Imprint

mensching plus
Steuerberatungsgesellschaft mbH
Großer Burstah 45
D-20457 Hamburg

Tel. +49 40 3680969-0
Fax: +49 40 3680969-35
Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Managing Director
Dr Oliver Mensching, Auditor, Tax Consultant and Specialist in International Tax Law
Dr Philipp Jebens, Lawyer
Simone Kreller, Tax Consultant
Reemt Pottmann, Lawyer, Tax Consultant and Specialist in Tax Law
Ivonne Jagusch Tax Consultant

VAT no. DE 814583117
Hamburg District Court HRB 95727
Registered office: Hamburg

For services in taxation affairs, for which the General Assignment Conditions apply, the General Assignment Conditions for Tax Consultants and Firms of Tax Consultants apply in the current version - including in relationship to third parties.

mensching plus Audit GmbH
Wirtschaftsprüfungsgesellschaft
Großer Burstah 45
D-20457 Hamburg

Managing Director
Dr Oliver Mensching, Auditor, Tax Consultant and Specialist in International Tax Law
Nils Reinke, Auditor

VAT no. DE 251 388 833
Hamburg District Court HRB 108576
Registered office: Hamburg

For services in taxation affairs, for which the General Assignment Conditions apply, the General Assignment Conditions for Auditors and Firms of Auditors apply in the current version - including in relationship to third parties.

Responsible in accordance with section 55 (2) of the Rundfunk-Staatsvertrag (German Interstate Broadcasting Treaty):

Nils Reinke
Großer Burstah 45
20457 Hamburg
Germany
Tel.    +49 40 3680969-0
Fax:    +49 40 3680969-35
Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Professional titles:

The legal professional titles “tax consultant” and “auditor” have all been awarded in the Federal Republic of Germany.

Supervisory authorities

For tax consultants:

Steuerberaterkammer Hamburg (Hamburg Chamber of Tax Consultants)
Raboisen 32
20095 Hamburg
This email address is being protected from spambots. You need JavaScript enabled to view it.
www.stbk-hamburg.de

For auditors:

Wirtschaftsprüferkammer Berlin (Berlin Chamber of Auditors)
Rauchstrasse 26
10787 Berlin
www.wpk.de

The professional regulations are

For tax consultants:
Steuerberatungsgesetz (StBerG, or German Tax Advice Act)
Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DVStB, or German Ordinance for Implementing the Regulations for Tax Consultants, Tax Representatives and Firms of Tax Consultants)
Berufsordnung (BOStB, Professional Regulations)
Steuerberatergebührenverordnung (StBGebV, of German Tax Consultants’ Fees Ordinance)

All regulations can be viewed on www.bstbk.de under the option “Downloads/Professional law”.

For auditors:
Wirtschaftsprüferordnung (WPO, or German Auditors’ Ordinance)
Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP, Professional Statutes for Auditors/Certified Accountants)
Satzung für Qualitätskontrolle (Statute for Quality Controls)
Siegelverordnung (Official Seals Order)
Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung (Auditors’ Professional Liability Insurance Ordinance)

All regulations can be viewed on www.wpk.de under the option “Service/Legal regulations”.

Disclosures on professional liability insurance:

Liberty Mutual Insurance Europe Ltd.
Branch office for Germany
Köln Turm
Im MediaPark 8
50670 Cologne

and

Nassau Versicherungen
German Branch of
Nassau Verzekering Maatschappij N.V., Rotterdam, NL
Im MediaPark 8
50670 Cologne

The territorial scope is Germany and the rest of Europe, Turkey and the states on the territory of the former Soviet Union including Lithuania, Latvia and Estonia.

Exclusion of liability

Despite careful checks of the contents, we cannot accept any liability for the contents of external links. The operators of linked sites are exclusively liable for their contents.

Availability of the website

mensching plus Audit GmbH makes every effort to offer the service to call up free of interruptions as far as possible. However, despite these efforts downtime cannot be ruled out. We reserve the right to amend or discontinue our range at any time. We cannot accept any guarantee for interruptions or other disruptions caused by files set up erroneously or erroneously structured formats.

Copyright

All the contents and structures of this website are protected by copyright and ancillary copyright. Publication in the World Wide Web or in other services of the Internet does not represent any declaration of consent for any other use by third parties. Any exploitation not admitted by German copyright requires the prior written consent of mensching plus Audit GmbH.

We permit and explicitly welcome the quotation of our documents and the establishment of links to our website, as long as it made known that this concerns contents of the website of mensching plus Audit GmbH and these contents are not brought into connection with third party contents that conflict with the interests of mensching plus Audit GmbH.

Note on the problem of external links

As a provider of contents in accordance with section 7 (1) Telemediengesetz (German Telemedia Act), mensching plus Audit GmbH is responsible for its “own contents”, which is provides for use, in accordance with general law. A differentiation must be made between this own content and links to the content provided by other providers. In this regard mensching plus Audit GmbH provides “external contents” for use via the links, which are marked in this manner: www.denic.de

“Links” always concern “living” (dynamic) references. On initially establishing the links, mensching plus Audit GmbH checked whether the external content could initiate possible civil or criminal law responsibility. However, we do not continuously check these contents, to which we refer in our range, for amendments that could re-justify responsibility. If we identify or are informed by others that a concrete range to which we have established a link initiates civil or criminal law responsibility, we will remove the reference from this range.

We use parts of this disclaimer with the kind permission of the Berlin Data Protection Officer (www.datenschutz-berlin.de), which is also available to anyone who would like to use it.

 

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