{"id":628,"date":"2017-12-18T12:31:04","date_gmt":"2017-12-18T11:31:04","guid":{"rendered":"http:\/\/new.steuerberatung-engl.de\/?page_id=628"},"modified":"2025-10-20T09:36:16","modified_gmt":"2025-10-20T07:36:16","slug":"legal-information","status":"publish","type":"page","link":"https:\/\/www.steuerberatung-engl.de\/en\/legal-information\/","title":{"rendered":"Legal information"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 hundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-background-color:#ffffff;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-three-fourth fusion-column-first\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;width:75%;width:calc(75% - ( ( 0px ) * 0.75 ) );margin-right: 0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1423\" height=\"500\" alt=\"Dr. Sabine Engl Impressum\" title=\"Dr-Engl-Steuerberaterin-Muenchen-Impressum\" src=\"https:\/\/www.steuerberatung-engl.de\/wp-content\/uploads\/2017\/10\/Dr-Engl-Steuerberaterin-Muenchen-Impressum.jpg\" class=\"img-responsive wp-image-445\" srcset=\"https:\/\/www.steuerberatung-engl.de\/wp-content\/uploads\/2017\/10\/Dr-Engl-Steuerberaterin-Muenchen-Impressum-200x70.jpg 200w, https:\/\/www.steuerberatung-engl.de\/wp-content\/uploads\/2017\/10\/Dr-Engl-Steuerberaterin-Muenchen-Impressum-400x141.jpg 400w, https:\/\/www.steuerberatung-engl.de\/wp-content\/uploads\/2017\/10\/Dr-Engl-Steuerberaterin-Muenchen-Impressum-600x211.jpg 600w, https:\/\/www.steuerberatung-engl.de\/wp-content\/uploads\/2017\/10\/Dr-Engl-Steuerberaterin-Muenchen-Impressum-800x281.jpg 800w, https:\/\/www.steuerberatung-engl.de\/wp-content\/uploads\/2017\/10\/Dr-Engl-Steuerberaterin-Muenchen-Impressum-1200x422.jpg 1200w, https:\/\/www.steuerberatung-engl.de\/wp-content\/uploads\/2017\/10\/Dr-Engl-Steuerberaterin-Muenchen-Impressum.jpg 1423w\" sizes=\"(max-width: 800px) 100vw, 1200px\" \/><\/span><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-last adressefeld\" style=\"--awb-padding-top:30px;--awb-padding-right:30px;--awb-padding-bottom:30px;--awb-padding-left:30px;--awb-bg-size:cover;--awb-margin-bottom:0px;width:25%;width:calc(25% - ( ( 0px ) * 0.25 ) );\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p>Dr. Sabine Engl<br \/>\nSteuerberatungsgesellschaft mbH<br \/>\nMauerkircherstr. 20<br \/>\n81679 Munich<br \/>\n(Germany)<br \/>\nT <a href=\"callto:+49089989575\"> + 49 (0) 89 \/ 98 95 75 \/ 76<\/a><br \/>\nF + 49 (0) 89 \/ 98 10 22 0<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 hundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-first breadcrumbfeld\" style=\"--awb-padding-top:30px;--awb-padding-right:30px;--awb-padding-bottom:30px;--awb-padding-left:30px;--awb-bg-size:cover;--awb-margin-bottom:0px;width:25%;width:calc(25% - ( ( 0px + 0px ) * 0.25 ) );margin-right: 0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-2\"><p><span class=\"n1\">Legal information<br \/>\n<\/span><\/p>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:15px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_2 1_2 fusion-one-half\" style=\"--awb-padding-top:30px;--awb-padding-right:40px;--awb-padding-bottom:30px;--awb-padding-left:40px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-margin-bottom:0px;width:50%;width:calc(50% - ( ( 0px + 0px ) * 0.5 ) );margin-right: 0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-sep-color:#607d8b;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:30;line-height:1.2;\">Legal information<\/h1><\/div><div class=\"fusion-text fusion-text-3\"><p>Dr. Sabine Engl<br \/>\nSteuerberatungsgesellschaft mbH<br \/>\nMauerkircherstrasse 20<br \/>\nD \u2013 81679 Munich<br \/>\nT + 49 (0) 89 \/ 98 95 75 \/ 76<br \/>\nF + 49 (0) 89 \/ 98 10 22 0<br \/>\ninfo@steuerberatung-engl.de<\/p>\n<p>Amtsgericht M\u00fcnchen (Munich District Court), HRB 150984<br \/>\nManaging Director: Dr. Sabine Engl<\/p>\n<p>Responsible for the content<br \/>\nDr. Sabine Engl, Attorney-at-Law and Tax Accountant<\/p>\n<p>VAT identification no. in accordance with \u00a727 a<br \/>\nof the law governing VAT: DE 233398319<\/p>\n<p>Professional liability insurance<br \/>\nErgo Versicherungen AG<br \/>\n40198 D\u00fcsseldorf<\/p>\n<p>Territorial validity: Throughout the entire EU region as well as the countries of the Agreement relating to the European Economic Area (EEA)<\/p>\n<p>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:<\/p>\n<p>Bar Association for the Higher Regional Court for the District of Munich<br \/>\nTal 33, 80331 Munich<br \/>\nTel: +49 (0) 89 \/ 53 29 44-0<br \/>\nFax: +49 (0) 89 \/ 53 29 44-28<br \/>\nE-Mail: info@rak-muenchen.de<\/p>\n<p>The following rules of professional conduct apply:<\/p>\n<ul>\n<li>Federal Lawyers\u2019 Act (BRAO)<\/li>\n<li>Professional Rules for Attorneys at Law (BORA)<\/li>\n<li>Specialist Lawyers\u2019 Regulations (FAO)<\/li>\n<li>Federal Code of Lawyers\u2019 Fees (RVG)<\/li>\n<li>Code of Conduct of the Council of Bars and Law Societies of the European Union (CCBE)<\/li>\n<\/ul>\n<p>The rules of professional conduct can be viewed and accessed in German and English via the website of the Federal Law Society (<a href=\"http:\/\/www.brak.de\" target=\"_blank\" rel=\"noopener\">www.brak.de<\/a>) under the heading \u201cProfessional Law\u201d.<\/p>\n<p>Chamber of Tax Advisors Munich<br \/>\nNederlingerstrasse 9<br \/>\n80638 Munich<br \/>\nTel.: +49 (0) 89 \/ 15 79 02 \u2013 0<br \/>\nFax: +49 (0) 89 \/ 15 79 02 \u2013 19<br \/>\nwww.stbk-muc.de<\/p>\n<p>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.<\/p>\n<p>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 \u00a7 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.<\/p>\n<p>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.<\/p>\n<p>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 \u201cProfessional Law\u201d.<\/p>\n<p>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 \u00a7 73 para. 2 no. 3 in conjunction with \u00a7 73 para. 5 BRAO) or to the arbitration board of the legal profession (\u00a7 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\u2010mail: schlichtungsstelle@s-d-r.org.<\/p>\n<p>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 \u00a7 7 par.1 TMG for our own content on these pages in line with the general laws. However, in accordance with \u00a7\u00a7 8 \u2013 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.<\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p>Copyright<\/p>\n<p>Design and programming: Hahn Littlefair communication Werbeagentur GmbH<br \/>\nEgerlandstrasse 53 \u2022 82538 Geretsried \u2022 www.hahn-littlefair.de<\/p>\n<p>Corporate Design: Gabriela Unseld<\/p>\n<\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-last infofeld\" style=\"--awb-padding-top:30px;--awb-padding-right:30px;--awb-padding-bottom:30px;--awb-padding-left:30px;--awb-bg-size:cover;--awb-margin-bottom:0px;width:25%;width:calc(25% - ( ( 0px + 0px ) * 0.25 ) );\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"footnotes":""},"class_list":["post-628","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Legal information &#183; 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