Legal Notice

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


Dipl.-Betriebsw. Claudia Breitschaft WP/StB, Managing Director
Dipl.-Wirtsch.-Ing. Oliver Kächele WP/StB, Managing Director
Dipl.-Betriebsw. Ralf Ziegler WP/StB, Managing Director


Phone.: (0049 89) 54 70 90-0



Trade Register

München HRB 127 514

Professional indemnity insurance

HDI Versicherung AG, Postfach 102251, 70018 Stuttgart
Spatial area of application: Europe

Used clauses

We refer to the general terms and conditions as of 01 January 2017 (Allgemeinen Auftragsbedingungen für Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften vom 1. Januar 2017). 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.

Responsible for the content according to § 55 Abs. 2 RStV

Dipl.-Betriebsw. Claudia Breitschaft WP/StB, Managing Director
Linprunstrasse 49
D-80335 Munich, Germany

Professional Regulations

SH+C GmbH is registered under German law by the Bavarian Ministry of Economics, Traffic and Technology as a “Wirtschaftsprüfungsgesellschaft” (= audit company) and is also registered under German law by the Bavarian Ministry of Finance as a “Steuerberatungsgesellschaft” (= tax consulting firm).

SH+C 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:

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:

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” ( 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) ( in the section “Ihr Steuerberater/Berufsrecht”)

Disclaimer of liability

Liability for contents

As a service provider we are responsible according to § 7 Abs.1 TMG for own contents on these sides after the general laws. According to §§ 8 to 10 TMG we as service providers are not obligated to monitor transmitted or stored third-party information or to investigate circumstances that indicate illegal activity.

Obligations to remove or block the use of information in accordance with general laws remain unaffected by this. However, liability in this respect is only possible from the time of knowledge of a concrete violation of the law. As soon as we become aware of such infringements, we will remove the content immediately.

Liability for links

Our offer contains links to external websites of third parties, on whose contents we have no influence. Therefore, we cannot assume any liability for these external contents. The respective provider or operator of the pages is always responsible for the contents of the linked pages. The linked pages were checked for possible legal infringements at the time of linking. Illegal contents were not recognisable at the time of linking.

A permanent control of the contents of the linked pages is not reasonable without concrete evidence of an infringement. As soon as we become aware of any legal infringements, we will remove such links immediately.


The contents and works on these pages created by the site operators are subject to German copyright law. Duplication, processing, distribution and any form of commercialization of such material beyond the scope of the copyright law shall require the prior written consent of its respective author or creator. Downloads and copies of these pages are only permitted for private, non-commercial use.

Insofar as the content on this site was not created by the operator, the copyrights of third parties are respected. In particular, contents of third parties are marked as such. Should you nevertheless become aware of a copyright infringement, please inform us accordingly. As soon as we become aware of any infringements, we will remove such content immediately.

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