Imprint

Olaf Mangliers
German CPA
Tax Advisor
Krohnskamp 35k
22301 Hamburg
T: 040 400 201
F: 040 43 27 27 37
E: info@ustaxreturn.de
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
E: kontakt@wpk.de

Responsible supervisory authority of Tax Advisors Steuerberaterkammer Hamburg
Public Corporation
Raboisen 32
20095 Hamburg
T: 040 44 80 43-0
F: 040 44 5885
E: mail@stbk-hamburg.de
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)

Wirtschaftsprüfer-Berufshaftpflicht-
Versicherungsverordnung (WPBHV)

Die Regelungen können bei der Wirtschaftsprüferkammer unter www.wpk.de
(dort unter Home/Rechtsvorschriften) eingesehen
werden.

For Tax Advisors:

Steuerberatergesetz (StBerG)

Durchführungsverordnung zum StBerG (DVStB)

Berufsordnung für Steuerberater (BOStB)
Steuerberatergebührenverordnung (StBGebV)

The regulations can be viewed at the Bundessteuerberaterkammer at http://www.bstbk.de (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
DE273504654
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
E: info@ustaxreturn.de

Basic orientation

The website contains nonpolitical news dealing with tax, social and economic law and is mainly directed to clients of the practice.

Liability

The author of these web pages endeavors to present the information offered here completely and correctly to the best of his knowledge and to keep it current. Nevertheless, he can not assume any liability for damages which may result from the use of the offered information – even if these are due to the use of incomplete or incorrect information. Liability for the contents of linked pages is excluded, especially since the author has no influence on contents of linked pages. The provider of these third-party websites is solely responsible for the contents of pages referred to on this website, but never the one who links to third-party publications and content through a link. If linked pages (in particular by altering the contents after setting the link) contain illegal, erroneous, incomplete, offensive or misleading information, and if the author of this site is made aware of such content on linked pages, he will link to such sites Sides immediately.

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Information content

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