Olaf Mangliers
German CPA
Tax Advisor
Krohnskamp 35k
22301 Hamburg
T: 040 400 201
F: 040 43 27 27 37
Resbonsible supervisory authority for German CPA Wirtschaftsprüferkammer Berlin

Public Corporation
Rauchstraße 26
10787 Berlin
T: 030 72 61 61-0
F: 030 72 61 61-212

Responsible supervisory authority of Tax Advisors Steuerberaterkammer Hamburg
Public Corporation
Raboisen 32
20095 Hamburg
T: 040 44 80 43-0
F: 040 44 5885
Berufsbezeichnung Occupational title The legal professional titles “Wirtschaftsprüfer” and “Tax Advisor” were awarded in the Federal Republic of Germany..
Professional regulations Für German CPA:

Wirtschaftsprüfungsordnung (WPO)

Berufssatzung für Wirtschaftsprüfer (BS WP/vBP)

Satzung für Qualitätskontrolle (Satzung QK)

Siegelverordnung (Siegel VO)

Versicherungsverordnung (WPBHV)

Die Regelungen können bei der Wirtschaftsprüferkammer unter
(dort unter Home/Rechtsvorschriften) eingesehen

For Tax Advisors:

Steuerberatergesetz (StBerG)

Durchführungsverordnung zum StBerG (DVStB)

Berufsordnung für Steuerberater (BOStB)
Steuerberatergebührenverordnung (StBGebV)

The regulations can be viewed at the Bundessteuerberaterkammer at (dort unter Downloads/Berufsrecht) eingesehen werden.

Professional liability insurance Name and address of the insurance company:

HDI-Gerling Firmen und Privatversicherung AG, Riethorst 2, 30659 Hannover

Territorial scope of professional liability insurance:

1. Germany

2. European foreign countries, Turkey and the countries of the former Soviet Union, including Lithuania, Latvia and Estonia.

Insured are liability claims,
(1) which are brought before courts of these countries;
(2) from violation or non-compliance with the law of these countries.

3. For countries not mentioned before

(1) from business auditing activities, if the order is based on German law only,
(2) from the commercial assistance in tax matters relating to the right of taxation of States which are not mentioned before, if the order is based on German law only.

In both cases, the insurance benefit is limited to the statutory minimum insurance sum

4. Worldwide for liability claims
From activities carried out through branches, branches or other advisory offices abroad, to a maximum of the statutory minimum insurance sum

Finanzamt Hamburg Barmbek-Uhlenhorst
Value added tax-
identification number

in accordance with § 27 a VAT-law
Fotos Olaf Mangliers
Responsible editor and webmaster for the planning, realization and support of the Internet contents acc. TMG Olaf Mangliers
Krohnskamp 35k
22301 Hamburg
T: 040 400 201
F: 040 43 27 27 37

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