{"id":1071,"date":"2019-06-23T15:40:34","date_gmt":"2019-06-23T13:40:34","guid":{"rendered":"http:\/\/hlb-sp.customerstage.de\/en\/?page_id=1071"},"modified":"2026-06-05T09:41:03","modified_gmt":"2026-06-05T07:41:03","slug":"imprint","status":"publish","type":"page","link":"https:\/\/www.hlb-schumacher.de\/en\/imprint\/","title":{"rendered":"Imprint"},"content":{"rendered":"<div id=\"pl-1071\"  class=\"panel-layout\" ><div id=\"pg-1071-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-1071-0-0\"  class=\"panel-grid-cell\" ><div id=\"panel-1071-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<h1 id=\"title\" title=\"Imprint\">Imprint<\/h1>\n<div id=\"content\">\n<div class=\"notable\">\n<p><strong>Company<\/strong><br \/>\nHLB Schumacher GmbH<br \/>\nAudit firm<br \/>\nCompany for tax advice<\/p>\n<p><strong>Address<\/strong><br \/>\nAn der Apostelkirche 4<br \/>\n48143 M\u00fcnster<\/p>\n<p class=\"nopadding\"><strong class=\"tel\">Telephone<\/strong>\u00a0+49 (0) 2 51\/28 08-0<br \/>\n<strong class=\"fax\">Fax<\/strong>\u00a0+49 (0) 2 51\/28 08-280<br \/>\n<strong class=\"email\">E-mail<\/strong>\u00a0<a href=\"mailto:info@hlb-schumacher.de\">info@hlb-schumacher.de<\/a><\/p>\n<p><strong>USt-ID-Nr.<\/strong>\u00a0DE126118404 (only valid for the above company)<\/p>\n<p><strong>Managing director:<\/strong><\/p>\n<ul>\n<li>Heiner R\u00f6ttger, Dipl.-Betriebsw. WP StB<\/li>\n<li>Dirk Beil, Dipl.-Kfm. WP StB<\/li>\n<li>Prof. Dr. Christian Jahndorf, RA<\/li>\n<li>Paul Heinrich Fallenberg, Dipl.-Betriebsw. RA StB<\/li>\n<li>Dr. Tobias Tebben, Dipl.-Kfm. WP StB<\/li>\n<li>Fabian Burbach, M. Sc. WP StB<\/li>\n<li>Niels Morgenstern, M. A. WP StB<\/li>\n<\/ul>\n<p><strong>Register court<\/strong>\u00a0Amtsgericht M\u00fcnster<br \/>\n<strong>Register number<\/strong> HR B 17579<\/p>\n<div class=\"thinline\"><\/div>\n<p><strong>Company<\/strong><br \/>\nHLB Schumacher Leipzig GmbH<br \/>\nOffice Leipzig<br \/>\nAudit firm<br \/>\nCompany for tax advice<\/p>\n<p><strong>Address<\/strong><br \/>\nBurgplatz 7<br \/>\n04109 Leipzig<\/p>\n<p class=\"nopadding\"><strong class=\"tel\">Telephone<\/strong>\u00a0+49 (0) 341\/2149-0<br \/>\n<strong class=\"fax\">Fax<\/strong>\u00a0+49 (0) 341\/2149-524<br \/>\n<strong class=\"email\">E-mail<\/strong>\u00a0<a href=\"mailto:leipzig@schumacher-partner.de\">leipzig@hlb-schumacher.de<\/a><\/p>\n<p><strong>USt-ID-Nr.<\/strong>\u00a0DE120342771 (only valid for the above company in Leipzig)<\/p>\n<p><strong>Managing director:<\/strong><\/p>\n<ul>\n<li>Ulrike Bren, Dipl.-Oec. WP StB<\/li>\n<li>Walter Wilfert, RA vBP<\/li>\n<li>Anet Jehmlich, Dipl.-Kauffrau StB<\/li>\n<li>Marko Swoboda, Dipl.-Kfm. WP StB<\/li>\n<li>Dr. Tobias Tebben, Dipl.-Kfm. WP StB<\/li>\n<li>Tobias Weindorf, Dipl.-Oec. WP StB<\/li>\n<\/ul>\n<p><strong>Register court<\/strong>\u00a0Amtsgericht Leipzig<br \/>\n<strong>Register number<\/strong>\u00a0HR B 20641<\/p>\n<div class=\"thinline\"><\/div>\n<p><strong>Company<\/strong><br \/>\nHLB Schumacher Hallermann GmbH Rechtsanwaltsgesellschaft<\/p>\n<p><strong>Address<\/strong><br \/>\nAn der Apostelkirche 4<br \/>\n48143 M\u00fcnster<\/p>\n<p><strong>Tel.\u00a0<\/strong>+ 49 (0) 251\/2808-0<br \/>\n<strong>Fax<\/strong>\u00a0+49 (0) 251\/2808-280<br \/>\n<strong>E-Mail<\/strong>\u00a0<a href=\"mailto:ra@hlb-schumacher.de\">ra@hlb-schumacher.de<\/a><\/p>\n<p><strong>USt-ID-Nr.<\/strong>\u00a0DE276691113 (only valid for the above company)<\/p>\n<p><strong>Managing director:<\/strong><\/p>\n<ul>\n<li>Prof. Dr. Christian Jahndorf, RA<\/li>\n<li>Paul Heinrich Fallenberg, Dipl.-Kfm. RA StB<\/li>\n<li>Dr. Hermann Hallermann, RA<\/li>\n<li>Dr. Lennart Br\u00fcggemann, RA<\/li>\n<li>Dr. Christian Cremers, RA<\/li>\n<\/ul>\n<p><strong>Register court<\/strong>\u00a0Amtsgericht M\u00fcnster<\/p>\n<p><strong>Register number<\/strong>\u00a0HR B 13151<\/p>\n<div class=\"thinline\"><\/div>\n<div id=\"e40650job_titles\" class=\"zms_textarea \">\n<p>The following information applies to both companies:<br \/>\nThe legally defined job titles \u2018Wirtschaftspr\u00fcfer\u2019 (auditor), \u2018vereidigter Buchpr\u00fcfer\u2019 (accounts auditor), \u2018Steuerberater\u2019 (tax adviser) and \u2018Rechtsanwalt\u2019 (lawyer) were all conferred in the Federal Republic of Germany.<\/p>\n<p><strong>Supervisory Authority<br \/>\n<\/strong>Wirtschaftspr\u00fcferkammer<br \/>\n<a href=\"http:\/\/www.wpk.de\/\" target=\"_blank\" rel=\"noopener\">www.wpk.de<\/a><\/p>\n<p>Steuerberaterkammer Westfalen-Lippe<br \/>\n<a href=\"http:\/\/www.stbk-westfalen-lippe.de\/\" target=\"_blank\" rel=\"noopener\">www.stbk-westfalen-lippe.de<\/a><\/p>\n<p>Steuerberaterkammer Sachsen<br \/>\n<a href=\"http:\/\/www.sbk-sachsen.de\/\" target=\"_blank\" rel=\"noopener\">www.sbk-sachsen.de\u00a0<\/a>(valid for HLB Schumacher Leipzig GmbH)<\/p>\n<p>Rechtsanwaltskammer Hamm<br \/>\n<a href=\"http:\/\/www.rechtsanwaltskammer-hamm.de\/\" target=\"_blank\" rel=\"noopener\">www.rechtsanwaltskammer-hamm.de<\/a><br \/>\n(valid for the HLB Schumacher Hallermann GmbH Rechtsanwaltsgesellschaft)<\/p>\n<\/div>\n<div id=\"e40650policy_intro\" class=\"zms_textarea \">\n<p><strong>Professional codes and regulations:<\/strong><br \/>\nThe statutory \"German public auditor\", \"tax advisor\" and \"lawyer\" job title is awarded in the Federal Republic of Germany.<\/p>\n<\/div>\n<p><strong>For public accountants:<\/strong><\/p>\n<ul>\n<li>Code for Qualified Public Accountants [WPO]<\/li>\n<li>Professional Charter for Qualified Public Accountants \/ Certified Auditors [BS WP\/vBP]<\/li>\n<li>Quality Control Charter [Satzung f\u00fcr Qualit\u00e4tskontrolle]<\/li>\n<li>German Public Accountants Professional Liability Insurance Ordinance [Wirtschaftspr\u00fcfer-Berufshaftpflicht-Verordnung]<\/li>\n<\/ul>\n<p><strong>For tax advisors:<\/strong><\/p>\n<ul>\n<li>German Tax Consulting Act [StBerG]<\/li>\n<li>German Ordinance for the Implementation of the provisions regarding tax advisors, tax agents and tax consulting companies [DVStB]<\/li>\n<li>Professional Code for Tax Consultant Chambers [BOStB]<\/li>\n<li>Tax Consultancy Fees Ordinance [StBVV]<\/li>\n<\/ul>\n<p><strong>Legal advice:<\/strong><\/p>\n<ul>\n<li>Federal Lawyer Regulations (Bundesrechtsanwaltsordnung - BRAO)<\/li>\n<li>Job Regulations for Lawyers (Berufsordnung f\u00fcr Rechtsanw\u00e4lte - BORA)<\/li>\n<li>Specialist Lawyer Regulations (Fachanwaltsordnung - FAO)<\/li>\n<li>Lawyer Remunerations Law (Rechtsanwaltsverg\u00fctungsgesetz - RVG)<\/li>\n<li>Professional regulations for European Union lawyers<\/li>\n<\/ul>\n<div class=\"thinline\"><\/div>\n<p><strong>Company<\/strong><br \/>\nHLB Schumacher GmbH<br \/>\nUnternehmensberatung<\/p>\n<p><strong>Address<\/strong><br \/>\nAn der Apostelkirche 4<br \/>\n48143 M\u00fcnster<\/p>\n<p><strong>Tel.\u00a0<\/strong>+ 49 (0) 251\/2808-0<br \/>\n<strong>Fax<\/strong>\u00a0+49 (0) 251\/2808-280<br \/>\n<strong>E-Mail<\/strong>\u00a0<a href=\"mailto:ub@hlb-schumacher.de\">ub@hlb-schumacher.de<\/a><\/p>\n<p><strong>USt-ID-Nr.<\/strong>\u00a0DE174774565 (only valid for the above company)<\/p>\n<p><strong>Managing director:<\/strong><\/p>\n<ul>\n<li>Thomas Droll-Ostkamp<\/li>\n<\/ul>\n<p><strong>Register court<\/strong>\u00a0Amtsgericht M\u00fcnster<\/p>\n<p><strong>Register number<\/strong>\u00a0HR B 3837<\/p>\n<div class=\"thinline\"><\/div>\n<p><strong>The editor and webmaster responsible for planning, implementing and maintaining the web content acc. to the Telemedia Act (TMG) is:<\/strong><\/p>\n<p><strong>HLB Schumacher GmbH<\/strong><br \/>\nHeiner R\u00f6ttger<br \/>\nAn der Apostelkirche 4<br \/>\n48143 M\u00fcnster<\/p>\n<p class=\"nopadding\"><strong class=\"tel\">Telephone<\/strong>\u00a0+49 (0) 251 \/ 2808-0<br \/>\n<strong class=\"fax\">Fax<\/strong>\u00a0+49 (0) 251 \/ 2808-280<br \/>\n<strong class=\"email\">E-mail<\/strong>\u00a0<a href=\"mailto:info@hlb-schumacher.de\">info@hlb-schumacher.de<\/a><\/p>\n<div class=\"thinline\"><\/div>\n<\/div>\n<div class=\"atikon\">\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<div id=\"e40643\" class=\"zms_textarea \">\n<h2 title=\"Basic orientation of the website\">Basic orientation of the website<\/h2>\n<p>The website contains non-political news with regard to fiscal, social and economic law and primarily addresses the clients of our company.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<div id=\"e40644\" class=\"zms_textarea \">\n<h2 title=\"Liability\">Liability<\/h2>\n<p>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.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<div id=\"e40645\" class=\"zms_textarea \">\n<h2 title=\"Copyright\">Copyright<\/h2>\n<p>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\u2019s explicit approval.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<div id=\"e40646\" class=\"zms_textarea \">\n<h2 title=\"Information content\">Information content<\/h2>\n<p>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.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<div id=\"e40647\" class=\"zms_textarea \">\n<h2 title=\"Legal effectiveness\">Legal effectiveness<\/h2>\n<p>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.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Imprint Company HLB Schumacher GmbH Audit firm Company for tax advice Address An der Apostelkirche 4 48143 M\u00fcnster Telephone\u00a0+49 (0) 2 51\/28 08-0 Fax\u00a0+49 (0) 2 51\/28 08-280 E-mail\u00a0info@hlb-schumacher.de USt-ID-Nr.\u00a0DE126118404 (only valid for the above company) Managing director: Heiner R\u00f6ttger, Dipl.-Betriebsw. WP StB Dirk Beil, Dipl.-Kfm. WP StB Prof. Dr. Christian Jahndorf, RA Paul Heinrich [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":11,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1071","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.hlb-schumacher.de\/en\/wp-json\/wp\/v2\/pages\/1071","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hlb-schumacher.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.hlb-schumacher.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.hlb-schumacher.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hlb-schumacher.de\/en\/wp-json\/wp\/v2\/comments?post=1071"}],"version-history":[{"count":8,"href":"https:\/\/www.hlb-schumacher.de\/en\/wp-json\/wp\/v2\/pages\/1071\/revisions"}],"predecessor-version":[{"id":4664,"href":"https:\/\/www.hlb-schumacher.de\/en\/wp-json\/wp\/v2\/pages\/1071\/revisions\/4664"}],"wp:attachment":[{"href":"https:\/\/www.hlb-schumacher.de\/en\/wp-json\/wp\/v2\/media?parent=1071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}