Legal notice
Information according to § 5 Telemedia Act (TMG)
SBM Steilen Brenner Mester Partnerschaft
Tax Consultant
(The statutory professional titles were conferred in the Federal Republic of Germany)
Bonner Landstrasse 91
50996 Cologne
Phone +49 (0) 22 36 / 30 90 40
Fax +49 (0) 22 36 / 30 90 499
kanzlei(at)sbm-partner.de
Value added tax identification number (VAT ID): DE212756976
Partnership PR 17 12
Register Court Essen Local Court
Name of authorised partners:
- Eleonore Steilen (Dipl. FW), Tax Consultant, Sworn Auditor
- Axel Brenner, Tax Consultant
- Christian Mester, Tax Consultant
Responsible for content according to § 55 (2) Interstate Broadcasting Treaty (RStV):
Axel Brenner, Bonner Landstrasse 91, 50996 Cologne
Platform of the EU Commission for online dispute resolution:
www.ec.europa.eu/consumers/odr
The competent consumer arbitration board is the General Conciliation Body of the
Zentrum für Schlichtung e.V., Straßburger Straße 8, 77694 Kehl am
Rhein (Website: https://www.verbraucher-schlichter.de)
We are neither willing nor obliged to participate in dispute resolution proceedings with
this consumer arbitration body.
Further information for the tax consultancy sector
Competent supervisory authority and chamber:
Cologne Chamber of Tax Consultants
Gereonstrasse 34-36
50670 Cologne
Phone: +49 (0) 221 – 3 36 43 – 0
Fax: +49 (0) 221 – 3 36 43 – 43
Internet: www.stbk-koeln.de
Relevant professional regulations:
- Tax Consultancy Act (StBerG)
- Implementing Regulation for the Tax Consultancy Act (DVStB)
- Professional Code of Practice (BOStB)
- Ordinance on Tax Consultant Fees (StBGebV)
The professional regulations reviewed at the Federal Chamber of Tax Consultants (www.bstbk.de)(on the website, go to Der Steuerberater/Berufsrecht/weitergehende Links).
The statutory professional titles were conferred in the Federal Republic of Germany).
Further information for auditing of financial statements and bookkeeping:
Competent supervisory authority and chamber:
Chamber of Public Accountants Berlin
Rauchstraße 26
10787 Berlin
Phone: +49 (0) 30 – 72 61 61 – 0
Fax: +49 (0) 30 – 72 61 61 – 228
Internet: www.wpk.de
We are subject to the professional regulations of the Chamber of Public Accountants.
These are available at www.wpk.de/eng/wpk/legal-statutes/
The statutory professional title of sworn auditor was conferred in the Federal Republic of Germany).
Mandatory information on professional liability insurance: HDI Versicherung AG, 30650
Hanover, geographic scope:
For the activity as a tax consultant:
- Germany
- European foreign countries, Turkey, the Russian Federation and the other states
of the former Soviet Union as well as non-European territories of European
states that are members of the EU or the EEA:
The insurance covers liability claims
(1) brought before the courts of these countries
and
(2) from the violation or non-observance of the laws of these countries. - Worldwide in the amount of the legally prescribed minimum
insurance sum for liability claims arising from the violation or non-observance
of foreign law, insofar as they arose in the course of the
commercial assistance in tax matters concerning the fiscal statutes of these countries
and the engagement is based on German law. In these cases, the
insurer's obligation to pay for claims is limited to four times the legally prescribed
minimum sum insured. If the agreed contractual sum
insured is less than four times the minimum sum insured, the insurer's obligation to pay benefits in the aforementioned cases
is limited to the contract sum insured. - The insurance cover does not apply to liability claims asserted
from activities carried out abroad via branches, subsidiaries
or other advisory centres,
insofar as these are not covered by special agreement.
For the activity as a sworn auditor:
- Germany
- European foreign countries, Turkey, the Russian Federation and the other states
of the former Soviet Union as well as non-European territories of European
states that are members of the EU or the EEA:
The insurance covers liability claims
(1) brought before the courts of these countries
and
(2) from the violation or non-observance of the laws of these countries. - For the countries not mentioned above
(1) from business auditing activities, if the engagement is based solely
on German law,
(2) from commercial assistance in tax matters concerning the tax statutes of
these countries, if the contract between the policyholder
and his client is based
only on German law.
In both cases, the insurance benefit is limited to the statutory
prescribed minimum insurance sum. - Worldwide for liability claims arising from activities carried out
abroad through branches,
subsidiaries or other consulting agencies, specifically up to the legally required minimum insurance amount.
Legal notice - This website contains references and links to
websites that have been set up by third parties. Our company has no
control over the websites and the information, goods or
services offered there. That is why we cannot assume any liability, regardless of the legal grounds,
for the content of third-party websites.
The content of this website is of a general nature only and does not constitute any legal,
tax, accounting or other professional information or
recommendation. The information contained in this website cannot replace individual,
expert advice.
The information has been compiled with due care.
Nevertheless, we assume no responsibility for the correctness, topicality and completeness
of the information transmitted. The company cannot accept any
liability for decisions made on the basis of the information
on this website.
We reserve the right to amend
or update the information,
products or services offered on this website at any time without prior notice.
Concept & Implementation
network.publishing GmbH
Berrenratherstraße 188c
50937 Cologne
Phone +49 (0) 22 1 / 99 55 89-0
info(at)network-publishing.de
Photos
Melanie Fredel Fotografie
Phone +49 (0) 24 21 / 701 35 99
studio(at)melanie-fredel.de