1. Issued by

Dipl.-Kfm. Hans M. Klein + Partner mbB

Wirtschaftsprüfungsgesellschaft - Steuerberatungsgesellschaft Partnerschaftsgesellschaft

Headquarters: Cologne
AG Essen PR 1606

Obenmarspforten 13-15
50667 Köln

Telephone: +49 221 / 20 200-0
Fax: +49 221 / 20 200-50
E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

© 2017 Klein + Partner 

Realisation

FRAMEWORK GmbH
Venloer Straße 21
50672 Köln

Telephon:     +49 221 / 277 589 30
Fax:      +49 221 / 277 589 33
E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Homepage: www.framework.tv

2. Information under paragraph 5, Telemedia Act (TMG)

responsible service provider under paragraph 5 of the Telemedia Act:

Dipl.-Kfm. Hans M. Klein + Partner mbB Wirtschaftsprüfungsgesellschaft - SteuerberatungsgesellschaftPartnerschaftsgesellschaft

Cologne office

Obenmarspforten 13-15
50667 Köln

Telephon: +49 221 / 20 200-0
Fax: +49 221 / 20 200-50
This email address is being protected from spambots. You need JavaScript enabled to view it.

Leverkusen Office

Friedrich-Ebert-Straße 23c
51373 Leverkusen

Telephon: +49 214 / 830 48-0
Fax: +49 214 / 830 48-25
This email address is being protected from spambots. You need JavaScript enabled to view it.

Xanten Office

Sonsbecker Straße 61
46509 Xanten

Telephon: +49 2801 / 77 10 80-1
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Klein + Partner is a partnership as per paragraph 1 Partnership Company Law (PartGG). The company in registered under no. 1606 in the partnership register of Essen District Court, has its headquarters in Cologne and maintains a branch in Leverkusen. The VAT registration number of Klein + Partner is DE122758345.

Partners in terms of the Partnership Company Law (PartGG):

WP/StB Dipl.-Kfm. Hans M. KleinWP/StB Dipl.-Kfm. Matthias Klein

Representative on money laundering: WP/StB Dipl.-Kfm. Matthias Klein

Data protection representative: Mr Dietmar Porschen

The statutory descriptions of professions as Wirtschaftsprüfer (accountant), vereidigter Buchprüfer (chartered accountant), Steuerberater (tax advisor) and Rechtsanwalt (lawyer) are all cases conferred in the Federal Republic of Germany.

The accountants and chartered accountants belong to the Chamber of Chartered Accounts in North Rhine-Westphalia, Tersteegenstraße 14, 40474 Düsseldorf.

The tax advisors belong to the Chamber of Tax Advisors in Cologne, Volksgartenstraße 48, 50677 Cologne.

The lawyers belong to the Chamber of Lawyers in Cologne, Riehler Straße 30, 50668 Cologne.

The profession of accountant is largely subject to the professional regulations named below:

  • Chartered Public Accountant regulation (WPO)

  • Professional rules for accountants / chartered accountants (BS WP / vBP)

  • Rules for quality control

  • Seal ordinance (Siegel-VO)

  • Accountant professional liability insurance regulation (WPBHV)

The legal professional regulations can be seen at the responsible North Rhine-Westphalia Chamber of Chartered Accountants (www.wpk.de).

The profession of tax advisor is largely subject to the professional regulations named below:

  • Law on Tax Advice (StBerG)

  • Enabling provision of the Law on Tax Advice (DVStB)

  • Professional rules of the Federal Chamber of Tax Advisors (BOStB)

  • Regulation of Fees for Tax Advice (StBGebV)

The legal professional regulations can be seen at the responsible Cologne Chamber of Tax Advisors (www.stbk-koeln.de).

The profession of lawyer is largely subject to the professional regulations named below:

  • Federal lawyer regulation (BRAO)

  • Professional rules for lawyers (BORA)

  • Regulation on specialist lawyers (FAO)

  • Law on lawyer’s fees (RVG)

  • Professional rules for lawyers in the European Union (CCBE)

  • Law on the activities of European Lawyers in Germany (EuRAG) of 9/3/2000 (Federal Law Gazette IS 182)

  • Law Implementing the Directives of the European Community pertaining to the professional law regulating the legal profession

The legal professional regulations can be seen at the responsible Cologne Chamber of Lawyers (www.rak-koeln.de).

3. Legal Disclaimer

Klein + Partner has endeavoured to take the greatest possible care with the compilation of the contents and information on its website. Nonetheless no liability can be accepted for the website being correct, up-to-date and complete, due to whatever legal reason.

Klein + Partner reserves the right to change the content on its website, to amend it, to delete it or to discontinue its publication altogether.

Klein + Partner takes care that under the current technically and economically realisable level of technology normal precautionary measures are taken against the transfer of computer viruses. Nonetheless, we cannot accept liability for damages which arise due to computer viruses. The generally-known fact is emphatically pointed out that with the use of the internet and e-mail the danger of viruses and the possibility of seizure of information and manipulation by third parties exists. For this reason the checking of information received from internet presences for viruses or other risks is indispensable for internet users.

The information received from our websites serve the purpose of general information and does not represent business administration, legal or tax advice. It is neither intended for these purposes nor a suitable substitute for individual advice from a specialised person under consideration of the concrete circumstances of the relevant individual case. Klein + Partner are gladly available for comprehensive individual information.

In particular, the information on offer on the websites of Klein + Partner does not represent a binding offer of a contract. Insofar as it has not been explicitly mentioned, no offers may be submitted or orders executed on the part of the user via this website.

The links to the services of third parties contained on this website have been researched and complied with the greatest of care by Klein + Partner. However, we have no influence over the current and future design as well as the content of the pages which have been linked. The therefore do not make the content of the linked pages out own and do not accept responsibility for them. It is solely the providers who are liable for illegal, erroneous or incomplete content as well as for damages which occur through the use or non-use of the information contained on the linked pages.

The content of our website is protected by copyright. The reproduction or distribution of the texts made available requires prior written approval.

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