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

Branch office: Düsseldorf
Klever Str. 31, 40477 Düsseldorf, Germany
Telephone: +49 211 495572-95
Fax: +49 211 495572-96
steuern@mgk-partner.de
recht@mgk-partner.de

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

• Lawyer Public Accountant Tax Advisor Dipl.-Kfm. Dr. iur. Jochen König 1) 4) 6)
• Public Accountant Tax Advisor Dipl.-Kfm. Dr. rer. pol. Alexander Wolff 2) 5)
• Lawyer Specialist Lawyer for Commercial and Corporate Law Ralf Haberle 2) 7)
• Tax Advisor Prof. Dr. rer. pol. Axel Beranek 1) 4)
• Public Accountant Tax Advisor Specialist Advisor on International Tax Law Dipl.-Kffr. Carol Hasselmans 1) 4)
• Lawyer Specialist Lawyer for Commercial and Corporate Law Specialist Lawyer for Tax Law Christoph Real 1) 6)
• Public Accountant Tax Advisor Dipl.-Bw. (FH) Frank Honig 3) 4)
• Tax Advisor, Specialist Advisor on International Tax Law Dipl.-Volksw. Katharina Berger 1) 4)

1) Professional establishment: Duisburg

2) Professional establishment: Potsdam

3) Professional establishment: Düsseldorf

4) Düsseldorf Chamber of Tax Advisors (Steuerberaterkammer)

5) Brandenburg Chamber of Tax Advisors (Steuerberaterkammer)

6) Düsseldorf Bar Association (Rechtsanwaltskammer)

7) Brandenburg Bar Association (Rechtsanwaltskammer)

VAT ID No.: DE 119589495

Legal form: Partnerschaftsgesellschaft mit beschränkter Berufshaftung (partnership company 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 legal professional title “Chartered Public Accountants” (CPA) was conferred in the United States of America. In the states of Montana and Delaware, the profession of CPA is subject to the following professional regulations.

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

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

• Germany
• 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.

• 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

• 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

• Germany
• 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.

• 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

• Germany
• 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.

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

Responsible person in accordance with the §55 RStV: Dr. Alexander Wolff

Online Dispute Resolution Platform (OS Platform)/Arbitration Board of the Lawyers’ Association

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

Furthermore, the arbitration board of the Rechtsanwaltschaft, Rauchstraße 26, 10787 Berlin, Germany, exists for property disputes arising from the mandate relationship.

www.s-d-r.org

Participation in conciliation procedures

We are neither willing nor obliged to participate in a dispute resolution procedure on the OS platform, at the conciliation body of the legal profession or at any other consumer conciliation body.

Conception and text:
Dr. Alexander Wolff

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 Deutschland AG
Moore Global Network Limited
StockSnap.com

Revocation instruction

If you are a consumer and our service is exceptionally provided within the scope of a distance contract, you have the right to revoke this contract within fourteen days without giving reasons. In order to exercise your right of withdrawal, you must inform us, MÜLLER-GICK-KRIEGER UND PARTNER mbB Wirtschaftsprüfer – Rechtsanwälte – Steuerberater, Kuhlenwall 20, 47051 Duisburg, Germany, telephone: +49 203 29506-0, fax: +49 203 29506-611, recht@mgk-partner.de, of your decision to withdraw from this contract by means of a clear declaration (e.g. letter, fax or e-mail sent by post). In order to comply with the revocation period, it is sufficient that you send the notification of the exercise of the right of revocation before the expiry of the revocation period. In the case of a contract for the provision of services, the right of revocation expires if we have completely provided the service and have only begun to provide the service after you have given your express consent and at the same time confirmed your knowledge that you will lose your right of revocation if we have completely fulfilled the contract. If you revoke this Agreement, we shall repay to you all payments we have received from you immediately and no later than fourteen days from the date on which we received your revocation. For this refund we will use the same means of payment that you used for the original transaction unless expressly agreed otherwise with you and in no event will you be charged for this refund.