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Imprint

Company
Dr. Schumacher & Partner GmbH
Audit firm
Company for tax advice

Address
An der Apostelkirche 4
48143 Münster

Telephone +49 (0) 2 51/28 08-0
Fax +49 (0) 2 51/28 08-280

USt-ID-Nr. DE126118404 (only valid for the above company)

Managing director:
  • Dr. Hans-Jürgen Schumacher, Dipl.-Kfm. WP StB
  • Dr. Friedrich Helmert, WP StB RA
  • Hans-Hermann Schumacher, Dipl.-Kfm. WP StB
  • Wolf Achim Tönnes, Dipl.-Kfm. WP StB RA
  • Heiner Röttger, Dipl.-Betriebsw. WP StB
  • Dr. Michael Kaufmann, Dipl.-Kfm. WP StB
  • Dr. Dietmar Janzen, MBA, RA StB
  • Dirk Beil, Dipl.-Kfm. WP StB
  • Prof. Dr. Christian Jahndorf, RA
  • Paul Heinrich Fallenberg, Dipl.-Betriebsw. RA StB
  • Dr. Tobias Tebben, Dipl.-Kfm. WP StB

Register court Amtsgericht Münster
Register number HR B 816

Company
HLB Dr. Schumacher Leipzig GmbH
Office Leipzig
Audit firm
Company for tax advice

Address
Burgplatz 7
04109 Leipzig

Telephone +49 (0) 341/2149-0
Fax +49 (0) 341/2149-524

USt-ID-Nr. DE120342771 (only valid for the above company in Leipzig)

Managing director:
  • Ulrike Bren, Dipl.-Oec. WP StB
  • Walter Wilfert, RA vBP
  • Anet Jehmlich, Dipl.-Kauffrau StB
  • Marko Swoboda, Dipl.-Kfm. WP StB
  • Hans-Hermann Schumacher, Dipl.-Kfm. WP StB

Register court Amtsgericht Leipzig
Register number HR B 20641

Company
Schumacher Hallermann
Rechtsanwaltsgesellschaft mbH

Address
An der Apostelkirche 4
48143 Münster

Tel. + 49 (0) 251/2808-0
Fax +49 (0) 251/2808-280
E-Mail

USt-ID-Nr. DE276691113 (only valid for the above company)

Managing director:

  • Dr. Friedrich Helmert, RA WP StB
  • Wolf Achim Tönnes, Dipl.-Kfm. RA WP StB
  • Dr. Dietmar Janzen, MBA, RA StB
  • Prof. Dr. Christian Jahndorf, RA
  • Paul Heinrich Fallenberg, Dipl.-Kfm. RA StB
  • Dr. Hermann Hallermann, RA
  • Bettina von Buchholz, RA'in

Register court Amtsgericht Münster

Register number HR B 13151

The following information applies to both companies:
The legally defined job titles ‘Wirtschaftsprüfer’ (auditor), ‘vereidigter Buchprüfer’ (accounts auditor), ‘Steuerberater’ (tax adviser) and ‘Rechtsanwalt’ (lawyer) were all conferred in the Federal Republic of Germany.

Supervisory Authority
Wirtschaftsprüferkammer
www.wpk.de

Steuerberaterkammer Westfalen-Lippe
www.stbk-westfalen-lippe.de

Steuerberaterkammer Sachsen
www.sbk-sachsen.de (valid for HLB Dr. Schumacher Leipzig GmbH)

Rechtsanwaltskammer Hamm
www.rechtsanwaltskammer-hamm.de
(valid for the Dr. Schumacher & Partner GmbH Rechtsanwaltsgesellschaft)

Professional codes and regulations:
The statutory "German public auditor", "tax advisor" and "lawyer" job title is awarded in the Federal Republic of Germany.

For public accountants:

  • Code for Qualified Public Accountants [WPO]
  • Professional Charter for Qualified Public Accountants / Certified Auditors [BS WP/vBP]
  • Quality Control Charter [Satzung für Qualitätskontrolle]
  • German Public Accountants Professional Liability Insurance Ordinance [Wirtschaftsprüfer-Berufshaftpflicht-Verordnung]

For tax advisors:

  • German Tax Consulting Act [StBerG]
  • German Ordinance for the Implementation of the provisions regarding tax advisors, tax agents and tax consulting companies [DVStB]
  • Professional Code for Tax Consultant Chambers [BOStB]
  • Tax Consultancy Fees Ordinance [StBVV]

Legal advice:

  • Federal Lawyer Regulations (Bundesrechtsanwaltsordnung - BRAO)
  • Job Regulations for Lawyers (Berufsordnung für Rechtsanwälte - BORA)
  • Specialist Lawyer Regulations (Fachanwaltsordnung - FAO)
  • Lawyer Remunerations Law (Rechtsanwaltsvergütungsgesetz - RVG)
  • Professional regulations for European Union lawyers

Company
Dr. Schumacher & Partner GmbH
Unternehmensberatung

Address
An der Apostelkirche 4
48143 Münster

Tel. + 49 (0) 251/2808-0
Fax +49 (0) 251/2808-280
E-Mail

USt-ID-Nr. DE174774565 (only valid for the above company)

Managing director:

  • Michael Toberg, Dipl.-Oec.

Register court Amtsgericht Münster

Register number HR B 3837

The editor and webmaster responsible for planning, implementing and maintaining the web content acc. to the Telemedia Act (TMG) is:

Dr. Schumacher & Partner GmbH
Heiner Röttger
An der Apostelkirche 4
48143 Münster

Telephone +49 (0) 251 / 2808-0
Fax +49 (0) 251 / 2808-280

Design and implementation of the website

Logo of Atikon EDV & Marketing GmbH

Atikon Marketing & Werbung GmbH
Kornstraße 15, A-4060 Leonding

E-mail
Website www.atikon.com

Telephone +43 732/611266-0
Fax +43 732/611266-20

Basic orientation of the website

The website contains non-political news with regard to fiscal, social and economic law and primarily addresses the clients of our company.

Liability

With this website, the author intends to provide information completely and correctly to the best of his knowledge and belief and keep this information updated. Nevertheless, the author assumes no liability whatsoever for damage that may result from the use of the information provided - even if the damage results from the use of possibly incomplete or erroneous information. Liability for the contents of the linked pages is hereby excluded, since the author cannot influence the contents of the linked pages. Therefore liability for the contents of the pages to which the pages of this website are linked shall lie solely with the provider of the other website - in no event with the party referring to an external publication and contents by way of a link. If linked 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 contents on the linked pages, then he shall cut off the link to such pages immediately.

Copyright

The content of the contents of this website created by the author himself is copyrighted. The information provided is intended for personal use only. It is prohibited to use any content of this website in violation of the provisions of the Copyright Act - in particular further use as in publications, copies and any form of commercial use and the transmission to third parties - also in part or in processed form - without the author’s explicit approval.

Information content

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

Legal effectiveness

By using this website, the user is subject to the Terms and Conditions of Use hereunder. These Terms and Conditions of Use are part of the www 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 the current legislation, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected thereby.

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.

Contact

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.

This website uses Google Analytics, a web analytics service provided by Google, Inc. (“Google”). Google Analytics uses “cookies”, which are text files placed on your computer, to help the website analyze how users use the site. The information generated by the cookie about your use of the website (including your IP address) will be transmitted to and stored by Google on servers in the United States.  In case of activation of the IP anonymization, Google will truncate/anonymize the last octet of the IP address for Member States of the European Union as well as for other parties to the Agreement on the European Economic Area.  Only in exceptional cases, the full IP address is sent to and shortened by Google servers in the USA.  On behalf of the website provider Google will use this information for the purpose of evaluating your use of the website, compiling reports on website activity for website operators and providing other services relating to website activity and internet usage to the website provider.  Google will not associate your IP address with any other data held by Google. You may refuse the use of cookies by selecting the appropriate settings on your browser. However, please note that if you do this, you may not be able to use the full functionality of this website.  Furthermore you can prevent Google’s collection and use of data (cookies and IP address) by downloading and installing the browser plug-in available under https://tools.google.com/dlpage/gaoptout?hl=en-GB.

Further information can be found under http://www.google.com/intl/en_uk/analytics/tos.html (Google Analytics Terms of Service & Privacy). Please note that on this website, Google Analytics code is supplemented by "gat._anonymizeIp();" to ensure an anonymized collection of IP addresses (so called IP-masking).

Source: www.datenschutzbeauftragter-info.de

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.

Contact

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.

This website uses Google Analytics, a web analytics service provided by Google, Inc. (“Google”). Google Analytics uses “cookies”, which are text files placed on your computer, to help the website analyze how users use the site. The information generated by the cookie about your use of the website (including your IP address) will be transmitted to and stored by Google on servers in the United States.  In case of activation of the IP anonymization, Google will truncate/anonymize the last octet of the IP address for Member States of the European Union as well as for other parties to the Agreement on the European Economic Area.  Only in exceptional cases, the full IP address is sent to and shortened by Google servers in the USA.  On behalf of the website provider Google will use this information for the purpose of evaluating your use of the website, compiling reports on website activity for website operators and providing other services relating to website activity and internet usage to the website provider.  Google will not associate your IP address with any other data held by Google. You may refuse the use of cookies by selecting the appropriate settings on your browser. However, please note that if you do this, you may not be able to use the full functionality of this website.  Furthermore you can prevent Google’s collection and use of data (cookies and IP address) by downloading and installing the browser plug-in available under https://tools.google.com/dlpage/gaoptout?hl=en-GB.

Further information can be found under http://www.google.com/intl/en_uk/analytics/tos.html (Google Analytics Terms of Service & Privacy). Please note that on this website, Google Analytics code is supplemented by "gat._anonymizeIp();" to ensure an anonymized collection of IP addresses (so called IP-masking).

Source: www.datenschutzbeauftragter-info.de

hCards

Logo von HLB Dr. Schumacher & Partner GmbH
HLB Dr. Schumacher & Partner GmbH, work: An der Apostelkirche 4, 48143 Münster, Germany, work: +49 (0) 2 51/28 08-0, fax: +49 (0) 2 51/28 08-280
Atikon
Atikon, work: Kornstraße 15, 4060 Leonding, Austria, work: +43 732 611266 0, fax: +43 732 611266 20