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Legal Notice, Liability

HBS GmbH Wirtschaftsprüfungsgesellschaft

HBS GmbH Wirtschaftsprüfungsgesellschaft

Thomas-Wimmer-Ring 3 80539 Munich Germany

Fax +49 89 64 20 13-13 kanzlei@hbs-wp.de

Vertretungsberechtigter Geschäftsführer

Dipl.-Kfm. Wolfgang Hedel – Wirtschaftsprüfer, Steuerberater
Dipl.-Kfm. Regine Köppel – Wirtschaftsprüfer, Steuerberater
Dipl.-Kfm. Peter Neubauer – Steuerberater
René Wayand – Rechtsanwalt und Fachanwalt für Steuerrecht

Umsatzsteuer-Identifikationsnummer

DE129366520

Handelsregister

Amtsgericht München , HRB 47764

Supervisory authority for public accountants

Chamber of Chartered Public Accountants and Tax Consultants
Corporation under public law

headquarters Berlin
Rauchstraße 26
10787 Berlin
Germany

Phone +49 (30) 726 161-0
Fax +49 (30) 726 161-212
E-mail kontakt@wpk.de
Website

Professional rules and regulations for public accountants

  • Wirtschaftsprüferordnung, WPO (Code for public accountants)
  • Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer, BS WP/vBP (Professional Charter for Qualified Public Accountants / Certified Auditors)
  • Satzung für Qualitätskontrolle (Quality Control Charter)
  • Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung, WPBHV (Regulation concerning Professional Liability Insurance Rules for Auditors and Certified Accountants)

These codes and regulations are available for perusal on the website of the Chamber of Public Accountants at www.wpk.de.

HBS GmbH Steuerberatungsgesellschaft

HBS GmbH Steuerberatungsgesellschaft

Thomas-Wimmer-Ring 3 80539 Munich Germany

Fax +49 89 64 27 12-33 kanzlei@hbs-stb.de

Vertretungsberechtigter Geschäftsführer

Dipl.-Kfm. Andrea Bacher-Englisch - Steuerberaterin
Dipl.-Kfm. Peter Neubauer - Steuerberater
Dr. Katrin Zehetmair-Ott, Master (Msc.) - Steuerberater

Umsatzsteuer-Identifikationsnummer

DE129364309

Handelsregister

Amtsgericht München, HRB 48463

Supervisory authority for tax advisers

Federal Chamber of Tax Advisers Munich
Corporation under public law

Nederlinger Straße 9
80638 Munich
Germany

Phone +49 (89) 157 902-0
Fax +49 (89) 157 902-19
E-mail info@stbk-muc.de
Website

Professional rules and regulations for tax advisers

  • Steuerberatungsgesetz, StBerG (Tax Advice Act)
  • Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Implementing Regulation for the Tax Advisory Act)
  • Berufsordnung der Bundessteuerberaterkammer, BOStB (Professional Code of Conduct for the Federal Chamber of Tax Advisers)
  • Steuerberatergebührenverordnung, StBGebV (Tax Consulting Fee Ordinance)
  • Steuerberatervergütungsverordnung, StBVV (Tax Adviser Remuneration Regulation)

The laws, codes and regulations are available for perusal at www.bstbk.de.

HBS Zehetmair Steuerberatung

Zweigniederlassung der HBS GmbH Steuerberatungsgesellschaft: HBS Zehetmair Steuerberatung

Postfach 11 12 85626 Grasbrunn-Neukeferloh Germany

Hubertusstraße 5a 85630 Grasbrunn-Neukeferloh Germany

Fax +49 89 46 03 103 kanzlei@hbs-stb.de

Vertretungsberechtigte Geschäftsführer

Dipl.-Kfm. Andrea Bacher-Englisch - Steuerberaterin
Dipl.-Kfm. Peter Neubauer - Steuerberater
Dr. Katrin Zehetmair-Ott, Master (Msc.) - Steuerberater

Leitung der Niederlassung

Dr. Katrin Zehetmair-Ott - Steuerberater 

Umsatzsteuer-Identifikationsnummer

DE129364309

Handelsregister

Amtsgericht München, HRB 48463

Supervisory authority for tax advisers

Federal Chamber of Tax Advisers Munich
Corporation under public law

Nederlinger Straße 9
80638 Munich
Germany

Phone +49 (89) 157 902-0
Fax +49 (89) 157 902-19
E-mail info@stbk-muc.de
Website

Professional rules and regulations for tax advisers

  • Steuerberatungsgesetz, StBerG (Tax Advice Act)
  • Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Implementing Regulation for the Tax Advisory Act)
  • Berufsordnung der Bundessteuerberaterkammer, BOStB (Professional Code of Conduct for the Federal Chamber of Tax Advisers)
  • Steuerberatergebührenverordnung, StBGebV (Tax Consulting Fee Ordinance)
  • Steuerberatervergütungsverordnung, StBVV (Tax Adviser Remuneration Regulation)

The laws, codes and regulations are available for perusal at www.bstbk.de.

HBS Bacher Zehetmair & Collegen Rechtsanwälte, Wirtschaftsprüfer, Steuerberater

HBS Bacher Zehetmair & Collegen Rechtsanwälte, Wirtschaftsprüfer, Steuerberater

Thomas-Wimmer-Ring 3 80539 Munich Germany

Fax +49 89 64 20 13-13 kanzlei@hbs-ra.de

Gesellschafter

Dipl.-Kfm. Martin Zehetmair – Wirtschaftsprüfer, Steuerberater
Dipl.-Kfm. Andrea Bacher-Englisch - Steuerberaterin
Günter Hässel - Wirtschaftsprüfer, Steuerberater, Rechtsbeistand (RAK)
René Wayand – Rechtsanwalt und Fachanwalt für Steuerrecht
Dr. Anja Vassel-Knauf - Rechtsanwältin, Steuerberaterin

Umsatzsteuer-Identifikationsnummer

DE192865553

Supervisory authority for public accountants

Chamber of Chartered Public Accountants and Tax Consultants
Corporation under public law

headquarters Berlin
Rauchstraße 26
10787 Berlin
Germany

Phone +49 (30) 726 161-0
Fax +49 (30) 726 161-212
E-mail kontakt@wpk.de
Website

Professional rules and regulations for public accountants

  • Wirtschaftsprüferordnung, WPO (Code for public accountants)
  • Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer, BS WP/vBP (Professional Charter for Qualified Public Accountants / Certified Auditors)
  • Satzung für Qualitätskontrolle (Quality Control Charter)
  • Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung, WPBHV (Regulation concerning Professional Liability Insurance Rules for Auditors and Certified Accountants)

These codes and regulations are available for perusal on the website of the Chamber of Public Accountants at www.wpk.de.

Supervisory authority for tax advisers

Federal Chamber of Tax Advisers
Corporation under public law

Behrenstr. 42
10117 Berlin
Germany

Phone +49 (30) 240 087-0
Fax +49 (30) 240 087-99
E-mail zentrale@bstbk.de
Website

Professional rules and regulations for tax advisers

  • Steuerberatungsgesetz, StBerG (Tax Advice Act)
  • Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Implementing Regulation for the Tax Advisory Act)
  • Berufsordnung der Bundessteuerberaterkammer, BOStB (Professional Code of Conduct for the Federal Chamber of Tax Advisers)
  • Steuerberatergebührenverordnung, StBGebV (Tax Consulting Fee Ordinance)
  • Steuerberatervergütungsverordnung, StBVV (Tax Adviser Remuneration Regulation)

The laws, codes and regulations are available for perusal at www.bstbk.de.

Supervisory authority for lawyers

Bar association Hamburg

Valentinskamp 88
20355 Hamburg
Germany

Phone +49 (40) 357 441-0
Fax +49 (40) 357 441-41
E-mail info@rak-hamburg.de
Website

Professional rules and regulations for lawyers

  • Bundesrechtsanwaltsordnung, BRAO (Federal Lawyers' Code)
  • Berufsordnung, BORA (Professional Code)
  • Fachanwaltsordnung, FAO (Code for Specialist Lawyers)
  • Rechtsanwaltsvergütungsgesetz, RVG (Act on the Remuneration of Lawyers)
  • Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland, EuRAG (Act Regulating the Activity of European Lawyers in Germany)
  • Code of Conduct for Lawyers of the European Union, CCBE (Code of Conduct)

These laws, codes and regulations are available for perusal on the website of the German Federal Bar at www.brak.de.

Professional title

The legal professional designations "Wirtschaftsprüfer" (public accountant), "Steuerberater" (tax adviser), "vereidigte Buchprüfer" (certified accountant) and "Notar" (notary) were conferred in the Federal Republic of Germany. Licenses to exercise the profession were granted in the Federal Republic of Germany.

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Kornstraße 15 4060 Leonding Austria

+43 732/611266-0
Fax +43 732/611266-20 E-mail info@atikon.com Website

Basic orientation of the website

The information provided on this website is solely for general information purposes and does not constitute legal, tax or other specialised advice. The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.

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Our goal is to provide information completely and accurately to the best of our knowledge and belief and to keep this information up to date. This notwithstanding, we accept no liability whatsoever for any loss or damage that may result from the use of the information provided - even if the loss or damage arises from the use of possibly incomplete and/or incorrect information.

We are not responsible for any referrals to third-party websites. Liability for the contents of the linked pages is hereby excluded, since we have no control of the contents and design of the linked pages. As a consequence, liability for the content of the pages to which the pages of this website are linked rests solely with the provider of such third-party websites – in no event does it rest with the party referring with a link to an external publication and contents. If linked pages (particularly as a result of a change to the content after the link has been established) contain illegal, incorrect, incomplete, offensive or immoral information and we become (are made) aware of such content on the linked pages, then we will cut any link to such pages without undue delay.

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