Legal Notice

Bergemann Schönherr & Partner
Partnerschaftsgesellschaft mbB
Tax consultants | Lawyers | Auditors

BBSZ GmbH Auditing company

Erika-Mann-Straße 53
80636 Munich

Tel: +49 89 540 465 100
Fax: +49 89 540 465 111
Mail: info@bbsz.de

Registered office and legal form:

Bergemann Schönherr & Partner is a partnership mbB based in Munich and is registered with the Munich Local Court under PR 1026.

The partners within the meaning of the PartGG are Achim Bergemann, Knuth Blumenstiel, Christian Hackenberg, Philipp Lucas, Lisa Pfaff, Frank Schönherr and Frank Zeidler.

BBSZ GmbH Wirtschaftsprüfungsgesellschaft is a company based in Munich and is registered at Munich Local Court under HRB 191404. The managing directors are Lisa Pfaff and Frank Zeidler.

VAT ID number

BERGEMANN SCHÖNHERR & PARTNER: DE275551635
BBSZ GmbH Wirtschaftsprüfungsgesellschaft: DE278105612

Design & Programming

WebForU – Full-Service WordPress Agency

Competent professional chambers:

Tax consultant

Munich Chamber of Tax Consultants
Nederlinger Straße 9
80638 Munich

Lawyers

Munich Bar Association
Tal 33
80331 Munich

Auditor

Chamber of Public Accountants
Rauchstraße 26
10787 Berlin

Chamber of Tax Consultants Hesse
Bleichstraße 1
60313 Frankfurt am Main

Professional regulations for tax consultants

StBerG – Steuerberatungsgesetz
DVStB – Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften
BoStB – Satzung über die Rechte und Pflichten bei der Ausübung der Berufe der Steuerberater und der Steuerbevollmächtigten (Berufsordnung)
FBO – Fachberaterordnung
StBGebV – Gebührenverordnung für Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften
StFachAngA – Verordnung über die Berufsausbildung zum Steuerfachangestellten/zur Steuerfachangestellten
StBVV – Steuerberatervergütungsverordnung

Professional regulations for lawyers

BRAO – Bundesrechtsanwaltsordnung
BORA – Berufsordnung für Rechtsanwälte
FAO – Fachanwaltsordnung
RVG – Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte
CCBE – Berufsregeln der Rechtsanwälte der Europäischen Gemeinschaft
EuRAG – Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland

Professional regulations for auditors

WPO – Wirtschaftsprüferordnung
BS WP/vBP – Berufssatzung für Wirtschaftsprüfer und vereidigte Buchprüfer
WPBHV – Wirtschaftsprüfer Berufshaftpflichtversicherungsverordnung
Satzung für Qualitätskontrolle
Siegelverordnung
Allgemeine Geschäftsbedingungen der Wirtschaftsprüferkammer

Professional indemnity insurance:

Liberty Mutual Insurance Europe SE
Head Office for Germany
Im Klapperhof 7-23
50670 Cologne

Territorial scope of application (AVB 05/2014)

1. The insurance cover does not apply to liability claims
   1. which are asserted before foreign courts; this also applies in the case of a domestic enforcement judgment (Section 722 ZPO);
   2. from the violation or non-observance of foreign law.
2. However, the risk exclusions in accordance with sections 1.1 and 1.2 above do not apply to other European countries, Turkey and the countries of the former Soviet Union, including Lithuania, Latvia and Estonia.

Extended foreign cover

Notwithstanding any provisions to the contrary in the General and Special Terms and Conditions of Insurance and Risk Descriptions for Financial Loss Liability Insurance for Lawyers and Patent Attorneys, Tax Consultants, Auditors and Sworn Accountants (LIU AVB-RSW), the insurance cover also applies to liability claims in the amount of the agreed sum insured

• from activities in connection with consulting and dealing with non-European law;
• from activities before non-European courts;
• which are asserted before non-European courts.

Obligation to provide information on dispute resolution pursuant to Section 36 (1) No. 1 VSBG

Lawyers, tax advisors and auditors are not legally obliged to participate in dispute resolution proceedings before a consumer arbitration board within the meaning of Section 2 of the German Consumer Dispute Resolution Act (Verbraucherstreitbeilegungsgesetz). BERGEMANN SCHÖNHERR & PARTNER and BBSZ GmbH Wirtschaftsprüfungsgesellschaft do not participate in dispute resolution proceedings before a consumer arbitration board. The European Commission provides a platform for online dispute resolution, which you can find at http://ec.europa.eu/consumers/odr/.

Disclaimer – legal information

The legal information applies both to BERGEMANN SCHÖNHERR & PARTNER and to BBSZ GmbH Wirtschaftsprüfungsgesellschaft.

§ 1 Limitation of liability

The content of this website has been created with the greatest possible care. However, the provider assumes no liability for the accuracy, completeness and timeliness of the content provided. The use of the contents of the website is at the user’s own risk. Contributions identified by name reflect the opinion of the respective author and not always the opinion of the provider. The mere use of the provider’s website does not create any contractual relationship between the user and the provider.

§ 2 External links

This website contains links to third-party websites (“external links”). These websites are subject to the liability of the respective operators. When the external links were first created, the provider checked the third-party content for any legal violations. No legal violations were apparent at that time. The provider has no influence whatsoever on the current and future design and content of the linked pages. The inclusion of external links does not mean that the provider adopts the content behind the reference or link as its own. It is not reasonable for the provider to constantly monitor external links without concrete evidence of legal violations. However, such external links will be deleted immediately if we become aware of any legal violations.

§ 3 Copyrights and ancillary copyrights

The content published on this website is subject to German copyright and ancillary copyright law. Any use not permitted by German copyright and ancillary copyright law requires the prior written consent of the provider or respective rights holder. This applies in particular to the duplication, editing, translation, storage, processing or reproduction of content in databases or other electronic media and systems. Third-party content and rights are identified as such. The unauthorized reproduction or distribution of individual contents or complete pages is not permitted and is punishable by law. Only the production of copies and downloads for personal, private and non-commercial use is permitted.

The presentation of this website in external frames is only permitted with written permission.

§ 4 Special terms of use

Insofar as special conditions for individual uses of this website deviate from the aforementioned paragraphs, this will be expressly indicated at the appropriate point. In this case, the special terms of use apply in each individual case.