Legal Notice (Imprint)
Information pursuant to Section 5 DDG
HPS Steuerberatungsgesellschaft PartGmbB
Schillerstraße 16
32052 Herford
Germany
Contact
HPS Steuerberatungsgesellschaft PartGmbB
Phone: +49 5221 1053 0
Fax: +49 5221 1053 53
Email: [info@hps-consulting.de](mailto:info@hps-consulting.de)
HPS Birke und Partner Rechtsanwälte – Steuerberater
Phone: +49 5731 869479 0
Fax: +49 5731 869479 9
Email: [info@hps-consulting.de](mailto:info@hps-consulting.de)
Vereinigte Treuhand GmbH Wirtschaftsprüfungsgesellschaft
Phone: +49 5221 1053 0
Fax: +49 5221 1053 53
Email: [info@hps-consulting.de](mailto:info@hps-consulting.de)
HPS IT-Consulting GmbH
Phone: +49 5221 76369 0
Fax: +49 5221 76369292 9
Email: [info@hps-it.de](mailto:info@hps-it.de)
Authorized Representatives
HPS Steuerberatungsgesellschaft PartGmbB
Bensmann, Cornelia, Tax Advisor, Attorney-at-Law
Prof. Bökamp, Michael, M.Sc., LL.M., Tax Advisor, Specialist Advisor for International Tax Law
Lügger, Simon, Tax Advisor, LL.M.
Niemann, Heike, Graduate in Business Administration, Tax Advisor
Pönnighaus, Dirk, Tax Advisor
Schrahe, Martin, Graduate in Business Administration, Auditor, Tax Advisor
HPS Birke und Partner Rechtsanwälte – Steuerberater
Bensmann, Cornelia, Tax Advisor, Attorney-at-Law
Birke, Sebastian, LL.M., Attorney-at-Law
Prof. Bökamp, Michael, M.Sc., LL.M., Tax Advisor, Specialist Advisor for International Tax Law
Lügger, Simon, Tax Advisor, LL.M.
Niemann, Heike, Graduate in Business Administration, Tax Advisor
Pönnighaus, Dirk, Tax Advisor
Schrahe, Martin, Graduate in Business Administration, Auditor, Tax Advisor
Vereinigte Treuhand GmbH Wirtschaftsprüfungsgesellschaft
Aufderheide, Axel, Graduate in Business Administration, Sworn Public Accountant, Tax Advisor
Brakmann, Ronny, Graduate in Business Administration, Auditor, Tax Advisor
Oschlies, André, Graduate in Business Administration (FH), Auditor, Tax Advisor
Schrahe, Martin, Graduate in Business Administration, Auditor, Tax Advisor
VAT Identification Number
HPS Steuerberatungsgesellschaft PartGmbB
VAT identification number pursuant to Section 27a of the German Value Added Tax Act (UStG):
DE 298 234 230
HPS Birke und Partner Rechtsanwälte – Steuerberater
VAT identification number pursuant to Section 27a of the German Value Added Tax Act (UStG):
DE 286 967 466
Partnership Register
HPS Steuerberatungsgesellschaft PartGmbB
Local Court (Amtsgericht) Essen, PR 3236
HPS Birke und Partner Rechtsanwälte – Steuerberater
Local Court (Amtsgericht) Essen, PR 2778
Commercial Register
HPS IT-Consulting GmbH
Local Court (Amtsgericht) Bad Oeynhausen, HRB 16572
Vereinigte Treuhand GmbH Wirtschaftsprüfungsgesellschaft
Local Court (Amtsgericht) Bad Oeynhausen, HRB 3549
Information on Professional Indemnity Insurance
HPS Steuerberatungsgesellschaft PartGmbB
Professional indemnity insurance is provided by ERGO Versicherung AG, ERGO-Platz 1-2, 40477 Düsseldorf. The territorial scope of insurance coverage extends to activities in Europe and thus meets at least the requirements of Section 67 of the German Tax Consultancy Act (StBerG) and Sections 51 et seq. of the Regulation on the Implementation of the Provisions Governing Tax Advisors, Tax Agents and Tax Consultancy Firms (DVStB).
HPS Birke und Partner Rechtsanwälte – Steuerberater
Professional indemnity insurance is provided by ERGO Versicherung AG, ERGO-Platz 1-2, 40477 Düsseldorf. The territorial scope of insurance coverage extends to activities in Europe and thus meets at least the requirements of Sections 51 and 51a of the German Federal Lawyers’ Act (BRAO).
Vereinigte Treuhand GmbH Wirtschaftsprüfungsgesellschaft
Professional activities are covered by pecuniary loss liability insurance with HDI Versicherung AG, HDI-Platz 1, 30659 Hannover, which applies EU-wide in connection with the insured risks.
Responsible for Content pursuant to Section 18 (2) MStV
HPS Steuerberatungsgesellschaft PartGmbB
represented by: Prof. Michael Bökamp
Schillerstraße 16
32052 Herford
Germany
Phone: +49 5221 1053 0
Fax: +49 5221 1053 53
Email: [info@hps-consulting.de](mailto:info@hps-consulting.de)
Competent Supervisory Authority for Auditors
Chamber of Public Accountants (Wirtschaftsprüferkammer), Public Law Corporation
Regional Office Berlin
Rauchstraße 26
10787 Berlin
Germany
Phone: +49 30 726 161-190
Fax: +49 30 726 161-199
Email: [lgs-berlin@wpk.de](mailto:lgs-berlin@wpk.de)
Website: [www.wpk.de](http://www.wpk.de)
Competent Supervisory Authority for Tax Advisors
Chamber of Tax Advisors Westfalen-Lippe
Public Law Corporation
Erphostraße 43
48145 Münster
Germany
Phone: +49 251 417 64-0
Fax: +49 251 417 64-27
Email: [mail@stbk-westfalen-lippe.de](mailto:mail@stbk-westfalen-lippe.de)
Website: [www.stbk-westfalen-lippe.de](http://www.stbk-westfalen-lippe.de)
Competent Supervisory Authority for Attorneys-at-Law
Hamm Bar Association
Ostenallee 18
59063 Hamm
Germany
Phone: +49 2381 98 50-00
Fax: +49 2381 98 50-50
Email: [info@rak-hamm.de](mailto:info@rak-hamm.de)
Website: [www.rak-hamm.de](http://www.rak-hamm.de)
Information Obligation pursuant to Section 36 VSBG
HPS Steuerberatungsgesellschaft PartGmbB is generally neither willing nor obliged to participate in dispute resolution proceedings before a consumer arbitration board.
General information obligation on online dispute resolution pursuant to the ODR Regulation
EU Consumer Dispute Resolution:
We are obliged to inform you about the possibility of online dispute resolution in consumer matters pursuant to Regulation (EU) No. 524/2013 and therefore refer you to the following link for your information: [http://ec.europa.eu/consumers/odr/](http://ec.europa.eu/consumers/odr/)
We assume no responsibility for the content of this link or any other publications available on the referenced website.
Design and Implementation of the Website
The information provided on this website is for general informational purposes only and does not constitute legal, tax or other professional advice.
The website contains non-political news relating to tax, social and commercial law, primarily intended for clients of the firm.
Professional Titles
The statutory professional titles “Auditor”, “Tax Advisor” and “Attorney-at-Law” of the above-mentioned members of the HPS group were awarded in the Federal Republic of Germany. The country of admission is the Federal Republic of Germany.
The following information applies equally to all aforementioned members of the HPS group:
Professional Regulations
For Auditors
– German Public Accountants Act (WPO)
– Professional Charter for Auditors/Sworn Public Accountants (BS WP/vBP)
– Quality Control Charter
– Professional Indemnity Insurance Regulation for Auditors (WPBHV)
These regulations can be viewed at the Chamber of Public Accountants at [www.wpk.de](http://www.wpk.de).
For Tax Advisors
– German Tax Consultancy Act (StBerG)
– Implementing Regulation to the Tax Consultancy Act (DVStB)
– Professional Code of Conduct of the Federal Chamber of Tax Advisors (BOStB)
– Tax Advisor Remuneration Ordinance (StBVV)
The professional regulations can be accessed at the competent regional Chambers of Tax Advisors or via the website of the Federal Chamber of Tax Advisors ([www.bstbk.de](http://www.bstbk.de)).
For Attorneys-at-Law
– German Federal Lawyers’ Act (BRAO)
– Professional Code of Conduct for Lawyers (BORA)
– Specialist Lawyers’ Regulations (FAO)
– German Lawyers’ Remuneration Act (RVG)
– Act on the Activities of European Lawyers in Germany (EuRAG)
– Code of Conduct for European Lawyers (CCBE)
These professional regulations can be viewed at the Federal Bar Association at [www.brak.de](http://www.brak.de).
Disclaimer
Liability
The author of these web pages strives to present the information provided herein in a complete, accurate and up-to-date manner to the best of their knowledge and belief. Nevertheless, no liability can be assumed for any damages arising from the use of the information provided, even if such damages are based on the use of incomplete or erroneous information.
References to external websites are outside the author’s area of responsibility. Liability for the content of linked pages is excluded, as the author has no influence on the content or design of such pages. The provider of the respective external websites is solely responsible for their content, not the party who merely refers to external publications and content via links. Should any linked pages (in particular due to subsequent changes in content) contain illegal, incorrect, incomplete, offensive or immoral information and should the author become aware of such content, the respective links will be removed immediately.
Copyright
The content (texts and images) created by the author on these pages is protected by copyright law. The information is intended for personal use only. Any use of the content of these websites that contravenes the provisions of copyright law—particularly further use such as publication, reproduction, or any form of commercial use, as well as disclosure to third parties, even in part or in revised form—without the express consent of the author is prohibited.
Content of Information
The information on these web pages may be changed, removed or supplemented without prior notice. The author therefore assumes no guarantee for the correctness, completeness, quality or timeliness of the information provided.
Legal Validity
By using these web pages, the user agrees to these terms of use. These form part of the website. Should parts or individual formulations of these terms of use not, no longer or not fully comply with the applicable legal situation, the remaining parts shall remain unaffected in their content and validity.