HLB Dr. Stückmann und Partner mbB
Audit firm
Tax advisory firm

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

Those authorised to represent are:

  • Dipl.-Kfm. Dr. Wolfgang Zündorf, Auditor and Tax Advisor
  • Dr. Thomas Beckmann, Tax Advisor and Lawyer
  • Dipl.-Kfm. Gregor Teipel, Auditor
  • Dipl.-Kfm. Karin Stückmann-Küchler, Tax Advisor
  • Dipl.-Kfm. Anna Margareta Gehrs, Auditor and Tax Advisor
  • Dipl.-Kfm. Benedikt Kastrup, Auditor and Tax Advisor
  • Dipl.-Volksw. Dietmar Engel, Auditor and Tax Advisor
  • Dipl.-Kfm. Prof. Dr. Oliver Middendorf, Auditor and Tax Advisor
  • Dipl.-Betriebsw. (FH) Stefan Gäbel, Auditor and Tax Advisor
  • Alexander Kirchner M.A., Certified Public Accountant, Certified Tax Adviser, Lawyer and Certified Tax Lawyer
  • Dipl.-Kfm. Detlef Wrede, Auditor and Tax Advisor
  • Dipl.-Kfm. Marcus Kunert, Tax Advisor
  • Niels Doege, Auditor, Tax Advisor and Lawyer*
  • Dipl.-Betriebsw. (FH) Sven Martell, Certified Public Accountant and Certified Tax Adviser
  • Dr. Andreas Börger, Tax Advisor and Lawyer
  • Dipl.-Kff. (FH) Ina Peterburs, Certified Public Accountant and Certified Tax Adviser*
  • Dipl.-Kff. Miriam Roll, Certified Public Accountant, Certified Tax Adviser
  • Dipl.-Kfm. Jörn Linkermann, Certified Public Accountant, Certified Tax Adviser
  • Dipl.-Kff. Karin Korte German Public Auditor, Certified Tax Adviser, Partner
  • Mike Rickermann, M.A., Certified Tax Adviser, Partner
  • Dr. Brigitte Hidding, Tax Advisor and Lawyer*

* in an employment relationship

Partnership Register District Court of Essen PR 66

Sales Tax (VAT) Identification Number pursuant to Section 27 a of the German Sales Tax Law (UStG):


The responsible supervisory authorities and simultaneously responsible chambers for our professionals are:

The partners and members of staff at HLB Dr. Stückmann und Partner mbB hold the statutory professional titles of "Auditor", "Tax Advisor", "Lawyer". All professional titles have been issued within the Federal Republic of Germany.

Professional regulations for auditors in Germany:

  • Wirtschaftsprüferordnung (WPO)
  • Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/ vBP)
  • Wirtschaftsprüfer Berufshaftpflichtversicherungsverordnung (WPBHV)
  • Wirtschaftsprüferprüfungsverordnung (WiPrPrüfV)
  • Wirtschaftsprüfungsexamens-Anrechnungsverordnung (WPAnrV)
  • Statutes for Quality Control

The regulations can be viewed with the Federal Chamber of Public Accountants (Wirtschaftsprüferkammer ) under .

The following professional regulations in Germany apply to tax advisors:

  • Steuerberatungsgesetz (StBerG)
  • Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DVStB)
  • Satzung über die Rechte und Pflichten bei der Ausübung der Berufe der Steuerberater und der Steuerbevollmächtigten (Berufsordnung - BOStB)
  • Vergütungsverordnung für Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (Steuerberatervergütungsverordnung – StBVV)

The regulations can be viewed at the Federal Chamber of Tax Advisors (Bundessteuerberaterkammer) under

The following professional regulations in Germany apply to lawyers:

  • Bundesrechtsanwaltsordnung (BRAO)
  • Fachanwaltsordnung (FAO)
  • Berufsordnung für Rechtsanwälte (BORA)
  • Rechtsanwaltsvergütungsgesetz (RVG)
  • Berufsregeln der Rechtsanwälte der Europäischen Union (CCBE-Berufsregeln)
  • Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland (EuRAG)
  • Berufsrechtliche Ergänzungen zum Geldwäschebekämpfungsgesetz (GwG)

The regulations can be viewed at the Federal Chamber of Lawyers (Bundesrechtsanwaltskammer) under

For all accepted assignments, the general terms of assignment for auditors and auditing companies shall apply in the version issued by the Institute of Public Auditors in Germany (Das Institut der Wirtschaftsprüfer in Deutschland e.V. [IDW]) - valid as of 01.01.2002.

German law shall apply. The place of jurisdiction is Bielefeld.

Information pursuant to the Verbraucherstreitbeilegungsgesetz [German consumers' dispute settlement act]:

HLB Stückmann und Partner mbB is not obligated or willing to participate in dispute settlement proceedings before a consumer arbitration board within the meaning of Sec. 2 VSBG [German consumers' dispute settlement act].

The EU platform for extra-judicial online dispute resolution:

Professional liability insurance:

A statutorily prescribed professional liability insurance policy has been signed with HDI Versicherung AG, HDI-Platz 1, 30659 Hannover, pertaining to the company's professional activity. The insurance protection satisfies, in particular with regard to its territorial validity, at the very least the requirements stipulated by the following German laws: Section 67 (StBerG), Sections 51 et seq. (DVStB), Section 54 (WPO) in connection with (WPBHV).

Responsible for content:

Alexander Kirchner
HLB Dr. Stückmann und Partner mbB, Elsa-Brändström-Str. 7, D-33602 Bielefeld
Tel.: +49 (0)521 | 2993-200, Fax: +49 (0)521 | 2993-205
Email: kirchner(at)


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Gender-appropriate formulation:

All content is to be understood as gender-neutral.

Liability exclusion:

HLB Dr. Stückmann und Partner mbB has compiled and checked the content of the Internet presence with great care. Nevertheless, any warranty, liability or guarantee must be excluded for its correctness, topicality and completeness. This also applies to all links placed within the Internet presence. HLB Dr. Stückmann und Partner mbB has no influence whatsoever on the current and future design and content of the linked pages. HLB Dr. Stückmann und Partner mbB therefore expressly distances itself from illegal content or the content of linked pages which violates the standards of public decency. Liability for illegal, incorrect or incomplete content and, in particular, for damages resulting from the use or non-use of the information offered by linking is solely the responsibility of the provider of the linked page to which reference was made, but not HLB Dr. Stückmann und Partner mbB which only references the publication by placing the link.