Legal Notice, Liability  


Erika-Mann-Straße 25
80636 München

Phone 089/54 88 56-0
Fax 089/54 88 56-66

Managing director authorised to act as representative

Dipl.-Kfm. Hans-Peter Roll
Wirtschaftsprüfer/Steuerberater/Registrierter Prüfer im System der Qualitätskontrolle der WPK

Dipl.-Kfm. Maximilian Amon
Vereidigter Buchprüfer/Steuerberater

VAT identification number
DE 182196929

Trade register
Amtsgericht München, HRB 113973

Professional liability insurance

Professional activity is covered by professional liability insurance from HDI Versicherung AG, HDI-Platz 1, 30659 Hannover, which is valid across the EU for the insured risk.

Supervisory authority for public accountants

Chamber of Public Accountants
Statutory Corporation

Rauchstraße 26
10787 Berlin

Phone +49 (30) 726 161-0
Fax +49 (30) 726 161-212


Supervisory authority for tax advisers

Chamber of Tax Advisers Munich
Statutory Corporation

Nederlinger Straße 9
80638 Munich

Phone +49 (89) 157 902-0
Fax +49 (89) 157 902-19


Professional title

The legal professional designations public accountant and tax adviser were conferred in the Federal Republic of Germany. Licenses to exercise the profession were granted in the Federal Republic of Germany.

Professional rules and regulations

For public accountants

  • Wirtschaftsprüferordnung, WPO (Code for public accountants)
  • Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer, BS WP/vBP (Professional Charter for Qualified Public Accountants / Certified Auditors)
  • Satzung für Qualitätskontrolle (Quality Control Charter)
  • Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung, WPBHV (Regulation concerning Professional Liability Insurance Rules for Auditors and Certified Accountants)

These codes and regulations are available for perusal on the website of the Chamber of Public Accountants at

For tax advisers

  • Steuerberatungsgesetz, StBerG (Tax Advice Act)
  • Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Implementing Regulation for the Tax Advisory Act)
  • Berufsordnung der Bundessteuerberaterkammer, BOStB (Professional Code of Conduct for the Federal Chamber of Tax Advisers)
  • Steuerberatergebührenverordnung, StBGebV (Tax Consulting Fee Ordinance)
  • Steuerberatervergütungsverordnung, StBVV (Tax Adviser Remuneration Regulation)

The laws, codes and regulations are available for perusal at

Design and implementation of the website Atikon Marketing & Werbung GmbH

Atikon Marketing & Werbung GmbH

Kornstraße 4
4060 Leonding

Phone +43 (732) 611 266
Fax +43 (732) 611 266-20


Images used

  • Die Geschäftswelt ist wie ein Schachspiel, Bernd Leitner,

Symbols used

  • IcoMoon - Free, Keyamoon,
  • Entypo, Daniel Bruce,

Basic orientation of the website

The information provided on this website is solely for general information purposes and does not constitute legal, tax or other specialised advice. The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.


The intention of the author of this website is to provide information completely and correctly to the best of the author's knowledge and belief, and to keep this information updated. Nevertheless, the author accepts no liability whatsoever for any damage that may result from the use of the information provided – even if the damage results from the use of possibly incomplete and/or erroneous information.

Any referrals to third-party websites are outside the scope of the author’s responsibility. Liability for the content of the linked-up pages is hereby excluded, as the author has no influence over the content and design of the linked websites. If linked pages (particularly owing to a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such contents on the linked pages, then the author shall cut off the link to such pages immediately. If linked-up pages (particularly through a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such content on the linked-up pages, then he shall cut off the link to such pages immediately.


The content (text and images) of this website created directly by the author is copyrighted. The information provided is intended for personal use only. Any use of any of this website's content in violation of the provisions of the Copyright Act – in particular further use as in publications, copies as well as any form of commercial use and transmission to third parties – also in part or in processed form – without the author’s explicit approval is prohibited.

Information content

The information on this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the accuracy, completeness, quality or up-to-dateness of the information provided.

Legal validity

By using this website, the user is subject to the Terms and Conditions of Use set forth hereunder. These terms and conditions are part of the online presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with current law, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected.

Privacy Policy Statement

Our Privacy Policy Statement specifies the information we collect, explains the reasons we do so and indicates how we use this information.

Information we collect

We collect information that you expressly provide us with or allow us to identify.

Contact form

Of the information you provide by completing the contact form, we store your name and your postal as well as your e-mail address until your inquiry has been fully processed. We do not use your data for other purposes than your inquiry. By sending your data along with the contact form, you authorise us to store and process your name and your postal as well as your e-mail address for the purpose of fully processing your inquiry.

Please note that online data transmission (e.g. in communication by e-mail) may be prone to security gaps. It is impossible to fully protect the data against third-party access.

Your right to be informed

At your request, we are happy to advise you free of charge on whether, and which of, your personal data has been stored and processed. We correct incorrect data as soon as we become aware of an inaccuracy.


Please address all inquiries, explanations and questions relating to data use to .

Right of revocation

You have the right to revoke any consent given for the use of your personal data at any time. Please send an e-mail to ; we will delete your data without undue delay.

Data for newsletter distribution

Once you enter your name in the distribution list, we will store the data you provide by way of completing the form. This data is used only for the distribution of the e-mail newsletter. The data sets are used for statistical analysis when evaluating system performance. We do not pass on your data to third parties nor do we use your data for any other purposes of our own. By having the registration system send you an additional confirmation that includes a link for final registration ("double opt-in"), we ascertain that you actually requested the newsletter and consented to our storing and processing your e-mail address for the purpose of sending you the newsletter and for statistical evaluations needed to analyse system performance.

You can cancel your newsletter order and revoke your consent to our storing and processing your e-mail address any time by sending an e-mail to . In this case, we will immediately delete the data you entered and/or made available. 

Google Analytics: Data protection and Opt-out

This website uses Google Analytics, a web analysis service of Google Inc. ("Google"). Google Analytics uses "cookies", which are text files that are stored on your computer, to enable analysis of your use of the website. As a rule, the information generated by the cookie about your use of this website is sent to a Google server in the US and stored there. However, if the IP anonymiser is activated on this website, your IP address will first be abbreviated by Google, provided it is located in a member state of the European Union or one of the countries that have signed the Agreement on the European Economic Area. Only in exceptional cases is the full IP address transferred to a Google server in the USA and abbreviated there. On behalf of the operator of this website, Google uses this information to evaluate your use of the website, to compile reports on website activities and to perform further services for the operator of this website that are associated with the use of this website and the internet. The IP address transmitted from your browser in connection with Google Analytics will not be integrated with any other Google data. You are free to prevent the installation of cookies by changing the settings of your browser software; however, we must point out that you may then not be able to make full use of all features on this website. Moreover, you can prevent the collection of the data generated by the cookie and relating to your use of the website (incl. your IP address) and the processing of this data by Google by downloading and installing the browser plug-in available at the following link:

For general information on Google Analytics and privacy, go to Google Privacy Center. This website was expanded to include the "anonymizeIp" feature with a view to ensuring the anonymous storing of your IP address (known as IP masking).

You can prevent Google Analytics from collecting your data by clicking onto the following link. This link will set an opt-out cookie, preventing any future collection of your data when visiting this website: Deactivate Google Analytics.