Legal Notice
honert + partner mbB
attorneys public accountants tax consultants
Munich
Theatinerstr. 14 (Fünf Höfe)
80333 Munich
phone | +49 (89) 388 381 0 |
fax | +49 (89) 388 381 60 |
muenchen@honert.de | |
web | www.honert.de |
Hamburg
Hohe Bleichen 8
20354 Hamburg
phone | +49 (40) 380 37 57 0 |
fax | +49 (40) 380 37 57 60 |
hamburg@honert.de |
Responsible within the meaning of § 55 Abs. 2 RStV (Broadcasting Treaty) is Dr. Harald Lindemann.
Photos
Website
Legal Form, Register
honert + partner is a partnership company with limited professional liability, registered with the partnership register of the local court of Munich under the number PR 661.
USt-Id-Nr. (VAT Number): DE814749098
Partner
Sven Fritsche
Prof. Dr. Thomas Grädler, LL.M.
Dr. Jan-Chrstian Heins
Dr. Jürgen Honert
Dr. Harald Lindemann
Dr. Claudius Mann
Dr. Hanspeter Maute
Dr. Jochen Neumayer
Dr. Jörg Schwichtenberg
Dr. Peter Slabschi, LL.M.
Dr. Jörn-Ahrend Witt
§ 5 TMG (German Telemedia Act), DL-InfoV (Service Providers’ Duty to Inform)
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
HDI Versicherung AG, HDI-Platz 1, 30659 Hannover.
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 HDI Versicherung AG, HDI-Platz 1, 30659 Hannover. 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/.
Disclaimer
Use of this website
The content offered on this website is merely for the purpose of general information and by no means for general or individual legal counselling by honert + partner. Access to this website does not establish a client-lawyer relationship.
honert + partner does not assume liability for any direct or indirect damages, claims for damages, consequential damages regardless of the type and legal basis which may arise by your access or use of the website, in particular by infection of your computer environment by malware or scripts or by using the information offered on the website.
Hyperlinks
Links (“Hyperlinks”) to websites of third parties will be provided to you as an additional service. These websites operate independently and are not subject to control by honert + partner. honert + partner does not assume liability for the content of websites of third parties which are accessible by links from this website or which refer to this website and does not assume liability for the content of such websites, their accuracy, comprehensiveness and legal compliance.
Logos and Copyrights
The logos and photographs which are displayed on this website belong to honert + partner. No information of this website may be interpreted as granting of licenses or rights in the logos or photographs. honert + partner reserves all rights in texts, pictures, graphics, animations, videos and other material as well as the arrangement on this website. The content of this website may not be copied for commercial purposes, distributed, changed of made accessible to third parties. honert + partner reserves the right to change the contents of its website anytime, change them, supplement them, fully or partially delete them. honert + partner does not assume liability for any consequences resulting hereof.