Imprint
Company
HLB Schumacher GmbH
Audit firm
Company for tax advice
Address
An der Apostelkirche 4
48143 Münster
Telephone +49 (0) 2 51/28 08-0
Fax +49 (0) 2 51/28 08-280
E-mail info@hlb-schumacher.de
USt-ID-Nr. DE126118404 (only valid for the above company)
Managing director:
- Heiner Röttger, Dipl.-Betriebsw. WP StB
- Dirk Beil, Dipl.-Kfm. WP StB
- Prof. Dr. Christian Jahndorf, RA
- Paul Heinrich Fallenberg, Dipl.-Betriebsw. RA StB
- Dr. Tobias Tebben, Dipl.-Kfm. WP StB
- Fabian Burbach, M. Sc. WP StB
- Niels Morgenstern, M. A. WP StB
Register court Amtsgericht Münster
Register number HR B 17579
Company
HLB Schumacher Leipzig GmbH
Office Leipzig
Audit firm
Company for tax advice
Address
Burgplatz 7
04109 Leipzig
Telephone +49 (0) 341/2149-0
Fax +49 (0) 341/2149-524
E-mail leipzig@hlb-schumacher.de
USt-ID-Nr. DE120342771 (only valid for the above company in Leipzig)
Managing director:
- Ulrike Bren, Dipl.-Oec. WP StB
- Walter Wilfert, RA vBP
- Anet Jehmlich, Dipl.-Kauffrau StB
- Marko Swoboda, Dipl.-Kfm. WP StB
- Dr. Tobias Tebben, Dipl.-Kfm. WP StB
- Tobias Weindorf, Dipl.-Oec. WP StB
Register court Amtsgericht Leipzig
Register number HR B 20641
Company
HLB Schumacher Hallermann GmbH Rechtsanwaltsgesellschaft
Address
An der Apostelkirche 4
48143 Münster
Tel. + 49 (0) 251/2808-0
Fax +49 (0) 251/2808-280
E-Mail ra@hlb-schumacher.de
USt-ID-Nr. DE276691113 (only valid for the above company)
Managing director:
- Prof. Dr. Christian Jahndorf, RA
- Paul Heinrich Fallenberg, Dipl.-Kfm. RA StB
- Dr. Hermann Hallermann, RA
- Dr. Lennart Brüggemann, RA
- Dr. Christian Cremers, RA
Register court Amtsgericht Münster
Register number HR B 13151
The following information applies to both companies:
The legally defined job titles ‘Wirtschaftsprüfer’ (auditor), ‘vereidigter Buchprüfer’ (accounts auditor), ‘Steuerberater’ (tax adviser) and ‘Rechtsanwalt’ (lawyer) were all conferred in the Federal Republic of Germany.
Supervisory Authority
Wirtschaftsprüferkammer
www.wpk.de
Steuerberaterkammer Westfalen-Lippe
www.stbk-westfalen-lippe.de
Steuerberaterkammer Sachsen
www.sbk-sachsen.de (valid for HLB Schumacher Leipzig GmbH)
Rechtsanwaltskammer Hamm
www.rechtsanwaltskammer-hamm.de
(valid for the HLB Schumacher Hallermann GmbH Rechtsanwaltsgesellschaft)
Professional codes and regulations:
The statutory "German public auditor", "tax advisor" and "lawyer" job title is awarded in the Federal Republic of Germany.
For public accountants:
- Code for Qualified Public Accountants [WPO]
- Professional Charter for Qualified Public Accountants / Certified Auditors [BS WP/vBP]
- Quality Control Charter [Satzung für Qualitätskontrolle]
- German Public Accountants Professional Liability Insurance Ordinance [Wirtschaftsprüfer-Berufshaftpflicht-Verordnung]
For tax advisors:
- German Tax Consulting Act [StBerG]
- German Ordinance for the Implementation of the provisions regarding tax advisors, tax agents and tax consulting companies [DVStB]
- Professional Code for Tax Consultant Chambers [BOStB]
- Tax Consultancy Fees Ordinance [StBVV]
Legal advice:
- Federal Lawyer Regulations (Bundesrechtsanwaltsordnung - BRAO)
- Job Regulations for Lawyers (Berufsordnung für Rechtsanwälte - BORA)
- Specialist Lawyer Regulations (Fachanwaltsordnung - FAO)
- Lawyer Remunerations Law (Rechtsanwaltsvergütungsgesetz - RVG)
- Professional regulations for European Union lawyers
Company
HLB Schumacher GmbH
Unternehmensberatung
Address
An der Apostelkirche 4
48143 Münster
Tel. + 49 (0) 251/2808-0
Fax +49 (0) 251/2808-280
E-Mail ub@hlb-schumacher.de
USt-ID-Nr. DE174774565 (only valid for the above company)
Managing director:
- Thomas Droll-Ostkamp
Register court Amtsgericht Münster
Register number HR B 3837
The editor and webmaster responsible for planning, implementing and maintaining the web content acc. to the Telemedia Act (TMG) is:
HLB Schumacher GmbH
Heiner Röttger
An der Apostelkirche 4
48143 Münster
Telephone +49 (0) 251 / 2808-0
Fax +49 (0) 251 / 2808-280
E-mail info@hlb-schumacher.de
Basic orientation of the website
The website contains non-political news with regard to fiscal, social and economic law and primarily addresses the clients of our company.
Liability
With this website, the author intends to provide information completely and correctly to the best of his knowledge and belief and keep this information updated. Nevertheless, the author assumes no liability whatsoever for damage that may result from the use of the information provided - even if the damage results from the use of possibly incomplete or erroneous information. Liability for the contents of the linked pages is hereby excluded, since the author cannot influence the contents of the linked pages. Therefore liability for the contents of the pages to which the pages of this website are linked shall lie solely with the provider of the other website - in no event with the party referring to an external publication and contents by way of a link. If linked pages (particularly through a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such contents on the linked pages, then he shall cut off the link to such pages immediately.
Copyright
The content of the contents of this website created by the author himself is copyrighted. The information provided is intended for personal use only. It is prohibited to use any content of this website in violation of the provisions of the Copyright Act - in particular further use as in publications, copies and any form of commercial use and the transmission to third parties - also in part or in processed form - without the author’s explicit approval.
Information content
The information in this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the correctness, completeness, quality or up-to-dateness of the information provided.
Legal effectiveness
By using this website, the user is subject to the Terms and Conditions of Use hereunder. These Terms and Conditions of Use are part of the www presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with the current legislation, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected thereby.
