Legal information

Dr. Sabine Engl
Steuerberatungsgesellschaft mbH
Mauerkircherstrasse 20
D – 81679 Munich
T + 49 (0) 89 / 98 95 75 / 76
F + 49 (0) 89 / 98 10 22 0
info@steuerberatung-engl.de

Amtsgericht München (Munich District Court), HRB 150984
Managing Director: Dr. Sabine Engl

Responsible for the content
Dr. Sabine Engl, Attorney-at-Law and Tax Accountant

VAT identification no. in accordance with §27 a
of the law governing VAT: DE 233398319

Professional liability insurance
Ergo Versicherungen AG
40198 Düsseldorf

Territorial validity: Throughout the entire EU region as well as the countries of the Agreement relating to the European Economic Area (EEA)

Inasmuch as they bear the job title Attorney-at-Law, the partners and employees working within the legal practice are members of the following Bar Association, which is responsible for them in its capacity as a supervisory body:

Bar Association for the Higher Regional Court for the District of Munich
Tal 33, 80331 Munich
Tel: +49 (0) 89 / 53 29 44-0
Fax: +49 (0) 89 / 53 29 44-28
E-Mail: info@rak-muenchen.de

The following rules of professional conduct apply:

• Federal Lawyers’ Act (BRAO)
• Professional Rules for Attorneys at Law (BORA)
• Specialist Lawyers’ Regulations (FAO)
• Federal Code of Lawyers’ Fees (RVG)
• Code of Conduct of the Council of Bars and Law Societies of the European Union (CCBE)

The rules of professional conduct can be viewed and accessed in German and English via the website of the Federal Law Society (www.brak.de) under the heading “Professional Law”.

Chamber of Tax Advisors Munich
Nederlingerstrasse 9
80638 Munich
Tel.: +49 (0) 89 / 15 79 02 – 0
Fax: +49 (0) 89 / 15 79 02 – 19
www.stbk-muc.de

The rights and obligations of a tax accountant are described separately in the Tax Advisory Law (StBerG), in the Implementation Provision of the StBerG (DVStB) and in the Code of Conduct of the Federal Chamber of Tax Advisors (BOStB). The professional obligations standardised in the StBerG (e.g. duty of confidentiality, independence, personal responsibility) are described in greater detail in particular in the BOStB.

In addition the tax advisor is subject to the regulations contained in the Code of Fees Governing Tax Advisors (StBVV), inasmuch as activities in the sense of § 33 StBerG (Assistance in Fiscal Matters) are to be charged for. The StBVV does not provide for fixed fees, however, but rather lays down a framework of charges within which the tax advisor can determine the appropriate fee in each individual case.

The Regulation for Specialist Advisors (FBO) governs the requirements necessary for the acquisition of the title of Specialist Advisor as awarded by the Chamber of Tax Advisors as well as the details of the procedure leading to the awarding of the title of Specialist Advisor.

The rules of professional conduct can be can be viewed and accessed via the website of the Federal Chamber of Tax Advisors (www.bstbk.de) under the heading “Professional Law”.

In the case of disputes between lawyers and their clients it is possible to submit an application for an out-of-court resolution of the dispute to the regional Chamber of Attorneys-at-Law in Munich (in accordance with § 73 para. 2 no. 3 in conjunction with § 73 para. 5 BRAO) or to the arbitration board of the legal profession (§ 191f BRAO) at the Federal Chamber of Attorneys-at-Law. This can be found in the internet via the website of the Federal Chamber of Attorneys-at-Law (www.brak.de), e‐mail: schlichtungsstelle@s-d-r.org.

We have taken great care with the compilation of the content of our pages. However, we cannot assume responsibility that the content is correct, complete and up to date. As a service provider we are responsible in accordance with § 7 par.1 TMG for our own content on these pages in line with the general laws. However, in accordance with §§ 8 – 10 TMG we as service providers are not obliged to control or under certain circumstances to research information from third parties that has been passed on or stored and that point to illegal activities. Our duty to remove or block the use of information in accordance with the general laws remains unaffected. In any case any possible liability in this respect is only relevant from the time when the fact that a concrete infringement of rights has occurred becomes known. Should we become aware of any corresponding infringement of rights we shall remove this content immediately.

Our website contains links to external websites of third parties whose content lies beyond our control. For this reason we are unable to assume responsibility for this content by third parties. In each case the provider or operator of the websites in question is responsible for the content of the linked pages. The linked pages were checked for possible infringement of rights at the time the link was established. At the time the links were established no illegal content was discerned. However, a permanent check on the content of the linked pages is not reasonable without concrete indications of an infringement of rights. Should we become aware of any corresponding infringement of rights we shall remove this content immediately.

We should like to point out that the transmission of data in the internet (e.g. during communication via e-mail) may reveal security gaps. A gapless protection of data from attack by third parties is not possible.

The data, studies, comments, assessments, opinions, representations and other information contained on the website or made available or accessible by the website do not represent individual advice by the consultant. Their sole purpose is to support the user in his or her independent decision.

The content and works on these pages drawn up and/or used by the operators of these pages are subject to German copyright law. The reproduction, processing, distribution and exploitation in any form beyond the boundaries of copyright require the agreement of the author or creator concerned in each case. Downloads and copies of this page are permitted only for private, non-commercial use. Inasmuch as the content of these pages was not created by the operator, the copyright of third parties shall be observed. In particular, the content of third parties is marked as such. Should you nonetheless become aware of an infringement of copyright, please inform us correspondingly. Should we become aware of any corresponding infringement of rights we shall remove the content concernrd immediately.

Copyright

Design and programming: Hahn Littlefair communication Werbeagentur GmbH
Egerlandstrasse 53 • 82538 Geretsried • www.hahn-littlefair.de

Corporate Design: Gabriela Unseld

Photos: Alex Förderer, Untere Weidenstrasse 26, 81543 Munich, Bürogemeinschaft 1 OG.
mail@alexfoerderer.de, mobile 0049 170 5468761
http://alexfoerderer.de