Information pursuant to Sec. 5 para. 1 no. 3, 5 of the Tele Media Act (TMG):

The lawyers (Rechtsanwälte), auditors (Wirtschaftsprüfer) and tax consultants (Steuerberater) – professional titles granted in Germany – of Peters, Schönberger & Partner GbR are subject to the regulations governing their professions.

1. Responsible bars and supervisory authorities

Bar (Rechtsanwaltskammer) for the district of the Higher Regional Court of Munich (Oberlandesgericht)
Tal 33
80331 Munich
Tel.: +49 89 532944-0
Fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de

The partners and employees working in the partnership are – insofar as they carry the title of Wirtschaftsprüfer (auditor) – members of the following chamber, which is responsible for them as supervisory authority:

Wirtschaftsprüferkammer
Rauchstraße 26
10787 Berlin
Tel.: + 49 30 726161-0
Fax: + 49 30 726161-212
www.wpk.de

The partners and employees working in the partnership are – insofar as they carry the title of Steuerberater (tax consultants) – members of the following chamber, which is responsible for them as supervisory authority:

Steuerberaterkammer München
Nederlinger Straße 9
80638 Munich
Tel.: + 49 89 157902-0
Fax: + 49 89 157902-19
www.stbk-muc.de

2. Professional rules

Lawyers:

  • BRAO – Bundesrechtsanwaltsordnung (Federal Rules for Lawyers)
  • BORA – Berufsordnung für Rechtsanwälte (Professional Rules for Lawyers)
  • FAO – Fachanwaltsordnung (Professional Rules for Specialist Lawyers)
  • RVG – Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte (Law on Lawyers' Fees)

Auditors:

  • BS WP/vBP – Berufssatzung für Wirtschaftsprüfer / vereidigte Buchprüfer (Professional Rules for Auditors / Sworn Bookkeepers)
  • Satzung für Qualitätskontrolle (Rules on Quality Control)
  • WPBHV – Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung (Rules on Professional Liability Insurance for Auditors)
  • WPO – Wirtschaftsprüferordnung (Rules for Auditors)

Tax consultants:

  • StBerG – Steuerberatungsgesetz (Law on Tax Advisory Services)
  • BoStB – Satzung über die Rechte und Pflichten bei der Ausübung der berufe der Steuerberater und der Steuerbevollmächtigten (Rules on the Rights and Obligations relating to the Exercise of the Professions of Tax Consultants and Tax Agent)
  • StBGebV – Gebührenverordnung für Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (Rules on Fees for Tax Consultants, Tax Agents and Tax Advisory Companies)
  • DVStB – Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (Rules on the Implementation of the Regulations for Tax Consultants, Tax agents and Tax Advisory Companies)

The current versions of the above rules and further information are available on the following websites: Bundesrechtsanwaltskammer (www.brak.de); Wirtschafstprüferkammer (www.wpk.de); Bundessteuerberaterkammer (www.bstbk.de).

Legal notice

The internet pages of Peters, Schönberger & Partner GbR (PSP) enable copyright-protected material on diverse subjects to be retrieved or downloaded free of charge. PSP is, however, unable to guarantee that the content is correct, complete and up to date. The content represents only the personal views of the author in question at the stated time of preparation and constitutes general information. It is neither intended nor suitable as advice in specific cases. The content was designed to accompany or offer ideas on specific topics (e.g. to support talks or speeches) and was therefore not prepared with a view to providing exhaustive information on certain subjects or replacing the provision of advice, in whole or in part. in specific cases.

Users may retrieve, download, store and print out content made available for retrieval or downloading for private, non-commercial use provided that they retain, unchanged, all copyright (e.g. details of sources) and other protected references regarding the content. Users may not present, send, reproduce, disseminate, alter, transfer or hire out any content (including text, images, audio, video, PowerPoint, Adobe, Acrobat, Word or other data) or keep the same for retrieval or reproduce them on through visual or sound recordings or radio programmes for public or commercial purposes without the written consent of PSP. If reference is made to other internet sites (hyperlinks), these do not constitute the opinion or content of PSP.

The personal data that you provide to PSP through the internet (e.g. your name, address or e-mail address) will be processed only for correspondence with you or for the purpose for which you make the data available to PSP. You may object to this use of personal data at any time. PSP points out that online data transmission, for example in connection with e-mail communications may involve security gaps. It is not possible to fully protect the data from third-party access. The use of contact data published in connection with the imprint obligation by third parties to send advertising and information material that has not been expressly requested is hereby expressly objected to. PSP expressly reserves the right to take legal action in the event that unsolicited advertising information is sent, for example by spam mail.  

Copyright:
Peters, Schönberger & Partner GbR, Munich

Concept, screen design and programming: 
Peter Schoppe Werbeagentur GmbH, Hanover, www.schoppe.de

Photos: © Karsten de Riese, www.karstenderiese.de

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