Information according to § 5 TMG

Acconsis GmbH Certified Public Accountant

Schloßschmidstraße 5, 80639 Munich
Phone +49 89 54 71 43, Fax +49 89 54 71 45 00, Info@acconsis.de

Registered office of the company: Munich, Register Court: Munich HRB 220469, Sales Tax ID No.: DE304950997

Managing Director:

Stefan Herzer, certified public accountant, tax consultant, MBA

Wolfgang Stamnitz, certified public accountant, tax consultant

Dr. Andreas Hofner, lawyer, tax consultant

Acconsis GmbH Tax consulting company

Schloßschmidstraße 5, 80639 Munich

Phone +49 89 54 71 43, Fax +49 89 54 71 45 00, Info@acconsis.de

Registered office of the company: Munich, Register Court: Munich HRB 220471, Sales Tax ID No.: DE304716786

Managing Director:

Stefan Herzer, certified public accountant, tax consultant, MBA

Wolfgang Stamnitz, certified public accountant, tax consultant

Dr. Andreas Hofner, lawyer, tax consultant

Dr. Christopher Arendt, attorney at law

Rolf Hackspiel, Dipl.-Finw. (FH), tax consultant

Tobias Hangl, Dipl.-Betriebswirt (FH), tax consultant

Renate-Carolin Hoser, tax consultant

Thomas Knopf, Dipl.-Kfm., tax consultant

Robert Niederberger, tax consultant

Jörn Rathjen, tax consultant

Rainer Schmidt-Raquet, certified public accountant, tax consultant

Acconsis GmbH Law firm

Schloßschmidstraße 5, 80639 Munich

Phone +49 89 54 71 43, Fax +49 89 54 71 45 00, Info@acconsis.de

Company headquarters: Munich, Register Court: Munich HRB 226581, Value Added Tax ID: DE306810541

Managing Director:

Dr. Andreas Hofner, attorney at law, tax consultant

Dr. Christopher Arendt, attorney at law

Location of Acconsis

Schloßschmidstraße 5, 80639 Munich, Germany, Phone +49 89 54 71 43

Professional tasks

Acconsis GmbH Wirtschaftsprüfungsgesellschaft is responsible for the execution of tasks in the field of auditing.

Services in the area of tax consulting are provided by Acconsis GmbH Steuerberatungsgesellschaft.

The assumption of services in the area of legal advice is carried out by Acconsis GmbH Rechtsanwaltsgesellschaft.

Managing directors and employees of the Acconsis group of companies use the legal job titles “Wirtschaftsprüfer” (auditor), “Steuerberater” (tax consultant) and / or “Rechtsanwalt” (lawyer). These professional titles were awarded in the Federal Republic of Germany.

Competent supervisory authorities

Certified public accountants:

Chamber of Auditors

Rauchstrasse 26, 10787 Berlin

Phone +49 30 7261 61 0, Fax +49 30 7261 61 212

kontakt@wpk.de

www.wpk.de

Tax consultants:

Munich Chamber of Tax Consultants

Nederlinger Strasse 9, 80638 Munich, Germany

Phone +49 89 1579 02 0, Fax +49 89 1579 02 19

info@stbk-muc.de

www.stbk-muc.de

Attorneys at law:

Bar Association for the Higher Regional Court District of Munich

Tal 33, 80331 Munich

Phone +49 89 5329 44 0, Fax +49 89 5329 44 28

info@rak-m.de

www.rak-m.de

Information on professional liability insurance

The financial loss liability insurance of Acconsis GmbH Wirtschaftsprüfungsgesellschaft, Acconsis GmbH Steuerberatungsgesellschaft and Acconsis GmbH Rechtsanwaltsgesellschaft is held by HDI Versicherung AG, 30650 Hannover.

The geographical scope of the insurance cover encompasses activities at least in the member states of the European Union and meets at least the professional legal requirements of

-§ 67 Tax Consultancy Act (StBerG), §§ 51 ff. Ordinance on the implementation of the regulations on tax consultants, tax agents and tax consulting companies (DvStB)

-§ 54 of the German Auditors’ Code (WPO) in conjunction with the Ordinance on Professional Liability Insurance for Auditors and Sworn Auditors (WPBHV)

-§ 51 Federal Lawyers’ Act (BRAO)

Professional regulation

Various legal and professional standards apply to our activities. We have compiled the essential information in the following overview.

Professional regulations for auditors

Auditors’ Code (WPO)

Professional statutes for certified public accountants/sworn auditors (BS WP/vBP)

Auditors’ Professional Liability Insurance Ordinance (WPBHV)

Statutes for quality control

Regulation on the design of the seal of the auditors etc. (Seal Regulation)

The regulations can be inspected at the Chamber of Auditors at http://www.wpk.de/wpk/rechtsvorschriften/#c655.

Professional regulations for tax consultants

Tax Consultancy Act (StBerG)

Implementing regulation to the tax consulting law (DVStB)

Professional code of conduct for tax consultants (BOStB)

Tax consultant remuneration regulation (StBGebV)

The regulations can be inspected at the Federal Chamber of Tax Consultants at http://www.bstbk.de/de/steuerberater/berufsrecht/.

Professional regulations for lawyers

Federal Lawyers’ Act (BRAO)

Professional code of conduct for lawyers (BORA)

Specialist attorney regulations (FAO)

Lawyers’ Fees Act (RVG)

The regulations can be inspected at the Federal Chamber of Lawyers (at http://www.brak.de/fuer-anwaelte/berufsrecht/).

Information on out-of-court dispute resolution

In the event of disputes between lawyers and their clients, there is the possibility of out-of-court dispute resolution at the local bar association (address see above) or at the conciliation office of the bar association at the Federal Bar Association (ombudsman) on request.

This independent, nationwide arbitration office for the legal profession has been established in accordance with the BRAO’s guidelines. It has been operational since January 2011 and applications can be submitted. The organisation of the conciliation office and the course of the conciliation procedures are regulated in the statutes of the conciliation office of the legal profession. Further information can be found on the website of the Bar Association, Littenstraße 9, 10179 Berlin, e-mail: schlichtungsstelle@brak.de.

Information on the conflict of interests

The representation of conflicting interests is prohibited for lawyers due to professional regulations according to BRAO. Before accepting a mandate, the respective lawyer will therefore always check whether there is a conflict of interest.

Liability

The Acconsis group of companies compiles the content of this Web site carefully and conscientiously. The Internet presence is not intended to replace detailed and individual consultation; this task cannot and should not be undertaken by the Acconsis Group. The information provided on this site is to be understood as general and non-binding information. No responsibility is taken for the topicality, correctness and completeness of the information on the Internet pages. Nor can we guarantee uninterrupted access to this site at all times. If you use external links on this Acconsis Group Web site, you are leaving the area of responsibility of the Acconsis Group. The Acconsis group of companies expressly declares that at the time the links were created, the linked sites were free of illegal content.

The Acconsis group of companies has no influence on the current and future design and content of the linked pages. Therefore, it hereby expressly distances itself from all contents of all linked pages that were changed after the link was set. This statement applies to all links and references set within the author’s own Internet offer as well as to external entries in guest books, discussion forums and mailing lists set up by the author. For illegal, incorrect or incomplete contents and in particular for damages resulting from the use or non-use of such information, the provider of the page to which reference is made shall be solely liable, not the person who merely refers to the respective publication via links.

Copyright

© Copyright, Acconsis Group, Munich, Germany

All rights reserved. The content, text, images, animations, video, sound and graphic elements of this website are subject to copyright protection and other protective laws and may not be copied, distributed, modified or made available to third parties for commercial purposes without the consent of the Acconsis Group. Some pages may contain images and design elements that are subject to the copyright of third parties. The publisher endeavours to observe the copyrights of the graphics, sound documents, video sequences and texts used or to use licence-free graphics, sound documents, video sequences and texts. All brand names and trademarks mentioned within the Internet offer and possibly protected by third parties are subject without restriction to the provisions of the respective valid trademark law and the ownership rights of the respective registered owners. The mere mention of a trademark does not imply that it is not protected by third party rights.

Acconsis is a registered trademark.