KFDS Trust and Tax Consulting Ltd.

Friedrichstrasse 94
D – 10117 Berlin

Limited liability company (GmbH)
AG Charlottenburg HRB 58619
VAT ID No.: DE18 11 34914
Tax No.: 30/378/31516

Professional Liability Insurance
HDI Versicherungs AG
HDI-Platz 1, 30659 Hannover
Territorial scope: in the Federal Republic of Germany

Mandatory information according to § 5 of the German Telemedia Act (TMG)
Provider of this website in terms of § 5 TMG is the KFDS Trust and Tax Consulting Ltd.

Registered Office
Friedrichstrasse 94
10117 Berlin
Phone: + 49 (030) 20 39 40 – 0
Fax: + 49 (030) 20 39 40 – 22

Professional title and competent chambers:

Dr. Koehler is attorney-at-law and tax advisor, and thereby a member of the Bar Association in Berlin, Littenstrasse 9,10179 Berlin, and member of the Chamber of Tax Consultants in Berlin, Wichmannstrasse 6, 10787 Berlin.
Ms. Hammerschmidt is auditor and tax advisor, and thereby a member of the Chamber of Auditors in Berlin, Rauchstrasse 26, 10787 Berlin, and a member of the Chamber of Tax Consultants in Berlin, Wichmannstrasse 6, 10787 Berlin.

Referring to the arbitration procedures in accordance with § 3 I No. 4 of the Ordinance on Service Providers’ Duty to Inform (DL-InfoV)
In case of conflicts between lawyers and their clients, the option exists – upon request – of an alternate dispute resolution in the Chamber of Lawyers in Berlin, Littenstrasse 9, 10179 Berlin, (according to § 73 Paragraph 2 No. 3 in terms of § 73 Paragraph 5 of the Federal Lawyer’s Act
(BRAO) or at the conciliation board of the federal bar association (§ 191 et seq BRAO) at the Federal Bar Association, available on the web via the homepage of the Federal Bar Association (www.brak.de), E-Mail: schlichtungsstelle@brak.de


The following fee schedules and professional rules shall apply for the company:

For lawyers:
BRAO – Federal Lawyer’s Act
RVG – Federal Code of Lawyers’ Fees
FAO – Specialist Lawyers’ Regulations
BORA – Federal Lawyers’ Code of Conduct
BRAGO – Federal Schedule of Fees for Attorneys
EuRAG -Code of Conduct of the Council of the Bars and Law Societies of the European Union and the Law on the Activity of European Lawyers in Germany

For tax advisors:
StBerG – Tax Advisory Law
DVStB – Execution of the Regulations over the Tax Counsels, Tax Representatives and Tax Consulting Companies
StBGebV – Tax Advisor Fees Regulations

For auditors:
WPO – Public Accountants Act
BS WP/vBP – Occupational Statute for Auditors/for Chartered Accountants, Statute for Quality Control Statutes for Quality Control Satzung für Qualitätskontrolle
Siegel-VO – Ordinance on Seals
WPBHV – Professional Indemnity Insurance of Chartered Accountants and Certified Chartered Accountants

The relevant rules can be found on the respective websites:
The Federal Chamber of Lawyers: www.brak.de
The Federal Chamber of Tax Consultants, Chamber of Public Accounts: www.bstbk.de
The Chamber of Auditors, Chamber of Public Accounts:www.wpk.de

Conflict of Interests
Tax consultants are prohibited from representing contradictory interests according to professional rules of conduct (§ 6 of the Code of Conduct of the Federal Chamber of Tax Consultants (BOStB). Before accepting a mandate we will therefore always consider whether any conflict of interest exists. A message sent via the Internet to the office e-mail shall not constitute a client relationship. A contract can only become effective if the client acquisition is confirmed by the office.

Exclusion of Liability
The contents of the website are provided for general information purposes only, to inform you about the respective legal areas and about the law office and its professional managers. The contents of the website do not constitute legal advice and cannot replace individual legal
consultations! The contents of the homepage have been carefully investigated. Nevertheless, no liability can be assumed for the correctness of the published contents.

Copyright Law
German copyright law governs content and works created by the page operators and presented on these pages. Duplication, processing, distribution, or any form of commercialization of such material beyond the scope of the copyright law shall require the prior written consent of its
respective author or creator.