Legal notice

Site operator within the meaning of § 5 TMG

M W B Sozietät - Martin Barth - Rechtsanwälte Wirtschaftsprüfer Steuerberater
Landwehrplatz 6 - 7
66111 Saarbrücken

Phone: 06 81 / 93 38 - 200
Fax: 06 81 / 93 38 - 158

E-Mail: info@mwb-ius.de
Internet: www.mwb-ius.de

Authorized representative:
Thomas Martin, Karl-Heinz Barth

Value-added tax identification number according to § 27a UStG:
DE 197866413

Competent supervisory authority and chamber for the activity as a lawyer:

Rechtsanwaltskammer des Saarlandes (Saarland Bar Association)
Am Schloßberg 5
66119 Saarbrücken
Phone: 0681/58 82 8
Fax: 0681/58 10 47
E-Mail: zentrale@rak-saar.de

Professional title:
Rechtsanwalt (awarded in the Federal Republic of Germany)

Professional regulations:

Federal Lawyers' Act (BRAO)
Professional Code of Conduct for Lawyers (BORA)
Specialist Attorney Regulations (FAO)
Attorney Fees Act (RVG)
Professional Rules for Lawyers in the European Union (CCBE)

The regulations can be viewed at the Bundesrechtsanwaltskammer (Federal Chamber of Lawyers) at http://www.brak.de/fuer-anwaelte/berufsrecht/ .

Competent chamber and supervisory authority for the activity as tax consultant:

Steuerberaterkammer Saarland (Saarland Chamber of Tax Consultants)
Nell-Breuning-Allee 6
66115 Saarbrücken
http://www.stbk-saarland.de/Home

Professional title:
Steuerberater (awarded in the Federal Republic of Germany)

Professional regulations:

Professional regulations of the Chamber of Tax Consultants (BoStB)
Implementing Ordinance to the StBerG (DVStB)
Tax Advisory Act (StBerG)
Ordinance on Tax Consultant Fees (StBGebV)
Professional liability insurance regulations for tax consultants (BerufsHVStB).

The regulations can be viewed at the Bundessteuerberatungskammer (Federal Chamber of Tax Consultants) at https://www.bstbk.de/de/steuerberater/berufsrecht/ .

Competent chamber and supervisory authority for the activity as an auditor:

Wirtschaftsprüferkammer (Chamber of Public Accountants)
Rauchstraße 26
10787 Berlin
www.wpk.de

Professional title:
Wirtschaftsprüfer (awarded in the Federal Republic of Germany)

Professional regulations:

Act on the Code of Professional Practice for German Chartered Public Accountants (WPO)
Statutes of the German Chamber of Chartered Public Accountants on Professional Rights and Obligations as a Chartered Public Accountant (BS WP/vBP)
Statutes for Quality Control (Satzung für Qualitätskontrolle)
German Professional Liability Regulation for Auditors (Wirtschaftsprüfer-Berufshaftpflichtverordnung)

The regulations can be viewed at the Wirtschaftsprüferkammer (Chamber of Public Accountants) at http://www.wpk.de/wpk/rechtsvorschriften/ .

Professional liability insurance:
Gothaer Allgemeine Versicherung AG
Gothaer Allee 1
50969 Köln
Geographical scope: worldwide

Responsible for content according to § 55 Abs. 2 RStV:

Thomas Martin
(adress as above)

Information on online dispute resolution:

The European Commission provides a platform for online dispute resolution (OS). You will find this platform under the following link: htp://ec.europa.eu/consumers/odr/. Consumers can use this platform to settle their disputes arising from online contracts.

Note according to § 36 VSBG:

We will not participate in alternative dispute resolution procedures within the meaning of § 36 VSBG. The use of an alternative conciliation body is not a mandatory prerequisite for calling the competent courts.

Copyright and picture credits:

he contents of www.wubwp.de are - unless otherwise stated - protected by copyright.
Photographs used may be marked with picture credits or listed below, unless they have been taken by the user.
The use of photographs on third pages is only possible within the scope of the respective licence of the author.