Legal Notice

The content of this website is protected by the copyright of PMPG Steuerberatungsgesellschaft mbB Adenauerallee 45-49, 53332 Bornheim, Germany. All rights are protected.

However, you may view, copy, print, store and disseminate any material published by PMPG on this website for your private, non-commercial use. Any changes to the content of this website are expressly excluded therefrom.

If you wish to use material from our website for other purposes, please contact us: info@pmpg.de

The following copyright notice must appear on each copy of this website’s content, or part thereof:

Copyright 2001–2016
PMPG Pies, Martinet & Partner
Steuerberatungsgesellschaft mbB
Phone +49 (0) 2222 94 01-0
Adenauerallee 45-49
D-53332 Bornheim
Germany
All rights are protected.
Mandatory disclosures pursuant to section 5 TMG [German Telemedia Act] and section 2 DL-InfoV [Regulation concerning the information obligations of service providers]

This website is operated by:
PMPG Pies, Martinet & Partner
Steuerberatungsgesellschaft mbB

Registered offices of the company:
Adenauerallee 45-49
D-53332 Bornheim
Germany

Contact:
Telephone: +49 (0) 2222 94 01-0
Fax: +49 (0) 2222 94 01-11
info@pmpg.de
www.pmpg.de

Commercial register court:
Amtsgericht Essen PR 900

VAT ID no.:
DE 219680043

Partners of the company:
Sabine Diebel, Markus Florange, Marko Frey, Werner Hötzel, Florian Kutschke, Manuel Lommerzheim,
Martin Minder, Walter Pickartz, Volker Seipp, Daniela Schmanke, Marcus Vanselow

The legal advisory services offered are provided by:
PMPG Pies, Martinet & Partner
Steuerberater & Rechtsanwälte PartGmbB
Partnerschaftsgesellschaft mit beschränkter Berufshaftung
[Partnership with limited professional liability]

Registered offices of the company:
Hohe Straße 73
D-53119 Bonn
Germany

Branches:
50968 Cologne and 53332 Bornheim

Contact:
Telephone: +49 (0) 2222 94 01-0
Fax: +49 (0) 2222 94 01-11
info@pmpg.de
www.pmpg.de

Commercial register court:
Amtsgericht Essen PR 3025

Tax number:
222/5346/2796

Partners
Sabine Diebel, Marko Frey, Werner Hötzel, Dr. Stefan Klöckner, Florian Kutschke, Manuel Lommerzheim,
Martin Minder, Daniela Schmanke, Volker Seipp, Marcus Vanselow, Thomas Wenzler

Disclosures on the laws governing the professions:
Tax Consultant
Unless stated otherwise, all tax consultants are admitted to practice in the Federal Republic of Germany and are members of the Chamber of Tax Consultants in their respective locations as the competent regulatory and supervisory authority.

The address of the competent chamber is:
Steuerberaterkammer Köln
[Cologne Chamber of Tax Consultants]
Gereonstraße 34
D-50670 Cologne
Germany
www.stbk-koeln.de

The professional regulations applicable to tax consultants (the “Steuerberatungsgesetz“ [German Tax Consulting Act], the “Durchführungsverordnung zum Steuerberatungsgesetz” [Regulations Implementing the German Tax Consulting Act], the “Berufsordnung der Bundessteuerberaterkammer“ [German Chamber of Tax Consultants’ Rules of Professional Practice] and the “Steuerberatergebührenverordnung” [German Tax Consultant’s Fee Regulation]) can be found at www.bstbk.deunder the tab “Der Steuerberater“/ “Berufsrecht”.

Attorneys
Unless stated otherwise, all German attorneys are admitted to practice as attorneys in the Federal Republic of Germany and are members of the bar association in their respective locations as the competent regulatory and supervisory authority.
The address of the competent bar association is:
Rechtsanwaltskammer Köln
[Cologne Bar Association]
Riehler Straße 30
D-50668 Cologne
Germany
www.rak-koeln.de
The professional regulations applicable to attorneys (the “Bundesrechtsanwaltsordnung” [German Attorneys Regulation], the “Berufsordnung für Rechtsanwälte” [German Rules of Professional Practice for Attorneys], the “Fachanwaltsordnung” [German Specialist Attorneys Regulation], the “Rechtsanwaltsvergütungsgesetz” [German Attorneys Fees Act] and the “Berufsregeln der Rechtsanwälte der Europäischen Union” [Professional Regulations applicable to Attorneys in the European Union]) can be found at www.brak.de under the tab “Für Anwälte” / “Berufsrecht”.

The designation of the profession is “Rechtsanwalt” [Attorney]

Professional liability insurance:
ERGO Versicherung AG, Victoriaplatz 1, D-40198 Düsseldorf, Germany.

Applies to statutory liability claims asserted in accordance with the law of the European member states and Turkey.

Responsible for layout and technical realisation of the website:
Donner & Doria Werbeagentur GmbH Mannheim

Photographs:
Filipe Ribeiro | vanity pictures
Catja Vedder Photography
PMPG archive