Information in accordance with the Consumer Dispute Participation Act The company is not obligated and does not intend to participate in a dispute participation proceeding before a consumer arbitration board under the Consumer Dispute Participation Act.

Other obligatory disclosures under the Ordinance on Informational Obligations for Service Providers (DL-InfoV)

VAT ID no. (Sec. 27a VAT Act - UStG)

The VAT ID number of Lohrmann Riehle Lätsch Durach & Partner Partnerschaftsgesellschaft mbB Steuerberatungsgesellschaft is DE189414482.

The VAT ID number of Lohrmann Riehle Lätsch Durach GmbH Wirtschaftsprüfungsgesellschaft is DE172403938.

Professional designation and responsible chambers

The tax consultants are permitted in Germany. The tax consultants in Stuttgart are subject to the authority of the Chamber of Tax Consultants Stuttgart, Hegelstraße 33, 70174 Stuttgart, of which they are members.

The attorneys are permitted in Germany. The attorneys in the Stuttgart office are subject to the authority of the Bar Association of Stuttgart, Königstraße 14, 70173 Stuttgart, of which they are members.
The auditors in the Stuttgart office are permitted in Germany and are subject to the authority of the Chamber of Auditors, Rauchstraße 26, 10787 Berlin, of which they are members.

Professional liability insurance

Wiesbaden insurance office
Insurance company for auditing and trusteeships
Dotzheimer Straße 23, 65185 Wiesbaden

This insurance protection covers services in at least the member countries of the European Union, and fulfils at least the requirements of

Sec. 51 Federal Lawyer's Act (BRAO),
Sec. 67 Tax Advisor Act (StBerG), Sections 51 et seqq. Ordinance on the Implementation of Provisions on Tax Advisors, Tax Agents, and Tax Consultants (DvStB),
Sec. 54 Auditor Ordinance (WPO) in conjunction with the Ordinance on Company Liability Insurance for Auditors and Sworn Auditors (WPBHV).

Professional regulations

The following professional regulations under professional law apply:

Tax advisors:

StBerG - Tax Advisor Act
DVStB - Implementation Ordinance
on the Tax Advisor Act
BOStB - Code of Conduct of the Federal Chamber of Tax Advisors
StBGebV - Tax Advisor Fee Ordinance

Professional regulations are available on the homepage of the Stuttgart Chamber of Tax Consultants (www.stbk-stuttgart.de) and Südbaden Chamber of Tax Consultants (www.stbk-suedbaden.de).

Attorneys:

BRAO - Federal Lawyer's Act
BORA Professional Regulations for Lawyers
FAO- Specialist Solicitor Regulations
RVG - Lawyer’s Compensation Act
CCBE - Professional Regulations of Attorneys in the European Community
EuRAG - Law on the Activitities of European Lawyers in Germany
Law Implementing the Directives of the European Community pertaining to the professional law regulating the legal profession

Professional regulations are available on the homepage of the Federal Law Society (www.brak.de) in the “Professional law” tab in both German and English.

Auditors:

WPO - Auditor Ordinance
BS WP / vBP - Professional Code of Conduct for Auditors / Certified Accountants
Statutes on quality control
Siegel-VO - Seal order
WPBHV - Liability Insurance Rules for Auditors and Certified Accountants

Professional regulations are available on the homepage of the Chamber of Auditors (www.wpk.de).

Avoiding conflicts of interest

Representing conflicting interests is prohibited for attorneys under professional law regulations (Sec. 43a para. 4 BRAO). Therefore, before accepting a client attorneys will always review to ensure no conflict of interest exists.

Extra-judicial arbitration

In case of disputes between attorneys and their clients, upon request it is possible to engage in extra-judicial arbitration at the regional Bar Association (in accordance with Sec. 73 para. 2 no. 3 in conjunction with Sec. 73 para. 5 BRAO) or at the lawyer's arbitration board of the Federal Bar Association (Sec. 191 et seq. BRAO), available online on the homepage of the Federal Bar Association (www.brak.de or via E-mail: schlichtungsstelle@brak.de).

Exclusion of liability

Despite carefully monitoring content, we do not accept any liability for the content of external links. Only the operators of linked pages are responsible for the content of said pages.

© - 2014 All rights reserved. Text, images, graphics, and sound, as well as their arrangement on the websites of Lohrmann Riehle Lätsch Durach & Partner Partnerschaftsgesellschaft mbB Steuerberatungsgesellschaft and Lohrmann Riehle Lätsch Durach GmbH Wirtschaftsprüfungsgesellschaft are subject to copyright and other protective laws. The content of this website may not be copied, distributed, changed, or made accessible to third parties for commercial purposes. Some websites of Lohrmann Riehle Lätsch Durach & Partner Steuerberater - Rechtsanwälte – Wirtschaftsprüfer Partnerschaftsgesellschaft mbB and Lohrmann Riehle Lätsch Durach GmbH Wirtschaftsprüfungsgesellschaft also contain images subject to third party copyrights.

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