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Client circular notes I/2012

Information for interested clients, business partners and local companies.
Client circular notes I/2012

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HLB Stückmann is always interested in meeting motivated, creative and bright minds.
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Address

HLB Dr. Stückmann und Partner
Business auditing company
Tax consulting company

Elsa-Brändström-Str. 7
D 33602 Bielefeld
Phone: +49 (0)521 | 2993-00
Fax: +49 (0)521 | 2993-05
info(at)stueckmann.de

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HLB Dr. Stückmann und Partner

E-Mail: info(at)stueckmann.de
Business auditing company
Tax consulting company

Bielefeld:

Elsa-Brändström-Str. 7
33602 Bielefeld
Phone: +49 (0)521 | 2993-00
Fax: +49 (0)521 | 2993-05

Detmold:

Lagesche Straße 74 - 76
32756 Detmold
Phone: +49 (0)5231 | 45998-100
Fax: +49 (0)5231 | 45998-105

Value Added Tax Reg.No. according to sec. 27 a of the Value Added Tax Act:

DE124067414

The Allgemeine Auftragsbedingungen für Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften (General Terms and Conditions for Certified Public Accountants and Auditing Firms) published by the Institut der Wirtschaftsprüfer e.V., Berlin (IdW) (Institute of German Public Auditors (effective as of 1 January 2002) shall apply to all contracts.

All contracts shall be governed by German law. The place of jurisdiction is Bielefeld.

As requested by professional codes of practice, the firm has concluded a professional indemnity with HDI-Gerling AG, Riethorst 2, 30659 Hannover.

The extent of the insurance cover shall comply, especially with regard to the local scope of application, with § 67 Steuerberatungsgesetz (German Tax Advisory Law),
§§ 51 ff. Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DvStB; Implementing  Regulations on the Provisions dealing with Tax Advisors, Tax Agents and Tax Consultancy Firms ), § 54 Wirtschaftsprüferordnung (WPO; German Public Auditors Code) in connection with the Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer (WPBHV, Regulation on professional insurance for Public Auditors and Sworn accountants).

The responsible regulatory authorities are:

All professional titles were conferred in the Federal Republic of Germany.

Professional regulations for chartered accountants:

  • The Chartered Accountant Act (Wirtschaftsprüfungsordnung, WPO)
  • Statute Regulating the Profession of Chartered Accountant/Sworn Auditor (Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer, BS WP/ vBP)
  • Chartered Accountants’ Professional Indemnity Insurance Regulation (Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung , WPBHV)
  • Regulation on the Examination of Chartered Accountants (Wirtschaftsprüferprüfungsverordnung , WiPrPrüfV)
  • Regulation on the Recognition of Chartered Accountants’ Exams
    (Wirtschaftsprüfungsexamens-Anrechnungsverordnung , WPAnrV)
  • Quality Control Statute (Satzung für Qualitätskontrolle)

You will find the regulations in German on the website of the Chamber of Public Accountants at www.wpk.de (under “Rechtsvorschriften”).

Professional law regulations for tax consultants:

  • Tax Consultants’ Act (Steuerberatungsgesetz, StBerG)
  • Regulation on Implementing the Requirements Governing Tax Consultants, Tax Agents and Tax Consultancy Companies (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften, DVStB)
  • Statute on the Rights and Responsibilities of the Professions of Tax Consultant and Tax Agent (Satzung über die Rechte und Pflichten bei der Ausübung der Berufe der Steuerberater und Steuerbevollmächtigten, BOStB)
  • Regulation on the Scale of Fees for Tax Consultants, Tax Agents and Tax Consultancy Companies (Gebührenverordnung für Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften, StBGebV)

You will find the regulations in German on the website of the Federal Chamber of Tax Consultants at www.bstbk.de (under “Downloads/Berufsrecht”).

Professional regulations for lawyers:

  • The Federal Lawyers’ Act (Bundesrechtsanwaltsordnung)
  • Regulations for Specialist Lawyers (Fachanwaltsverordnung)
  • The Professional Code of Conduct (Berufsordnung)
  • Law on the Remuneration of Lawyers (Rechtsanwaltsvergütungsgesetz)
  • Federal Scale of Legal Fees (Bundesgebührenordnung)
  • Code of Conduct for Lawyers in the European Community
  • Law Regulating the Activity of European Lawyers in Germany (Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland, EuRAG)
  • Law Implementing the Directives of the European Community
  • The Money Laundering Act (Geldwäschebekämpfungsgesetz)
  • Recommendations for lawyers regarding the regulations of the Money Laundering Act and money laundering
  • Guidelines of the Austrian Bar Association (Österreichischer Rechtsanwaltskammertag)

You will find the regulations in German on the website of the German Federal Chamber of Lawyers at www.brak.de (under “Berufsrecht”).

Responsibility for the content according to sec 10 (3) MDStV:

Arnold Chr. Stange
HLB Dr. Stückmann und Partner
Elsa-Brändström-Str. 7
D-33602 Bielefeld
T: +49 (0)521 | 2993-166
F: +49 (0)521 | 2993-08
stange(at)stueckmann.de

Design and implementation of the website:

Tüchtig GmbH & Co. KG - Internet solutions
Markgrafenstraße 3, D-33602 Bielefeld
Tel: +49 (0)521 | 3840220
E-Mail: info(at)tuechtig.de, Internet: www.tuechtig.de

Text:

TEXTARBEIT – Dagmar Macêdo
Culemannstraße 3, D-33604 Bielefeld
Tel: +49 (0)521 | 2705327
E-Mail: post(at)macedo.de, Internet: www.macedo.de

Disclaimer:

HLB Dr. Stückmann und Partner has compiled and checked the content of its website with great care. However, HLB Dr. Stückmann und Partner gives no guarantee or warranty and assumes no liability that the information provided in this website is correct, complete, and up-to-date. This also applies to all links on this website. HLB Dr. Stückmann und Partner has no control of the content of pages maintained now or in the future by external providers/organisations that can be accessed through its site. The firm therefore expressly distances itself from any illegal or unethical content of linked pages. The provider of the linked site alone, and not HLB Dr. Stückmann und Partner, is liable for illegal, inaccurate or incomplete content and particularly for any damage resulting from the utilisation or non-utilisation of the information in the linked sites. By setting links, HLB Dr. Stückmann und Partner only points to the publication of these sites.

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© 2012 HLB Stückmann
A member of HLB International. A world-wide network of independent accounting firms.