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Weiss Walter Fischer-Zernin
Rechtsanwälte Wirtschaftsprüfer Steuerberater
Gesellschaft bürgerlichen Rechts
Registered office:
Seitzstrasse 8 d,
80538 München
Telefon: +49-(89) 29 07 19-0
Telefax: +49-(89) 29 07 19-17
Contact person:
Dr. Enno Engbers
Seitzstrasse 8 d
D-80538 München
Tel.: +49-(89) 29 07 19-0
Fax: +49-(89) 29 07 19-17
E-Mail: e.engbers@rae-weiss.de
Value added tax identification number of the partnership
DE 164526954
Design/Coding:
Prof. Thomas Gerlach via4 4 Design, www.via4.com
Persons authorised to represent the partnership under Sec. 5 of the German Tele Media Act (TMG – Telemediengesetz):
Dr. Susanne Weiss
Dr. Oliver Wulff
Dr. Enno Engbers
Dr. Friedrich Scheuffele
Dr. Jan Kreklau
Dipl.-Kfm. Nikolaus Kunze
Information pursuant to Sec. 5 para. 1 no. 3, 5 of the German Tele Media Act (TMG):
The lawyers (Rechtsanwaelte), auditors (Wirtschaftspruefer) and tax accountant (Steuerberater) – professional titles granted in Germany – of Weiss Walter Fischer-Zernin are subject to the regulations governing their professions as well as to the according professional rules.
EU platform for extrajudicial online-settlement:
http://ec.europa.eu/consumers/odr/
1. Responsible bars and supervisory authorities
1.1.
The partners and employees working in the partnership are – insofar as they carry the title of Rechtsanwalt (lawyer) – members of the following chamber, which is responsible for them as supervisory authority:
Bar Association (Rechtsanwaltskammer) Munich
Tal 33
80331 Munich
Tel.: +49 89 532944-0
Fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de
1.2.
The partners and employees working in the partnership are – insofar as they carry the title of Wirtschaftspruefer (auditor) – members of the following chamber, which is responsible for them as supervisory authority:
Wirtschaftsprüferkammer
Rauchstraße 26
10787 Berlin
Tel: +49 30 726161-0
Fax: +49 30 726161-212
1.3.
The partners and employees working in the partnership are – insofar as they carry the title of Steuerberater (tax consultants) – member of the following chamber, which is responsible for them as supervisory authority:
Steuerberaterkammer München
Nederlingerstraße 9
80638 München
Tel.: +49 89 157 902-0
Fax: +49 89 157 902-19
2. Professional rules
2.1. Lawyers:
The current versions of the above rules and further information are available on the following website among “Berufsrecht”: www.brak.de (Bundesrechtsanwaltskammer).
BRAO – Bundesrechtsanwaltsordnung (Code of Conduct for German lawyers)
BORA – Berufsordnung für Rechtsanwälte (Professional Code of Conduct for Lawyers)
RVG – Rechtsanwaltsvergütungsgesetz (Law on Lawyers’ Fees)
FAO – Fachanwaltsordnung (Code of Conduct for Lawyers in Specialist Fields)
Berufsregeln der Rechtsanwälte der Europäischen Gemeinschaft (Code of conduct for lawyers in Europe)
EuRAG – Gesetz über die Tätigkeit europäischer Rechtsanwälte (Act on the activities of European Lawyers in Germany)
Law implementing the Directives of the European Community pertaining to the professional law regulating the legal profession
2.2. Wirtschaftsprüfer:
BS WP/vBP- Berufssatzung für Wirtschaftsprüfer / vereidigte Buchprüfer
Satzung für Qualitätskontrolle
WPBHV – Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung
WPO – Wirtschaftsprüferordnung
Die jeweils geltenden Fassungen der vorstehenden Regelungen und weitere Hinweise hierzu sind über die Internetseite der Wirtschaftsprüferkammer www.wpk.de abrufbar.
2.3. Auditors:
The current versions of the above rules and further information are available on the following website: www.wpk.de (Wirtschafstprueferkammer).
BS WP/vBP- Berufssatzung für Wirtschaftsprüfer / verteidigte Buchprüfer (Professional Rules for Auditors / Sworn Bookkeepers)
Satzung für Qualitätskontrolle (Rules on Quality Control)
WPBHV – Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung (Rules on Professional Liability Insurance for Auditors)
WPO – Wirtschaftsprüferordnung (Rules for Auditors)
3. Tax consultants:
The current versions of the above rules and further Information are available on the following website: www.bstbk.de.
StBeRG – Steuerberatungsgesetz (Law on Tax Advisory Services)
BoStB – Satzung über die Rechte und Pflichten bei der Ausübung der Berufe der Steuerberater und der Steuerbevollmächtigten (Rules on the Rights and Obligations relating to the Exercise of the Professions of Tax Consultants and Tax Agents)
StBGebV – Gebührenverordnung für Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (Rules on Fees for Tax Consultants, Tax Agents and Tax Advisory Companies)
DVStB – Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (Rules on the Implementation of the Regulations for Tax Consultants, Tax Agents and Tax Advisory Companies)
Professional indemnity insurances:
Lawyers:
Allianz Versicherungs-Aktiengesellschaft, Dieselstraße 8, 85774 Unterföhring
Auditors:
HDI Versicherung AG, HDI-Platz 1, 30659 Hannover
4. Legal notice
The internet pages of Weiss Walter Fischer-Zernin GbR, Munich (WWFZ) enable copyright-protected material concerning dissertations and presentations on diverse subjects to be retrieved or downloaded free of charge. WWFZ is, however, unable to guarantee that the content is correct, complete and up to date. The content represents only the personal views of the author in question at the stated time of preparation and constitutes general information. It is neither intended nor suitable as advice in specific cases.
Users may retrieve, download, store and print out content made available for retrieval or downloading for private, non-commercial use provided that they retain, unchanged, all copyright (e.g. details of sources) and other protected references regarding the content. Users may not present, send, reproduce, disseminate, alter, transfer or hire out any content (including text, images, audio, video, PowerPoint, Adobe, Acrobat, Word or other data) or keep the same for retrieval or reproduce them on through visual or sound recordings or radio programmes for public or commercial purposes without the written consent of WWFZ.
If reference is made to other internet sites, these do not constitute the opinion or content of WWFZ.
The personal data that you provide to WWFZ through the internet (e.g. your name, address or e-mail address) will be processed only for correspondence with you or for the purpose for which you make the data available to WWFZ. You may object to this use of personal data at any time. WWFZ points out that online data transmission, for example in connection with e-mail communications may involve security gaps. It is not possible to fully protect the data from third-party access.
The use of contact data published in connection with the imprint obligation by third parties to send advertising and information material that has not been expressly requested is hereby expressly objected to. WWFZ expressly reserves the right to take legal action in the event that unsolicited advertising information is sent, for example by spam mail.
All liability and guarantee that the homepage is correct, complete and up to date is excluded.
5. Datenschutzerklärung für die Nutzung von Google Analytics
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Keinerlei Gewähr für Vollständigkeit, Richtigkeit und Aktualität des Inhalts der Homepage, jegliche Haftung ist ausgeschlossen.
Online dispute resolution platform and consumer dispute resolution
The European Commission provides a platform for online dispute resolution that can be found under http://ec.europa.eu/consumers/odr/. WWFZ does not take part in dispute resolution before consumer dispute resolution bodies.
6. Copyright
Weiss Walter Fischer-Zernin, München
Contact person:
Dr. Enno Engbers
Seitzstrasse 8 d
D-80538 München
Tel.: +49-(89) 29 07 19-0
Fax: +49-(89) 29 07 19-17
E-Mail: e.engbers@rae-weiss.de
