Masthead

Person bearing responsibility for the website pursuant to Sec. 55 (2) of the Rundfunk-Staatsvertrags [Federal Broadcasting and Telemedia Act]:

Bernhard Steffan
Kronenstraße 30
70174 Stuttgart
Deutschland (Germany)
Tel.: +49 711 2049 - 1178
Fax: +49 711 2049 - 1180
e-Mail: bernhard.steffan@ebnerstolz.de

This website is a joint cooperation of the following companies:

Ebner Stolz Mönning Bachem
Wirtschaftsprüfer Steuerberater Rechtsanwälte
Partnerschaft
Kronenstraße 30
70174 Stuttgart
Commercial register (of partnerships): District Court of Stuttgart, PR 137
VAT ID: DE147508096

Partners pursuant to the German law of partnerships:

Stuttgart:WP StB Dr. Wolfgang Russ, WP StB Hans-Dieter Harm, StB RA Prof. Dr. Klaus Weber, WP StB Bernhard Steffan, vBP StB Andreas Bouley, StB RA Dr. Rolf Kußmaul, StB RA Volker Schmidt, WP StB Matthias Kopka, WP StB Bernhard Titz, WP StB Wolfgang Berger, WP StB Gerhard Schroeder, WP StB Frank Strohm, StB Prof. Dr. Holger Jenzen, WP StB Dr. Matthias Popp, WP StB Christian Fuchs, WP StB Markus Heinlein, WP StB Uwe Fiedler; Leipzig: Stb Catleen Plischke; Berlin: WP StB Wolfgang Jahke, WP StB René Kalks; München: StB Prof. Dr. Thomas Zinser, LL. M. StB RA Thomas Krönauer; Frankfurt: WP StB Marcus Grzanna; Hannover: WP StB Christian Fröhlich, WP StB Wilfried Steinke; Reutlingen: WP StB Matthias Spingler.

Hamburg: WP StB Thorsten Benthien, RA Albrecht von Bismarck, RA Dr. Bodo Breidthardt, StB Dr. Markus Emmrich, RA Christoph Eschke, WP StB Thomas Götze, WP StB Dirk Heide, RA Dr. Detlev Heinsius, StB Birgit Kassel, RA Klaus Krink, WP StB Jens Lingthaler, WP StB Jan Maertins, WP StB Werner von Salzen, WP StB Hartmut Schmidt, WP StB Dirk Schützenmeister, RA StB Harald Schwetlik, StB Dierk Vogel, RA Sönke Storch, StB Carsten Franke, WP StB Markus Schmal, WP StB Andreas Fettke, WP StB Jürgen Richter; Kiel: RA Eckart Bröcker, StB Matthias Gierke, WP StB Knud Oelerking, WP StB Martin Lange, RA Dr. Ulf Schillhorn.

Köln: WP StB RA Dr. Werner Holzmayer, WP StB RA Dr. Christian Janßen, StB RA Dr. Dirk Janßen, RA StB Dr. Daniel Kautenburger-Behr, WP StB Marcus Lauten, WP StB Prof. Dr. Ursula Ley, WP StB Franz Meller, WP StB Jörg Neis, StB RA Dr. Jörg R. Nickel, StB RA Berhard Schumacher, WP StB Stefan Winden; Bonn: WP StB Bernd Schäfer, WP StB Bernhard Holz,  WP StB Markus Roll, WP StB Torsten Janßen,WP StB Burkhard Völkner; Düsseldorf: WP StB Imke Meier; Solingen: StB RA Ulrike Butza, WP StB Edgar Herrmann, WP StB RA Dr. Helmut Krein, WP StB Ludger Tubes.

Ebner Stolz Mönning Bachem GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Kronenstraße 30
70174 Stuttgart
Commercial register: District Court of Stuttgart, HRA 723638
VAT ID: DE 147828767

with the following branches:

Ebner Stolz Mönning Bachem GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Richard-Wagner-Straße 1
04109 Leipzig

Ebner Stolz Mönning Bachem GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Chausseestraße 128/129
10115 Berlin

Ebner Stolz Mönning Bachem GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Arnulfstraße 27
80335 München

Ebner Stolz Mönning Bachem GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Karl-Wiechert-Allee 1d
30625 Hannover

Ebner Stolz Mönning Bachem GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Bockenheimer Landstr. 107
60325 Frankfurt a M.

Ebner Stolz Mönning Bachem GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Kaiserstraße 88/1
72764 Reutlingen

Ebner Stolz Mönning Bachem GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Admiralitätstraße 10
20459 Hamburg

Ebner Stolz Mönning Bachem GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Gereonstraße 43/65
50670 Köln

Ebner Stolz Mönning Bachem GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Portlandweg 1
53227 Bonn

Ebner Stolz Mönning Bachem GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Küterstraße 14-18
24103 Kiel

Ebner Stolz Mönning Bachem GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Konrad-Adenauer-Str. 72-74
42651 Solingen

Ebner Stolz Mönning Bachem GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Königsalle 64
40212 Düsseldorf

Partner with unlimited liability:
Ebner Stolz Mönning Bachem Treuhand und Revision GmbH
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Kronenstraße 30
70174 Stuttgart
Commercial register: District Court of Stuttgart, HRB 19283
VAT ID: DE 194533159
Managers with powers of representation
(also applies to the branches listed below):
WP StB Thorsten Benthien, WP StB Wolfgang Berger, vBP StB Andreas Bouley, RA StB Ulrike Butza, StB Dr. Markus Emmrich, WP StB Andreas Fettke, WP StB Uwe Fiedler, WP StB Christian Fröhlich, WP StB Christian Fuchs, WP StB Thomas Götze, WP StB Marcus Grzanna, WP StB Hans-Dieter Harm, WP StB Dirk Heide, WP StB Markus Heinlein, WP StB Edgar Herrmann, WP StB Bernhard Holz, WP RA StB Dr. Werner Holzmayer, WP StB Wolfgang Jahke, WP RA StB Dr. Christian Janßen, RA StB Dr. Dirk Janßen, WP StB Torsten Janßen, StB Prof. Dr. Holger Jenzen, WP StB René Kalks, StB Birgit Kassel, WP StB Matthias Kopka, RA WP StB Dr. Helmut Krein, RA Klaus Krink, LL. M. StB RA Thomas Krönauer, StB RA Dr. Rolf Kußmaul, WP StB Martin Lange, WP StB Marcus Lauten, WP StB Prof. Dr. Ursula Ley, WP StB Jens Lingthaler, WP StB Jan Maertins, WP StB Imke Meier, WP StB Franz Meller, WP StB Jörg Neis, RA StB Dr. Jörg R. Nickel, WP StB CPA Knud Oelerking, WP StB Dr. Matthias Popp, WP StB Jürgen Richter, WP StB Markus Roll, WP StB Dr. Wolfgang Russ, WP StB Bernd Schäfer, WP StB Markus Schmal, WP StB Hartmut Schmidt, StB RA Volker Schmidt, WP StB Gerhard Schroeder, RA StB Bernhard Schumacher, WP StB CPA Dirk Schützenmeister, WP StB Matthias Spingler, WP StB Bernhard Steffan, WP StB Wilfried Steinke, WP StB Frank Strohm, WP StB Bernhard Titz, WP StB Ludger Tubes, WP StB Werner von Salzen, StB Dierk Vogel, StB RA Prof. Dr. Klaus Weber, WP StB Stefan Winden, WP StB Burkhard Völkner, StB Prof. Dr. Thomas Zinser.

Ebner Stolz Mönning Unternehmensberatung GmbH
Kronenstraße 30
70174 Stuttgart
and
Admiralitätstraße 10
20459 Hamburg
Commercial register: District Court of Stuttgart; HRB 18 445
VAT ID: DE185650710
Managers with powers of representation: Dr. Heiko Aurenz, Michael Euchner, Ralf Pfizenmayer

Dr. Ebner, Dr. Stolz Management Support GmbH
Kronenstraße 30
70174 Stuttgart
Commercial register: District Court of Stuttgart, HRB 21 426
VAT ID: DE813495378
Managers with powers of representation: Klaus Gromer

The moniker Ebner Stolz Mönning Bachem is used on this website where information and services cannot be clearly allocated to any particular one of the above entities or branches.

Professional code requirements:

The employees of Ebner Stolz Mönning Bachem named on this website are subject to the requirements of their respective professional codes due to their professional status or membership of an entity of Ebner Stolz Mönning Bachem. The respective local or regional chambers of the professional associations serve as supervisory authorities of ESMB entities.

Steuerberater (StB) [German tax advisor]
Tax advisors in Germany must observe the following professional codes:

• Steuerberatungsgesetz (StBerG) [German law on tax advising],
• Durchführungsverordnungen zum Steuerberatungsgesetz (DVStB) [Executory order on the German law on tax advising],
• Berufsordnung (BOStB) [Professional code for tax advisors],
• Fachberaterordnung Steuerberatergebührenverordnung (StBGebV) [Code on professional fees charged by tax advisors]

The professional codes can be obtained directly from the local and regional chamber of tax advisors – e.g. the Steuerberaterkammer Stuttgart (www.stbk-stuttgart.de) or from the website of the national chamber of tax advisors (www.bstbk.de).

Wirtschaftsprüfer (WP) [Public auditor] / vereidigte Buchprüfer (vBP) [Certified accountant]
Public auditors and certified accountants in Germany must observe the following professional codes:

• Wirtschaftsprüferordnung (WPO) [German Law on the Profession of Public Auditors]
• Berufssatzung für Wirtschaftsprüfer / vereidigte Buchprüfer (BS WP/vBP) [Professional code for public auditors / certified accountants]
• Satzung für Qualitätskontrolle [Professional code for quality control]
• Siegelverordnung [Regulation on the use of professional seals]
• Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung [Law on the professional liability insurance of public auditors]

The professional code can be obtained from the website of the Wirtschaftsprüferkammer [Chamber of public auditors in Germany] (www.wpk.de )

Rechtsanwälte (RA)
[lawyer] Lawyers in Germany must observe the following professional codes:

• Berufsordnung der Rechtsanwälte (BORA) [Professional code for lawyers]
• Fachanwaltsordnung, Bundesrechtsanwaltsordnung (BRAO) [Professional code for specialty lawyers, Federal code for lawyers]
• Rechtsanwaltsvergütungsgesetz (RVG) [Law on remuneration for legal services]

The professional code for lawyers can be obtained from the website of the Bundesrechtsanwaltskammer [National chamber of lawyers in Germany] (www.wpk.de ).

Disclaimer

1. Limitation of liability The content of this website:

on this website you can find information of a general nature. This information is not intended, nor suitable, as a substitute for individual consulting by a professional who can take account of the specific circumstances of the particular case. We have endeavored to exercise the greatest possible care when compiling the contents of this website. Nevertheless we cannot accept any liability on whatever legal grounds whatsoever for the accuracy, currency or completeness of the contents of this website. Please feel free to contact us for more information and consulting tailored to your individual needs.

Availability of this website:
Ebner Stolz Mönning Bachem will endeavor to provide this service without interruption. However, even upon exercise of due care, it cannot be guaranteed that the website is always available. Ebner Stolz Mönning Bachem reserves the right to alter or discontinue the services it offers.

No client relationship:
All information obtained from this website remains non-binding even if a client relationship otherwise exists between Ebner Stolz Mönning Bachem and the user of this website. Likewise, all other information that is issued outside of the client relationship in writing or orally is of a non-binding nature. An email query or communication of a password to the customer section of the website does not automatically constitute a client relationship nor may this be construed as an indication of an existing client relationship. To this extent no claims based on a contract or an arrangement that is tantamount to a contract can be made against Ebner Stolz Mönning Bachem on this basis.

External links:
Pursuant to Sec. 54 (1) Rundfunkstaatsvertrag, Ebner Stolz Mönning Bachem is a provider of telemedia and is therefore obliged to comply with the general laws and regulations protecting personal rights. As a services provider in the sense of Sec. 7 (1) Telemediengesetz [Law on Telemedia] Ebner Stolz Mönning Bachem is responsible under the law for providing its own information [“eigene Information”] for use by others.

Such own information must be distinguished from links to information provided by third parties. By means of the links on this website, which can be characterized as follows: www.internetdomain.de, Ebner Stolz Mönning Bachem makes third party information available to users.

Ebner Stolz Mönning Bachem is only responsible for information provided by third parties if Ebner Stolz Mönning Bachem has been positively informed about it (i.e. of its illegal or criminal content) and it is technically feasible and reasonable for Ebner Stolz Mönning Bachem to prevent its use. This notwithstanding, such links are dynamic by nature. Ebner Stolz Mönning Bachem reviews the information provided by third parties before establishing the link, as to whether the content triggers a infringement under the civil code or constitutes a criminal deed.

However, Ebner Stolz Mönning Bachem is not obliged under the law to continuously review the information it links to on its website for any changes that could give rise to responsibility on the part of Ebner Stolz Mönning Bachem (Sec. 7 (2) Telemediengesetz). Only when Ebner Stolz Mönning Bachem determines that a specific offer to which Ebner Stolz Mönning Bachem has established a link triggers a civil law infringement or criminal deed, will Ebner Stolz Mönning Bachem revoke the link, provided that this is technically feasible and is reasonable. The fact that the website containing the content constituting an infringement of civil law or a criminal deed can be accessed by other servers once the link has been revoked has no bearing on whether it is technically feasible and reasonableness for Ebner Stolz Mönning Bachem to revoke the link.

2. Copyright and trademarks:

All information published on this website, in either textual or graphic form, and the layout of this information, is protected by copyright. Any use of the information not permitted under the Urheberrechtsgesetz [German law on copyright] requires prior written approval from Ebner Stolz Mönning Bachem. This includes but is not limited to duplication, dissemination, communication, editing, translation, storage, processing, and replication of the content in a database or other electronic medium or system. Photocopies and downloads from websites without written approval are only permitted for personal, private and non-commercial use. All trademarks used on our website are protected even if no explicit mention is made of the respective proprietor.

3. Email communication:

Communication via email can lead to a breach of security. For example, emails sent to our staff can be intercepted, inspected or even altered by adept internet users. Should we receive an email from you, we assume that we are therewith entitled to respond via email. Should you prefer a different mode of communication, you must indicate this to us expressly.

4. Data protection:

Use of this website is monitored purely in statistical form (number of pages visited per day, per week, ranking of visited pages, ranking of links clicked on to external sites) and stored without any specific correlation to individuals. This practice complies with the current data protection law and is for internal purposes only. Use of email agents (a form of email subscription services) which regularly inform you about the latest news and updates on our website depends on us being permitted to store your email address. Such storage will only extend to the period in which you desire to use this service. Your details will be deleted as soon as you deregister from the service. Your email address will never be passed on to third parties. You have a right to object to us measuring, storing and/or analyzing your use of this website for statistical purposes if you do not agree with this practice, even though anonymity is ensured. In this case we recommend that you file your objection with the officers responsible for the site in terms of the Rundfunk-Staatsvertrag (see above). Your right to use this site will not be impaired as a result. All persons named on this site herewith refuse any commercial use or communication of their personal data (Sec. 28 BGSG [“Bundesdatenschutzgesetz”: German federal data protection act]). Ebner Stolz Mönning Bachem is not responsible and makes no assurance of any kind that websites which contain a link to Ebner Stolz Mönning Bachem comply with data protection law.

--- Certain passages of this disclaimer have been used with the friendly approval of the data protection office Berlin (www.datenschutz-berlin.de), from whose website we have taken the passages concerned and which are available to all those wanting to use them.