KORTE und PARTNER

Korte & Partner

Tax Advisors - Financial Auditors - Advocates

Paulusstr. 24a, 45657 Recklinghausen, Germany
Tel.: 0049 2361/9291-0, Fax: 0049 2361/9291-99

E-Mail: info@korte-partner.de

Eingetragene Partnerschaft
Amtsgericht Essen PR 907
VAT identification number: DE219704667

Specifications made with regards to § 5 Telemediengesetz (TMG) and §§ 2, 3 Dienstleistungs-Informationspflichten-Verordnung (DL-InfoV)

Partners und legal representatives:

The professional qualifications were granted in the Federal Republic of Germany (state of North Rhine-Westphalia).

The applying professional regulations are:

  • "Steuerberatergesetz" of 11/04/1975 (BGB1 I S. 2735, last changed by the "Altersvermögensgesetz" of 06/26/2001 - BGB1 I S. 1310)
  • "Wirtschaftsprüferordnung" of 11/05/1975 (BGB1 I S. 2803, last changed by the "Gesetz zur Beendigung der Diskriminierung gleichgeschlechtlicher Gemeinschaften" of 02/16/2001 - BGB1 I S. 266)
  • "Bundesrechtsanwaltsordnung" of 08/01/1959 (BGB1 I S. 565, last changed by the "Gesetz zur Einführung des Euro in Rechtspflegegesetzen" BGB1 I S. 3574 of 21/13/2001).

Tax Accountants are regulated regarding their profession by:

  • Steuerberatungsgesetz (StBerG)
  • Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)
  • Berufsordnung (BOStB)
  • Steuerberatergebührenverordnung (StBGebV)

Insight into the statutory provisions is given by the Bundessteuerberaterkammer (http://www.bstbk.de) or the Steuerberaterkammer Westfalen-Lippe (http://www.stbk-nrw.de/Westf-lippe/Index.htm).

CPAs are regulated regarding their profession by:

  • Wirtschaftsprüferordnung (WPO)
  • Satzung der Wirtschaftsprüferkammer über die Rechte und Pflichten bei der Ausübung der Berufe des Wirtschaftsprüfers und des vereidigten Buchprüfers (Berufssatzung)

Insight into the statutory provisions is given by the Wirtschaftsprüferkammer (http://www.wpk.de).

Advocates are regulated regarding their profession by:

  • Bundesrechtsanwaltsordnung (BRAO)
  • Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte (RVG)
  • Rechtsberatungsgesetz (RBerG)
  • Rechtsanwaltsordnung - Berufsordnung für Rechtsanwälte (BORA)
  • Fachanwaltsordnung (FAO)

Insight into the statutory provisions is given by the Bundesrechtsanwaltskammer (http://www.brak.de) or Rechtsanwaltskammer Hamm (http://www.rechtsanwaltskammer-hamm.de).

Professional liability insurance:

Korte & Partner holds the necessary professional liability insurance at HDI Gerling Firmen und Privat Versicherung AG, Riethorst 2, 30659 Hannover.

Spatial coverage:

The spatial coverage depends on which task is being fulfilled (legal advise, accounting and auditing, tax consulting).

a) Spatial coverage for legal advice:

  • (1) Germany
  • (2) other European countries Insurance covers liability claims that refer to actions
    a) in connection with the advice and the preoccupation regarding European rights;
    b) of the advocate before European courts

(3) worldwide,  in the amount of the statutory minimum sum insured for liability claims from the laying claims of the policy holder before non-European courts.

(4) The insurance cover does not refer to liability claims from activities by law firms or offices run or kept from abroad.

b) Spatial coverage for Accounting and Auditing:

  • (1) Germany
  • (2) other European countries, Turkey and the States in the area of the former Sowjet Union including Lithuania, Latvia and Estonia:
  • Insurance covers liability claims
    a) that are enforced before courts of these countries as well as
    b) from the violation or nonobservance of the laws of these countries.
  • (3) For the countries not previously mentioned:
    a) from economic analyzing, if the appointment solely underlies German law,
    b) from business help in tax issues concerning the concession tax law of states that are not previously mentioned, if the appointment solely underlies German law. In both cases, the insurance benefit is limited to the statutory minimum sum insured.
  • (4) worldwide for liability claims from actions that are carried out via branch offices, regional offices or further helpdesks abroad, namely at most in the amount of the statutory minimum sum insured.

c) Spatial coverage for CPAs:

  • (1) Germany
  • (2) Other European countries, Turkey and the States in the area of the former Sowjet Union including Lithuania, Latvia and Estonia:
    Insurance covers liability claims
    a) that are enforced before courts of these countries as well as
    b) from the violation or nonobservance of the laws of these countries.
  • (3) For the countries not previously mentioned:
    (a )from economic analyzing, if the appointment solely underlies German law,
    (b) from business help in tax issues concerning the concession tax law of states that are not previously mentioned, if the appointment solely underlies German law. In both cases, the insurance benefit is limited to the statutory minimum sum insured.
  • (4) worldwide for liability claims from actions that are carried out via branch offices, regional offices or further helpdesks abroad, namely at most in the amount of the statutory minimum sum insured.

d) Business help in tax issues (tax advice):

  • (1) Germany
  • (2) Other European countries, Turkey and the States in the area of the former Sowjet Union including Lithuania, Latvia and Estonia:
    Insurance covers liability claims      
    (a) that are enforced before courts of these countries as well as
    (b) from the violation or nonobservance of the laws of these countries.
  • (3) worldwide in the amount of the statutory minimum sum insuredfor liability claims from the violation or nonobservance of foreign law, as long as they originate from business help in tax issues concerning the concession tax law of these states and as long as the appointment underlies German law.
  • (4) The insurance cover does not refer to liability claims arising from actions that are carried out by branch offices, regional offices or further helpdesks abroad.

More extensive information concerning services is displayed in our law firm and is free to be reviewed.

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MADE73 - Herne
Internet: www.made73.de

Text and Translation:

Silja Ahlemeyer
Internet: www.silja-ahlemeyer.de

Disclaimer:

Despite a careful check as regards content, the author is not responsible for any contents linked or referred to from his pages. If any damage occurs by the use of information presented there, only the author of the respective pages might be liable, not the one who has linked to these pages.

© Korte & Partner | Steuerberater | Wirtschaftsprüfer | Rechtsanwälte - Paulusstr. 24a - 45657 Recklinghausen - Germany - Tel. 0049 2361/9291-0 - Fax 0049 2361/9291-99