Disclaimer

ELWISS Krogmann & Kassen Partnerschaft mbB Steuerberatungsgesellschaft

Girardetstraße 1
45131 Essen

Tel: +49 201 43 77 30
Fax:+49 201 43 77 322
Email: essen@elwiss.de
www.elwiss.de

ELWISS GmbH Wirtschaftsprüfungsgesellschaft

Schirmerstraße 71
40211 Düsseldorf

Tel.: +49 211 233 966-0
Fax: +49 211 233 966-29
E-Mail: düsseldorf@elwiss.de
www.elwiss.de

Niederlassung Hamburg
Glockengießerwall 3
20095 Hamburg

Tel.: +49 40 68 9999-0
Fax: +49 40 68 9999-0
E-Mail: hamburg@elwiss.de
www.elwiss.de

ELWISS Niederrhein GmbH Steuerberatungsgesellschaft

Breite Straße 38
41460 Neuss

Tel.: +49 2131 66299-0
Fax: +49 2131 66299-99
E-Mail: neuss@elwiss.de
www.elwiss.de

Office Niederkrüchten

An der Beek 255
41372 Niederkrüchten
Tel.: +49 2131 66299-0
Fax: +49 2131 66299-97

The following information contains the legally prescribed mandatory details for provider identification for the website www.elwiss.de

Professional Titles

All of the persons on this website designated as attorney at law, certified tax advisor or German certified auditor bear the respective professional title conferred in Germany of “Rechtsanwalt”, “Steuerberater” or “Wirtschaftsprüfer” and are admitted by the relevant competent professional associations.

Professional Regulations

The professional regulations for lawyers are:

• Federal Lawyers’ Act
• Law on the Remuneration of Lawyers
• Professional Code for Lawyers
• Specialist Lawyers’ Regulations

The texts of the relevant rules can be found on the homepage of the Federal Chamber of Lawyers (http://www.brak.de under the heading “Professional Law” > “Professional Rules”).

The authoritative professional regulations for tax consultants are:

• Tax Consultancy Act
• Implementing Regulation to the Tax Consultancy Act
• Professional Code of the Federal Chamber of Tax Consultants
• Schedule of Fees for Tax Consultants.

The texts of the rules can be found on the homepage of the Federal Chamber of Tax Consultants (http://www.bstbk.de under the heading “The Tax Consultant“ > “Professional Law”).

The authoritative professional regulations for chartered accountants are:

• Law Regulating the Profession of Chartered Accountant
• Professional Code for Chartered Accountants and Sworn Auditors
• Statutes for Quality Control
• Regulations on Professional Indemnity Insurance for Chartered Accountants

The texts of the rules can be found on the homepage of the Chamber of Chartered Accountants (http://www.wpk.de under the heading “Legal Provisions”.

Legal Notices

Content of the website:

The statements on the Internet page have been verified. Irrespective of this, no guarantee of completeness, accuracy and most current update of the information is undertaken.

E-mail:

The sending of emails from the webpage has no legal validity in terms of deadlines. At this point, it should also be noted that communication by email over the Internet is not secure and that opportunities for outside access and data manipulation exist. There is no liability either for the content or the manipulation of the content of emails.

External references and links:

We declare that at the time of the linking of a cross-reference (hyperlink) to another Internet page, that page was free from illegal content. We take no responsibility for the content and design of the linked Internet page and do not adopt the content and design of the Internet page as our own. We are under no obligation to continually check content for changes once linked, as this could establish a responsibility on our part to do so. We cannot accept any responsibility for illegal content of the linked pages that is accepted at a later date. The provider of the Internet page that is linked to is solely liable.

Data Protection:

If within the Internet service the possibility exists of submitting personal or business data (email addresses, names, and addresses), then the divulgence of this data on the part of the user is affected on a voluntary basis. The use of all offered services is – as far as technically possible and reasonable – is also permitted without the provision of such data or by the provision of anonymized data or a pseudonym.

Legal Validity:

Should individual formulations or parts of this text no longer comply or no longer fully comply with the valid legal situation, then the remaining parts of this declaration remain unaffected.

Forms of Speech:

Where on the Internet pages of ELWISS, titles that are used both for women and men are used in the masculine form, then these titles apply to women in the feminine form. Likewise, for selected feminine forms of speech, these titles apply for men in the masculine form of speech.

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By continuing to use this site without changing your settings you consent to our use of cookies as described above.