Imprint

Ebbinghaus Partnerschaft mbB
Auditing company, tax consulting company

Höhscheider Straße 116
42699 Solingen

Phone: 0212/262080
Fax: 0212/2620899

E-mail: info@ebbinghaus.eu

PR, register court: Essen Local Court

Register number: PR 4868

Sales tax identification number according to § 27a UStG: DE339081547

Authorized representatives: Prof. Dr. Mark Ebbinghaus, Michael Klima

The professional titles have been awarded in the Federal Republic of Germany.

Responsible chambers:

Steuerberaterkammer Düsseldorf

Grafenberger Allee 98
40237 Düsseldorf

Phone: 0211-66906-0
Fax: 0211-66906-600

E-mail: mail@stbk-duesseldorf.de

(also responsible supervisory authority)

Chamber of Public Accountants

Corporation under public law

Rauchstrasse 26

10787 Berlin

Phone: 030-72 61 61-0

Fax: 030-72 61 61-212

E-mail: kontakt@wpk.de

Professional regulations:

Professional regulations for tax consultants

• Tax Consultancy Act (StBerG)
• Implementing Ordinance to the Tax Consultancy Act (DVStB)
• Professional Code of Conduct of the Federal Chamber of Tax Consultants (BOStB)
• Tax Consultant Fees Ordinance (StBVV)

The above regulations are available on the homepage of the Federal Chamber of Tax Consultants at www.bstbk.de.

Professional regulations for auditors/sworn auditors:

• Auditors’ Code (WPO)
• Professional statutes for auditors/sworn accountants
• Statutes for quality control (BS WP/vBP)
• Seal Regulation
• Auditors’ Professional Liability Insurance Ordinance (WPBHV)

The above regulations are available on the homepage of the Chamber of Public Accountants at www.wpk.de.

Information on professional liability insurance

Professional liability insurance HDI AG
Charles-de-Gaulle Platz 1
50679 Cologne
Area of application: Federal Republic of Germany

Disclaimer

1. content of the online offer
No guarantee is given for the topicality, correctness, completeness or quality of the information provided. Liability claims relating to material or immaterial damage caused by the use or non-use of the information provided or by the use of incorrect or incomplete information are fundamentally excluded, unless there is evidence of wilful intent or gross negligence. All offers are subject to change and non-binding. Parts of the pages or the complete publication including all offers and information might be extended, changed or partly or completely deleted by the author without separate announcement.

2. references and links
In the case of direct or indirect references to external websites (“hyperlinks”), which are outside the area of responsibility, a liability obligation would only come into force in the case in which he has knowledge of the contents and it would be technically possible and reasonable for him to prevent the use in the case of illegal contents. At the time the links were created, no illegal content was expressly recognizable on the linked pages. We have no influence whatsoever on the current and future design, content or authorship of the linked pages. We expressly distance ourselves from all contents of all linked pages that were changed after the link was created. This statement applies to all links and references set within the own Internet offer as well as to external entries. For illegal, incorrect or incomplete contents and in particular for damages resulting from the use or non-use of such information, only the provider of the page to which reference is made is liable, not the person who merely refers to the respective publication via links.

3. copyright and trademark law
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4. legal validity of this disclaimer
This disclaimer is to be regarded as part of the internet publication which you were referred from. 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.