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Legal notice

ASG | Asche Stein Glockemann Verstl Wiezoreck
Attorneys at Law - Tax Consultants - Auditors

Neuer Wall 54
20354 Hamburg

Tel. +49 40 413441-0
Fax +49 40 413441-29

Email: kanzlei@aschestein.de
Internet: www.aschestein.de

Sales tax identification number: DE201631561

The Hanseatic Bar Association [Hanseatische Rechtsanwaltskammer], the Chamber of Tax Consultants and the Hamburg Chamber of Auditors are responsible for our law firm.

The addresses are as follows:
Hamburg Hanseatic Chamber of Lawyers [Hanseatische Rechtsanwaltskammer]
Valentinskamp 88
20355 Hamburg
Tel. +49 40 357441-0
Fax +49 40 357441-41
www.rechtsanwaltskammerhamburg.de

Hamburg Chamber of Tax Consultants [Steuerberaterkammer]
- Corporation under public law -
Raboisen 32
20095 Hamburg
Tel. +49 40 448043-0
Fax +49 40 445885
www.stbk-hamburg.de

Hamburg Chamber of Auditors [Wirtschaftsprüferkammer]
- Corporation under public law -
Ferdinandstraße 12
20095 Hamburg
Tel. +49 40 808034-30
Fax +49 40 808034-312
www.wpk.de

The following professional regulations apply to the activities of lawyers in the Federal Republic of Germany:

  • Federal Attorneys’ Act [Bundesrechtsanwaltsordnung]
  • Professional Code of Conduct for Attorneys [Berufsordnung für Rechtsanwälte]
  • Specialist Attorney Regulation [Fachanwaltsordnung]
  • Attorney Fees Act [Rechtsanwaltsvergütungsgesetz]

The rules of professional conduct for attorneys in the European Community apply in the area of international legal relations. The text of the provisions is provided at www.brak.de.

The following professional regulations apply to the activities of tax consultants in the Federal Republic of Germany:

  • Tax Consultant Act [Steuerberatergesetz, StBerG]
  • Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Representatives and Tax Consultancy Firms [Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften, DVStB]
  • Professional Code of Conduct for Tax Consultants [Berufsordnung der Steuerberater, BOStB]
  • Ordinance on Tax Consultant Fees [Steuerberatergebührenverordnung, StBGebV]

The text of the provisions is provided at www.stbk-hamburg.de and www.bstbk.de.

The following professional regulations apply to the activities of auditors in the Federal Republic of Germany:

  • Public Auditors Act [WPO - Wirtschaftsprüferordnung]
  • Professional Statutes for Auditors / Sworn Accountants [BS WP / vBP - Berufssatzung für Wirtschaftsprüfer / vereidigte Buchprüfer]
  • Statutes for Quality Control [Satzung für Qualitätskontrolle]
  • Seal Ordinance [Siegel-VO - Siegelverordnung]
  • Professional Liability Insurance Regulation for Auditors [WPBHV - Wirtschaftsprüfer - Berufshaftpflichtversicherungsverordnung]

The text of the provisions is provided at www.wpk.de

Lawyers are obliged by the Federal Attorneys’ Act (BRAO) to maintain professional liability insurance with a minimum sum insured of EUR 250,000. The details can be found in Section 51 of the Federal Attorneys’ Act. Tax consultants are subject to a corresponding obligation in accordance with Section 67 of the German Tax Consultancy Act (Steuerberatungsgesetz, StBerG). Professional liability insurer: HDI Versicherung AG, HDI-Platz 1, 30659 Hannover. Scope of cover: worldwide

We use General Terms and Conditions for Tax Consultants, Tax Representatives and Tax Consultancy Firms, which are published by the Scientific Institute of Tax Consultants (www.dws-verlag.de), as well as the General Terms and Conditions for the Engagement of Auditors and Auditing Firms, which are issued by the German Institute of Public Auditors’ publishing house (www.idw-verlag.de). We will be happy to send you a copy.

Responsible for the editorial design of the internet pages is:
Attorney at Law Dr Torsten Glockemann.

Any liability is excluded. No responsibility is taken for the completeness, correctness or up-to-date nature of the text contents.

These web pages are protected by copyright. The rights based on such copyright, in particular the translation, the reprinting, the removal of illustrations, radio transmission, reproduction in photomechanical ways and the storage in data processing systems, continue to be reserved.

Liability notices
The texts on this website do not constitute legal advice. If legal advice is requested, the establishment of a client relationship is a prerequisite. If free contents or services are made available on the website, these are legally non-binding preliminary offers which merely call for the submission of an offer by the user and do not themselves constitute a binding offer to conclude a contract.

In accordance with § 7 para. 1 of the German Telemedia Act (TMG), the person responsible for the website within the meaning of § 5 TMG is responsible for his own information which he makes available for use in accordance with the general laws. The person responsible for the aforementioned website assumes no liability for the topicality, correctness and completeness of the content made available on this website. This does not apply if the responsible person can be accused of intentional or grossly negligent behaviour. The contents were created with the greatest possible care. Nevertheless, the accuracy of the content cannot be guaranteed, especially in the case of complex topics, so that the person responsible recommends the user to ask the responsible authorities for important information or to make use of legal advice.

According to §§ 8 ff. TMG, the website operator is not responsible for third-party content that he publishes, if
1. he has no knowledge of the unlawful act or the information and in the case of claims for damages no facts or circumstances are known to him from which the unlawful act or the information becomes obvious, or
2. he has taken immediate action to remove the information or to block access to it as soon as he has gained such knowledge.
If the website operator becomes aware of such illegal content, it will be removed immediately.

The website operator links from his website to external websites. Through these so-called "hyperlinks", the user is directed towards the external website. The website operator has no influence whatsoever on the information on the external website. Therefore no liability can be assumed for the topicality, correctness and completeness of the contents of the external website. However, the website operator assures that he was not aware of any legal infringements at the time the link was set and that he checked the external website within reasonable limits. If the website operator becomes aware of the illegality of the linked content, the corresponding link will be removed immediately.

Please send any comments on incorrect information or links, suggestions and criticism to kanzlei@aschestein.de

Platform for Online Dispute Resolution for Attorneys
The European Commission provides a platform for online dispute resolution . The Arbitration Board for the Legal Profession [Schlichtungsstelle der Rechtsanwaltschaft], Neue Grünstraße 17, 10179 Berlin, www.s-d-r.org, is responsible for property disputes arising from the client-attorney relationship. We are under no obligation to participate in any dispute resolution proceedings before a consumer arbitration board or the Arbitration Board for the Legal Profession; we therefore do not offer such dispute resolution proceedings.

Out-of-court settlement of disputes involving tax consultants and auditors
In the event of disputes between tax consultants and clients, it is possible, upon request, to settle disputes out of court at the Hamburg Chamber of Tax Consultants (in accordance with Section 3 (2) (c) of the Statutes of the Hamburg Chamber of Tax Consultants in conjunction with Section 76 (2) (3) of the German Tax Consultancy Act), which can be found on the internet at www.stbk-hamburg.deEmail: mail@stbk-hamburg.de

In the case of matters in the area of auditing, there is the possibility of out-of-court dispute resolution with the Berlin Chamber of Auditors upon request (Section 57 (2) (3) of the Public Auditors Act). Further information can be obtained from the Berlin Chamber of Auditors.

You can find our data protection policy here.

Graphic design / Technical implementation
eos new media GmbH & Co. KG
Mönkedamm 9, 20457 Hamburg
Tel. +49 40 6094685-0
info@eosnewmedia.de
www.eosnewmedia.de