martini + schleicher Steuerberatungsgesellschaft mbH & Co. KGRudower Chaussee 1112489 BerlinPhone: +49 30 669882-0Fax+4930669882-29E-Mail: kanzlei@msp-steuer.deInternet: www.msp-steuer.deCommercial register: Berlin-CharlottenburgDistrictCourtRegistration No:HRA 54076 BVAT-ID:DE192621024Registered office: BerlinPersonally liable partner:martini + schleicher GmbH Steuerberatungsgesellschaft Commercial register: Amtsgericht Berlin-Charlottenburg HRB 186366 BAuthorised representative:Dipl.-Wirtschaftsingenieur (FH) Stefan A. Martini, SteuerberaterRegistered office: BerlinResponsible for the contents in accordance with § 55 Absatz 2 RStV: Dipl.-Wirtschaftsingenieur (FH) Stefan A. Martini, Steuerberater (Anschrift wie oben)Supervisory authority: Chamber of Tax Advisorsof BerlinThe professional legal title of tax consultant has been awarded in the Federal Republic of Germany (Land Berlin). The profession of tax adviser is essentially subject to the following regulations:• German Tax Consultancy Act (StBerG)• Regulation for the Implementation of the Tax Advisory Act (DVStB)• Professional code of conduct for tax consultants (BOStB)• Fee Ordinance for tax adviser (StBVV)The legal practice regulations can be obtained at the Federal Chamber of Auditors of Berlin.Professional liability insurance for the occupation of the tax advisors within Germany is covered by HDI Versicherung AG, HDI-Platz 1, 30659 Hannover.Illustrations: building: EUROPA-CENTER GmbH Meetingroom: ClipdealerOther: martini+ schleicher Steuerberatungsgesellschaft mbh & Co. KGLiability for contents PursuanttoSection7,sub-paragraph1oftheTMG–Tele-MediaAct–weastheproviderofservicesare liableforourowncontentsonthesepagesinconformitywithgenerallegislation.PursuanttoSections8 to10oftheTMGweastheproviderofservicesare,however,notobligedtomonitortransmittedor stored third-party information or to search for circumstances which point to an unlawful activity. Theobligationtoremoveinformationortoblocktheirusepursuanttothegenerallegislationisnot affectedthereby.Arelevantliabilityis,however,possibleonlyafterobtainingknowledgeofaspecific violationoflaw.Uponobtainingknowledgeofrelevantviolationsoflaw,wewillimmediatelyremove such contents.Liability for Links Ourofferincludeslinkstoexternalwebsitesofthirdpartiesonthecontentsofwhichwecannotexert anyinfluence.Forthisreasonwecannotassumeanyguaranteeforsuchthird-partycontents.The providerortheoperatorofthesesitesisineachcaseliableforthecontentsofthelinkedsites.Atthetime oftheirlinkage,thelinkedsiteswerecheckedforapossiblecontraventionoflaw.Unlawfulcontentswere notevidentatthepointintimeofthelinkage.Withoutspecificindicationsofacontraventionofthelaw, apermanentcontrolofthecontentsofthelinkedsitesis,however,notreasonable.Whena contravention of the law becomes known, we will immediately remove such links. Copyright The contents and the statements on these sites which are elaborated by the operators of the sites are governed by German copyright. The reproduction, the editing, the dissemination and any kind of exploitation outside the limits of the copyright require the written consent of the respective author and/or editor. Downloads and copies of this site are only permitted for private use and not for commercial use. When the contents on this site were not prepared by the operator, the copyrights of third parties are heeded. In particular, contents prepared by third parties are marked as such. If in spite thereof you become aware of an infringement of copyright, we request your relevant information. When an infringement of law becomes known, we will immediately remove such contents. Settlement of Disputes The European Commission provides a platform for the online settlement of disputes (OS):http://ec.europa.eu/consumers/odrYou will find our e-mail address in the above imprint. Weareneitherwillingnorobligedtotakepartindisputesettlementproceedingsbeforeaconsumer conciliation board. Source: e-recht24.de
martini + schleicher Steuerberatungsgesellschaft mbH & Co. KGRudower Chaussee 1112489 BerlinPhone: +49 30 669882-0Fax+4930669882-29E-Mail:kanzlei@msp-steuer.deInternet: www.msp-steuer.deCommercial register: Berlin-CharlottenburgDistrictCourtRegistration No:HRA 54076 BVAT-ID:DE192621024Registered office: BerlinPersonally liable partner:martini + schleicher GmbH Steuerberatungsgesellschaft Commercial register: Amtsgericht Berlin-Charlottenburg HRB 186366 BAuthorised representative:Dipl.-Wirtschaftsingenieur (FH) Stefan A. Martini, SteuerberaterRegistered office: BerlinResponsible for the contents in accordance with § 55 Absatz 2 RStV: Dipl.-Wirtschaftsingenieur (FH) Stefan A. Martini, Steuerberater (Anschrift wie oben)Supervisory authority: Chamber of Tax Advisorsof BerlinThe professional legal title of tax consultant has been awarded in the Federal Republic of Germany (Land Berlin). The profession of tax adviser is essentially subject to the following regulations:• German Tax Consultancy Act (StBerG)• Regulation for the Implementation of the Tax Advisory Act (DVStB)• Professional code of conduct for tax consultants (BOStB)• Fee Ordinance for tax adviser (StBVV)The legal practice regulations can be obtained at the Federal Chamber of Auditors of Berlin.Professional liability insurance for the occupation of the tax advisors within Germany is covered by HDI Versicherung AG, HDI-Platz 1, 30659 Hannover.Illustrations: building: EUROPA-CENTER GmbHmeetingroom: ClipdealerOther: martini+ schleicher Steuerberatungsgesellschaft mbh & Co. KGLiability for contents PursuanttoSection7,sub-paragraph1oftheTMG– Tele-MediaAct–weastheproviderofservicesare liableforourowncontentsonthesepagesin conformitywithgenerallegislation.Pursuantto Sections8to10oftheTMGweastheproviderof servicesare,however,notobligedtomonitor transmittedorstoredthird-partyinformationorto searchforcircumstanceswhichpointtoanunlawful activity. Theobligationtoremoveinformationortoblock theirusepursuanttothegenerallegislationisnot affectedthereby.Arelevantliabilityis,however, possibleonlyafterobtainingknowledgeofaspecific violationoflaw.Uponobtainingknowledgeof relevantviolationsoflaw,wewillimmediately remove such contents.Liability for Links Ourofferincludeslinkstoexternalwebsitesofthird partiesonthecontentsofwhichwecannotexert anyinfluence.Forthisreasonwecannotassume anyguaranteeforsuchthird-partycontents.The providerortheoperatorofthesesitesisineachcase liableforthecontentsofthelinkedsites.Atthetime oftheirlinkage,thelinkedsiteswerecheckedfora possiblecontraventionoflaw.Unlawfulcontents werenotevidentatthepointintimeofthelinkage.Withoutspecificindicationsofacontraventionof thelaw,apermanentcontrolofthecontentsofthe linkedsitesis,however,notreasonable.Whena contraventionofthelawbecomesknown,wewill immediately remove such links. Copyright The contents and the statements on these sites which are elaborated by the operators of the sites are governed by German copyright. The reproduction, the editing, the dissemination and any kind of exploitation outside the limits of the copyright require the written consent of the respective author and/or editor. Downloads and copies of this site are only permitted for private use and not for commercial use. When the contents on this site were not prepared by the operator, the copyrights of third parties are heeded. In particular, contents prepared by third parties are marked as such. If in spite thereof you become aware of an infringement of copyright, we request your relevant information. When an infringement of law becomes known, we will immediately remove such contents. Settlement of Disputes TheEuropeanCommissionprovidesaplatformfor the online settlement of disputes (OS):http://ec.europa.eu/consumers/odrYouwillfindoure-mailaddressintheabove imprint. Weareneitherwillingnorobligedtotakepartin disputesettlementproceedingsbeforeaconsumer conciliation board. Source: e-recht24.de