Site Notice

Information pursuant to § 5 TMG:

The editor and webmaster responsible for planning, implementing and updating of the internet content is:

RIEDLINGER  Partnerschaftsgesellschaft mbB
Steuerberater Rechtsanwälte Wirtschaftsprüfer  
Kartäuserstraße 61a 79104 Freiburg   

Represented by: 

Rainer Soboll,  
Reinhard Kischel-Leibrecht,  
Dr. Michael Weber,  
Peter Lahmann,  
Martin Dressler und  
Dagmar Kluge   

Contact: 

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

Register entry: 

Entry in the Partnerschaftsregister.  
Registering court: Amtsgericht Freiburg i.Br.  
Registration number: PR 700208   

VAT: 

Sales tax identification number according to § 27 a of the Sales Tax Law:
DE 142096088

Job title and professional regulations

Tax consultant

Regulatory authority for tax consultants is the Tax Consultants’ Chamber, southern Baden in Freiburg/Germany.

Steuerberaterkammer Südbaden 
Körperschaft des öffentlichen Rechts 
Wentzingerstraße 19 
79106 Freiburg

mailing adress: 
Postfach 53 45  
79020 Freiburg

The profession of tax consultants is subject to the following laws and regulations:  
a) Tax Advisory Law (Steuerberatungsgesetz StBerG)  
b) Tax Advisory Law Ordinance (Durchfuehrungsverordnung zum Steuerberatungsgesetz DVStB) 
c) Ordinance on Expert Tax Advisers in International Taxation (Fachberaterordnung FBO) 
d) Tax consultant's scale of fees (Steuerberatervergütungsverordnung (StBVV)) 

The laws and regulations which pertain to the profession may be viewed on the home page of the Chamber of Federal Tax Consultants (www.bstbk.de). 

Auditors

Regulatory authority for auditors is the Auditor’s Chamber, Berlin/Germany.  

Wirtschaftsprüferkammer 
Körperschaft des öffentlichen Rechts 
Hauptgeschäftsstelle Berlin Rauchstraße 26 
10787 Berlin

mailing adress: 
Postfach 30 18 82  
10746 Berlin

The profession of auditors is subject to the following laws and regulations:  
a) Federal Auditors’ Code (Wirtschaftsprueferordnung WPO)  
b) By-laws to the Professions of Auditors and Public Accountants 
c) Articles of Association for Quality Control 
d) Professional indemnity insurance for auditors (WPBHV)

The laws and regulations which pertain to the profession may be viewed on the home page of the Chamber of Auditors (www.wpk.de).

Lawyers

Regulatory authority for lawyers is the Lawyers’ Chamber, Freiburg/Germany.

Rechtsanwaltskammer Freiburg 
Körperschaft des öffentlichen Rechts 
Bertoldstraße 44 
79098 Freiburg 

The profession of lawyers is subject to the following laws and regulations:  
a) Federal Lawyers’ Code (Bundesrechtsanwaltsordnung BRAO)  
b) Code of conduct for specialized lawyers (Fachanwaltsordnung FAO)  
c) Professional code of conduct for lawyers (BORA)  
d) Lawyers’ scale of fees (Rechtsanwaltsverguetungsgesetz RVG)  
e) Regulation on fees acc. sec. 2 [2] RVG (VV-RVG)  

The laws and regulations which pertain to the profession may be viewed on the home page of the Federal Chamber of Lawyers (www.brak.de). 

Information regarding professional liability insurance:

HDI Versicherung AG
HDI-Platz 1 
30659 Hannover

Dispute resolution

Notice according to Sec. 36 Act on Resolution of Consumer Disputes (Verbraucherstreitbeilegungsgesetz VSBG):

RIEDLINGER Partnerschaftsgesellschaft mbB Steuerberater Rechtsanwaelte Wirtschaftspruefer (hereafter referred to as: „RIEDLINGER“) gives the following information in accordance with VSBG. In this regard, RIEDLINGER emphasizes in advance that the willingness of RIEDLINGER to participate in a dispute resolution procedure depends on the professional regulations covering RIEDLINGER’s engagement. The following information reflects this differentiated approach.

For assignments, which are covered by the professional regulations of tax advisors (Steuerberater), the following applies:
RIEDLINGER is neither willing nor obliged to participate in a dispute resolution procedure before the consumer arbitration board (Sec. 36, 37 VSBG).

For assignments, which are covered by the professional regulations of lawyers (Rechtsanwaelte), the following applies: 
RIEDLINGER decides in each individual case whether RIEDLINGER is willing to participate in a dispute resolution procedure before the consumer arbitration board or not. There is no obligation for RIEDLINGER to participate. 

The competent arbitration board is: Schlichtungsstelle der Rechtsanwaltschaft, Neue Gruenstrasse 17 in 10179 Berlin, available via its homepage www.schlichtungsstelle-der-rechtsanwaltschaft.de.

For assignments, which are covered by the professional regulations of auditors (Wirtschaftspruefer), the following applies: 
RIEDLINGER is neither willing nor obliged to participate in a dispute resolution procedure before the consumer arbitration board (Sec. 36, 37 VSBG).

Notice in connection with the so-called ODR Regulation

In general, RIEDLINGER does not offer the option to order services of RIEDLINGER by electronic means.

Thus, notices according to the ODR Regulation are dispensable in the opinion of RIEDLINGER. For the exceptional case that RIEDLINGER concludes a service contract with a consumer online, RIEDLINGER gives the following information: 

The website of Online Dispute Resolution (website of the EU regarding out-of-court online dispute resolution) can be reached via the following link: 

http://ec.europa.eu/consumers/odr/ 

Liability for Contents

As service providers, we are liable for own contents of these websites according to Paragraph 7, Sect. 1
German Telemedia Act (TMG). However, according to Paragraphs 8 to 10 German Telemedia Act (TMG),
service providers are not obligated to permanently monitor submitted or stored information or to search for
evidences that indicate illegal activities.
Legal obligations to removing information or to blocking the use of information remain unchallenged. In this
case, liability is only possible at the time of knowledge about a specific violation of law. Illegal contents will
be removed immediately at the time we get knowledge of them.

Liability for Links

Our offer includes links to external third party websites. We have no influence on the contents of those
websites, therefore we cannot guarantee for those contents. Providers or administrators of linked websites
are always responsible for their own contents.
The linked websites had been checked for possible violations of law at the time of the establishment of the
link. Illegal contents were not detected at the time of the linking. A permanent monitoring of the contents of
linked websites cannot be imposed without reasonable indications that there has been a violation of law.
Illegal links will be removed immediately at the time we get knowledge of them.

Copyright

Contents and compilations published on these websites by the providers are subject to German copyright
laws. Reproduction, editing, distribution as well as the use of any kind outside the scope of the copyright law
require a written permission of the author or originator. Downloads and copies of these websites are
permitted for private use only.
The commercial use of our contents without permission of the originator is prohibited.
Copyright laws of third parties are respected as long as the contents on these websites do not originate from
the provider. Contributions of third parties on this site are indicated as such. However, if you notice any
violations of copyright law, please inform us. Such contents will be removed immediately.
 

RIEDLINGER indicates its own e-mail address as follows: info@riedlinger-partner.de 

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