Legal Notice, Liability
HBS GmbH Wirtschaftsprüfungsgesellschaft
Prinzregentenstraße 68 81675 Munich Germany
Phone Fax +49 89 64 20 13-13 E-mail kanzlei@hbs-wp.de https://www.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
Dipl.-Kfm. Cyrill Witte – Wirtschaftsprüfer, Steuerberater- Umsatzsteuer-Identifikationsnummer
DE129366520
- Handelsregister
Amtsgericht München , HRB 47764
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
Prinzregentenstraße 68 81675 Munich Germany
Phone Fax +49 89 64 27 12-33 E-mail kanzlei@hbs-stb.de https://www.hbs-wp.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
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:
Postfach 11 12 85626 Grasbrunn-Neukeferloh Germany
Hubertusstraße 5a 85630 Grasbrunn-Neukeferloh Germany
Phone Fax +49 89 46 03 103 E-mail kanzlei@hbs-stb.de https://www.hbs-wp.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
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 RECHTSANWÄLTE
Prinzregentenstraße 68 81675 Munich Germany
Phone Fax +49 89 64 20 13-13 E-mail kanzlei@hbs-ra.de https://www.hbs-wp.de
- Gesellschafter
René Wayand – Rechtsanwalt und Fachanwalt für Steuerrecht
Dr. Anja Vassel-Knauf - Rechtsanwältin, Steuerberaterin- Umsatzsteuer-Identifikationsnummer
DE192865553
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.
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.
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 liability insurance
Professional activity is covered by professional liability insurance from HDI-Gerling Firmen und Privat Versicherung, Dürrenhofstraße 6, 90402 Nürnberg, which is valid across the EU for the insured risk.
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.
Verantwortlicher im Sinne des § 5 Telemediengesetzes (TMG)
Verantwortlicher im Sinne des Artikel 13 Absatz 1 lit. a DSGVO
HBS GmbH Wirtschaftsprüfungsgesellschaft
Prinzregentenstraße 68 81675 Munich Germany
Phone Fax +49 89 64 20 13-13 E-mail kanzlei@hbs-wp.de https://www.hbs-wp.de
Verantwortlicher im Sinne des § 55 Absatz 2 Rundfunkstaatsvertrag (RStV)
Dipl.-Kfm. Peter Neubauer
Prinzregentenstraße 68
81675 Munich
Design and implementation of the website
Atikon Marketing & Werbung GmbH
Kornstraße 15 4060 Leonding Austria
Phone
+43 732/611266-0
Fax
+43 732/611266-20
E-mail
info@atikon.com
Website
www.atikon.com
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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.
Disclaimer
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.
Copyright
The content (text and images) of this website created directly by the author is copyrighted. The information provided is intended for personal use only. Any use of any of this website's content in violation of the provisions of the Copyright Act – in particular further use as in publications, copies as well as any form of commercial use and transmission to third parties – also in part or in processed form – without the author’s explicit approval is prohibited.
Information content
The information on this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the accuracy, completeness, quality or up-to-dateness of the information provided.
Legal validity
By using this website, the user is subject to the Terms and Conditions of Use set forth hereunder. These terms and conditions are part of the online 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 current law, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected.
Privacy Statement
We are committed to protecting the privacy of your personal data. For that reason, we process your data exclusively in accordance with the legal requirements (GDPR, Federal Data Protection Act [BDSG]). The purpose of this privacy information is to acquaint you with the most important aspects of data processing that come to bear when you visit our website.
General data collection activities during website visits
Every time a data subject or an automated system accesses the website, we collect a range of general data and information. This general data and information is stored in the server's log files. The data and information we collect are:
- an internet protocol address (IP address),
- the data and time of accessing the website,
- the exact page accessed on our website,
- the website from which you accessed our website (known as the referer),
- the browser used and the version of this browser,
- and the operating system used to access our website.
We process this data for the following purposes:
- to warrant a smooth connection with the website,
- to optimise content for you on our website,
- and to warrant system security and stability.
These points are both in your and our legitimate interest. Where necessary, we also use this data to meet our legal obligations in dealings with law enforcement agencies. We will never use the data collected to identify you as a person. The legal basis for this processing is article 6 (1) (f) GDPR. We store these log files for a period of 2 months.
Google Maps
This site uses the Google Maps map service via an API. It is operated by Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Irland. To use Google Maps, it is necessary to save your IP address. This information is generally transmitted to a Google server in the USA and stored there. The provider of this site has no influence on this data transfer. The use of Google Maps is in the interest of making our website appealing and to facilitate the location of places specified by us on the website. This constitutes a justified interest pursuant to Art. 6 (1) (f) GDPR.
Further information about handling user data, can be found in the data protection declaration of Google at policies.google.com/privacy?hl=en.
Contact form, Online application
If you contact us using the form available on our website or by email, or send us your application, we will process the data you provide as well as the above mentioned general data. By using our form you agree that we may process your data. We will not disclose this data to any third party and will use the data exclusively for processing your request and for answering your enquiry. Your consent according to article 6 (1) (a) GDPR forms the legal basis for processing your data. In case you contact us by email, the basis is article 6 (1) (f) GDPR. The data we collect during this process will be deleted as soon as it is no longer required for the purpose you provided it. This is the case when the respective conversation is finished. This in turn is the case when your enquiry appears to be resolved completely. If you contact us for placing a contract, a further legal basis is article 6 (1) (b) GDPR. In this case we keep your enquiry as a business letter for 7 years.
Start-up check
If you use our start-up check, we will collect your name, your email address, your telephone number and your postal address as this will allow us to send you your personal analysis and, as a pre-contractual measure, to offer you advice on your start-up. Therefore article 6 (1) (b) GDPR forms the legal basis for processing your data. Because such correspondence qualifies as a business letter, we will retain the data for a period of 7 years. We will not disclose this data without your consent.
Your rights
Generally, you enjoy the following rights: the right to access your data, the right to rectification of your data, the right to erasure of your data, the right to restrict processing of your data, the right to data portability and the right to object to the processing of your data. If you believe that the processing of your data is in breach of data protection law, or your rights under data protection law are otherwise infringed, you may file a claim with the supervisory authority. A list of the competent supervisory authorities classified by Länder is available at www.datenschutz-wiki.de.
You will find further information on your rights at BFDI - Federal Commissioner for Data Protection and Freedom of Information.
Contact
Please address all inquiries, declarations and questions relating to data use to kanzlei@hbs-wp.de.
Cookies and local data storage
To improve your browsing experience, we use small text files known as "cookies" and other methods ("storage methods") to store data on your end device (e.g. in the local storage of your browser) to process your preferences and to enrich your user experience on our website. We do not use cookies and other storage methods to track your visits to our website. Cookies and other storage methods are routinely used by most websites today. If you are concerned about this, you can also set your browser to accept neither cookies nor other storage methods.
Informationspflicht nach § 36 VSBG
Die Kanzleien
- HBS GmbH Wirtschaftsprüfungsgesellschaft
- HBS GmbH Steuerberatungsgesellschaft
- HBS RECHTSANWÄLTE
- HBS Zehetmair Steuerberatung
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EU-Verbraucherschlichtung
Allgemeine Informationspflicht zur Online-Streitbeilegung nach der ODR-Verordnung
Wir sind verpflichtet, Sie über die Möglichkeiten der Online-Beilegung von verbraucherrechtlichen Streitigkeiten nach EU-Verordnung Nr. 524/2013 zu informieren und verweisen entsprechend mit der Bitte um Kenntnisnahme wie folgt: http://ec.europa.eu/consumers/odr/
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