Legal notice

Copyright Notice

All the content of this website are © Forvis Mazars Group and Forvis Mazars in Germany.

General conditions of use

This service is for personal use only. It is strictly prohibited to circulate or reproduce all or part of the content for other purposes, in any form whatsoever. Failure to comply with this rule will be treated as infringement of copyright and civil or legal proceedings may be instigated against the person or entity responsible.

The information available on the website is not subject to contract and may be altered without warning. The services mentioned on the website may differ from the stated form or be unavailable outside the following country: Germany. The website should not under any circumstances be treated as an advisory or consulting service.

Forvis Mazars cannot be held responsible for any problems caused by consulting or using the website. Hypertext links provide access to sites run by third parties, over which Forvis Mazars has no control. Forvis Mazars disclaims all responsibility for the content of these sites.

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https://www.youtube.com/t/terms

Confidentiality and privacy

Client information transmitted via the Forvis Mazars in Germany website can only be accessed by company employees. 

Under French law (Computers and Freedom Act - statute no. 78-17, dated January 6th, 1978) you have the right to access, correct and remove your details. To do this, you can contact us by post at the address below.

Data management division
Forvis Mazars Group Communications Department
Exaltis - 61 rue Henri Regnault
92075 Paris La Défense cedex - France
Tel.: +33 (0) 1 49 97 60 00 
Fax: +33 (0) 1 49 97 60 01

Company information in accordance with Section 5 DDG, § 2 DL-InfoV und § 18 Abs. 2 MStV

Forvis Mazars GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
Domstrasse 15
20095 Hamburg
Germany

Email: contact-de@forvismazars.com
Telephone: +49 40 288 01-0

Managing directors of the general partner
Forvis Mazars Geschäftsführungs-GmbH

WP/StB Dr. Christian Back
WP/StB Niels Bahr
WP/StB Erik Barndt
WP Georg Becker
WP/StB Gertrud R. Bergmann
WP/StB Marco Bergmann
WP/StB Ralf Bierent
RA/StB  Dr. Christian Birkholz
WP/StB Dr. Marcus Borchert
WP/StB Marc Böhlhoff
Ra/StB Prof. Dr. Adrian Cloer
WP Dr. Joachim Dannenbaum
RA/StB Thomas Dennisen
WP/StB Jörn Dieckmann
RA Dr. Hans-Martin Dittmann
WP/StB/CPA Dirk Driesch
WP/StB Sandra Ehlers
WP/StB Uwe Ehrsam
WP/StB Jürgen Engel
WP/StB Ralf Engelshove
WP/StB Michael Faßbender
WP/StB Ingo Fehlberg
WP Christina Fernholz
WP/StB Bert Franke
Björn Franke
RA/StB Klaus-Lorenz Gebhardt
RA Dariush Ghassemi-Moghadam
WP/StB Dirk-Ralf Gloger
StB Marcus von Goldacker
WP Dr. Guido Gottschalg
WP/StB Bettina Grothe
WP/StB Udo Heckeler
RA/StB Dr. Catarina Herbst
WP Torben Hofmayer 
WP/RA/StB Matthias Hondt
RA Stefan Hölzemann
WP/StB Susann Ihlau
WP Thorsten Janker
WP/StB Dirk Jessen
WP/StB Hendrik Jung
RA/StB  Birgit Jürgensmann
WP/StB/CPA Alexander Karthaus
RA/StB Bernd Keller
StB Stefan Kirchmann
StB Andreas Klenk
StB Markus Krinninger
WP/StB Felix Kölbel
StB Dirk Lehmann
WP/StB/FBIStR Dierk Lemmermann
StB Andreas Lichel
WP/StB Lisa-Katrin Lohrmann
StB Dr. Axel Löntz
WP/StB Frank Lüpges
WP/StB Jörg Maas
RA/StB Tobias Mackenrodt
RA/StB Florian Mengele
WP Yvonne Meyer
StB Michael Mohr
WP/StB Markus Morfeld
WP/StB Frank M. Müller
StB Stefan Neubauer
RA/StB Prof. Dr. René Neubert
WP/CPA Steffen Neuweiler
WP/StB Thorina-Kristhiane Noetzel
StB Tilmann Orth
WP/StB Marko Pape
StB Susann Philipp
WP/StB Steffen Rapp
StB Fadi Ramadan
RA Rudolf von Raven
WP/RA/StB Dr. Christoph Regierer
WP/StB Björn Reher
WP/StB David Reinhard
RA Michael Rinas
WP/StB Helge Schäfer
WP/StB Astrid Scharfenberg
StB Carsten Schläwe
RA/StB Gerhard Schmitt
WP/StB Christian Schönhofer
WP/RA/StB Susanne Schorse
RA/StB Bernd Schult
WP/RA Martin Schulz-Danso
WP Martin Sengpiel
WP/StB Andreas Sima
StB Anja Spitzenberg
WP/StB Oliver Theobald
WP André Urlaub
WP Dr. Thomas Varain
WP/StB Thomas Volkmer
StB Christina Vosseler
WP/StB Matthias Wempe
WP/StB Heiko Wittig
WP/EC Pierre Zapp
WP/StB Tobias Zickmann

Hamburg district court HRA 114496
VAT registration number: DE136456066

This website is made available as part of the following activities:

Auditing
All the persons designated as auditors (Wirtschaftsprüfer) are eligible to work as such in the Federal Republic of Germany and are members of the German Chamber of Public Accountants..

German Chamber of Public Accountants
Public Corporation
Rauchstrasse 26
10787 Berlin

Statutory professional regulations for auditors (Wirtschaftsprüfer)

• Directive 2006/43/EC of the European Parliament and Council of 17 May 2006 (directive governing auditors of annual financial statements)
• Recommendation of the EU Commission of 6 May 2008 on external quality assurance for auditors of annual financial statements and auditing companies of public interest
• Recommendation of the EU Commission of 5 June 2008 on the limitation of the liability under civil law of auditors of annual financial statements and auditing companies
• Public Accountant Act (Wirtschaftsprüferordnung – WPO)
• Auditors’ Professional Liability Insurance Directive (WPBHV – Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung)
• Professional charter for auditors/chartered accountants (BS WP/vBP – Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer)
• Auditor Examination Directive (WiPrPrüfV – Wirtschaftsprüferprüfungsverordnung)
• Directive on the allowance of auditor examinations (WPAnrV – Wirtschaftsprüfungsexamens-Anrechnungsverordnung)
• Quality control statute
• Rules of court for unsolicited special investigations
• Code of conduct for members of the profession

All regulations can be viewed in their current versions in German on the website of the German Chamber of Public Accountants at www.wpk.de (http://www.wpk.de/eng/wpk/legal-statutes).

Tax advisory
All the persons designated as tax advisors (Steuerberater) are eligible to work as such in the Federal Republic of Germany and are members of the German Chamber of Tax Advisors responsible for their location:

Berlin: Steuerberaterkammer Berlin, Wichmannstrasse 6, 10787 Berlin
Dresden: Steuerberaterkammer Sachsen, Emil-Fuchs-Strasse 2, 04105 Leipzig
Düsseldorf: Steuerberaterkammer Düsseldorf, Grafenberger Allee 98, 40237 Düsseldorf
Frankfurt am Main: Steuerberaterkammer Hessen, Bleichstrasse 1, 60313 Frankfurt am Main
Greifswald: Steuerberaterkammer Mecklenburg-Vorpommern, Ostseeallee 40, 18107 Rostock
Hamburg: Steuerberaterkammer Hamburg, Raboisen 32, 20095 Hamburg
Cologne: Steuerberaterkammer Köln, Gereonstrasse 34, 50670 Köln
Leipzig: Steuerberaterkammer Sachsen, Emil-Fuchs-Strasse 2, 04105 Leipzig
Munich: Steuerberaterkammer München, Nederlinger Strasse 9, 80638 München
Nuremberg: Steuerberaterkammer Nürnberg, Karolinenstrasse 28, 90402 Nürnberg
Stuttgart: Steuerberaterkammer Stuttgart, Hegelstrasse 33, 70174 Stuttgart

Statutory professional regulations for tax advisors (Steuerberater)

• Tax Consultancy Act (StBerG – Steuerberatungsgesetz)
• Directive for implementation of regulations governing tax advisors (Steuerberater), tax agents (Steuerbevollmächtigte) and tax consulting firms (Steuerberatungsgesellschaften) (DVStB)
• Tax Advisors’ Fee Directive (StBVV – Steuerberatervergütungsverordnung)
• Professional code of the German Chamber of Tax Advisors (BOStB)
• Regulation for Expert Advisors (FBO – Fachberaterordnung)

These professional provisions are available in German on the website of the German Chamber of Tax Advisors at www.bstbk.de (https://www.bstbk.de/de/steuerberater/berufsrecht).

Professional liability insurance
Professional liability insurance for auditors (Wirtschaftsprüfer) and tax advisors (Steuerberater) is provided by Versicherergemeinschaft für das wirtschaftliche Prüfungs- und Treuhandwesen (Versicherungsstelle Wiesbaden), Dotzheimer Strasse 23, 65185 Wiesbaden. The area of validity of the insurance coverage encompasses services at least in the member countries of the European Union.

Legal advisory
All the persons designated as lawyers (Rechtsanwalt) are eligible to work as such in the Federal Republic of Germany and are members of the German Chamber of Lawyers responsible for their location:

Berlin: Rechtsanwaltskammer Berlin, Littenstrasse 9, 10179 Berlin
Dresden: Rechtsanwaltskammer Sachsen, Glacisstrasse 6, 01099 Dresden
Düsseldorf: Rechtsanwaltskammer Düsseldorf, Freiligrathstrasse 25, 40479 Düsseldorf
Frankfurt am Main: Rechtsanwaltskammer Frankfurt, Bockenheimer Anlage 36, 60322 Frankfurt am Main
Hamburg: Hanseatische Rechtsanwaltskammer, Valentinskamp 88, 20355 Hamburg
Cologne: Rechtsanwaltskammer Köln, Riehler Strasse 30, 50668 Köln
Leipzig: Rechtsanwaltskammer Sachsen, Glacisstrasse 6, 01099 Dresden
Munich: Rechtsanwaltskammer München, Tal 33, 80331 München
Nuremberg: Rechtsanwaltskammer Nürnberg, Fürther Strasse 115, 90429 Nürnberg
Potsdam: Rechtsanwaltskammer Brandenburg, Grillendamm 2, 14776 Brandenburg an der Havel
Stuttgart: Rechtsanwaltskammer Stuttgart, Königstrasse 14, 70173 Stuttgart

Statutory professional provisions for lawyers (Rechtsanwälte)

• German Lawyers’ Code (BRAO – Bundesrechtsanwaltsordnung)
• German Lawyers’ Remuneration Act (RVG – Rechtsanwaltsvergütungsgesetz)
• Professional code for Lawyers (BORA – Berufsordnung der Rechtsanwälte)
• Act governing the activities of European Lawyers in Germany (EuRAG)
• Professional rules for Lawyers of the European Union (CCBE-Berufsregeln)
• German Specialist Lawyers’ Code (FAO – Fachanwaltsordnung)
• Professional supplements to the Prevention of Money Laundering Act (GwG – Geldwäschegesetz)

The provisions can be viewed in German on the website of the German Chamber of Lawyers at www.brak.de.

Forvis Mazars Advisors GmbH & Co. KG
Domstraße 15
20095 Hamburg

E-Mail: contact-de@forvismazars.com
Telephone: +49 40 288 01-0

Managing directors of the general partner

Forvis Mazars Advisors Geschäftsführungsgesellschaft mbH

Ralf Baumann, Dipl.-Kfm. 
Marco Ehlert, Dipl.-Volksw. 
Dr. Thoralf Erb, Dipl.-Wirt.-Ing. 
Björn Franke, RA 
Dariush Ghassemi-Moghadam, Dipl.-Betriebsw. 
Stefan Schmal, Dipl.-Inf. (Univ.) 
Christian Würschinger
Dr. Milena Marinova

Hamburg district court HRA 114480

VAT registration numbe: DE226471602

Legal advisory provided by (pursuant to Section 2 DL-InfoV)

Forvis Mazars Rechtsanwaltsgesellschaft mbH
Alt-Moabit 2
10557 Berlin
Germany

Email: contact-de@forvismazars.com
Telephone: +49 30 208 88-1400

Managing directors: RA Rudolf von Raven, RA Dr Daniel Ruppelt

Charlottenburg district court HRB 143974
VAT registration number: DE813670660

Responsible supervisory authority:
Rechtsanwaltskammer Berlin
Littenstrasse 9
10179 Berlin

Professional liability insurance
Professional liability insurance for lawyers is provided by Allianz Versicherungs-AG through its insurance office in Wiesbaden, Dotzheimer Strasse 23, 65185 Wiesbaden. The area of validity of the insurance coverage encompasses services at least in the member countries of the European Union.

Party responsible for content pursuant to Section 18 Abs. 2 MStV

Newsletter „French Desk"
WP/EC Pierre Zapp
Forvis Mazars GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
Alt-Moabit 2
10557 Berlin

Newsletter „Health Care"
WP/StB Dipl.-Kfm. Ingo Fehlberg
Forvis Mazars GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
Alt-Moabit 2
10557 Berlin 

Newsletter „IFRS"
WP/StB/CPA Dipl.-Kfm. Dirk Driesch
Forvis Mazars GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft 
Steuerberatungsgesellschaft
Domstraße 15
20095 Hamburg

Newsletter „Public Sector"
RA Dr. Hans-Martin Dittmann
Forvis Mazars GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
Alt-Moabit 2
10557 Berlin

Newsletter „Steuern"
RA/StB Gerhard Schmitt
Forvis Mazars GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
Alt-Moabit 2
10557 Berlin

Newsletter „Arbeitsrecht: Menschen im Unternehmen"
RA Tatjana Ellerbrock
Forvis Mazars GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
Alt-Moabit 2
10557 Berlin

Newsletter „Immobilienrecht"
RA Dr. Jan Christoph Funcke
Forvis Mazars GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
Alt-Moabit 2
10557 Berlin

Information on the online dispute resolution (ODR-VO) and the law on dispute resolution for consumers

Online dispute resolution in accordance with Article 14 (1) of the ODR-VO: EU platform on extrajudicial online dispute resolution: http://ec.europa.eu/consumers/odr/

Forvis Mazars is not required to participate in a dispute resolution process before a consumer arbitration panel.