Legal Notice
General Information
BM Partner Revision GmbH Wirtschaftsprüfungsgesellschaft
Theodorstraße 180
40472 Düsseldorf
Commercial Registry Court: Local Court of Düsseldorf
Company registration number: HRB 19314
VAT Identification Number pursuant to § 27a of the German Value Added Tax Act:
DE 119366768
Tax number:
105/5806/0195
Represented by the Managing Directors:
Dipl.-FinW. Uwe Komm, Certified Tax Adviser (StB)
Dipl.-Betriebswirt Konrad Sosna LL.M., EMBA Public Auditor (WP)/Certified Tax Adviser (StB)
Dipl.-Betriebswirt Stefan Rose Public Auditor (WP)/Certified Tax Adviser (StB)/Specialist Adviser for International Tax Law (FB f. IStR)
Dipl.-Kfm. Bernhard Westermann Public Auditor (WP)/Certified Tax Adviser (StB)/Certified Public Accountant (CPA)
Dipl.-Kfm. Christoph Kneip Public Auditor (WP)/Certified Tax Adviser (StB)/Certified Public Accountant (CPA)
Contact
Phone: +49 211 9605-03
Fax: +49 211 9605-170
Email: mail@bmpartner.de
BM Partner Revision GmbH Wirtschaftsprüfungsgesellschaft is a public accounting firm recognised in the Federal Republic of Germany by the Wirtschaftsprüferkammer Berlin (Chamber of Public Accountants Berlin). It is registered in the Professional Register under registration number 150809600. BM Partner Revision GmbH Wirtschaftsprüfungsgesellschaft is also recognised in the Federal Republic of Germany by the Steuerberaterkammer Düsseldorf (Chamber of Tax Advisers Düsseldorf) as a professional practice company and is registered in the Professional Register of the Chamber of Tax Advisers Düsseldorf.
Professional regulations applicable to BM Partner Revision GmbH Wirtschaftsprüfungsgesellschaft
All tax advisers at BM Partner Revision GmbH Wirtschaftsprüfungsgesellschaft are licensed in the Federal Republic of Germany, where they have been awarded the professional title ‘Steuerberater’ (Tax Adviser). They are members of the respective regional Chamber of Tax Advisers: Steuerberaterkammer Düsseldorf, Grafenberger Allee 98, 40237 Düsseldorf.
All public auditors at BM Partner Revision GmbH Wirtschaftsprüfungsgesellschaft are licensed in the Federal Republic of Germany, where they have been awarded the professional title ‘Wirtschaftsprüfer’ (Public Auditor). They are members of the Chamber of Public Accountants.
Applicable professional regulations
For tax advisors in the company:
-
German Tax Consultancy Act (StBerG)
-
German Ordinance on the Implementation of the Tax Consultancy Act (DVStB)
-
German Professional Code of Conduct for Tax Advisers (BOStB)
-
German Regulation on the Remuneration of Tax Advisers (StBVV)
The applicable professional regulations can be accessed in their current version at:
https://www.bstbk.de/de/themen/berufsrecht.
For Public Auditors in the company:
-
German Public Accountants Act (WPO)
-
German Professional Charter for Public Auditors/Sworn Accountants (BS WP/vBP)
-
Charter for Quality Control
-
Professional Liability Insurance Regulation for Public Auditors (WPBHV)
The applicable professional regulations can be accessed in their current version at:
https://www.wpk.de/wpk/rechtsvorschriften/#c1006.
Supervisory authorities
Wirtschaftsprüferkammer Deutschland (Chamber of Public Accountants Germany – WPK), a public law corporation, Rauchstraße 26, 10787 Berlin, Germany.
Steuerberaterkammer Düsseldorf, Grafenberger Allee 98, 40237 Düsseldorf.
Information regarding professional indemnity insurance
BM Partner Revision GmbH Wirtschaftsprüfungsgesellschaft maintains professional indemnity insurance with HDI Versicherung AG, HDI 1, 30659 Hannover.
Territorial Scope of Insurance Cover:
-
Germany
-
The other European countries, Turkey, the Russian Federation and other states of the former Soviet Union, as well as non-European territories of European states that are members of the EU or EEA.
The insurance covers liability claims:
(1) brought before the courts of these countries; and arising from breaches or non-observance of the laws of these countries.
(2) arising from breaches or non-observance of the laws of these countries. -
For countries not listed above:
(1) arising from activities in business audits, provided that the contract between the policyholder and the client is governed solely by German law;
(2) arising from tax consultancy services relating to the tax laws of these countries, provided that the contract between the policyholder and the client is governed solely by German law.
In both cases, the insurer’s liability is limited to the minimum coverage required by law. -
Worldwide for liability claims
arising from activities conducted through branches, subsidiaries or other consultancy offices abroad, up to the legally required minimum insurance coverage.
Information obligations pursuant to Sections 36, 37 of the German Consumer Dispute Resolution Act (VSBG)
BM Partner Revision GmbH Wirtschaftsprüfungsgesellschaft does not participate in dispute resolution proceedings before a consumer arbitration board.
General Information
BM Partner Audit GmbH Wirtschaftsprüfungsgesellschaft
Theodorstraße 180
40472 Düsseldorf
Commercial Registry Court: Local Court of Düsseldorf
Company registration number: 93514
VAT Identification Number pursuant to § 27a of the German Value Added Tax Act:
DE 228630464
Tax number:
105/5831/6109
BM Partner Audit GmbH Wirtschaftsprüfungsgesellschaft is a public accounting firm recognised in the Federal Republic of Germany by the Chamber of Public Accountants (Wirtschaftsprüferkammer), Berlin. It is registered in the Professional Register under registration number 151003800. BM Partner Audit GmbH Wirtschaftsprüfungsgesellschaft is also recognised in the Federal Republic of Germany by the Steuerberaterkammer Düsseldorf (Chamber of Tax Advisers Düsseldorf) as a professional practice company and is registered in the Professional Register of the Chamber of Tax Advisers Düsseldorf.
Management / Legal representatives
Dipl.-FinW. Uwe Komm, Certified Tax Adviser (StB)
Dipl.-Betriesbwirt Konrad Sosna LL.M., EMBA Public Auditor (WP)/Certified Tax Adviser (StB)
Dipl.-Betriebswirt Stefan Rose Public Auditor (WP)/Certified Tax Adviser (StB)/Specialist Adviser for International Tax Law (FB f. IStR)
Dipl.-Kfm. Bernhard Westermann Public Auditor (WP)/Certified Tax Adviser (StB)/Certified Public Accountant (CPA)
Dipl.-Kfm. Christoph Kneip Public Auditor (WP)/Certified Tax Adviser (StB)/Certified Public Accountant (CPA)
Contact
Phone: +49 211 9605-03
Fax: +49 211 9605-170
Email: mail@bmpartner.de
Professional titles and competent chambers
All tax advisers of BM Partner Audit GmbH Wirtschaftsprüfungsgesellschaft are licensed in the Federal Republic of Germany. The professional title ‘Steuerberater’ (Certified Tax Adviser) has been granted to them in Germany. They are members of the relevant local chamber: Steuerberaterkammer Düsseldorf, Grafenberger Allee 98, 40237 Düsseldorf.
All public auditors of BM Partner Audit GmbH Wirtschaftsprüfungsgesellschaft are licensed in the Federal Republic of Germany. The professional title ‘Wirtschaftsprüfer’ (Public Auditor) has been granted to them in Germany. They are members of the Chamber of Public Accountants.
Applicable professional regulations
For tax advisors in the company:
-
German Tax Consultancy Act (StBerG)
-
German Ordinance on the Implementation of the Tax Consultancy Act (DVStB)
-
German Professional Code of Conduct for Tax Advisers (BOStB)
-
German Regulation on the Remuneration of Tax Advisers (StBVV)
The applicable professional regulations can be accessed in their current version at:
https://www.bstbk.de/de/themen/berufsrecht.
Wirtschaftsprüfer in der Gesellschaft:
-
German Public Accountants Act (WPO)
-
German Professional Charter for Public Auditors/Sworn Accountants (BS WP/vBP)
-
Charter for Quality Control
-
Professional Liability Insurance Regulation for Public Auditors (WPBHV)
The applicable professional regulations can be accessed in their current version at:
https://www.wpk.de/wpk/rechtsvorschriften/#c1006.
Supervisory authorities
Wirtschaftsprüferkammer Deutschland (Chamber of Public Accountants Germany – WPK), a public law corporation, Rauchstraße 26, 10787 Berlin, Germany.
Steuerberaterkammer Düsseldorf, Grafenberger Allee 98, 40237 Düsseldorf
Information regarding professional indemnity insurance
BM Partner Audit GmbH Wirtschaftsprüfungsgesellschaft maintains professional indemnity insurance with HDI Versicherung AG, HDI Platz 1, 30659 Hannover.
Territorial Scope of Insurance Cover:
-
Germany
-
The other European countries, Turkey, the Russian Federation and other states of the former Soviet Union, as well as non-European territories of European states that are members of the EU or EEA.
The insurance covers liability claims:
(1) brought before the courts of these countries; and arising from breaches or non-observance of the laws of these countries.
(2) arising from breaches or non-observance of the laws of these countries. -
For countries not listed above:
(1) arising from activities in business audits, provided that the contract between the policyholder and the client is governed solely by German law;
(2) arising from tax consultancy services relating to the tax laws of these countries, provided that the contract between the policyholder and the client is governed solely by German law.
In both cases, the insurer’s liability is limited to the minimum coverage required by law. -
Worldwide for liability claims
arising from activities conducted through branches, subsidiaries or other consultancy offices abroad, up to the legally required minimum insurance coverage.
Information obligations pursuant to Sections 36, 37 of the German Consumer Dispute Resolution Act (VSBG)
BM Partner Audit GmbH Wirtschaftsprüfungsgesellschaft does not participate in dispute resolution proceedings before a consumer arbitration board.
General Information
BM Partner GmbH Steuerberatung
Theodorstraße 180
40472 Düsseldorf
Company registration number: HRB 25882
Commercial Registry Court: Local Court of Düsseldorf
VAT Identification Number pursuant to § 27a of the German Value Added Tax Act:
DE 119360743
Tax number:
105/5806/1074
Represented by the Managing Directors:
Dipl.-FinW. Uwe Komm, Certified Tax Adviser (StB)
Dipl.-Betriebswirt Konrad Sosna LL.M., EMBA Public Auditor (WP)/Certified Tax Adviser (StB)
Contact
Phone: +49 211 9605-03
Fax: +49 211 9605-170
Email: mail@bmpartner.de
BM Partner GmbH Steuerberatung is a professional practice company recognised in the Federal Republic of Germany by the Chamber of Tax Advisers Düsseldorf. It is registered in the professional register of the Chamber of Tax Advisers Düsseldorf.
Professional titles and competent chambers
All tax advisers of BM Partner GmbH Steuerberatung are licensed in the Federal Republic of Germany. The professional title ‘Steuerberater’ (Certified Tax Adviser) has been granted to them in Germany. They are members of the relevant local chamber: Steuerberaterkammer Düsseldorf, Grafenberger Allee 98, 40237 Düsseldorf.
All public auditors of BM Partner GmbH Steuerberatung are licensed in the Federal Republic of Germany. The professional title ‘Wirtschaftsprüfer’ (Public Auditor) has been granted to them in Germany. They are members of the Chamber of Public Accountants.
Applicable professional regulations
For tax advisors in the company:
-
German Tax Consultancy Act (StBerG)
-
German Ordinance on the Implementation of the Tax Consultancy Act (DVStB)
-
German Professional Code of Conduct for Tax Advisers (BOStB)
-
German Regulation on the Remuneration of Tax Advisers (StBVV)
The applicable professional regulations can be accessed in their current version at:
https://www.bstbk.de/de/themen/berufsrecht.
For Public Auditors in the company:
-
German Public Accountants Act (WPO)
-
German Professional Charter for Public Auditors/Sworn Accountants (BS WP/vBP)
-
Charter for Quality Control
-
Professional Liability Insurance Regulation for Public Auditors (WPBHV)
The applicable professional regulations can be accessed in their current version at:
https://www.wpk.de/wpk/rechtsvorschriften/#c1006.
Supervisory authorities
Wirtschaftsprüferkammer Deutschland (Chamber of Public Accountants Germany – WPK), a public law corporation, Rauchstraße 26, 10787 Berlin, Germany.
Steuerberaterkammer Düsseldorf, Grafenberger Allee 98, 40237 Düsseldorf
Information regarding professional indemnity insurance
BM Partner GmbH Steuerberatung maintains professional indemnity insurance with HDI Versicherung AG, HDI Platz 1, 30659 Hannover.
Territorial Scope of Insurance Cover:
-
Germany
-
The other European countries, Turkey, the Russian Federation and other states of the former Soviet Union, as well as the non-European territories of European states that are members of the EU or EEA.
The insurance covers liability claims:
(1) brought before the courts of these countries; and arising from breaches or non-observance of the laws of these countries.
(2) arising from breaches or non-observance of the laws of these countries. -
Worldwide, up to the statutory minimum amount of professional indemnity insurance required by law, for liability claims arising from the infringement or non-observance of foreign law, provided such claims result from professional assistance in tax matters relating to the tax law of those countries and German law is applicable to the engagement. In such cases, the insurer’s liability is limited to four times the statutory minimum amount of professional indemnity insurance. If the agreed contractual insurance cover is lower than four times the statutory minimum amount, the insurer’s liability in these cases is limited to the contractual sum insured.
-
The insurance cover does not extend to liability claims arising from activities conducted through branches, subsidiaries or other advisory offices abroad, unless such coverage has been expressly agreed.
Information obligations pursuant to Sections 36, 37 of the German Consumer Dispute Resolution Act (VSBG)
BM Partner GmbH Steuerberatung does not participate in dispute resolution proceedings before a consumer arbitration board.
General Information
mtb GmbH & Co.KG Wirtschaftsprüfungsgesellschaft
Theodorstraße 180
40472 Düsseldorf
Company registration number: HRA 26411
Commercial Registry Court: Local Court of Düsseldorf
VAT Identification Number pursuant to § 27a of the German Value Added Tax Act:
DE 814866019
Tax number:
105/5913/4118
mtb GmbH & Co. KG Wirtschaftsprüfungsgesellschaft is a public accounting firm recognised in the Federal Republic of Germany by the Chamber of Public Accountants (Wirtschaftsprüferkammer), Berlin. It is registered in the Professional Register under registration number 151207900. mtb GmbH & Co. KG Wirtschaftsprüfungsgesellschaft is also recognised in the Federal Republic of Germany by the Steuerberaterkammer Düsseldorf (Chamber of Tax Advisers Düsseldorf) as a professional practice company and is registered in the Professional Register of the Chamber of Tax Advisers Düsseldorf.
Persönlich haftender Gesellschafter:
BM Partner Audit GmbH Wirtschaftsprüfungsgesellschaft, Düsseldorf (Local Court of Düsseldorf, HRB 93514) vested with sole power of representation.
Contact
Phone: +49 211 9605-500
Fax: +49 211 9605-533
Email: info@mtb-beratung.com
Professional titles and competent chambers
All tax advisers of mtb GmbH & Co. KG Wirtschaftsprüfungsgesellschaft are licensed in the Federal Republic of Germany. The professional title ‘Steuerberater’ (Certified Tax Adviser) has been granted to them in Germany. They are members of the relevant local chamber: Steuerberaterkammer Düsseldorf, Grafenberger Allee 98, 40237 Düsseldorf.
All public auditors of mtb GmbH & Co. KG Wirtschaftsprüfungsgesellschaft are licensed in the Federal Republic of Germany. The professional title ‘Wirtschaftsprüfer’ (Public Auditor) has been granted to them in Germany. They are members of the Chamber of Public Accountants.
Applicable professional regulations
For tax advisors in the company:
-
German Tax Consultancy Act (StBerG)
-
German Ordinance on the Implementation of the Tax Consultancy Act (DVStB)
-
German Professional Code of Conduct for Tax Advisers (BOStB)
-
German Regulation on the Remuneration of Tax Advisers (StBVV)
The applicable professional regulations can be accessed in their current version at:
https://www.bstbk.de/de/themen/berufsrecht.
For Public Auditors in the company:
-
German Public Accountants Act (WPO)
-
German Professional Charter for Public Auditors/Sworn Accountants (BS WP/vBP)
-
Charter for Quality Control
-
Professional Liability Insurance Regulation for Public Auditors (WPBHV)
The applicable professional regulations can be accessed in their current version at: https://www.wpk.de/wpk/rechtsvorschriften/#c1006.
Supervisory authorities
Wirtschaftsprüferkammer Deutschland (Chamber of Public Accountants Germany – WPK), a public law corporation, Rauchstraße 26, 10787 Berlin, Germany.
Steuerberaterkammer Düsseldorf, Grafenberger Allee 98, 40237 Düsseldorf
Information regarding professional indemnity insurance
mtb GmbH & Co. KG Wirtschaftsprüfungsgesellschaft maintains professional indemnity insurance with HDI Versicherung AG, HDI Platz 1, 30659 Hannover.
Territorial Scope of Insurance Cover:
-
Germany
-
The other European countries, Turkey, the Russian Federation and other states of the former Soviet Union, as well as non-European territories of European states that are members of the EU or EEA.
The insurance covers liability claims:
(1) brought before the courts of these countries; and arising from breaches or non-observance of the laws of these countries.
(2) arising from breaches or non-observance of the laws of these countries. -
For countries not listed above:
(1) arising from activities in business audits, provided that the contract between the policyholder and the client is governed solely by German law;
(2) arising from tax consultancy services relating to the tax laws of these countries, provided that the contract between the policyholder and the client is governed solely by German law.
In both cases, the insurer’s liability is limited to the minimum coverage required by law. -
Worldwide for liability claims
arising from activities conducted through branches, subsidiaries or other consultancy offices abroad, up to the legally required minimum insurance coverage.
Information obligations pursuant to Sections 36, 37 of the German Consumer Dispute Resolution Act (VSBG)
mtb GmbH & Co. KG Wirtschaftsprüfungsgesellschaft does not participate in dispute resolution proceedings before a consumer arbitration board.