honert münchen PartG mbB rechtsanwälte is a partnership with limited professional liability pursuant to § 1 German Partnership Act (PartGG). The partnership is registered under no. PR 2244 in the partnership register of the Munich Local Court and has its registered office in Munich.

The professionals of honert münchen PartG mbB hold the legal professional titles of “lawyer”, “tax consultant” and/or “auditor”. These professional titles were awarded in the Federal Republic of Germany.

honert hamburg PartG mbB rechtsanwälte is a partnership with limited professional liability pursuant to § 1 German Partnership Act (PartGG). The partnership is registered under no. PR 1421 in the partnership register of the Hamburg Local Court and has its registered office in Hamburg.

The professionals of honert hamburg PartG mbB hold the legal professional title of “lawyer”. The professional titles were awarded in the Federal Republic of Germany.

Competent supervisory authorities

Attorneys-at-law:
Rechtsanwaltskammer München, Tal 33, 80331 München
Hanseatische Rechtsanwaltskammer Hamburg, Valentinskamp 88, 20355 Hamburg

Auditors:
Wirtschaftsprüferkammer, Rauchstraße 26, 10787 Berlin
Landesgeschäftsstelle Bayern der Wirtschaftsprüferkammer, Marsstraße 4, 80335 München

Tax advisors:
Steuerberaterkammer München, Nederlinger Straße 9, 80638 München
Steuerberaterkammer Hamburg, Kurze Mühren 3, 20095 Hamburg

Berufsrechtliche Regelungen

The following professional regulations apply to lawyers, auditors and tax consultants:

• Bundesrechtsanwaltsordnung (BRAO)
• Berufsordnung für Rechtsanwälte (BORA)
• Fachanwaltsordnung (FAO)
• Berufsregeln der RAe der Europäischen Gemeinschaft (CCBE)
• Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte (RVG)
• Wirtschaftsprüferordnung (WPO)
• Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP)
• Steuerberatungsgesetz (StBerG)
• Gebührenverordnung für Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (StBGebV)
• Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DVStB)
• Berufsordnung der Bundes-Steuerberaterkammer (BOStB)
• Geldwäschebekämpfungsgesetz (GWG)
• Anordnung der Bundesrechtsanwaltskammer München bzw. Hamburg nach § 14 Abs. 2 Satz 2 GWG
• Verhaltensempfehlungen für Rechtsanwälte im Hinblick auf die Vorschriften des Geldwäschebekämpfungsgesetz (GWG) und die Geldwäsche, § 261 StGB

The professional regulations concerning lawyers are available at www.brak.de, The professional regulations concerning auditors are availabe at www.wpk.de and the professional regulations concerning tax advisors are available at www.bstbk.de.

Chambers

The attorneys and tax consultants working at the Munich office are members of the Rechtsanwaltskammer München (Munich Bar Association) and the Steuerberaterkammer München (Munich Chamber of Tax Consultants), respectively. The attorneys working at the Hamburg office are members of the Rechtsanwaltskammer Hamburg (Hamburg Bar Association).

Bundesrechtsanwaltskammer, Littenstraße 9, 10179 Berlin, www.brak.de
Rechtsanwaltskammer München, Tal 33, 80331 München
Hanseatische Rechtsanwaltskammer Hamburg, Valentinskamp 88, 20355 Hamburg

Bundessteuerberaterkammer, Neue Promenade 4, 10178 Berlin, www.bstbk.de
Steuerberaterkammer München, Nederlinger Straße 9, 80638 München
Steuerberaterkammer Hamburg, Kurze Mühren 3, 20095 Hamburg

Wirtschaftsprüferkammer, Rauchstraße 26, 10787 Berlin, www.wpk.de
Landesgeschäftsstelle Bayern der Wirtschaftsprüferkammer,
Marsstraße 4, 80335 München
Landesgeschäftsstelle Hamburg der Wirtschaftsprüferkammer,
Ferdinandstraße 12, 20095 Hamburg

Details on existing professional liability insurance

The professional liability insurance is with Zurich Insurance plc, 50427 Cologne. The geographical scope of the insurance cover includes activities in the member states of the European Union and thus meets at least the requirements of
§ 51 Federal Lawyers’ Act (BRAO), § 45 para. 1 Patent Attorneys’ Ordinance (PatAnwO),
§ 67 Tax Consultancy Act (StBerG), Tax Consultancy Agents and Tax Consultancy Companies (DVStB), § 54 Auditing Regulations (WPO) in conjunction with the Ordinance on Professional Liability Insurance for Auditors and Sworn Accountants (WPBH)

Out-of-court dispute resolution procedures

Pursuant to § 73 para. 2 no. 3 BRAO, the locally competent bar associations shall conduct out-of-court dispute resolution proceedings between attorneys and clients.

In addition, a conciliation board of the legal profession has been established at the German Federal Bar Association (Bundesrechtsanwaltskammer) pursuant to §§ 191 et seq. BRAO for the arbitration of legal disputes between members of the bar associations and their clients.

Furthermore, we refer to the EU platform for extrajudicial online dispute resolution:
http://ec.europa.eu/consumers/odr/.