Hägele Fehling GbR Lawyer, Auditor, Tax Accountant
Herzogspitalstraße 8 80331 Munich, Germany Phone: +49.89.230004.0 Fax: +49.89.23.0004.20 E-Mail: kanzlei@hfgbr.de Internet: http://hfgbr.de Tax number of the partnership: DE224892145
Authorised to represent in accordance with § 5 TMG:
- Jürgen Fehling
- Matthias Hägele
HF GmbH Auditing Company
Herzogspitalstraße 8
80331 München
Germany
Phone: +49.89.230004.0
Fax: +49.89.230004.20
E-mail: kanzlei@hfgbr.de
Internet: http://www.hfgbr.de
Tax number of the partnership: DE248722987 Executive director: Mr Jürgen Fehling (auditor and tax consultant) Register of companies: local court of first instance München HRB 162 336
Other information in accordance with § 5I No. 3, 5 Telemedia Act (TMG):
1. Responsible chambers and controlling authorities
The legal job title of “Rechtsanwalt” or “Rechtsanwältin” (lawyer) was awarded in the Federal Republic of Germany. They are entered at the relevant supervisory authority, the
Bar Association Munich Landwehrstraße 61 80336 Munich Germany Phone: + 49 / 89 / 53 29 44 – 0 Fax: + 49 / 89 / 53 29 44 – 28 Internet: www.rechtsanwaltskammer-muenchen.de
The legal job title “Wirtschaftsprüfer” or “Wirtschaftsprüferin” (auditor) was awarded in the Federal Republic of Germany. They are entered at the relevant supervisory authority, the
Chamber of Auditors Rauchstraße 26 10787 Berlin Germany Phone: + 49.30.726161.0 Fax: + 49.30.726161.212 Internet: www.wpk.de
The legal job title “Steuerberater” or “Steuerberaterin” (auditor) was awarded in the Federal Republic of Germany. They are entered at the relevant supervisory authority, the
Chamber of Tax Consultants Munich Nederlinger Straße 9 80638 Munich Germany Phone: + 49 / 89 / 15 79 02 – 0 Fax: + 49 / 89 / 15 79 02 – 19 Internet: www.stbk-muc.de.
2. Regulations concerning professional law
Lawyers: In principle, the legal profession is subject to the following legal regulations of the profession:
- Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland (Law Implementing the Directives of the European Community pertaining to the professional law regulating the legal profession in Germany) http://www.brak.de/w/files/02_fuer_anwaelte/EuRAG_Eng._090615.pdf
- Berufsregeln der Rechtsanwälte der Europäischen Union (Law implementing the Directives of the European Community pertaining to the professional law regulating the legal profession) http://www.brak.de/w/files/02_fuer_anwaelte/Berufsregeln_Mai%202006_090615.pdf
- Rechtsanwaltsvergütungsgesetz (lawyers´compensation act) http://www.gesetze-im-internet.de/rvg/index.html
- Bundesrechtsanwaltsordnung (Federal Lawyers’ Act) http://bundesrecht.juris.de/bundesrecht/brao/index.html
- Fachanwaltsordnung (Rules and Regulation for Specialist Solicitors) http://www.brak.de/w/files/02_fuer_anwaelte/berufsrecht/faostand01.01.11_korr.pdf
- Berufsordnung (Professional Bylaws of the Federal Chamber) http://www.brak.de/w/files/02_fuer_anwaelte/berufsrecht/bora_stand_01.11.12.pdf http://www.brak.de/w/files/02_fuer_anwaelte/berufsrecht/bora_engl_stand_1_11_2011.pdf
Auditors: The profession of auditors/sworn chartered accountants is subject to the following legal regulations of the profession:
- Wirtschaftsprüferordnung (Act on the Profession of Auditors) http://www.wpk.de/pdf/wpo.pdf
- Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (Professional Articles for Accountants) http://www.wpk.de/pdf/bs-wpvbp.pdf
- Satzung für Qualitätskontrolle (Quality Control Articles) http://www.wpk.de/pdf/qk-satzung.pdf
- Siegelverordnung (Seal ordinance) http://www.dr-ehlers.com/wp-content/uploads/2012/10/Verordnung_ueber_die_Gestaltung_des_Siegels_der_Wirtschaftspruefer__Siegel-VO_.pdf
- Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung (Rules on Accountant’s Professional Indemnity Insurance) http://www.wpk.de/pdf/WPBHV.pdf
Tax consultants: The profession of tax consultants/sworn chartered accountants is subject to the following legal regulations of the profession:
- Steuerberatungsgesetz (Tax consultants’ Act) http://www.gesetze-im-internet.de/bundesrecht/stberg/gesamt.pdf
- Verordnung zur Durchführung des Steuerberatungsgesetzes (tax advisory law) http://www.gesetze-im-internet.de/stbdv/
- Berufsordnung der Bundessteuerberaterkammer (Professional Code of the Federal Chamber of Tax Consultants) http://www.bstbk.de/export/sites/standard/de/ressourcen/Dokumente/04_presse/publikationen/03_berufsrecht/10506_BSK_Berufsordnung_final.pdf
- Steuerberatergebührenverordnung (Advisors Fees Schedule) http://www.stbk-berlin.de/klcms2/mediathek/files/PDFs/berufsrecht_StBGebV.pdf
3. Required data in accordance with §§ 1 – 3 DLInfoV
Hägele Fehling GbR and HF GmbH audit firm: The professional indemnity insurance for the lawyers, tax consultants and auditors of both companies exists at the HDI-Gerling Firmen und Privat Vers. AG, post office box 10 22 51, 70018 Stuttgart. The area of applicability of the insurance protection contains activities in the member countries of the European Union and is at least adequate to the exigencies of the § 51 Federal Lawyers´ Act (BRAO), § 67 Consultancy Act (StBerG), §§ 51 ff. tax advisory law (DvStB) and § 54 Act on the Profession of Auditors (WPO) in conjunction with the legal ordinance about the professional indemnity insurance of the auditors and certified accountants (WPBHV).