Legal Notice

SBM Steilen Brenner Mester Partnerschaft
Tax Consultants
(The statutory professional designations were conferred in the Federal Republic of Germany.)

Bonner Landstraße 91
50996 Cologne
Tel. 049 (0) 22 36/30 90 40
Fax: +49(0)22 36/30 90 499
kanzlei@sbm-partner.de

Professional partnership registered under the number PR 1712
Court of registration: Essen Local Court

Legal information – This website includes references and links to websites set up by third parties. Our company has no control whatsoever over those websites and the information, goods or services offered there. Therefore, no liability can be accepted, on any grounds, for the content of third party websites.

The content of this website is only of a general nature, and does not constitute any legal, fiscal, accounting or any other specialised information or recommendation. The information contained on this website cannot replace individual, specialist advice.

The information has been put together with the necessary care. In any event, no responsibility is accepted for the information transmitted being up to date, correct and complete. The company cannot accept any liability for decisions taken based on the information provided on this website.

We reserve the right to amend or update the information, products or services offered on this website at any time, without specially giving notice.

Details pursuant to Sec. 5 German Telemedia Act (TMG) and Sec. 2 Ordinance on Service Providers’ Duty to Provide Information (DL-InfoV)

Steilen Brenner Mester Partnerschaft
Tax Consultants
Bonner Landstraße 91
50996 Cologne
Telephone: +49 (0) 22 36 – 30 90 40
Telefax: +49 (0) 22 36 – 30 90 499
kanzlei@sbm-partner.de

Authorised representative of the company:

  • Dipl. FW Eleonore Steilen, Tax Consultant, Certified Accountant
  • Axel Brenner, Tax Consultant
  • Christian Mester, Tax Consultant

The operator of this website is Steilen Brenner Mester & Partner, Professional Partnership having its registered office in Cologne, registered in the Partnership Register kept at Essen Local Court under the number PR 1712.

Further details concerning the field of tax consultancy
Competent Supervisory Authority and Chamber:
Cologne Chamber of Tax Consultants
Gereonstraße 34-36
50670 Cologne
Telephone: +49 (0) 221 – 3 36 43 – 0
Telefax: +49 (0) 221 – 3 36 43 – 43
Web: www.stbk-koeln.de

Relevant professional regulations:

  • German Tax Consultancy Act (StBerG)
  • Implementing Regulation to the German Tax Consultancy Act (DVStB)
  • Professional Code of Conduct (BOStB)
  • Tax Consultants’ Fee Regulations (StBGebV)

The professional regulations can be inspected at theFederal Chamber of Public Accountants (www.bstbk.de) (and under The Tax Consultant/Professional Law/Further Links there). The professional designation Tax Consultant has been awarded in the Federal Republic of Germany.

Further details on the field of Accounting:
Competent Supervisory Authority and Chamber:
Berlin Chamber of Certified Public Accountants
Rauchstraße 26
10787 Berlin
Telephone: +49 (0) 30 – 72 61 61 – 0
Telefax: +49 (0) 30 – 72 61 61 – 228
Web: www.wpk.de

Relevant professional regulations:

  • Professional Code of Public Accountants Act (Wirtschaftsprüferordnung – WPO)
  • Examination Regulations (PrüfO)
  • Ordinance on the Design of the Public Accountant’s Seal, etc. (Siegel-VO)
  • Ordinance on the Professional Indemnity Insurance of the Public Accountant (BHV)
  • Directives of the Chamber of Public Accountants concerning exercising the profession of a Public Accountant and Sworn Accountant

The regulations can be inspected at the Chamber of Public Accountants, viz. www.wpk.de (under “Legislation” there). The professional designation of “Sworn Accountant” has been conferred in the Federal Republic of Germany.

Obligatory details on professional indemnity insurance:
The information under Sec. 2 Ordinance on Service Providers’ Duty to Provide Information (DL-InfoV) is available in the law firm’s reception area.

Authorised to represent the company under Sec. 5(1) German Telemedia Act (TMG):

  • Eleonore Steilen
  • Axel Brenner
  • Christian Mester

Responsible for the content under Sec. 55(2) German Interstate Broadcasting Treaty (RStV):
Axel Brenner, Bonner Landstraße 91, 50996 Cologne