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

Moore Treuhand Kurpfalz GmbH
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft

Rennershofstraße 8-9, 68163 Mannheim, Germany
Phone: +49(0)621 42508-0, Fax: +49(0)621 42508-50

commercial register: District court Mannheim HRB 711021

VAT registration number: DE221362642

Managing Board:
Dr. Matthias Ritzi, WP/StB
Matthias Rohr, WP/StB
Dr. Sven Helm, RA/StB
Prof. Dr. Christoph Freichel, WP/StB
Frank Broßius, WP/StB

E-Mail: info@moore-tk.com

The legal professional titles of auditing company and tax consulting company were awarded in the Federal Republic of Germany.

Moore Treuhand Services GmbH

Rennershofstraße 8-9, 68163 Mannheim, Germany
Phone: +49(0)621 42508-0, Fax: +49(0)621 42508-50

commercial register: District court Mannheim HRB 2522

VAT registration number: DE143839430

Managing Director:
Eugen Mayer, Lawyer

E-Mail: info@moore-tk.com

TREUHAND KURPFALZ GmbH
Steuerberatungsgesellschaft

Rennershofstraße 8-9, 68163 Mannheim, Germany
Phone: +49(0)621 42508-0, Fax: +49(0)621 42508-50

commerical register: District court Mannheim HRB 372

VAT registration number: DE143839333

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

E-Mail: info@moore-tk.com

The legal professional title of Steuerberatungsgesellschaft was awarded in the Federal Republic of Germany.

Moore TK Audit & Advisory GmbH Wirtschaftsprüfungsgesellschaft

Rennershofstraße 8-9, 68163 Mannheim, Germany
Phone: +49(0)621 42508-0, Fax: +49(0)621 42508-50

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

Independent member of:

MOORE Global
MOORE Deutschland

Responsible chambers:

Wirtschaftsprüferkammer, Rauchstraße 26, 10787 Berlin
Steuerberaterkammer Nordbaden, Poststraße 11, 69115 Heidelberg
Rechtsanwaltskammer Karlsruhe, Reinhold-Frank-Straße 72, 76133 Karlsruhe

Professional law and regulations

Informationen can be found here:
Wirtschaftsprüferkammer
Bundessteuerberaterkammer
Bundesrechtsanwaltskammer

Professional indemnity insurance

MOORE Treuhand Kurpfalz GmbH und TREUHAND KURPFALZ GmbH
Gothaer Allgemeine Versicherungs AG, 50598 Köln, www.gothaer.de

The geographical scope of the insurance cover of MOORE Treuhand Kurpfalz GmbH and TREUHAND KURPFALZ GmbH includes activities in the member states of the European Union and thus at least meets the requirements of § 67 Steuerberatungsgesetz (StBerG), §§ 51 ff. Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Tax Consulting Companies (DVStB), Section 54 of the German Code of Professional Conduct for Auditors (WPO) in conjunction with the Ordinance on Professional Liability Insurance for Auditors and Sworn Accountants (WPBHV).

TREUHAND KURPFALZ SERVICES GmbH
Victoria Versicherung AG, Emil-von-Behring-Straße 14, 60439 Frankfurt www.victoria.de

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 upon application to the regional chamber of tax consultants. Upon request, the Chamber of Tax Consultants conducts a mediation procedure in accordance with Section 76 (2) No. 3 StBerG in the event of disputes between tax consultants and their clients. The Chamber of Tax Consultants will provide more detailed information. https://www.stbk-nordbaden.de/


Required price information according to § 4 DL-InfoV:

If the service of the tax advisor is determined in advance, an explicit written fee agreement shall be made. In this written fee agreement, a price for an initial consultation, a flat rate for services to be precisely defined in this agreement or the billing of the service according to hourly rates to be agreed upon can be specified.

In principle, fees for the tax consultant are derived from the Tax Consultant Fee Ordinance (StBGebV). Based on the relevant subject matter values and taking into account the fee framework appropriate to the case, the corresponding tax consultant fee plus the applicable value added tax is calculated.

Since, in the case of billing in accordance with the StBGV, the final costs can generally only be forecast on a case-by-case basis and with a certain amount of effort, the forecast of the fees likely to be incurred is made on the basis of the information provided by the client prior to acceptance of the assignment.

In accordance with § 11 StBGebV, the decisive factor is ultimately the consideration of all circumstances of the assignment to be performed, in particular the scope, the difficulty, the importance of the matter as well as the income and financial circumstances of the client.

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