Site notice
MÜLLER – GICK – KRIEGER UND PARTNER mbB

Online dispute resolution platform (ODR Platform) / German Lawyers’ Arbitration Board (Schlichtungsstelle der Rechtsanwaltschaft)

The European Commission provides a platform for out-of-court online dispute resolution (ODR platform), which can be accessed at www.ec.europa.eu/consumers/odr.

In addition, the German Lawyers’ Arbitration Board (Schlichtungsstelle der Rechtsanwaltschaft), Neue Grünstraße 17, 10179 Berlin, Germany, is available for pecuniary disputes arising from the lawyer-client relationship

www.s-d-r.org

Participation in arbitration proceedings

We are neither prepared nor obliged to take part in a dispute settlement procedure on the ODR platform, with the German Lawyers’ Arbitration Board or any other consumer arbitration body.

Instructions regarding the right of revocation

If you are a consumer and, in exceptional cases, our service is provided as part of a distance contract, you have the right to revoke this contract within fourteen days without giving any reasons. In order to exercise your right of revocation you must notify us, MÜLLER-GICK-KRIEGER UND PARTNER mbB Wirtschaftsprüfer – Rechtsanwälte – Steuerberater, Kuhlenwall 20, 47051 Duisburg, Germany, Telephone: +49 203 29506-0, Telefax: +49 203 29506-611, recht@mgk-partner.de, of your decision to revoke this contract by sending an unequivocal statement (e.g. a letter sent by post, a fax or an email). In order to comply with the deadline for revocation it shall suffice if you send the notification regarding the exercise of the right of revocation before the expiry of the deadline. In the case of a contract for the provision of services the right of revocation expires if we have fully provided the service in question and if we only started providing such service after you have given your express consent and, at the same time, have confirmed that you are aware of the fact that you will lose your right of revocation once we have fully fulfilled the contract. If you revoke this contract, we have to refund all payments received from you without delay and no later than fourteen days from the date on which we have received your revocation. This refund will be made using the same means of payment used by you in the original transaction unless we have expressly reached a different agreement; on no account will we charge any fees because of this refund.

Legal notice in accordance with section 5 of the German Teleservices Act (Telemediengesetz, TMG):

MÜLLER-GICK-KRIEGER UND PARTNER mbB

Wirtschaftsprüfer – Rechtsanwälte – Steuerberater
Registered office: Duisburg
Kuhlenwall 20, 47051 Duisburg, Germany
Telephone: +49 203 29506-0
Fax: +49 203 29506-611
steuern@mgk-partner.de
recht@mgk-partner.de

Branch office: Potsdam
Karl-Marx-Str. 40
14482 Potsdam, Germany
Telephone: +49 331 74 395-0
Fax: +49 331 74 395-19
potsdam@mgk-partner.de

Partners for the purposes of section 3 German Act on Professional Partnerships (Partnerschaftsgesellschaftsgesetz, PartGG):

  • Lawyer Public Accountant Tax Advisor Dipl.-Kfm. Jochen König 1) 3) 5)
  • Public Accountant Tax Advisor Dipl.-Finanzw. Heribert Klein 1) 3)
  • Public Accountant Tax Advisor Dipl.-Kfm. Dr. rer. pol. Alexander Wolff 2) 4)
  • Lawyer Specialist Lawyer for Commercial and Corporate Law Ralf Haberle 2) 6)
  • Tax Advisor Prof. Dr. Axel Beranek 1) 3)
  • Public Accountant Tax Advisor Specialist Advisor on International Tax Law Certified Public Accountant Dipl.-Kffr. Carol Hasselmans 1) 3)
  • Lawyer Specialist Lawyer for Commercial and Corporate Law Specialist Lawyer for Tax Law Christoph Real 1) 5)
  • Public Accountant Tax Advisor Dipl.-Bw. (FH) Frank Honig 1) 3)

1) Professional establishment: Duisburg

2) Professional establishment: Potsdam

3) Düsseldorf Chamber of Tax Advisors (Steuerberaterkammer)

4) Brandenburg Chamber of Tax Advisors (Steuerberaterkammer)

5) Düsseldorf Bar Association (Rechtsanwaltskammer)

6) Brandenburg Bar Association (Rechtsanwaltskammer)

VAT ID No.: DE 119589495

Legal form: Partnerschaftsgesellschaft mit beschränkter Berufshaftung (professional partnership with limited professional liability)

Registered office: Duisburg, Germany, and branch office in Potsdam, Germany

Registry court: partnership register at Essen Local Court (Amtsgericht) PR 1197

Competent supervisory authorities:

    Berlin Chamber of Auditors (Wirtschaftsprüferkammer)

    Rauchstr. 26

    10787 Berlin, Germany

    Düsseldorf Chamber of Tax Advisors (Steuerberaterkammer)

    Grafenberger Allee 98

    40237 Düsseldorf, Germany

    Brandenburg Chamber of Tax Advisors (Steuerberaterkammer)

    Tuchmacherstr. 48 B

    14482 Potsdam, Germany

    Düsseldorf Bar Association (Rechtsanwaltskammer)

    Scheibenstr. 17

    40479 Düsseldorf, Germany

    Brandenburg Bar Association (Rechtsanwaltskammer des Landes Brandenburg)

    Grillendamm 2

    14776 Brandenburg an der Havel, Germany

    Department of Labor & Industry

    Board of Public Accountants Montana

    301 South Park, 4th Floor,

    PO Box 200513

    Helena MT 59620-0513, USA

    Board of Public Accountants Delaware

    Cannon Building,

    Suite 203

    861 Silver Lake Blvd.

    Dover, DE 19904

The statutory professional titles Wirtschaftsprüfer (public accountant) and Wirtschaftsprüfungsgesellschaft (audit firm), Steuerberater (tax advisor) and Steuerberatungsgesellschaft (tax consultancy firm) as well Rechtsanwalt (lawyer) were awarded in the Federal Republic of Germany.

The Wirtschaftsprüfer (public accountant) profession is predominantly governed by the following German professional regulations:

  • Wirtschaftsprüferordnung (Code of Public Accountant, WPO)
  • Berufssatzung für Wirtschaftsprüfer und vereidigte Buchprüfer (Professional Code of Conduct for Public Accountants and Certified Accountants)
  • Satzung für Qualitätskontrolle (Quality Control Charter)
  • Siegelverordnung (Regulation on Document Seals)
  • Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung (Regulation on Professional Liability Insurance for Public Accountant)

The Steuerberater (tax advisor) profession is predominantly governed by the following German professional regulations:

  • Steuerberatungsgesetz (Tax Advice Act, StBerG)
  • Durchführungsverordnung zum Steuerberatungsgesetz (Regulation Implementing the Tax Advice Act, DVStB)
  • Berufsordnung der Bundessteuerberaterkammer (Code of Conduct of the Federal Chamber of Tax Advisors, BoStB)
  • Steuerberatergebührenverordnung (Tax Advisors’ Fee Schedule, StBGebV)

The Rechtsanwälte (lawyers) profession is predominantly governed by the following professional regulations:

  • Berufsordnung (Professional Code of Conduct, BORA)
  • Bundesrechtsanwaltsordnung (Rules and Regulations for the German Bar, BRAO)
  • Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte (Act on Lawyers’ Fees, RVG)
  • Code of conduct for lawyers in the European Union

The professional regulations may be accessed through the German Chamber of Auditors, the German Chamber of Tax Advisors and the German Federal Bar Association.

Professional liability insurance

Until 31 December 2017, we have a professional liability insurance policy in place with Gothaer Allgemeine Versicherung AG, Gothaer Allee 1, 50969 Cologne, Germany. From 1 January 2018 our professional liability insurance is with Markel International Insurance Company Ltd., German branch, Sophienstr. 26, 80333 Munich, Germany. The territorial scope of application of the insurance policy covers (with some exceptions) activities in the Member States of the European Union and therefore meets at least the requirements of section 51 Bundesrechtsanwaltsordnung (Rules and Regulations for the German Bar, BRAO), section 67 Steuerberatungsgesetz (Tax Advice Act, StBerG), sections 51 et seqq. Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (Regulation Implementing the Provisions regarding Tax Advisors, Tax Representatives and Tax Consultancy Firms, DVStB), section 54 Wirtschaftsprüferordnung (Code of Public Accountants, WPO) in conjunction with the Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer (Regulation Regarding the Professional Liability Insurance for Auditors and Certified Accountants, WPBHV). Specifically, the territorial scope of application is as follows:

Auditors: Territorial scope of application

1. Germany

2. European countries outside of Germany, Turkey and the states on the territory of the former Soviet Union, including Lithuania, Latvia and Estonia.

The insurance covers liability claims which

(1) are asserted before courts in these countries as well as

(2) arise out of the breach or non-observance of the law of these countries.

3. For the countries not listed above

(1) regarding business auditing work, if the engagement is based only on German law,

(2) regarding business-related assistance in tax matters that concerns the tax law of countries not mentioned above, if the engagement is based only on German law.

In both cases, the insurance cover is limited to the statutory minimum sum insured

4. Globally for liability claims

arising from activities conducted through subsidiaries, branch offices or other advisory bodies abroad, limited to the statutory minimum sum insured.

Lawyers: Territorial scope of application

1. Germany

2. European countries outside of Germany

The insurance covers liability claims arising from activities

(1) in connection with the provision of advice and work involving European law;

(2) carried out by the lawyer before European courts.

3. The insurance does not cover liability claims arising from activities carried out via firms or offices established or maintained outside of Germany.

Tax advisors: Territorial scope of application

1. Germany

2. European countries outside of Germany, Turkey and the states on the territory of the former Soviet Union, including Lithuania, Latvia and Estonia:

The insurance covers liability claims which

(1) are asserted before courts of these countries as well as

(2) arise out of the breach or non-observance of the law of these countries.

3. Globally for the minimum sum insured for liability claims, as prescribed by statute, arising from the breach or non-compliance with non-German law to the extent that such claims have arisen from business-related assistance in tax matters that concern the tax law of these countries and if the engagement is based on German law.

4. The insurance does not cover liability claims asserted due to activities carried out via subsidiaries, branch offices or other advisory bodies outside of Germany.

Disclaimer

By using this website, users agree to the following terms and conditions:

MÜLLER-GICK-KRIEGER UND PARTNER mbB endeavours, within reasonable limits, to provide accurate and complete information on this website. MÜLLER-GICK-KRIEGER UND PARTNER mbB does not accept any liability, however, for the currency, accuracy and completeness of this information. The same applies to the content of external websites to which this page refers either directly or indirectly and which MÜLLER-GICK-KRIEGER UND PARTNER mbB is not able to influence.

This website does not constitute legal or tax advice via the Internet, nor shall it be deemed to be an invitation to provide online legal or tax advice. The use of this website does not establish any contractual relationship between the user and us.

If this website affords the opportunity to input any data (email address, name etc.), such data is expressly provided on a voluntary basis.

MÜLLER-GICK-KRIEGER UND PARTNER mbB reserves the right to amend or supplement the information provided without prior notice.

If parts of this disclaimer should be invalid, this shall not affect the validity of the remaining parts.

The digitisation of data may result in errors. The use of different browsers for the World Wide Web and different software settings may result in differences in how the data is presented. The accuracy and completeness of data on this website can therefore not be guaranteed. For this reason, any liability for any loss or damage arising in connection with the use of this website is excluded.

Content and structure of the website of MÜLLER-GICK-KRIEGER UND PARTNER mbB are protected by copyright. Please note that the information provided may be amended or supplemented.

At the time they were set, the links did not contain any illegal content. MÜLLER-GICK-KRIEGER UND PARTNER mbB is not responsible for this linked information and does therefore not accept any liability for its accuracy and completeness.

Conception and text:
Nadine Witthaus

Design and programming:
webdesign-am-rhein.de
Telephone: +49 203-2987930
www.webdesign-am-rhein.de

Source reference for the images used:

fotolia.com
MOORE STEPHENS Deutschland AG
Nadine Witthaus
StockSnap.com

MGK Partner and MOORE STEPHENS RHEIN-EMSCHER GMBH WIRTSCHAFTSPRÜFUNGS-GESELLSCHAFT

We look forward to welcoming you at our offices in Duisburg and Potsdam.

Duisburg office

Kuhlenwall 20
47051 Duisburg
T +49 203 29506-0
F +49 203 29506-611
info@mgk-partner.de
info@rhein-emscher.de

Potsdam office

Karl-Marx-Str. 40
14482 Potsdam
T +49 331 74395-0
F +49 331 74395-19

potsdam@mgk-partner.de