Information according to § 5 Telemedia Act (TMG)

SBM Steilen Brenner Mester Partnerschaft<br/> Tax Consultant<br/> (The statutory professional titles were conferred in the Federal Republic of Germany)

Bonner Landstrasse 91<br/> 50996 Cologne<br/> Phone +49 (0) 22 36 / 30 90 40<br/> Fax +49 (0) 22 36 / 30 90 499<br/> kanzlei(at)sbm-partner.de

Value added tax identification number (VAT ID): DE212756976

Partnership PR 17 12<br/> Register Court Essen Local Court

Name of authorised partners:

• Axel Brenner, Tax Consultant
• Christian Mester, Tax Consultant

Responsible for content according to § 55 (2) Interstate Broadcasting Treaty (RStV):<br/> Axel Brenner, Bonner Landstrasse 91, 50996 Cologne

Platform of the EU Commission for online dispute resolution:<br/> www.ec.europa.eu/consumers/odr

The competent consumer arbitration board is the General Conciliation Body of the<br/> Zentrum für Schlichtung e.V., Straßburger Straße 8, 77694 Kehl am<br/> Rhein (Website: https://www.verbraucher-schlichter.de)

We are neither willing nor obliged to participate in dispute resolution proceedings with<br/> this consumer arbitration body.

Further information for the tax consultancy sector<br/> Competent supervisory authority and chamber:<br/> Cologne Chamber of Tax Consultants<br/> Gereonstrasse 34-36<br/> 50670 Cologne<br/> Phone: +49 (0) 221 – 3 36 43 – 0<br/> Fax: +49 (0) 221 – 3 36 43 – 43<br/> Internet: www.stbk-koeln.de

Relevant professional regulations:

• Tax Consultancy Act (StBerG)
• Implementing Regulation for the Tax Consultancy Act (DVStB)
• Professional Code of Practice (BOStB)
• Ordinance on Tax Consultant Fees (StBGebV)

The professional regulations reviewed at the Federal Chamber of Tax Consultants (www.bstbk.de)(on the website, go to Der Steuerberater/Berufsrecht/weitergehende Links).<br/> The statutory professional titles were conferred in the Federal Republic of Germany).<br/>

Further information for auditing of financial statements and bookkeeping:<br/> Competent supervisory authority and chamber:<br/> Chamber of Public Accountants Berlin<br/> Rauchstraße 26<br/> 10787 Berlin<br/> Phone: +49 (0) 30 – 72 61 61 – 0<br/> Fax: +49 (0) 30 – 72 61 61 – 228<br/> Internet: www.wpk.de

We are subject to the professional regulations of the Chamber of Public Accountants.<br/> These are available at www.wpk.de/eng/wpk/legal-statutes/<br/&gt; The statutory professional title of sworn auditor was conferred in the Federal Republic of Germany).<br/>

Mandatory information on professional liability insurance: HDI Versicherung AG, 30650<br/> Hanover, geographic scope:

For the activity as a tax consultant:

1. Germany
2. European foreign countries, Turkey, the Russian Federation and the other states
   of the former Soviet Union as well as non-European territories of European
   states that are members of the EU or the EEA:
   The insurance covers liability claims
   (1) brought before the courts of these countries
   and
   (2) from the violation or non-observance of the laws of these countries.
3. Worldwide in the amount of the legally prescribed minimum
   insurance sum for liability claims arising from the violation or non-observance
   of foreign law, insofar as they arose in the course of the
   commercial assistance in tax matters concerning the fiscal statutes of these countries
   and the engagement is based on German law. In these cases, the
   insurer's obligation to pay for claims is limited to four times the legally prescribed
   minimum sum insured. If the agreed contractual sum
   insured is less than four times the minimum sum insured, the insurer's obligation to pay benefits in the aforementioned cases
   is limited to the contract sum insured.
4. The insurance cover does not apply to liability claims asserted
   from activities carried out abroad via branches, subsidiaries
   or other advisory centres,
   insofar as these are not covered by special agreement.

For the activity as a sworn auditor:

1. Germany
2. European foreign countries, Turkey, the Russian Federation and the other states
   of the former Soviet Union as well as non-European territories of European
   states that are members of the EU or the EEA:
   The insurance covers liability claims
   (1) brought before the courts of these countries
   and
   (2) from the violation or non-observance of the laws of these countries.
3. For the countries not mentioned above
   (1) from business auditing activities, if the engagement is based solely
   on German law,
   (2) from commercial assistance in tax matters concerning the tax statutes of
   these countries, if the contract between the policyholder
   and his client is based
   only on German law.
   In both cases, the insurance benefit is limited to the statutory
   prescribed minimum insurance sum.
4. Worldwide for liability claims arising from activities carried out
   abroad through branches,
   subsidiaries or other consulting agencies, specifically up to the legally required minimum insurance amount.

Legal notice - This website contains references and links to<br/> websites that have been set up by third parties. Our company has no<br/> control over the websites and the information, goods or<br/> services offered there. That is why we cannot assume any liability, regardless of the legal grounds,<br/> for the content of third-party websites.

The content of this website is of a general nature only and does not constitute any legal,<br/> tax, accounting or other professional information or<br/> recommendation. The information contained in this website cannot replace individual,<br/> expert advice.

The information has been compiled with due care.<br/> Nevertheless, we assume no responsibility for the correctness, topicality and completeness<br/> of the information transmitted. The company cannot accept any<br/> liability for decisions made on the basis of the information<br/> on this website.

We reserve the right to amend<br/> or update the information,<br/> products or services offered on this website at any time without prior notice.

Concept & Implementation<br/> network.publishing GmbH<br/> Berrenratherstraße 188c<br/> 50937 Cologne<br/> Phone +49 (0) 22 1 / 99 55 89-0<br/> info(at)network-publishing.de

Photos<br/> Melanie Fredel Fotografie<br/> Phone +49 (0) 24 21 / 701 35 99<br/> studio(at)melanie-fredel.de