Imprint

The legal professional titles:

The legal professional titles of “Wirtschaftsprüfer” (WP – Public Accountant) and “Steuerberater” (StB – Tax Consultant) were conferred in Germany.

Chambers responsible:

Public accountants: Wirtschaftsprüferkammer (Chamber of Public Accountants)

Tax consultants in Munich: Steuerberaterkammer München (Chamber of Tax Consultants of Munich)

Professional regulations:

Public accountants:

Wirtschaftsprüferordnung (WPO – Public Accountants Code)

Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP – Professional Code of Public Accountants/Sworn Auditors)

Satzung für Qualitätskontrolle (Rules on Quality Control)

Regulation (EU) No. 537/2014 (referred to as the Auditor Regulation; the regulation defines specific requirements regarding the statutory audit of public-interest entities)

Tax consultants:

Steuerberatungsgesetz (StBerG – Tax Consultancy Act)

Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DVStB – Ordinance on the Implementation of the Provisions on Tax Consultants, Tax Agents and Tax Advisory Companies)

Gebührenverordnung für Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (StBGebV – Ordinance on the Fees of Tax Consultants, Tax Agents and Tax Consulting Companies)

Satzung über die Rechte und Pflichten bei der Ausübung der Berufe der Steuerberater und der Steuerbevollmächtigten – Berufsordnung (BOStB – Rules on the Rights and Duties concerning the Exercise of the Tax Consultancy and Tax Agency Professions – Professional Code)

Fachberaterordnung (FBO – Specialist Advisers Code)

Verordnung über die Berufsausbildung zum Steuerfachangestellten/zur Steuerfachangestellten (StFachAngAusbV – Ordinance on Vocational Training for Assistant Tax Consultants)

The above regulations and information on these are available on the websites of the Wirtschaftsprüferkammer (Chamber of Public Accountants (www.wpk.de) and the Bundessteuerberaterkammer (Federal Chamber of Tax Consultants (www.bstbk.de).

Mandatory declarations according to §§ 1 to 3 of the Ordinance on Disclosure Requirements for Service Providers (DL-InfoV – Dienstleistungs-Informationspflichten-Verordnung):

Professional liabilty insurance is provided by Versicherergemeinschaft für das wirtschaftliche Prüfungs- und Treuhandwesen, Dotzheimer Str. 23, 65185 Wiesbaden. Insurance cover, particularly in terms of territorial scope, at least meets the requirements of § 67 of the German Tax Consultancy Act (StBerG – Steuerberatungsgesetz), §§ 51 ff. of the German Ordinance on the Implementation of the Provisions on Tax Consultants, Agents in Tax Matters and Tax Consulting Companies (DvStB – Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften), § 54 of the Public Accountants Code (WPO – Wirtschaftsprüferordnung) in conjunction with the German Ordinance on the Professional Liability Insurance of Auditors and Public Accountants (WPBHV- Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer).

Out-of-court dispute settlement:

Information in accordance with the German Consumer Dispute Resolution Act (Verbraucherstreitbeilegungsgesetz, § 36) and for online dispute resolution pursuant to Art 14 (1) of the “Regulation on online dispute resolution in consumer matters” (regulation (EU) No. 524/2013 "ODR Regulation"):

The European Commission provides a platform for dispute resolution online. The platform can be accessed via the following link:

https://www.ec.europa.eu/consumers/odr

Kleeberg is not obliged or willing to take part in any dispute resolution proceedings before a consumer arbitration board.

Our General Terms of Engagement are available here (in Germany only)

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The use of contact details published in accordance with our duty to publish an imprint by third parties for the purpose of sending us any advertising and information materials that we have not expressly requested is herewith expressly prohibited. The website operators expressly reserve the right to take legal action if unsolicited advertising information is sent, such as spam emails.

Images / Pictures:

Munich-Frauenkirche: iStock/Björn Kindler

Flipchart and meeting scene: Andreas Fechner

Federal Eagle: shotshop

Others: Crowe Global