Imprint
Information according to § 5 TMG
HPS Steuerberatungsgesellschaft PartGmbB
Schiller Str. 16
D-32052 Herford
Deutschland
HPS Birke und Partner Attorneys at Law
Mindener Str. 2
D-32545 Bad Oeynhausen
Deutschland
Vereinigte Treuhand GmbH Wirtschaftsprüfungsgesellschaft Branch office Herford
Zweigniederlassung Herford
Schiller Str. 16
D-32052 Herford
Deutschland
Contact us
HPS Steuerberatungsgesellschaft PartGmbB
Phone: +49 5221 1053 0
Fax: +49 5221 1053 53
E-mail: info@hps-consulting.de
HPS Birke und Partner Attorneys at Law
Phone: +49 5731 869479 0
Fax: +49 5731 869479 9
E-mail: info@hps-consulting.de
Vereinigte Treuhand GmbH Wirtschaftsprüfungsgesellschaft
Phone: +49 5221 1053 0
Fax: +49 5221 1053 53
E-mail: info@hps-consulting.de
Authorized representatives
HPS Steuerberatungsgesellschaft PartGmbB
Bensmann, Cornelia, certified tax consultant, lawyer
Bökamp, Michael, LL.M, certified tax consultant
Landt, Achim, certified tax consultant
Lügger, Simon, Steuerberater, LL.M.
Niemann, Heike, certified tax consultant
Pönnighaus, Dirk, certified tax consultant
Schrahe, Martin, certified tax consultant, certified public accountant
HPS Birke und Partner Attorneys at Law
Birke, Sebastian, Attorney at Law and Master of Laws (LL.M.)
Bensmann, Cornelia, certified tax consultant, lawyer
Bökamp, Michael, LL.M, certified tax consultant
Landt, Achim, certified tax consultant
Luegger, Simon, certified tax consultant
Niemann, Heike, certified tax consultant
Pönnighaus, Dirk, certified tax consultant
Schrahe, Martin, certified tax consultant, certified public accountant
Vereinigte Treuhand GmbH Wirtschaftsprüfungsgesellschaft
Aufderheide, Axel, certified tax consultant, registered auditor
Schrahe, Martin, graduate in business administration, auditor, tax consultant
Brakmann, Ronny, certified tax consultant, certified public accountant
Oschlies, André, certified tax consultant, certified public accountant
Loose, Reinhard, certified tax consultant, certified public accountant
Value added tax ID
HPS Steuerberatungsgesellschaft PartGmbB
Sales tax identification number according to §27 a sales tax law:
DE 298 234 230
HPS Birke und Partner Attorneys at Law
Sales tax identification number according to §27 a sales tax law:
DE 286 967 466
Partnership register
HPS Steuerberatungsgesellschaft PartGmbB
Essen Local Court, PR 3236
HPS Birke und Partner Attorneys at Law
Essen Local Court, PR 2778
Commercial register
Vereinigte Treuhand GmbH Wirtschaftsprüfungsgesellschaft
Local Court Bad Oeynhausen, HRB 3549
Information on professional indemnity insurance
HPS Steuerberatungsgesellschaft PartGmbB
Professional liability insurance is provided by ERGO Versicherung AG, ERGO-Platz 1-2, 40477 Düsseldorf, Germany. The geographical scope of the insurance cover covers activities in Europe and thus meets at least the requirements of the provisions of § 67 of the German Tax Advisory Act (StBerG) and §§ 51 et seq. of the Ordinance on the Implementation of the Regulations on Tax Advisors, Tax Representatives and Tax Advisory Companies (DVStB).
HPS Birke and Partner Lawyers
Professional liability insurance is provided by ERGO Versicherung AG, ERGO-Platz 1-2, 40477 Düsseldorf, Germany. The geographical scope of the insurance cover covers activities in Europe and thus at least meets the requirements of the regulations pursuant to §§ 51, 51a of the Federal Lawyers’ Act (BRAO).
Vereinigte Treuhand GmbH Wirtschaftsprüfungsgesellschaft
Professional activity is covered by pecuniary loss liability insurance with HDI Versicherung AG, HDI-Platz 1, 30659 Hanover, which applies EU-wide in connection with the insured risks.
Responsible for the content according to § 55 Abs. 2 RStV
Schrahe, Martin, certified tax consultant, certified public accountant
Schiller Str. 16
D-32052 Herford
Germany
Phone: +49 5221 1053 0
Fax: +49 5221 1053 53
E-mail: martin.schrahe@hps-consulting.de
Competent supervisory authority for auditors
Chamber of Public Accountants Corporation under public law
Regional Office Berlin
Rauch Str. 26
D-10787 Berlin
Germany
Phone: +49 (30) 726 161-190
Fax: +49 (30) 726 161-199
E-mail: lgs-berlin@wpk.de
Website: www.wpk.de
Competent supervisory authority for tax advisors
Westfalen-Lippe Chamber of Tax Consultants
public corporation
Erpho Str. 43
D-48145 Münster
Germany
Phone: +49 (251) 417 64-0
Fax: +49 (251) 417 64-27
E-mail: mail@stbk-westfalen-lippe.de
Website: www.stbk-westfalen-lippe.de
Competent supervisory authority for lawyers
Chamber of Lawyers Hamm
Ostenallee 18
59063 Hamm
Germany
Phone: +49 (2381) 98 50-00
Fax: +49 (2381) 98 50-50
E-mail: info@rak-hamm.de
Website: www.rak-hamm.de
Duty to inform according to § 36 VSBG
The law firm HPS Steuerberatungsgesellschaft PartGmbB is in principle not prepared and obliged to participate in dispute resolution proceedings before a consumer arbitration board.
General obligation to provide information on online dispute resolution under the ODR Regulation.
EU consumer mediation:
We are obliged to inform you about the possibilities of online settlement of consumer disputes in accordance with EU Regulation No. 524/2013 and refer you accordingly with a request for information as follows: http://ec.europa.eu/consumers/odr/.
For the content of this link or other publications under the named homepage, we do not take any responsibility.
Design and implementation of the website
The information on this website is for general information purposes only and should not be construed as legal, tax or other professional advice.
The website contains non-political news dealing with tax, social and economic law and is primarily aimed at the firm’s clients.
Job title
The statutory professional titles “Wirtschaftsprüfer”, “Steuerberater” and “Rechtsanwalt” of the above-mentioned member of the HPS Association were awarded in the Federal Republic of Germany. The state of admission is the Federal Republic of Germany.
The following information applies equally to all above-mentioned members of the HPS Association:
Professional regulations
For auditors
– Auditor’s Code (WPO)
– Professional statutes for auditors / sworn auditors (BS WP/vBP)
– Statutes for Quality Control
– Auditor professional liability insurance regulation (WPBHV)
The regulations can be inspected at the Chamber of Public Accountants at www.wpk.de.
For Tax Consultants
– Tax Advisory Act (StBerG)
– Implementing Ordinance to the Tax Advisory Act (DVStB)
– Professional Code of Conduct of the Federal Chamber of Tax Consultants (BOStB)
– Tax Consultant Remuneration Ordinance (StBVV)
The professional regulations can be viewed at the competent local and regional chambers of tax consultants themselves or on the website of the Federal Chamber of Tax Consultants (www.bstbk.de).
For lawyers
– Federal Lawyers’ Act (BRAO)
– Professional code of conduct (BORA)
– Specialist Attorney Regulations (FAO)
– Attorney Fees Act (RVG)
– Law on the Activities of European Lawyers in Germany (EuRAG)
– Code of Conduct for Lawyers in the European Union (CCBE Code of Conduct)
The professional regulations can be viewed at the Bundesrechtsanwaltskammer (Federal Chamber of Lawyers) at www.brak.de.
Disclaimer of liability
Liability
The author of this website endeavours to present the information offered here completely and correctly to the best of his knowledge and belief and to keep it up to date. Nevertheless, the author cannot accept any liability whatsoever for damages that may result from the use of the information provided – even if these are attributable to the use of any incomplete or incorrect information.
References to external websites are outside the author’s area of responsibility. Liability for the contents of linked pages is excluded, especially as the author has no influence on the contents or design of linked pages. For contents of sides, to which from sides of these web pages one refers, thus alone the offerer of these strange web pages is responsible – never however that, which refers by a left to strange publications and contents. If linked pages (in particular by changing the content after the link has been set) contain illegal, incorrect, incomplete, offensive or immoral information and if the author of this page is made aware of such content on linked pages, he will immediately prevent a link to such pages.
Copyright
The contents (texts and pictures) of these pages created by the author himself are protected by copyright. The information is intended for personal use only. Any use of the contents of this website contrary to the provisions of copyright law – in particular further use such as publication, duplication and any form of commercial use as well as passing on to third parties – also in parts or in revised form – without the express consent of the author is prohibited.
Information content
The information on this website may be changed, removed or supplemented without prior notice. The author can therefore not guarantee the correctness, completeness, quality or timeliness of the information provided.
Legal validity
By using this website, the user is subject to the present terms of use. These are part of the WWW offer. If sections or individual terms of this statement are not legal or correct, the content or validity of the other parts remain uninfluenced by this fact.
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Photographer: Markus Gin Oh