| Company: |
Dr. Dienst, Zerfaß & Kollegen GmbH
Friedrich-Ebert-Anlage 36
Telephone +49 (0)69 / 95 68 09-0 |
|---|---|
| Business Management: |
Prof. Dr. W. Edelfried Schneider, WP, StB Werner Höffling, WP, StB, RB Kay Zerfaß, WP, StB, Fachberater für internationales Steuerrecht Angela Mrosek, StBin Sascha Schmoll, StB, Fachberater für internationales Steuerrecht Irmagrd Volk, StBin Dr. Bernd Rosenblum, WP, StB (Generalbevollmächtigter) |
| Company register: |
Sitz: Frankfurt am Main Registergericht Frankfurt am Main HRB 53203 |
| The editor and webmaster responsible for planning, implementing and maintaining the web content acc. to the Telemedia Act (TMG) is: |
Dr. Dienst, Zerfaß & Kollegen GmbH Friedrich-Ebert-Anlage 36 Telephone +49 (0) 69
95 68 09-0 |
| Supervisory authority for tax advisors: |
Steuerberaterkammer Hessen Gutleutstraße 175 Telephone +49 69 15 30
02 - 0 |
| Professional title: | The statutory "German public auditor" and "tax advisor" job title is awarded in the Federal Republic of Germany. |
| Professional codes and regulations: |
For tax advisors:
The codes and regulations are available for your perusal at www.bstbk.de (under Downloads/Berufsrecht). |
| Professional liability: |
Die Berufshaftpflichtversicherung besteht bei der
Versicherungsgemeinschaft für das wirtschaftliche Prüfungs- und
Treuhandwesen, Dotzheimer Str. 23, 65185 Wiesbaden und für Rechtsanwälte
bei der Allianz Versicherungs AG, München. Der räumliche Geltungsbereich
des Versicherungsschutzes umfasst Dienstleistungen zumindest in den
Mitgliedsländern der Europäischen Union und genügt mindestens den
Anforderungen der - § 51 Bundesrechtsanwaltsordnung (BRAO) - § 67 Steuerberatungsgesetz (StBerG), §§ 51 ff. Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften - § 54 Wirtschaftsprüferordnung (WPO) in Verbindung mit der Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer (WPBHV) |
| VAT ID acc. to Section 27 a of the German Value Added Tax Act: | DE 218 021 367 |
Design and implementation of the website
Atikon Marketing & Werbung GmbH
Kornstraße 4, A-4060 Leonding
E-Mail
Website www.atikon.com
Telephone +43 732 611266-0
Telefax +43 732 611266-20
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.
Data protection
To the extent that our website retains personal information (name, address or e-mail address, for instance), this shall, to the extent possible, be on a voluntary basis. The offers and services shall be always available, wherever possible, without having to provide any personal information. It is hereby expressly prohibited for third parties to use the contact data published as part of the compulsory legal notice for the purpose of sending advertisement and information material which has not been expressly solicited. The website operator reserves the right to take legal action if unsolicited advertisement information, through spam e-mail for instance, is sent.
This website uses Google Analytics, a web analytics service provided
by Google, Inc. (“Google”). Google Analytics uses “cookies”, which
are text files placed on your computer, to help the website analyze how
users use the site. The information generated by the cookie about your
use of the website (including your IP address) will be transmitted to
and stored by Google on servers in the United States . Google will use
this information for the purpose of evaluating your use of the website,
compiling reports on website activity for website operators and
providing other services relating to website activity and internet
usage. Google may also transfer this information to third parties
where required to do so by law, or where such third parties process the
information on Google's behalf. Google will not associate your IP
address with any other data held by Google. You may refuse the use
of cookies by selecting the appropriate settings on your browser,
however please note that if you do this you may not be able to use the
full functionality of this website. By using this website, you
consent to the processing of data about you by Google in the manner and
for the purposes set out above.
