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:

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
Phone: +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: Andreas Demirci, Daniel Esser, Markus Florange, Marko Frey, Florian Kutschke, Sabine Lemke, Lena Lohmar, Manuel Lommerzheim, Martin Minder, Daniela Schmanke, Volker Seipp, Heiko Sieger, Frank Soens, Marcus Vanselow, Sebastian Wieler

The tax advice services offered are provided by:

PMPG Pies, Martinet & Partner Steuerberatungsgesellschaft mbB
Registered office of the company: Adenauerallee 45-49, D-53332 Bornheim, Germany
Phone: +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: Andreas Demirci, Daniel Esser, Markus Florange, Marko Frey, Florian Kutschke, Sabine Lemke, Lena Lohmar, Manuel Lommerzheim, Martin Minder, Daniela Schmanke, Volker Seipp, Heiko Sieger, Frank Soens, Marcus Vanselow, Sebastian Wieler

PMPG Reinhardt & Kollegen KG Steuerberatungsgesellschaft
Registered office of the company: Otto-Hahn-Allee 17a, 50374 Erftstadt-Lechenich

Phone: +49 (0) 2235 7 94 09-0
Fax: +49 (0) 2235  7 94 09-99
info@pmpg.de
www.pmpg.de
Commercial register court: Amtsgericht Köln HRA 34029
Complementary (German: Komplementär): Björn Reinhardt

PMPG Wiese & Kollegen Steuerberatungsgesellschaft mbH
Registered office of the company: Weidenauer Str. 60, 57076 Siegen

Phone: +49 (0) 271 30 30 33-0
Fax: +49 (0) 271 30 30 33-31
info@pmpg.de
www.pmpg.de
Commercial register court: Amtsgericht Siegen HRB 12197
VAT ID no.: DE329775980
Managing Director (German: Geschäftsführer): Dipl.-Finw. Mirco Heidrich, Martin Minder

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: Adenauer Allee 45-49, D-53332 Bornheim, Germany
Branches: 50968 Cologne und 53119 Bonn, Germany

Phone: +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: Andreas Demirci, Daniel Esser, Markus Florange, Marko Frey, Florian Kutschke, Sabine Lemke, Lena Lohmar, Manuel Lommerzheim, Martin Minder, Daniela Schmanke, Volker Seipp, Heiko Sieger, Frank Soens, Marcus Vanselow, Sebastian Wieler

Lawyer Dr Stefan Klöckner is ending his employment at PMPG and, as of 01/07/2022, is moving to Kunz Rechtsanwälte Partnerschaft mbB, Cologne.

PMPG Wiese & Kollegen Rechtsanwaltsgesellschaft mbH
Registered office of the company: Weidenauer Str. 60, 57076 Siegen

Phone: +49 (0) 271 30 30 33-0
Fax: +49 (0) 271 30 30 33-31
recht@pmpg.de
www.pmpg.de
Commercial register court: Amtsgericht Siegen HRB 12477
VAT ID no.:  DE338105466
Managing Directors (Geschäftsführer): Norbert Wiese (Lawyer, German: Rechtsanwalt, Specialist Lawyer for Tax Law, German: Fachanwalt für Steuerrecht) and Martin Kanoka (Lawyer, German: Rechtsanwalt)

The business consulting services offered are provided by:

PMPG Unternehmensberatung KG
Registered office of the company: Gustav-Heinemann-Ufer 72c, 50968 Cologne, Germany

Phone: +49 (0) 221 29 21 36-0
Fax: +49 (0) 221 29 21 36-11
info@pmpg.de
www.pmpg.de
Commercial register court: Amtsgericht Köln HRA 29686
Tax number: 219/5730/0553
Managing Director (German: Geschäftsführer): Michael Scherz

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.

Branch offices Bergisch Gladbach, Bonn, Bornheim, Erftstadt, Euskirchen, Cologne, Niederkassel:
The address of the competent chamber is: Steuerberaterkammer Köln [Cologne Chamber of Tax Consultants], Gereonstraße 34, D-50670 Cologne, Germany
www.stbk-koeln.de 

Branch office Gerolstein: 
Steuerberaterkammer Rheinland-Pfalz [Chamber of Tax Consultants], Hölderlinstr. 1, 55131 D-Mainz, Germany
www.sbk-rlp.de

Branch office Siegen:
Steuerberaterkammer Westfalen-Lippe [Chamber of Tax Consultants], Erphostr. 43, 48145 D-Münster, Germany
www.steuerberaterkammer-westfalen-lippe.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.de under 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:

Branch offices Bonn, Bornheim, Köln:
Rechtsanwaltskammer Köln [Cologne Bar Association], Riehler Straße 30, D-50668 Cologne, Germany
www.rak-koeln.de

Branch office Siegen:
Rechtsanwaltskammer Hamm [Hamn Bar Association], Ostenallee 18, D-59063 Hamm, Germany
www.rechtsanwaltskammer-hamm.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:

Allianz Versicherungs-AG, Königinstr. 28, 80802 D-München, Germany. Besteht für gesetzliche Haftpflichtansprüche, die nach dem Recht der europäischen Staaten und der Türkei geltend gemacht werden.

Responsible for layout and technical realisation of the website:

Schaller Digital GmbH, Mannheim

Photographs:

Filipe Ribeiro | vanity pictures
Catja Vedder Photography
PMPG archive