Imprint

Provider within the meaning of Section 5 Subsection 1 of the German Telemedia Act (TMG):

HEISS & PARTNER
Rechtsanwälte
Friedrichstraße 1A
D-80801 München
Germany

Telephone:    +49 89  29 08 29 – 0
Telecopier:    +49 89  29 08 29 – 29
E-mail:           hp@heisspartner. de
VAT-ID No:    DE 130 410 919
Legal form:   Partnership/civil-law association (BGB-company)

Authorized to represent:

Dr. Franz Ludwig Heiss, LL.M.
Dr. Reinhard Ehrl
Dr. Mathias Dürr
Dr. Axel P. Fröhlich
Dr. Susanne F. Six
Dr. Andreas Hetzenecker

Professional title

The attorneys of the law firm are licensed according to the law of the Federal Republic of Germany and members of the Munich Bar Association.

Dr. Heiss is also a licensed tax consultant and certified public accountant according to the law of the Federal Republic of Germany and a member of the Munich Chamber of Tax Consultants and the Chamber of Certified Public Accountants.

Professional liability insurance

Allianz Versicherungs-Aktiengesellschaft, 10900 Berlin

In case of disputes between attorneys and their clients, out-of-court settlement of disputes are possible by the board of the Munich Bar Association or the arbitration board of the legal profession with the German Federal Bar Association; e-mail: schlichtungsstelle@brak.de

Responsible within the meaning of Section 55 Subsection 2 of the Interstate Broadcasting Treaty (RStV)

Dr. Franz Ludwig Heiss, LL.M.

Photographs:

Portraits:         www.giselaschenker.com

Competent regulatory authorities

for attorneys:
Rechtsanwaltskammer München [Munich Bar Association]
Tal 33
D-80331 München
Telephone:        +49 (0)89 – 53 29 44 – 0
E-mail:             info@rak-muenchen.de

for tax consultants:
Steuerberaterkammer München [Munich Chamber of Tax Consultants]
Nederlinger Strasse 9
D-80638 München
Telephone:        +49 (0)89 – 15 79 02 – 0
E-mail:             info@stbk-muc.de

for certified public accountants:
Wirtschaftsprüferkammer [Chamber of Certified Public Accountants]
Rauchstrasse 26
D-10787 Berlin
Telephone:        +49 (0)30 – 72 61 61 – 0
E-mail:             kontakt@wpk.de

Professional legal regulations

for attorneys

are made available in their respectively current version on the internet pages of the Munich Bar Association as well as of the German Federal Bar Association. Professional legal regulations for attorneys include, in particular:

for certified public accountants

are made available in their respectively current version on the internet pages of the Certified Chamber of Public Accountants. Professional legal regulations for certified public accountants include, in particular:

  • Directive 2006/43/EC of the European Parliament and of the Council dated May 17, 2006 (Auditors’ Directive)
  • Recommendation by the EU Commission dated May 6, 2008 regarding the external quality assurance for auditors and auditing companies who/which audit companies of public interest
  • Recommendation by the EU Commission dated June 5, 2008 for the limitation of civil-law liability of auditors and auditing companies
  • Certified Public Accountant Act (WPO – Wirtschaftsprüferordnung)
  • Professional Liability Insurance Ordinance for Certified Public Accountants (WPBHV – Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung)
  • Examination Ordinance for Certified Public Accountants (WiPrPrüfV – Wirtschaftsprüferprüfungsverordnung)
  • Ordinance for Examination Crediting for Certified Public Accountants (WPAnrV – Wirtschaftsprüfungsexamens-Anrechnungsverordnung)
  • Professional Charter for Certified Public Accountants/Certified Accountants (BS WP/vBP – Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer)
  • Charter for Quality Control

Code of Ethics for Professional Accountants

for tax consultants

are made available in their respectively current version on the pages of the German Federal Chamber of Tax Consultants. Professional legal regulations for tax consultants include, in particular:

  • Tax Consultancy Act (StBerG – Steuerberatungsgesetz)
  • Implementation Ordinance (DVStB – Durchführungsverordnung)
  • Ordinance for Tax Consultants’ Fees (StBGebV – Steuerberatergebührenverordnung)
  • Professional Code of Conduct, including Rules for Specialist Consultants
  • Professional Manual
  • Tax Consultancy Amendment Bill
  • Fundamentals of German Tax Consultants’ Fees