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NOTES ACCORDING TO § 5 TMG,
§ 2 DL-INFO

Moore Treuhand Kurpfalz GmbH
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft

Rennershofstraße 8-9, D-68163 Mannheim
Telephone: +49(0)621 42508-0, fax: +49(0)621 42508-50

Mannheim District Court HRB 711021

VAT ID number DE221362642

Managing directors:
Viktor Apelganz, StB
Frank Broßius, WP/StB
Prof. Dr. Christoph Freichel, WP/StB
Dr. Sven Helm, RA/StB
Christian Pätzold
Dr. Matthias Ritzi, WP/StB
Matthias Rohr, WP/StB

Email: info@moore-tk.de

The legal professional titles Wirtschaftsprüfungsgesellschaft and Steuerberatungsgesellschaft were awarded in the Federal Republic of Germany.

Moore Treuhand Services GmbH

Rennershofstraße 8-9, D-68163 Mannheim
Telephone: +49(0)621 42508-0, fax: +49(0)621 42508-50

Mannheim District Court HRB 2522

VAT ID number DE143839430

Managing directors:
Eugen Mayer, Attorney
Christian Pätzold

Email: info@moore-tk.de

Treuhand Kurpfalz GmbH
Tax consulting company

Rennershofstraße 8-9, D-68163 Mannheim
Telephone: +49(0)621 42508-0, fax: +49(0)621 42508-50

Mannheim District Court HRB 372

VAT ID number DE143839333

Managing directors:
Dr. Matthias Ritzi, WP/StB
Matthias Rohr, WP/StB

Email: info@moore-tk.de

The legal professional title of tax consultancy company was awarded in the Federal Republic of Germany.

Moore TK Audit & Advisory GmbH Wirtschaftsprüfungsgesellschaft

Rennershofstraße 8-9, D-68163 Mannheim
Telephone: +49(0)621 42508-0, fax: +49(0)621 42508-50

Mannheim District Court HRB 735184

VAT ID number DE257467314

Managing directors:
Dr. Matthias Ritzi, WP/StB
Matthias Rohr, WP/StB
Prof. Dr. Christoph Freichel, WP/StB
Frank Broßius, WP/StB

Moore TK Tech GmbH 

Rennershofstraße 8-9, D-68163 Mannheim 
Telephone: +49(0)621 42508-0, fax: +49(0)621 42508-50 

Email: info@moore-tk.de

Mannheim District Court HRB 747065 

Managing directors: 
Christian Pätzold 
Caroline Freichel 

Independent Member of

MOORE Global
MOORE Germany

Competent Chambers

Wirtschaftsprüferkammer, Rauchstraße 26, 10787 Berlin
Tax Consultants' Chamber of North Baden, Poststraße 11, 69115 Heidelberg
Karlsruhe Bar Association, Reinhold-Frank-Straße 72, 76133 Karlsruhe

Professional regulations

Information at
Wirtschaftsprüferkammer
Federal Chamber of Tax Consultants
Federal Bar Association

financial loss liability insurance

Moore Treuhand Kurpfalz GmbH and Treuhand Kurpfalz GmbH
HDI Versicherung AG, HDI-Platz 1, 30659 Hannover, www.hdi.de

Territorial scope of application tax advisor 
Territorial scope of auditors 

Moore Treuhand Kurpfalz Services GmbH
ERGO Versicherung AG, ERGO-Platz 1, 40477 Düsseldorf, www.ergo.de

Geographical scope of Moore Treuhand Kurpfalz Services GmbH

Out-of-court dispute resolution:

In the event of disputes between tax consultants and their clients, there is the possibility of out-of-court dispute resolution at the regional tax consultants' chamber upon request. The tax consultants' chamber will conduct a mediation procedure in the event of disputes between tax consultants and clients upon request in accordance with Section 76 Paragraph 2 No. 3 of the Tax Consultants Act. The tax consultants' chamber will provide further information on this. 
https://www.stbk-nordbaden.de/


Required price information according to § 4 DL-InfoV:

If the tax advisor's services are specified in advance, an explicit written fee agreement is made. This written fee agreement can specify a price for an initial consultation, a flat rate for services to be specified in detail in this agreement, or billing for the service according to hourly rates to be agreed upon.

In principle, fees for tax consultants are determined by the Tax Consultant Fees Ordinance (StBGebV). Based on the relevant object values ​​and taking into account the appropriate fee framework for the case, the corresponding tax consultant fee plus the applicable sales tax is calculated.

Since the final costs can usually only be forecast on a case-by-case basis and with a certain amount of effort when billing according to the StBGV, a forecast of the fees likely to be incurred is made on the basis of the information provided by the client before the order is accepted, based on the individual case.

Ultimately, according to Section 11 StBGebV, the decisive factor is the consideration of all circumstances of the order to be carried out, especially the scope, the difficulty, the importance of the matter as well as the income and assets of the client.

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