Legal Notice

Information according to §§ 2 and 3 of the regulation
on information obligations for service providers
(Service Information Obligations Ordinance - DL-InfoV)

Responsible in the sense of § 55 Abs. 2 RStV:

Dr Frank Thiede
Charlottenplatz 6
D-70173 Stuttgart
E-mail: ft@taxgate.com

This website represents the joint Internet presence
of the following companies:

TAXGATE Steuerberatungsgesellschaft mbH
Charlottenplatz 6
D-70173 Stuttgart
Phone: +49 (0) 711 540 90 29 - 0
Fax: +49 (0) 711 540 90 29 29
E-mail: info@taxgate.com

Commercial register: Stuttgart Local Court HRB 746793
VAT number: DE293016647
Managing Director: Dr Frank Thiede, Dr Tobias Stiegler, Patrick Bubeck

The employees of TAXGATE Steuerberatungsgesellschaft mbH designated as "tax consultants" and the company itself belong to the Stuttgart Chamber of Tax Consultants, Hegelstraße 33, 70174 Stuttgart (www.stbk-stuttgart.de) to.

TAXGATE Partners PartGmbB ("TAXGATE Partners")
Charlottenplatz 6
D-70173 Stuttgart

Branch office:
TaunusTower
Taunustor 1
D-60310 Frankfurt am Main
Phone: +49 (0) 69 50 50 60 44 20
Fax: +49 (0) 69 50 50 60 41 50
E-mail: info@taxgate.com

Commercial register: Local court Stuttgart PR 721226
VAT number: DE212174840
Partner: Dr Frank Thiede, Dr Wolfgang Walter, Dr Gerhard K. Balz, Dr Tobias Stiegler, Patrick Bubeck

The tax consultants and lawyers of TAXGATE Partners are authorised as tax consultants and/or lawyers in the Federal Republic of Germany and are members of the chambers of tax consultants and/or lawyers in their respective locations:

• Stuttgart: Stuttgart Chamber of Tax Consultants (www.stbk-stuttgart.de)
• Stuttgart: Stuttgart Bar Association (www.rak-stuttgart.de)
• Frankfurt am Main: Frankfurt am Main Bar Association (www.rechtsanwaltskammer-ffm.de)

The company is authorised in the Federal Republic of Germany as a partnership with limited professional liability.

Professional regulations:

The employees of TAXGATE Steuerberatungsgesellschaft mbH and TAXGATE Steuerberater Rechtsanwälte Thiede + Partners mbB named on this website are subject to the respective professional regulations due to their profession or affiliation to a TAXGATE company. The respective local or regional chambers serve as supervisory authorities for the companies.

The following professional regulations apply to tax consultants, which can be viewed on the website of the Federal Chamber of Tax Consultants (www.bstbk.de) under the heading "Der Steuerberater", there "Berufsrecht":

• Tax Consultancy Act (StBerG)
• Implementing Ordinance to the Tax Consultancy Act (DVStB)
• Tax Consultant Remuneration Ordinance (StBVV)
• Professional Code of Conduct of the Federal Chamber of Tax Consultants (BOStB)
• Specialist advisor regulations

Professional liability insurance is held with HDI Versicherung AG, HDI Platz 1, 30659 Hanover. Spatial scope of application

The professional title of tax consultant was awarded in the Federal Republic of Germany.

The following professional regulations apply to lawyers, the current version of which can be viewed on the website of the German Federal Bar Association (www.brak.de):

• Federal Lawyers' Act (BRAO)
• Professional Code of Conduct for Lawyers (BORA)
• Specialist lawyer regulations (FAO)
• Law on the remuneration of attorneys-at-law
• Lawyers' Fees Act (RVG)
• Law on extrajudicial legal services -
• Legal Services Act (RDG)
• Code of Conduct for Lawyers in the European Union (CCBE)

Professional liability insurance is held with HDI Versicherung AG, HDI Platz 1, 30659 Hanover.

The professional title "Rechtsanwälte" was awarded in the Federal Republic of Germany.

Pictures:

• Joyfull, Bigstockphoto
• Pressmaster, Bigstockphoto
• Aylandy, Bigstockphoto
• Polarpx, Shutterstock
• Astroid, Fotolia
• Roman Sigaev, Fotolia
• Natwalee Aengsubwong, shutterstock
• Gui Jun Peng, shutterstock
• JFL Photography, Fotolia
• Roman Sigaev, Fotolia
• Volker Banaditsch, b-plus-media
• VespaTS, Flickr

Exclusion of liability (disclaimer)

Liability for content

As a service provider, we are responsible for our own content on these pages in accordance with Section 7 (1) TMG (German Telemedia Act) and general legislation. According to §§ 8 to 10 TMG, however, we as a service provider are not obliged to monitor transmitted or stored third-party information or to investigate circumstances that indicate illegal activity. Obligations to remove or block the use of information in accordance with general legislation remain unaffected by this. However, liability in this respect is only possible from the time of knowledge of a specific infringement. As soon as we become aware of such infringements, we will remove this content immediately.

Liability for links

Our website contains links to external third-party websites over whose content we have no influence. Therefore, we cannot accept any liability for this third-party content. The respective provider or operator of the pages is always responsible for the content of the linked pages. The linked pages were checked for possible legal violations at the time of linking. Illegal contents were not recognisable at the time of linking. However, permanent monitoring of the content of the linked pages is not reasonable without concrete evidence of an infringement. If we become aware of any legal infringements, we will remove such links immediately.

Copyright

The content and works created by the site operators on these pages are subject to German copyright law. Duplication, processing, distribution and any kind of utilisation outside the limits of copyright law require the written consent of the respective author or creator. Downloads and copies of this site are only permitted for private, non-commercial use. Insofar as the content on this site was not created by the operator, the copyrights of third parties are respected. In particular, third-party content is labelled as such. Should you nevertheless become aware of a copyright infringement, please inform us accordingly. If we become aware of any infringements, we will remove such content immediately.