensburg, Germany.