{"id":88,"date":"2017-06-24T16:39:35","date_gmt":"2017-06-24T14:39:35","guid":{"rendered":"https:\/\/ustaxreturn.de\/?page_id=88"},"modified":"2017-07-04T08:59:22","modified_gmt":"2017-07-04T06:59:22","slug":"impressum","status":"publish","type":"page","link":"https:\/\/ustaxreturn.de\/en\/impressum\/","title":{"rendered":"Imprint"},"content":{"rendered":"<table>\n<tbody>\n<tr>\n<td><b>Olaf Mangliers<br \/>\n<\/b>German CPA<br \/>\nTax Advisor<\/td>\n<td>Krohnskamp 35k<br \/>\n22301 Hamburg<br \/>\nT: 040 400 201<br \/>\nF: 040 43 27 27 37<br \/>\nE: info@ustaxreturn.de<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Resbonsible supervisory authority for German CPA<\/b><\/td>\n<td>Wirtschaftspr\u00fcferkammer Berlin<\/p>\n<p>Public Corporation<br \/>\nRauchstra\u00dfe 26<br \/>\n10787 Berlin<br \/>\nT: 030\u00a072\u00a061 61-0<br \/>\nF: 030\u00a072\u00a061 61-212<br \/>\nE: kontakt@wpk.de<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Responsible supervisory authority of Tax Advisors<\/b><\/td>\n<td>Steuerberaterkammer Hamburg<br \/>\nPublic Corporation<br \/>\nRaboisen 32<br \/>\n20095 Hamburg<br \/>\nT: 040 44 80 43-0<br \/>\nF: 040 44 5885<br \/>\nE: mail@stbk-hamburg.de<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Berufsbezeichnung<\/b><\/td>\n<td>Occupational title The legal professional titles &#8220;Wirtschaftspr\u00fcfer&#8221; and &#8220;Tax Advisor&#8221; were awarded in the Federal Republic of Germany..<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Professional regulations <\/b><\/td>\n<td>F\u00fcr German CPA:<\/p>\n<p>Wirtschaftspr\u00fcfungsordnung (WPO)<\/p>\n<p>Berufssatzung f\u00fcr Wirtschaftspr\u00fcfer (BS WP\/vBP)<\/p>\n<p>Satzung f\u00fcr Qualit\u00e4tskontrolle (Satzung QK)<\/p>\n<p>Siegelverordnung (Siegel VO)<\/p>\n<p>Wirtschaftspr\u00fcfer-Berufshaftpflicht-<br \/>\nVersicherungsverordnung (WPBHV)<\/p>\n<p>Die Regelungen k\u00f6nnen bei der Wirtschaftspr\u00fcferkammer unter www.wpk.de<br \/>\n(dort unter Home\/Rechtsvorschriften) eingesehen<br \/>\nwerden.<\/p>\n<p>For Tax Advisors:<\/p>\n<p>Steuerberatergesetz (StBerG)<\/p>\n<p>Durchf\u00fchrungsverordnung zum StBerG (DVStB)<\/p>\n<p>Berufsordnung f\u00fcr Steuerberater (BOStB)<br \/>\nSteuerberatergeb\u00fchrenverordnung (StBGebV)<\/p>\n<p>The regulations can be viewed at the Bundessteuerberaterkammer at http:\/\/www.bstbk.de (dort unter Downloads\/Berufsrecht) eingesehen werden.<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Professional liability insurance<\/b><\/td>\n<td>Name and address of the insurance company:<\/p>\n<p>HDI-Gerling Firmen und Privatversicherung AG, Riethorst 2, 30659 Hannover<\/p>\n<p>Territorial scope of professional liability insurance:<\/p>\n<p>1. Germany<\/p>\n<p>2. European foreign countries, Turkey and the countries of the former Soviet Union, including Lithuania, Latvia and Estonia.<\/p>\n<p>Insured are liability claims,<br \/>\n(1) which are brought before courts of these countries;<br \/>\n(2) from violation or non-compliance with the law of these countries.<\/p>\n<p>3. For countries not mentioned before<\/p>\n<p>(1) from business auditing activities, if the order is based on German law only,<br \/>\n(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.<\/p>\n<p>In both cases, the insurance benefit is limited to the statutory minimum insurance sum<\/p>\n<p>4. Worldwide for liability claims<br \/>\nFrom activities carried out through branches, branches or other advisory offices abroad, to a maximum of the statutory minimum insurance sum<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Finanzamt<\/b><\/td>\n<td>Hamburg Barmbek-Uhlenhorst<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Value added tax-<br \/>\nidentification number<\/b><br \/>\nin accordance with \u00a7 27 a VAT-law<\/td>\n<td>DE273504654<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Fotos<\/b><\/td>\n<td>Olaf Mangliers<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Responsible editor and webmaster for the planning, realization and support of the Internet contents acc. TMG<\/b><\/td>\n<td><b>Olaf Mangliers<br \/>\n<\/b>Krohnskamp 35k<br \/>\n22301 Hamburg<br \/>\nT: 040 400 201<br \/>\nF: 040 43 27 27 37<br \/>\nE: info@ustaxreturn.de<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Basic orientation<\/strong><\/p>\n<p>The website contains nonpolitical news dealing with tax, social and economic law and is mainly directed to clients of the practice.<\/p>\n<p><strong>Liability<\/strong><\/p>\n<p>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 &#8211; 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.<\/p>\n<p><strong>Copyright<\/strong><\/p>\n<p>Der Inhalt der vom Autor selbst erstellten Inhalte dieser Seiten ist urheberrechtlich gesch\u00fctzt. Die Informationen sind nur f\u00fcr die pers\u00f6nliche Verwendung bestimmt. Jede den Bestimmungen des Urheberrechtsgesetzes widersprechende Verwendung jeglicher Inhalte dieser Webseiten \u2013 insbesondere die weitergehende Nutzung wie beispielsweise die Ver\u00f6ffentlichung, Vervielf\u00e4ltigung und jede Form von gewerblicher Nutzung sowie die Weitergabe an Dritte \u2013 auch in Teilen oder in \u00fcberarbeiteter Form \u2013 ohne ausdr\u00fcckliche Zustimmung des Autors ist untersagt.<\/p>\n<p><strong>Information content<\/strong><\/p>\n<p>The information on this website may be removed, modified or supplemented without prior notice. The author can therefore not guarantee the correctness, completeness, quality or actuality of the information provided.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 Wirtschaftspr\u00fcferkammer Berlin Public Corporation Rauchstra\u00dfe 26 10787 Berlin T: 030\u00a072\u00a061 61-0 F: 030\u00a072\u00a061 61-212 E: kontakt@wpk.de Responsible supervisory authority of Tax Advisors Steuerberaterkammer Hamburg Public Corporation Raboisen &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/ustaxreturn.de\/en\/impressum\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Imprint&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-88","page","type-page","status-publish","hentry"],"translation":{"provider":"WPGlobus","version":"3.0.1","language":"en","enabled_languages":["de","en"],"languages":{"de":{"title":true,"content":true,"excerpt":false},"en":{"title":true,"content":true,"excerpt":false}}},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/ustaxreturn.de\/en\/wp-json\/wp\/v2\/pages\/88","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ustaxreturn.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ustaxreturn.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ustaxreturn.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ustaxreturn.de\/en\/wp-json\/wp\/v2\/comments?post=88"}],"version-history":[{"count":11,"href":"https:\/\/ustaxreturn.de\/en\/wp-json\/wp\/v2\/pages\/88\/revisions"}],"predecessor-version":[{"id":165,"href":"https:\/\/ustaxreturn.de\/en\/wp-json\/wp\/v2\/pages\/88\/revisions\/165"}],"wp:attachment":[{"href":"https:\/\/ustaxreturn.de\/en\/wp-json\/wp\/v2\/media?parent=88"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}