Imprint

Imprint

Disclosures in accordance with section 5 TMG, sections 2, 3 DL-InfoV, section 36 VSBG and Art. 14 Regulation (EU) No. 524/2013 (ODR Regulation)

Treuhand Weser-Ems GmbH
Wirtschaftsprüfungsgesellschaft

Treuhand Rechtsberatung Hochhäusler · Duwe & Partner
Partnerschaft von Rechtsanwälten mbB

Treuhand Weser-Ems Unternehmensberatung GmbH

Treuhand Weser-Ems GmbH

Wirtschaftsprüfungsgesellschaft

Langenweg 55
26125 Oldenburg
Germany

Telephone: +49 (0) 441 9710-0
Fax: +49 (0) 441 9710-401
E-Mail: info@treuhand.de
Web: https://www.treuhand.de

Legal form: Gesellschaft mit beschränkter Haftung (German limited liability company)
Court of registration: Oldenburg District Court
Registration number: HRB 2201
VAT number: DE 117483218

Authorised representatives (managing directors):

Kersten Duwe RA, StB (CEO) • Jan Graunke WP, StB • Ralf Hochhäusler RA, FAStR • Alfons L. Kosse WP, StB • Carsten Schürmann WP, StB • Klaus Schur WP, StB • Klaus Wilke RA, StB • Bernard Witte, WP/StB • Michael Wurthmann RA, StB

Supervisory Authority:

Treuhand Weser-Ems GmbH Wirtschaftsprüfungsgesellschaft is subject to supervision by the Wirtschaftsprüferkammer (Chamber of Auditors), Rauchstrasse 26, 10787 Berlin, Germany. It is approved by the Wirtschaftsprüferkammer and listed in the professional register with the consecutive number 150 8318 00 as a Wirtschaftsprüfungsgesellschaft (auditing company).

State of admission and legal occupational title of the professionals:

The auditors employed at Treuhand Weser-Ems GmbH Wirtschaftsprüfungsgesellschaft are admitted to practice in the Federal Republic of Germany and have the occupational title of “Wirtschaftsprüfer” or “Wirtschaftsprüferin” (auditor). The tax advisers employed by the company are admitted to practice in the Federal Republic of Germany and have the occupational title “Steuerberater” or “Steuerberaterin” (tax consultant).

Responsible Chamber:

The auditors are members of the Wirtschaftsprüferkammer (Chamber of Auditors), Rauchstr. 26, 10787 Berlin, Germany.

The tax advisers are members of the Steuerberaterkammer Niedersachsen (Chamber of Tax Consultants Lower Saxony), Adenauerallee 20, 30175 Hanover, Germany.

Regulations governing the auditor profession:

  • Wirtschaftsprüferordnung (WPO, German Auditors’ Ordinance)
  • Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP, Professional Statutes for Auditors/sworn Public Accountants)
  • Satzung für Qualitätskontrolle (Quality Control Statute)
  • Wirtschaftsprüfer-Berufshaftpflichtverordnung (WPBHV, Auditors’ Liability Ordinance)

The professional regulations for auditors can be viewed at the Chamber of Auditors. You will find these on its website:
https://www.wpk.de/wpk/rechtsvorschriften/

Professional regulations for tax consultants:

  • Steuerberatungsgesetz (German Tax Consultancy Act)
  • Durchführungsverordnung zum Steuerberatungsgesetz (Implementing Regulation to the German Tax Consultancy Act)
  • Berufsordnung der Bundessteuerberaterkammer (Professional Ordinance of the Federal Chamber of Tax Consultants)
  • Steuerberatervergütungsverordnung (German Tax Consultants’ Payment Ordinance)
  • Fachberaterordnung (German Specialist Consultants Ordinance)

The professional regulations for tax consultants can be viewed at the Federal Chamber of Tax Consultants. You will also find these on its website:
https://www.bstbk.de/de/steuerberater/berufsrecht/

Professional liability insurance for auditors and tax advisers:

Treuhand Weser-Ems GmbH Wirtschaftsprüfungsgesellschaft maintains the professional liability insurance stipulated as per section 54 WPO at HDI Versicherung AG, HDI-Platz 1, 30659 Hanover, Germany. Territorial insurance cover is unrestricted.

Note in accordance with section 36 VSBG (Verbraucherstreitbeilegungsgesetz, German Consumer Dispute Resolution Act):

Treuhand Weser-Ems GmbH Wirtschaftsprüfungsgesellschaft is neither prepared nor obliged to participate in dispute resolution proceedings at a consumer arbitration centre and there is no obligation to participate on the grounds of legal regulations.

Note in accordance with Article 14 Regulation (EU) No. 524/2013

(EU Regulation on online dispute resolution for consumer disputes):
In accordance with Article 14 of Regulation (EU) No. 524/2013 there is an obligation to refer to the EU platform for extra-judicial online dispute resolution for consumers (ODR-Platform) https://ec.europa.eu/consumers/odr/

There is also no obligation to participate in proceedings of the consumer arbitration centre responsible in the event of online disputes.

Treuhand Rechtsberatung Hochhäusler · Duwe & Partner
Partnerschaft von Rechtsanwälten mbB

Langenweg 55
26125 Oldenburg
Germany

Telephone: +49 (0) 441 9710-200
Fax: +49 (0) 441 9710-299
E-Mail: info@treuhand-recht.de

Legal form: Partnerschaftsgesellschaft mit beschränkter Berufshaftung (German partnership with limited professional liability)
Court of registration: Hannover District Court
Registration number: PR 110146
VAT number: DE 155653672

Authorised representatives (shareholders):

Ralf Hochhäusler RA, FAStR • Kersten Duwe RA, StB • Klaus Wilke RA, StB • Michael Wurthmann RA, StB • Dr Christoph Bode, RA

Supervisory Authority:

Treuhand Rechtsberatung Hochhäusler · Duwe & Partner Partnerschaft von Rechtsanwälte mbB is subject to the supervision of the Rechtsanwaltskammer Oldenburg (Oldenburg Bar Association), Staugraben 5, 26122 Oldenburg, Germany.

State of admission and legal occupational title of the professionals:

The lawyers employed at Treuhand Rechtsberatung Hochhäusler · Duwe & Partner Partnerschaft von Rechtsanwälten mbB are approved to practice in the Federal Republic of Germany and hold the professional title “Rechtsanwalt” or “Rechtsanwältin” (Attorney). The tax advisers are approved to practice in the Federal Republic of Germany and have the occupational title “Steuerberater” or “Steuerberaterin” (tax adviser).

Chamber responsible:

The lawyers are members of the Rechtsanwaltskammer Oldenburg (Oldenburg Bar Association), Staugraben 5, 26122 Oldenburg, Germany.
The tax advisers are members of the Steuerberaterkammer Niedersachsen (Chamber of Tax Consultants Lower Saxony), Adenauerallee 20, 30175 Hanover, Germany.

Regulations governing the legal profession

The following professional regulations apply to the lawyers:

  • Bundesrechtsanwaltsordnung (BRAO, German Federal Layers’ Ordinance)
  • Rechtsanwaltsvergütungsgesetz (RVG, German Lawyers’ Compensation Act)
  • Berufsordnung für Rechtsanwälte (BORA, Professional Ordinance for Lawyers)
  • Fachanwaltsordnung (FAO, Specialist Lawyer Ordinance)
  • Professional rules of the Council of Bars and Law Societies of Europe (CCBE, Commission de Conseil des Barreaux européens)

The professional regulations can be viewed at the Oldenburg Bar Association. You will also find these on the website of the Bundesrechtsanwaltskammer (German Federal Bar Association): www.brak.de.

Professional regulations for tax advisers

The following professional regulations apply to the tax advisers:

  • Steuerberatungsgesetz (German Tax Consultancy Act)
  • Durchführungsverordnung zum Steuerberatungsgesetz (Implementing Regulation to the German Tax Consultancy Act)
  • Berufsordnung der Bundessteuerberaterkammer (Professional Ordinance of the Federal Chamber of Tax Consultants)
  • Steuerberatervergütungsverordnung (German Tax Consultants’ Payment Ordinance)
  • Fachberaterordnung (German Specialist Consultants Ordinance)

The professional regulations for tax consultants can be viewed at the Federal Chamber of Tax Consultants. You will also find these on its website: https://www.bstbk.de/de/steuerberater/berufsrecht/

Professional liability insurance:

Partnerschaftsgesellschaft Hochhäusler • Duwe & Partner Rechtsanwälte • Steuerberater PartG mbB maintains the professional liability insurance stipulated as per sections 51, 51a BRAO and section 67 StBerG at HDI Versicherung AG, HDI-Platz 1, 30659 Hanover, Germany. Territorial insurance cover is unrestricted.

Note in accordance with Article 14 Regulation (EU) No. 524/2013
(EU Regulation on online dispute resolution for consumer disputes):

Treuhand Rechtsberatung Hochhäusler · Duwe & Partner Partnerschaft von Rechtsanwälte mbB is neither prepared nor obliged to participate in dispute resolution proceedings at a consumer arbitration centre and there is no obligation to participate on the grounds of legal regulations.

Note in accordance with Article 14 Regulation (EU) No. 524/2013
(EU Regulation on online dispute resolution for consumer disputes):

In accordance with Article 14 of Regulation (EU) No. 524/2013 there is an obligation to refer to the platform of the EU for extra-judicial online dispute resolution for consumers (ODR-Platform): https://ec.europa.eu/consumers/odr/

There is also no obligation to participate in proceedings of the consumer arbitration centre responsible in the event of online disputes.

Treuhand Weser-Ems Unternehmensberatung GmbH

Langenweg 55
26125 Oldenburg
Germany

Telephone: +49 (0) 441 9710-254
Fax: +49 (0) 441 9710-225
E-Mail: beratung@treuhand.de
Web: www.treuhand.de

Legal form: Gesellschaft mit beschränkter Haftung (German limited liability company)
Court of registration: Oldenburg District Court
Registration number: HRB 383
VAT number: DE 811239384

Authorised representatives (Managing Directors):

Dipl.-Kaufmann Thorsten Trippler

Professional liability insurance:

The Treuhand Weser-Ems Unternehmensberatung GmbH maintains a professional liability insurance at HDI Versicherung AG, HDI-Platz 1, 30659 Hanover, Germany. The territorial insurance cover is unrestricted.

Note in accordance with section 36 VSBG (Verbraucherstreitbeilegungsgesetz, or German Consumer Dispute Resolution Act):

Treuhand Weser-Ems Unternehmensberatung GmbH is neither prepared nor obliged to participate in dispute resolution proceedings at a consumer arbitration centre and there is no obligation to participate on the grounds of legal regulations.

Note in accordance with Article 14 Regulation (EU) No. 524/2013
(EU Regulation on online dispute resolution for consumer disputes):

In accordance with Article 14 of Regulation (EU) No. 524/2013 there is an obligation to refer to the platform of the EU for extra-judicial online dispute resolution for consumers (ODR-Platform): https://ec.europa.eu/consumers/odr/

There is also no obligation to participate in proceedings of the consumer arbitration centre responsible in the event of online disputes.

Concept & realisation:

Frese&Wolff Werbeagentur GmbH
Donnerschweer Straße 79
26123 Oldenburg
Germany
www.frese-wolff.de