Imprint

Florian Klenke

Chartered accountant, tax consultant

Hardtbergweg 2c

61462 Königstein im Taunus

Phone: +49 6174 9264-0

Fax: +49 6174 9264-20

003 835 60315

JOB TITLE:

The legal professional title of Wirtschaftsprüfer (WP) and Steuerberater (StB) was awarded in the Federal Republic of Germany. The relevant professional regulations on which our tax consulting and auditing activities are based are:

– the Tax Consultancy Act (StBG)

– the Tax Consultant Remuneration Ordinance (StBVV)

– the German Auditors’ Ordinance (WPO)

– the professional statutes of tax advisors and tax agents

– the professional statutes of auditors and certified public accountants

The professional statutes of tax consultants are available from the Federal Chamber of Tax Consultants, Neue Promenade 4, 10178 Berlin.

The professional statutes of auditors and certified public accountants are available from the Chamber of Public Accountants, Rauchstraße 26, 10787 Berlin.

CHAMBER RESPONSIBILITIES AND SUPERVISORY AUTHORITIES:

The Chamber of Tax Advisors of Hesse, Bleichstraße 1, 60313 Frankfurt, Germany, is responsible for tax advisor activities. The Chamber of Auditors, P.O. Box 301882, 10746 Berlin, Germany, is responsible for auditing activities.

PROFESSIONAL LIABILITY INSURANCE:

Property damage liability insurance

Insurance company: HDI Gerling AG

Sum insured per insured event: EUR 1,000,000

Maximum annual benefit: EUR 4,000,000

PROFESSIONAL REGULATIONS FOR TAX CONSULTANTS:

German Tax Consulting Act (StBerG)

Professional Code of Conduct for Tax Consultancy (BOStB)

Implementing Ordinance to the Tax Consultancy Act (DVStB)

Tax Consultant Fee Ordinance (StBGebV)

PROFESSIONAL REGULATIONS FOR AUDITORS:

German Code of Public Accountants (WPO)

Professional Statutes for Certified Public Accountants (BS WP/vBP)

Quality Control Statute

Seal Ordinance

Wirtschaftsprüfer-Berufshaftpflichtverordnung (German Public Auditor Professional Liability Ordinance)

CONTENT OF THE ONLINE OFFER:

The author assumes no responsibility for the topicality, correctness, completeness or quality of the information provided. Liability claims against the author, which refer to material or immaterial nature caused by use or disuse of the information or the use of incorrect or incomplete information are excluded, unless the author is not intentional or grossly negligent fault. All offers are subject to change and non-binding. The author expressly reserves the right to change, supplement or delete parts of the pages or the entire offer without prior notice or to cease publication temporarily or permanently.

REFERENCES AND LINKS:

The author is not responsible for any contents linked or referred to from his pages – unless he has full knowledge of illegal contents and would be able to prevent the visitors of his site fromviewing those pages. The author hereby expressly declares that at the time the links were created, no illegal content was identifiable on the linked pages. The author has no influence on the current and future design, content or authorship of the linked pages. Therefore, he hereby expressly distances himself from all contents of all linked pages that were changed after the link was set. This statement applies to all links and references set within the author’s own Internet offer as well as to external entries in guest books, discussion forums and mailing lists set up by the author. For illegal, incorrect or incomplete contents and especially for damages resulting from the use or non-use of such information, only the provider of the linked page is liable, not the one who has linked to the respective publication.

COPYRIGHT AND TRADEMARK LAW:

The author endeavors to observe the copyrights of the graphics and texts used in all publications, to use graphics and texts created by himself or to use license-free graphics and texts. All brands and trademarks mentioned within the Internet offer and possibly protected by third parties are subject without limitation to the provisions of the applicable trademark law and the ownership rights of the copyright owner. The mere mention of a trademark does not imply that it is not protected by the rights of third parties. The copyright for published objects created by the author himself remains solely with the author of the pages. Any duplication or use of objects such as images, diagrams, sounds or texts in other electronic or printed publications is not permitted without the author’s agreement.

This disclaimer is to be regarded as part of the internet publication which you were referred from. If sections or individual terms of this statement are not legal or correct, the content or validity of the other parts remain uninfluenced by this fact.

ESTABLISHMENT OF A CLIENT RELATIONSHIP:

Furthermore, we point out that the information on the Internet does not constitute specific advice and we are not liable for any errors. A concrete client relationship is only established on an individual basis and we expressly only advise clients whose identity we have convinced ourselves of.

ADVERSARY DISCLAIMER

In addition to the limitations of liability or legal declarations formulated on this page, we would like to point out that the contents published on our Internet pages (including links) are subject to the disclaimer formulated here.