Legal notice

Information pursuant to § 5 German Telecommunications and Electronic Media Act (TMG): 

Chief editor and webmaster for planning, implementation and management of the website contents:  

RIEDLINGER  Partnerschaftsgesellschaft mbB
Steuerberater Rechtsanwälte Wirtschaftsprüfer  
Kartäuserstraße 61a, D-79104 Freiburg   

Represented by:

Rainer Soboll,
Reinhard Kischel-Leibrecht,  
Peter Lahmann, 
Dagmar Kluge,
Martin Dressler and
Hans Peter Gäng 

Contact:

Phone: +49 (0) 761 368 77 0 
Fax: +49 (0) 761 368 77 40 
Email: info@riedlinger-partner.de 

Register entry:

Partnership register entry  
Registration court: Amtsgericht Freiburg i.Br.  
Register index number: PR 700208 

Value added tax:

Value added tax identification number pursuant to §27a German Value Added Tax Law: 
DE 142096088

Professional titles and rules of professional conduct

Steuerberater (tax advisor)

The competent regulatory authory for Steuerberater (tax advisors) is Steuerberaterkammer Südbaden in Freiburg (chamber for tax advisors).

Steuerberaterkammer Südbaden 
Körperschaft des öffentlichen Rechts 
Wentzingerstraße 19 
D-79106 Freiburg 

Postal address:

P.O. Box 53 45 
D-79020 Freiburg 

The profession of Steuerberater (tax advisors) in German is mainly subject to the following laws and regulations:

a) Steuerberatungsgesetz (StBerG) [German Tax Consultancy Act]
b) Durchführungsverordnung zum Steuerberatungsgesetz (DVStB) Berufsordnung (BOStB) [Implementing regulation on German Tax Consultany Act] [Professional Code of Conduct for Tax Advisors]
c) Fachberaterordnung (FBO) [German expert tax advisor order]
d) Steuerberatervergütungsverordnung (StBVV) [German tax advisor remuneration regulation]

The rules of professional conduct are accessible on the website of Bundessteuerberaterkammer (www.bstbk.de). 

Wirtschaftsprüfer (Public Auditor)

The competent regulatory authory for Wirtschaftsprüfer (public auditors) is Wirtschafsprüferkammer in Berlin (chamber of public accountants).

Wirtschaftsprüferkammer
Körperschaft des öffentlichen Rechts
Hauptgeschäftsstelle Berlin
Rauchstraße 26
D-10787 Berlin  

Postal address
P.O. Box 30 18 82
D-10746 Berlin  

The profession of Wirtschaftsprüfer (public auditors) is mainly subject to the following laws and regulations:
a) Wirtschaftsprüferordnung (WPO) [German public auditors code]
b) Berufssatzung WP/vBP (BS WP/vBP) [Professional Code of Conduct for public auditors/certified public accountants]
c) Satzung für Qualitätskontrolle [Quality control statute]
d) Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung (WPBHV) [public auditors' professional liability insurance code] 

The rules of professional conduct are accessible on the website of Wirtschaftsprüferkammer (www.wpk.de). 

Rechtsanwälte (Lawyers)

The competent regulatory authoriy for Rechtsanwälte (lawyers) is Rechtsanwaltskammer Freiburg (bar association). 
Rechtsanwaltskammer Freiburg
Körperschaft des öffentlichen Rechts
Bertoldstraße 44
D-79098 Freiburg  

The profession of Rechtsanwälte (lawyers) are mainly subject to the following laws and regulations:
a) Bundesrechtsanwaltsordnung (BRAO)
b) Fachanwaltsordnung (FAO)
c) Berufsordnung für Rechtsanwälte (BORA)
d) Rechtsanwaltsvergütungsgesetz (RVG)
e) Vergütungsverzeichnis zu § 2 Abs. 2 RVG (VV-RVG)  

The rules of professional conduct are accessible on the website of Bundesrechtsanwaltskammer (www.brak.de). 

Professional liability insurance

HDI Versicherung AG
HDI-Platz 1
D-30659 Hannover 

Dispute resolution

Information pursuant to § 36 German Dispute Resolution Act (VSBG):

RIEDLINGER Partnerschaftsgesellschaft mbB Steuerberater Rechtsanwälte Wirtschaftsprüfer (hereinafter referred to as "RIEDLINGER") provides the following information pursuant to the VSBG. In this context RIEDLINGER would like to underline in advance that RIEDLINGER's willingness to particpate in dispute resolution proceedings depends on the professional law applicable to the respective engagement. Therefore, see differentiated information below.

For engagements subject to the professional law for Steuerberater (tax advisors]:
RIEDLINGER is neither prepared nor obliged to participate in dispute resolution proceedings before the consumer arbitration board (§§ 36, 37 VSBG).

For engagements subject to the professional law for Rechtsanwälte (lawyers): 
RIEDLINGER will decide on a case-by-case basis on the participation in dispute resolution proceedings before the consumer arbitration board. RIEDLINGER is not obliged to participate in such proceedings. 

Competent arbitration board:
Schlichtungsstelle der Rechtsanwaltschaft, Neue Grünstraße 17, D-10179 Berlin, contact via the website www.schlichtungsstelle-der-rechtsanwaltschaft.de

For engagements subject to the professional law for Wirtschaftsprüfer (public auditors):
RIEDLINGER is neither prepared nor obliged to take part in dispute resolution proceedings before the consumere arbitration board (§§ 36, 37 VSBG). 

Information regarding the ODR regulation   

RIEDLINGER does generally not offer consumers the possibility of ordering RIEDLINGER's services electronically. 

Therefore, RIEDLINGER deems information according to the ODR regulation superfluous: However, if RIEDLINGER were to conclude an online services contract with a consumer in an individual case, RIEDLINGER refers to the following: 

You can access the online dispute resolution platform (EU platform for out-of-court online dispute resolution) via the following link: 

http://ec.europa.eu/consumers/odr/ 

Liability for content

Pursuant to § 7 (1) German Telecommuncations and Telemedia Act (TMG) we as services providers are responsible for the contents of these pages according to the general laws. Pursuant to §§ 8 to 10 TMG, we as services providers are not obliged to
monitor transmitted or stored external information or to research circumstances that indicate an illegal activity.
Obligations to remove or block the use of information according to general law will remain unaffected. Liability in that respect is only possible as of the time when gaining knowledge about a concrete legal infringement. When corresponding legal infringements become known we will remove these contents immediately.

Liability for links

Our offering contains links to external third party websites on whose contents we do not have any influence.
Therefore, we cannot assume any liability for such external third party contents. The respective providers or operators of the linked sites are responsible for the respective contents. At the time of the linkage the sites were checked for potential legal infringements. No illicit contents were identifiable at the time of the linkage.
However, a continuous monitoring of the contents of the linked sites is unreasonable without tangible indication of an infringement. Where an infringement becomes known we will remove such links immediately.

Urheberrecht (German Copyright)

The contents and works on these pages are subject to Urheberrecht (German Copyright). Any reproduction, editing, dissemination, and any kind of usage ouside the limits of Urheberrecht require the prior written consent of the respective author or creator.
Downloading and copying of the pages is only permissible for private but not for commercial purposes.
To the extent that contents on this website were not prepared by the operator, third party Urheberrechte/copyrights are respected, in particular will third party content be identified as such. If you, despite all that, become aware of a Urheberrecht/copyright infringement, please let as know.
Where an infringment becomes known we will remove such contents immediately.
 

RIEDLINGER states that their email address is as follows: info@riedlinger-partner.de 

RIEDLINGER Partnerschaftsgesellschaft mbB
Steuerberater Rechtsanwälte Wirtschaftsprüfer
Kartäuserstr. 61a 
79104 Freiburg i.Br.
Phone +49 (0) 761 36877-0 
Fax +49 (0) 761 36877-40
Email: info@riedlinger-partner.de

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