Legal Occupational Title and Competent Chambers

The attorneys-at-law, auditors and tax advisors of the law firm are admitted under the law of the Federal Republic of Germany.

The attorneys-at-law and the tax advisors who work in the Munich office are members of the Bar Association of Munich or the Munich Chamber of Tax Advisors respectively. The attorneys-at-law who work in the Hamburg office are members of the Bar Association of Hamburg.

Bundesrechtsanwaltskammer, Littenstraße 9, 10179 Berlin, www.brak.de
Rechtsanwaltskammer München, Tal 33, 80331 München
Hanseatische Rechtsanwaltskammer Hamburg, Bleichenbrücke 9, 20354 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

Supervisory Authority

• Attorneys-at-law
  Rechtsanwaltskammer München, Tal 33, 80331 München
  Hanseatische Rechtsanwaltskammer Hamburg, Valentinskamp 88, 20355 Hamburg
• Auditors
  Wirtschaftsprüferkammer, Rauchstraße 26, 10787 Berlin
• Tax Advisors
  Steuerberaterkammer München, Nederlinger Straße 9, 80638 München
  Steuerberaterkammer Hamburg, Raboisen 32, 20095 Hamburg

Professional Liability Insurance

Zurich Insurance plc, 50427 Köln.
The territorial scope of the insurance cover includes activities in the member states of the European Union.

Professional Regulations

The following professional regulations apply:

• Federal Lawyers’ Act (Bundesrechtsanwaltsordnung, BRAO)
• Professional Code for Lawyers (Berufsordnung für Rechtsanwälte, BORA)
  Specialist Lawyers’ Regulation (Fachanwaltsordnung, FAO)
• Code of Conduct of the Council of Bars and Law Societies in Europe (Berufsregeln der Rechtsanwälte der Europäischen Union, CCBE)
• German Attorney Remuneration Law (Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte, RVG)
• Directive of the Bar Association in Munich/Hamburg according to § 14 sec.2 sentence 2 Money Laundering Act (Anordnung der Rechtsanwaltskammer München bzw. Hamburg nach § 14 Abs. 2 Satz 2 GWG)
• Conduct Recommendations for Attorneys regarding the regulations of the Law on the Prevention of Money Laundering (GWG) and money laundering, § 261 Criminal Code (Verhaltensempfehlungen für Rechtsanwälte im Hinblick auf die Vorschriften des Geldwäschebekämpfungsgesetz (GWG) und die Geldwäsche, § 261 StGB)
• Law on the prevention of Money Laundering (Geldwäschebekämpfungsgesetz, GWG)
• Public Accountants Act (Wirtschaftsprüferordnung, WPO)
• Professional Code of Conduct for Auditors/Certified Accountants (Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer, BS WP/vBP)
• Tax Consulting Law (Steuerberatungsgesetz, StBerG)
• Scale of fees for tax consultants, tax representatives and tax consulting companies (Gebührenverordnung für Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften, StBGebV)
• Rules for the implementation of the regulations concerning tax consultants, tax representatives and tax consulting companies, (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften, DVStB)
• Professional Code of the Federal Tax Advisor Chamber (Berufsordnung der Bundessteuerberaterkammer, BOStB)

The professional codes concerning attorneys-at-law are accessible on www.brak.de, the professional codes concerning auditors are accessible on www.wpk.de and the professional codes concerning tax advisors are accessible on www.bstbk.de.

Chambers

The attorneys-at-law/tax advisors working in Munich are members of the bar association/tax advisor chamber of Munich. The attorneys-at-law working in Hamburg are members of the bar association of Hamburg.

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

Details about the professional liability insurance

The professional liability insurance was concluded with Zurich Insurance plc, 50427 Köln. The territorial scope of the insurance cover includes activities in the member states of the European Union and complies at least with the requirements of § 51 Federal Lawyers’ Act, § 45 Patent Attorneys’ Act, § 67 Tax Consulting Law, Law for tax representatives and tax consulting companies, § 54 Public Accountants Act in conjunction with the directive about the professional liability insurance for auditors and certified accountants.

Arbitrational settlement of disputes

The locally competent bar associations conduct arbitrational proceedings in order to settle disputes between attorneys and clients according to § 73 sec.2 no.3 BRAO.

The Federal Bar Association has an arbitration body for the purpose of settling legal disputes between members of the bar associations and their clients. Contact data are available on the Federal Bar Association’s homepage (www.brak.de).

We also refer to the EU-platform for settling extrajudicial disputes online: http://ec.europa.eu/consumers/odr/.