| Company name: | HLB Förderer, Keil & Partner Tax consultants, lawyers, auditors Partnerschaft mbB |
| Saarbrücken: | Blücherstraße 25 66119 Saarbrücken Tel.: +49 681 58609-0 Fax: +49 681 58609-24 |
| St. Ingbert: | Albert-Weisgerber-Allee 31 66386 St. Ingbert Tel.: +49 6894 9643-0 Fax: +49 6894 9643-44 |
| Saarlouis: | Prälat-Subtil-Ring 3 66740 Saarlouis Tel.: +49 6831 4502-0 Fax: +49 6831 4502-40 |
| E-Mail: | kontakt@hlb-fkp.de |
| Shareholder: | Dipl.-Kaufmann Thomas Salz – Chartered Accountant and Tax Consultant Heinz Joachim Maier – Lawyer, Tax Consultant, Specialist Lawyer for Tax Law Dipl.-Kaufmann Stephan Queling – Chartered Accountant and Tax Consultant Dipl.-Kaufmann Rafael Karwecki – Chartered Accountant and Tax Consultant Dipl.-Kaufmann Christian Lehr – Chartered Accountant and Tax Consultant |
Responsible supervisory authority of the tax consultant:
Saarland Chamber of Tax Consultants
Körperschaft des öffentlichen Rechts
Nell-Breuning-Allee 6
D-66115 Saarbrücken
T: +49 681 66832-0
F: +49 681 66832-32
E: stbk@stbk-saarland.de
Competent supervisory authority for lawyers:
Saarland Bar Association
Am Schloßberg 5
D-66119 Saarbrücken
T: +49 681 588280
F: +49 681 581047
E: zentrale@rak-saar.de
Competent supervisory authority of the auditors:
Chamber of Public Accountants
Regional Office Hesse, Rhineland-Palatinate, Saarland and Thuringia
Sternstraße 8
D-60318 Frankfurt am Main
T: +49 69365062630
F: +49 69365063632
E: LGS-Frankfurt@WPK.de
Job title:
The legal professional titles “tax consultant” were awarded in the Federal Republic of Germany.
Name of the professional regulation
The profession of auditors/sworn accountants, tax consultants and lawyers is essentially subject to the following professional regulations:
For tax consultants:
- Tax Consultancy Act (StBerG)
- Ordinance on the Implementation of the Regulation on Tax Consultants, Tax Agents and Tax Consultancy Companies (DVStB)
- Professional code of conduct of the chambers of tax consultants
The regulations can be viewed at the Federal Chamber of Tax Consultants at http://www.bstbk.de (under Downloads/Professional Law).
For lawyers:
- Federal Lawyers’ Act (BRAO)
- Professional Code of Conduct for Lawyers (BORA)
- Specialist lawyer regulations (FAO)
- Lawyers’ Fees Act (RVG)
Professional regulations for lawyers in the European Union The regulations can be viewed at the Federal Chamber of Lawyers at www.brak.de.
For auditors:
- Auditors’ Code (WPO)
- Professional statutes for auditors
- Statutes for quality control
- Sealing regulation
- Auditor Professional Liability Ordinance
The regulations can be viewed at the Chamber of Public Accountants at www.wpk.de (under Service/Legislation).
| Register court: | Partnership register of the local court of Saarbrücken (register number PR12) |
| Sales tax identification number: | DE138196422 |
| Professional liability insurance: | The professional activity is covered by a financial loss liability insurance policy with the Wiesbaden insurance office, Dotzheimer Straße 23, 65185 Wiesbaden, which is valid throughout the EU in connection with the insured risks and meets at least the requirements of Section 51 of the Federal Lawyers’ Act (BRAO), Section 67 of the Tax Consultancy Act (StBerG), Sections 51 et seq. Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Tax Consultancy Companies (DvStB), Section 54 of the Auditors’ Code (WPO) in conjunction with the Ordinance on the Professional Liability Insurance of Auditors and Sworn Auditors (WPBHV). |
| General Terms and Conditions of Contract (AAB): | The General Terms and Conditions of Contract for HLB Förderer, Keil & Partner Steuerberater, Rechtsanwälte, Wirtschaftsprüfer Partnerschaft mbB dated January 1, 2017 apply to all orders accepted. |
Responsible editor and webmaster for the planning, realization and support of Internet content
Heinz Joachim Maier
Blücherstraße 25
D-66119 Saarbrücken
Basic direction
The homepage contains non-political news dealing with tax, social and commercial law and is primarily aimed at the firm’s clients.
Liability
The author of this website endeavors to present the information offered here completely and correctly to the best of his knowledge and belief and to keep it up to date. Nevertheless, the author cannot accept any liability for damages that may arise from the use of the information provided – even if this is due to the use of incomplete or incorrect information. Liability for the content of linked pages is excluded, especially as the author has no influence on the content of linked pages. The provider of these external websites is therefore solely liable for the content of pages linked to from this homepage – but never the person who refers to external publications and content via a link. If linked pages contain illegal, erroneous, incomplete, offensive or immoral information (in particular due to changes to the content after the link has been set) and if the author of this site is made aware of such content on linked pages, he will immediately prevent a link to such pages.
Copyright
The content of these pages created by the author himself is protected by copyright. The information is intended for personal use only. Any use of the content of these web pages contrary to the provisions of copyright law – in particular further use such as publication, reproduction and any form of commercial use as well as disclosure to third parties – even in part or in revised form – without the express consent of the author is prohibited.
Information content
The information on this website may be changed, removed or supplemented without prior notice. The author therefore cannot guarantee the correctness, completeness, quality or topicality of the information provided.
Legal effectiveness
By using this website, the user is subject to these terms of use. These are part of the WWW offer. If parts or individual formulations of the Terms of Use do not, no longer or do not fully comply with the applicable legal situation, the content and validity of the remaining parts of the Terms of Use shall remain unaffected.
Dispute resolution
The Consumer Dispute Resolution Act (VSGB) came into force on April 1, 2016.
https://www.gesetze-im-internet.de/vsbg/
The general arbitration board for consumers “Zentrum für Schlichtung e. V.” in Kehl has started its work and can be reached at www.verbraucher-schlichter.de.
We are not obliged or willing to participate in dispute resolution proceedings before a general consumer arbitration board.
In principle, however, we are prepared to participate in dispute resolution proceedings before the arbitration board of the legal profession or the Chamber of Tax Consultants.
The arbitration board of the legal profession, which was established in 2009, has been a recognized consumer arbitration board since the VSBG came into force. The arbitration is based on the provisions of the Federal Lawyers’ Act (BRAO) and the statutes of the arbitration board of the legal profession.
In the event of disputes between tax consultants and their clients, the Chamber of Tax Consultants will mediate upon request (Section 76 (2) No. 3 of the Tax Consultancy Act – StBerG). The Chamber of Tax Consultants is obliged to attempt mediation if both parties submit a request or agree to mediation. The conduct of the mediation procedure before the Chamber of Tax Consultants is governed by the statutes and rules of procedure of the Chamber of Tax Consultants.
Responsible in this respect are:
For property law disputes arising from a client relationship between a consumer and a lawyer:
Arbitration Board of the Bar
Rauchstraße 26
10787 Berlin
www.s-d-r.org or www.schlichtungsstelle-der-rechtsanwaltschaft.de
For disputes arising from a contractual relationship between a consumer and a tax consultant:
Saarland Chamber of Tax Consultants
Nell-Breuning-Allee 6
66115 Saarbrücken
www.stbk-saarland.de