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Legal notice

This website represents the collective Internet presence of the following companies:
Responsible editor and webmaster for the planning, implementation and maintenance of the website content as well as for the administration of the domain:

FRIEBE – PRINZ + PARTNER
Wirtschaftsprüfer Steuerberater Rechtsanwälte mbB

Parkstraße 54
58509 Lüdenscheid
Phone: +49 (0) 23 51 / 15 33 – 0
Fax: +49 (0) 23 51 / 15 33 – 80

email: wpg@friebe-prinz-partner.de

Directors/Authorised Signatories:
Diplom-Kaufmann Dr. Gunter Friebe
Dr. Klaus Prinz
Diplom-Kaufmann Michael Engels
Johannes Schellscheidt
Diplom-Kaufmann Dr. Karl-Friedrich Köhle
Diplom-Kaufmann Klaus-Peter Stolz
Dr. Volker Jahr
Diplom-Finanzwirt Martin John
Diplom-Kaufmann Frank Leuchtenberg
Diplom-Kaufmann Eckhard Berthold
Diplom-Betriebswirtin (FH) Marie Janine Balz
Diplom-Kaufmann Niels Frey
Diplom-Kaufmann Thorsten Christmann
Diplom-Kauffrau Sonja Schöttler
Hubert Kokesch
Bernd Nörenberg
Diplom-Ökonomin Ramona Heidrich

Partnership with limited professional liability

District Court Essen, PR 1297

VAT identification number acc. to § 27 a UStG
(German VAT Act): DE 125819656

SÜDWESTFALEN-REVISION GMBH

Wirtschaftsprüfungsgesellschaft

Parkstraße 54
58509 Lüdenscheid

Phone: +49 (0) 23 51 / 15 33 – 75
Fax: +49 (0) 23 51 / 15 33 – 80

email: wpg@suedwestfalen-revision.de

Managing Directors:
Diplom-Kaufmann Dr. Gunter Friebe
Diplom-Kaufmann Michael Engels
Dr. Klaus Prinz
Diplom-Kaufmann Dr. Karl-Friedrich Köhle
Diplom-Kaufmann Klaus-Peter Stolz
Diplom-Kaufmann Frank Leuchtenberg
Johannes Schellscheidt
Diplom-Kaufmann Eckhard Berthold
Diplom-Kaufmann Thorsten Christmann

The company is registered as a statutory auditor in the professional register of the “Wirtschaftsprüferkammer” (Chamber of Public Auditors).

District Court Iserlohn, HRB 3863

VAT identification number acc. to § 27 a UStG: DE 125819656

Branch office: Franziskanerstraße 5, 57462 Olpe

FRIEBE – SCHELLSCHEIDT GMBH

Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft

Tillmannsstraße 4
58135 Hagen

Phone: +49 (0) 23 31 / 90 33 00
Fax: +49 (0) 23 31 / 9 03 30 80

email: wpg@friebe-schellscheidt.de

www.friebe-schellscheidt.de

District Court Hagen, HRB 3612

Managing Directors:
Diplom-Kaufmann Dr. Gunter Friebe
Johannes Schellscheidt
Diplom-Kaufmann Frank Leuchtenberg

VAT identification number acc. to § 27 a UStG: DE 125796494

FRIEBE – ENGELS – STOLZ GMBH

Steuerberatungsgesellschaft

Franziskaner Str. 5
57462 Olpe

Phone: +49 (0) 27 61 / 93 62 – 0
Fax: +49 (0) 27 61 / 93 62 – 22

email: stb@fes-olpe.de

District Court Siegen, HRB 7165

Managing Directors:
Diplom-Kaufmann Dr. Gunter Friebe
Diplom-Kaufmann Michael Engels
Diplom-Kaufmann Klaus-Peter Stolz

The legal occupational title “Wirtschaftsprüfer/in” (public auditor) was awarded in the Federal Republic of Germany.

The supervisory authority responsible for the auditing profession is the “Wirtschaftsprüferkammer” (Chamber of Public Auditors), Rauchstrasse 26, 10787 Berlin.

The profession of public auditors is governed primarily by the following professional regulations:

  • Financial Auditors Code of Practice (“Wirtschaftsprüferordnung, WPO”)
  • Professional Statutes applying to Financial Auditors / Chartered Accountants (“Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer, BS WP/vBP”)
  • Quality Control Statutes (“Satzung für Qualitätskontrolle”)
  • Regulation on the seal design of financial auditors, chartered accountants, tax consulting- and accounting companies (“Siegelverordnung, Siegel VO”)
  • Public Auditors’ Professional Liability Insurance Regulations (“Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung, WPBHV

The professional regulations in their current version can be viewed and retrieved on the website of the relevant governing body, the “Wirtschaftsprüferkammer” (www.wpk.de).

The legal occupational title “Steuerberater/in” (tax consultant) was acquired in the Federal Republic of Germany (Federal State: North Rhine-Westphalia).

The competent supervisory authority is the “Steuerberaterkammer” (Chamber of Tax Consultants) Westfalen-Lippe, Erphostrasse 43, 48145 Münster.

The tax consultant profession is governed primarily by the following professional regulations:

  • Tax Consultants Act (“Steuerberatungsgesetz, StBerG”)
  • Regulation for the implementation of the instructions for tax consultants, tax representatives and tax consulting companies (“Durchführungsverordnung zum Steuerberatungsgesetz, DVStB”)
  • Code of Conduct of the Federal Chamber of Tax Consultants (“Berufsordnung der Bundessteuerberaterkammer, BOStB”)
  • Fee schedule for tax consultants, tax representatives and tax consulting companies (“Steuerberatungsvergütungsverordnung, StBVV”)

The professional regulations in their current version can be viewed and retrieved at the competent “Steuerberaterkammer” in Westfalen-Lippe (www.stbk-westfalen-lippe.de)These can also be accessed on the homepage of the “Bundessteuerberaterkammer” (Federal Chamber of Tax Consultants) (www.bstbk.de).

The legal occupational title “Rechtsanwalt/Rechtsanwältin” (lawyer) was awarded in the Federal Republic of Germany.

The supervisory authority responsible for the legal profession is the “Rechtsanwaltskammer für den Oberlandesgerichtsbezirk Hamm” (Chamber of Lawyers for the Supreme Court District Hamm) (Ostenallee 18, 59065 Hamm).

The lawyers’ and legal advisers’ profession is primarily governed by the following professional regulations:

  • Federal Lawyers’ Act (“Bundesrechtsanwaltsordnung, BRAO”)
  • Specialist Lawyers’ Regulations (“Fachanwaltsordnung, FAO”)
  • Federal Lawyers’ Code of Conduct (“Berufsordnung der Rechtsanwälte, BORA”)
  • Federal Regulation on Lawyers’ Fees (“Bundesrechtsanwaltsgebührenordnung, BRAGO”), since 01.07.2004 Law on the Remuneration of Lawyers – Federal Code of Lawyers’ Fees (“Rechtsanwaltsvergütungsgesetz, RVG”)
  • Occupation rules of lawyers of the European Union (by the Council of Bars and Law Societies of Europe, CCBE)

The professional regulations in their current version can be viewed and retrieved on the website of the “Bundesrechtsanwaltskammer” (Federal Chamber of Lawyers) (www.brak.de).

Partners and staff with the appropriate professional qualifications are members of the aforementioned chambers.

The insurance office Versicherungsstelle Wiesbaden, Dotzheimer Strasse 23, 65185 Wiesbaden provides professional liability insurance for the public auditors, tax consultants and lawyers of the partnership company FRIEBE – PRINZ + PARTNER Wirtschaftsprüfer Steuerberater Rechtsanwälte mbB as well as for SÜDWESTFALEN-REVISION GMBH Wirtschaftsprüfungsgesellschaft, FRIEBE – SCHELLSCHEIDT GMBH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft and FRIEBE – ENGELS – STOLZ GMBH Steuerberatungsgesellschaft.

The titles of “Fachanwalt” (specialist lawyer) and “Fachberater” (consultant) are awarded by the “Rechtsanwaltskammer” (Chamber of Lawyers) and the “Steuerberaterkammer” (Chamber of Tax Consultants).

Information on EU Online Dispute Resolution (OS Platform):

The link to the EU Online Dispute Resolution Platform is: http://ec.europa.eu/consumers/odr/.

Extrajudicial dispute settlement:

We shall endeavour to settle any discrepancies arising from our contractual relationship by mutual agreement. In the event of disputes between lawyers and their clients, there is the option to apply to the arbitration board of the “Rechtsanwaltskammer” for the extrajudicial settlement of disputes, the board is located at Neue Grünstrasse 17, 10179 Berlin, www.s-d-r.org, email: schlichtungsstelle@s-d-r.org (§ 191 f. BRAO); in the event of disputes with tax consultants, please contact the “Steuerberaterkammer” Westfalen-Lippe, Erphostrasse 43, 48145 Münster, www.steuerberater-westfalen-lippe.de, email: mail@stbk-westfalen-lippe.de in order to apply for mediation in accordance with § 76 (2) No. 3 StBerG. If no agreement can be reached, legal action may be taken. However, we are not prepared or obliged to settle disputes within the meaning of the German Act on Alternative Dispute Resolution in Consumer Matters (“Gesetz über die alternative Streitbeilegung in Verbrauchersachen, VSBG”).

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Do you require a tax consultant,
public auditor and/or lawyer?

The professional partnership FRIEBE – PRINZ + PARTNER mbB in Lüdenscheid and the affiliated companies with locations in Hagen, Olpe and Schwerte would be happy to advise you on all topics in these areas.

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