FORUM TREUHAND Steuerberatungsgesellschaft mbH
Monday to Thursday 9:00am – 5:00pm, Friday 9:00am – 3:00pm and by appointment
Legal form, register:
The company is a limited liability company (GmbH), registered in the commercial register of the Munich Magistrates Court (Amtsgericht München) under the number HRB 109 734.
Tillman Engelke: Auditor, Tax Advisor 3) + 2), Gernot Piwernetz: Tax Advisor 2), Mario von Seelstrang: Lawyer, Tax Advisor, Accredited Specialist in Inheritance Law, Accredited Specialist in Tax Law, Certified Executor (AGT) 1) + 2)
The above-mentioned professionals (lawyers, tax consultants and auditors) are admitted under the law of the Federal Republic of Germany and are members of the respective professional institutes listed below.
Value added tax identification number (§ 27a German Value Added Tax Act):
Professional liability insurance:
Gothaer Allgemeine Versicherung AG, Gothaer Allee 1, D-50969 Köln (a public company limited by shares with its registered office in Cologne, and registered in the commercial register of the Magistrates Court of Cologne under the number HRB 21433).
Tax advisors and auditors: The insurance cover does not extend in principle to liability claims brought before the courts of countries that are outside the European Union, however this does not include the courts of Turkey and the countries of the former Soviet Union (including Lithuania, Latvia and Estonia). The same applies with respect to the extent of territorial coverage for such liability claims that arise from a breach of or failure to have regard to foreign law. Under certain conditions the insurance coverage can, however, extend to courts and legal systems that are in principle excluded from insurance coverage in accordance with the above-mentioned conditions. The details of this can be found in the special insurance conditions of the above-mentioned insurer, which we would be pleased to make available to you.
1) = Lawyers: Members of the Institute of Lawyers Munich (Tal 33, D-80331 München)
The lawyers are essentially subject to the following professional regulations:
- German Federal Lawyers’ Act – Bundesrechtsanwaltsordnung (BRAO)
- Lawyers Remuneration Act – Rechtsanwaltsvergütungsgesetz (RVG)
- Rules of Professional Practice for Lawyers – Berufsordnung der Rechtsanwälte (BORA)
- Regulations for Specialised Lawyers – Fachanwaltsordnung (FAO)
- Professional Regulations for Lawyers in the European Union – Berufsregeln der Rechtsanwälte der Europäischen Union (CCBE)
The professional regulations applicable to lawyers can be viewed and downloaded in German and English on the website of the German Federal Institute of Lawyers at www.brak.de (under the heading “Berufsrecht” – “Law of the Profession”).
2) = Tax advisors: Members of the Chamber of Tax Advisors Munich (Nederlinger St. 9, D-80638 München)
The tax advisors are essentially subject to the following professional regulations:
- Tax Advisors Act – Steuerberatungsgesetz (StBerG)
- Implementation Ordinance for the Tax Advisors Act – Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)
- Professional Code for the German Federal Chamber of Tax Advisors – Berufsordnung der Bundessteuerberaterkammer (BOStB)
- Tax Advisor Compensation Ordinance – Steuerberatervergütungsverordnung (StBVV)
The professional regulations applicable to tax advisors can be viewed and downloaded in German and English on the website of the Munich Chamber of Tax Advisors at www.stbk-muc.de (under the heading “Service für Besucher” and then “Downloads”)
3) = Auditors: Member of the Chamber of Auditors Berlin (Rauchstrasse 26, D-10787 Berlin)
The auditors are essentially subject to the following professional regulations:
Auditor Regulations – Wirtschaftsprüferordnung (WPO)
Professional Regulations for Auditors and Sworn Auditors – Berufssatzung für Wirtschaftsprüfer und vereidigte Buchprüfer (BS WP/vBP)
Seal Ordinance – Siegel-Verordnung
Auditor Professional Liability Insurance Regulations – Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV)
The professional regulations applicable to auditors can be viewed and downloaded in German and English on the website of the Berlin Chamber of Auditors at www.wpk.de (under the heading “Rechtsvorschriften” – “Legal Provisions”)
The company is closely associated with the law firm FORUM von Seelstrang & Partner mbB (Brienner St. 55, D-80333 München) and also with FORUM GmbH Wirtschaftsprüfungsgesellschaft (Brienner St. 55, D-80333 München)
Tax advisors are prohibited from entering into conflicts of interest pursuant to the professional regulations (§ 6 para. 1 Professional Code for the German Federal Chamber of Tax Advisors). The same applies to lawyers (§43a para. 4 German Federal Lawyers Act) and Auditors (§43 Auditor Regulations in connection with §49 Auditor Regulations). Therefore, we will check for a conflict of interest before we accept work from a client.
Out-of-court dispute resolution:
In the event of a legal pecuniary dispute between our company and our client, our company is generally prepared to participate proceedings at the arbitration board to resolve the dispute pursuant to §36(1) para. 1 no. 1 of the German Law on Alternative Dispute Resolution in Consumer Matters (VSBG). This applies irrespective of whether our client has entered into a mandate agreement with our company in the client’s capacity as consumer or business person. The General Consumer Arbitration Office is responsible for this: Straßburger Strasse 8, D-77694 Kehl am Rhein (www.verbraucher-schlichter.de).
The following managing director of our company is responsible for the context of this website including the contributions published on it: Gernot Piwernetz, tax advisor (place of business at Brienner St. 55, D-80333 München).
The information on this website is for information purposes only and no claim is made that it is comprehensive. The information set out on this website, particularly the material made available for download under the heading “Client information” does not constitute legal, tax or any other form of advice. Therefore, no contract for advice with our company comes into existence with the mere downloading of this information by visitors to the website.
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Cornelia Hohenegg, www.raumfuergestaltung.de
Florence Kotowski, www.kotowski-webdevelopment.com
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