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Information set forth in accordance with § 5 TMG ("German Telemediens Act“ Telemediengesetz)
These web pages have been created by:
HERMANN Attorneys Certified Public Accountants and Tax Counselors Daniel F. Fritz, Attorney-at-Law Bleichstrasse 2-4 60313 Frankfurt am Main GERMANY Tel.: +49 (0) 69 . 91 30 92 - 0 Fax: +49 (0) 69 . 91 30 92 - 30
You will find the addresses of all offices of HERMANN Attorneys (Rechtsanwälte), Certified Public Accountants (Wirtschaftsprüfer) and Tax Counselors (Steuerberater) located on the pages of our website under the hotlink “Office Locations.”
The German professional title of “Attorney-at-law" (Rechtsanwalt) has been conferred in Germany. Unless otherwise expressly indicated, Firm partners and associates are members of the following German Bar Association divisions in their respective cities that are the supervisory authorities accountable to them:
Frankfurt a.M. Rechtsanwaltskammer für den Oberlandesgerichtsbezirk Frankfurt a. M. Bockenheimer Anlage 36 60322 Frankfurt a. M. Tel.: +49 (0) 69/17009801 Fax: +49 (0) 69/17009850
Leipzig Rechtsanwaltskammer für den Oberlandesgerichtsbezirk Dresden Glacisstr. 6 01099 Dresden Tel.: +49 (0) 351/318590 Fax: +49 (0) 351/3360899
Berlin Rechtsanwaltskammer für den Kammergerichtsbezirk Berlin Littenstraße 9 10179 Berlin Tel.: +49 (0) 30/3069310 Fax: +49 (0) 30/30693199
Dresden Rechtsanwaltskammer für den Oberlandesgerichtsbezirk Dresden Glacisstr. 6 01099 Dresden Tel.: +49 (0) 351/318590 Fax: +49 (0) 351/3360899
Karlsruhe Rechtsanwaltskammer Karlsruhe Reinhold-Frank-Straße 72 76133 Karlsruhe
München Rechtsanwaltskammer München Tal 33 80331 München Tel.: 089/5329440 Fax: 089/53294428
The German professional title of “Attorney-at-Law” (“Rechtsanwalt”) is conferred upon members of the Firm on the basis of the legal requirements of the respective German Ministry of Justice of the Federal Republic of Germany following the successful passage of two (2) German State Examinations in law and an in-depth licensing procedure administered by the Chambers of the President of the respective Higher Regional Court having jurisdiction over the attorney’s legal domicile (See the explanatory paragraph above under the “Masthead” section on our homepage under the conferring German Bar Association divisions / Supervisory Authorities). Attorneys are subject to the professional legal dispositions of the German Federal Attorney-at-Law Act (the “Bundesrechtsrechtsanwaltsordnung” or the “BRAO”) of August 1, 1959 listed in Volume 1 565 of the Federal Gazette of the Federal Republic of Germany (the Bundesgesetzblatt or “BGBl.”; BGBl. 1 565) and the “German Federal Legal Fee Schedule” (the “Bundesrechtsanwaltsgebührenordnung” or the “BRAGO”) of July 26, 1957 listed in Volume 1 907 of the BGBl. in their respective versions currently in effect. Attorneys are also subject to German Professional and Trade Standards (“Berufs- und Fachanwaltsordnungen der Bundesrechtsanwaltskammer” or the “BRAK”) (BRAK dated mid-1996, 241) of the German Federal Bar Association in their respective versions currently in effect. Beginning July 1, 2004 the German Federal Legal Fee Schedule (“BRAGO”) was replaced by the “German Attorney Compensation Law” (“Rechtsanwaltsvergütungsgesetz” or “RVG”) in its respective version currently in effect dated May 5, 2004 (BGBl. S. 717, 788).
The German Certified Public Accountant Chamber (the “Wirschaftsprüferkammer”) administers supervision over the profession of German Certified Public Accountants (“Wirtschaftsprüfer“). It is headquartered in Berlin and is the competent and active authority throughout the Federal Republic of Germany.
Wirtschaftsprüferkammer Rauchstraße 26 10787 Berlin Tel.: +49 (0) 30/726161-0 Fax: +49 (0) 30/726161-212
The German professional title of “Certified Public Accountant“ (“Wirtschaftsprüfer”)is conferred upon associates of the Firm by virtue of the law on the Professional Code of Conduct for Certified Public Accountants of July 24, 1961 (the “Wirtschaftsprüferordnung”) and published in Volume I S. 1049 of the Federal Gazette of the Federal Republic of Germany (the Bundesgesetzblatt or “BGBl.”; BGBl. 1 1049) that was amended for the last time by the “Act on Amended Accounting Standard Dispositions for the Introduction of the Euro, Relaxation of Advertising for International Company Branch Offices as well as on the Introduction of Quality Control Measures for Corporate Auditing Associations” (the “Euro Financial Statement Act”) (“Gesetz zur Anpassung bilanzrechtlicher Bestimmungen an die Einführung des Euro, zur Erleichterung der Publizität für Zweigniederlassungen ausländischer Unternehmen sowie zur Einführung einer Qualitätskontrolle für genossenschaftliche Prüfungsverbände” (“Euro-Bilanzgesetz” or “EuroBilG”) of December 14, 2001 and published in Volume I S. 3414 of the Federal Gazette of the Federal Republic of Germany (the Bundesgesetzblatt or “BGBl.” under BGBl: I S. 3414). German Certified Public Accountants are subject to the professional dispositions of the Certified Public Accountant Professional By-laws on the Privileges and Duties for the Exercise of the Profession of Certified Public Accountants and Sworn Financial Auditors of June 11, 1996 (the “Berufssatzung der Wirschaftprüferkammer”) or “BAnz.” S 11077) in consideration of the amendments to the By-laws thereof of November 7, 1997 (BAnz. S. 14453) that came into force effective February 12, 1998 (BAnz. S 14917).
Unless otherwise expressly indicated, Firm partners and associates are members of the following German Chamber of Certified Public Accountants that are the supervisory authorities overseeing them:
Steuerberater im Büro Berlin Steuerberaterkammer Berlin Meierottostr. 7 10719 Berlin Tel.: +49 (0) 30/889261-0 Fax: +49 (0) 30/889261-10
Steuerberater im Büro Frankfurt a.M. Steuerberaterkammer Hessen Gutleutstraße 175 60327 Frankfurt/Main Tel.: +49 (0) 69/153002-0 Fax: +49 (0) 69/153002-60
The professional title of “Tax Counselor” (“Steuerberater”) is conferred on members of the Firm in accordance with the provisions of the Tax Counselor Act (“Steuerberatungsgesetzes” or the “StBerG”)) in its bulletin of November 4, 1975 and published in Volume I S. 2735 of the Federal Gazette of the Federal Republic of Germany (the Bundesgesetzblatt or “BGBl.”) under BGBl I S 2735) as amended by the same Tax Counselor Act of June 26, 2001 published in Volume 1 S 1310 of the Federal Gazette of the Federal Republic of Germany (the Bundesgesetzblatt or “BGBl.”) under BGBl I S 1310) (BGBl. I 2001 S. 1310) BGBl III 610-10 in Deutschland zuerkannt. German Tax Counselors are subject to the professional dispositions of the Tax Counselor Professional By-laws on the Privileges and Duties for the Exercise of the Profession of Tax Counselor and Tax Representatives (“Berufsordnung der Steuerberater” or the “BOStB”) of June 2 1997 (Supplements to the German Tax Law or “Beihefter zu “DStR” number 26/97) as amended by Resolution of the By-law Committee of November 8, 2000 (“DStR” 13/01), S. 551/552.
USt-Id Nr. DE112008807 |
