The content accessible via the website www.hcsm.de and its subpages constitutes the joint online presence of two legally independent companies: HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft and HCSM Steuerberatung GmbH Steuerberatungsgesellschaft. The mandatory disclosures pursuant to Sections 5 and 6 of the German Telemedia Act (TMG) and Section 2 of the German Service Information Obligations Ordinance (DL-InfoV) (Legal Notice) for both companies are as follows (the legal notices of the two companies are listed separately below):

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Information pursuant to Section 5 TMG

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HCSM Steuerberatung GmbH

Tax Advisory Company

Kaiser-Friedrich-Ring 98
65185 Wiesbaden, Germany

Commercial Register: HRB 26509
Register Court: Wiesbaden Local Court

Represented by:

• Barbara Nemnich, Tax Advisor

• Dr. Siebelt Habben, Certified Public Auditor and Tax Advisor

• Petra Veer, Certified Public Auditor and Tax Advisor

Phone: +49-611-99970-0
Fax: +49-611-99970-70
Email: mail@hcsm.team

VAT Identification Number pursuant to Section 27a of the German VAT Act: DE284831947

Editorially responsible for the content of the HCSM Steuerberatung GmbH website: Dr. Siebelt Habben

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Professional Regulations

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The professional titles “Wirtschaftsprüfer” (Certified Public Auditor) and “Steuerberater” (Tax Advisor) were awarded in the Federal Republic of Germany.

HCSM Steuerberatung GmbH Steuerberatungsgesellschaft is recognized as a tax advisory company within the meaning of Sections 32 et seq. of the German Tax Consultancy Act (StBerG).

Competent Supervisory Authority

Steuerberaterkammer Hessen (Hesse Chamber of Tax Advisors)
Gutleutstraße 175
60327 Frankfurt am Main, Germany
www.stbk-hessen.de

The profession of tax advisors is primarily governed by the following professional regulations in their respective valid versions:

• German Tax Consultancy Act (StBerG)

• Implementing Regulation to the Tax Consultancy Act (DVStB)

• Tax Advisor Fee Regulation (StBGebV)

• Professional Code of Conduct of the Federal Chamber of Tax Advisors (BOStB)

The relevant professional regulations can be found on the website of the Federal Chamber of Tax Advisors at www.bstbk.de.

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Professional Liability Insurance

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Professional liability insurance is provided by:

Versicherergemeinschaft für das wirtschaftliche Prüfungs- und Treuhandwesen
Dotzheimer Str. 23
65185 Wiesbaden, Germany

The geographical scope of insurance coverage includes services provided at least within the member states of the European Union and complies at minimum with the requirements of Section 67 of the German Tax Consultancy Act (StBerG) and Sections 51 et seq. of the Regulation on the Implementation of the Provisions Governing Tax Advisors, Authorized Tax Representatives, and Tax Advisory Companies (DvStB).

Information pursuant to Section 5 TMG

HCSM Wirtschaftsprüfung GmbH

Audit Firm

Kaiser-Friedrich-Ring 98
65185 Wiesbaden, Germany

Commercial Register: HRB 27791
Register Court: Wiesbaden Local Court

Represented by:

• Dr. Siebelt Habben, Certified Public Auditor and Tax Advisor

• Petra Veer, Certified Public Auditor and Tax Advisor

Phone: +49-611-99970-0
Fax: +49-611-99970-70
Email: mail@hcsm.team

VAT Identification Number pursuant to Section 27a of the German VAT Act: DE295800585

Editorially responsible for the content of the HCSM Steuerberatung GmbH website: Dr. Siebelt Habben

The professional titles “Wirtschaftsprüfer” (Certified Public Auditor) and “Steuerberater” (Tax Advisor) were awarded in the Federal Republic of Germany.

HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft is recognized as an auditing company within the meaning of Sections 27 et seq. of the German Public Auditors Act (WPO).

Competent Supervisory Authorities

Audit Oversight Body (APAK)
Rauchstraße 26
10787 Berlin, Germany

Chamber of Public Accountants (WPK)
Rauchstraße 26
10787 Berlin, Germany

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Professional Regulations

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The profession of certified public auditors is primarily governed by the following professional regulations in their respective valid versions:

• Public Auditors Act (WPO)

• Professional Liability Insurance Regulation for Public Auditors (WPBHV)

• Public Auditor Examination Regulation (WiPrPrüfV)

• Public Auditor Examination Credit Regulation (WPAnrV)

• Professional Charter for Public Auditors and Sworn Auditors (BS WP/vBP)

• Quality Control Statute

The professional regulations for public auditors are available on the website of the Chamber of Public Accountants:

http://www.wpk.de/wpk/rechtsvorschriften/

Further professional regulations, including those arising from European law, can also be found there.

Professional Liability Insurance

Professional liability insurance is provided by:

Versicherergemeinschaft für das wirtschaftliche Prüfungs- und Treuhandwesen
Dotzheimer Str. 23
65185 Wiesbaden, Germany

The geographical scope of insurance coverage includes services provided at least within the member states of the European Union and complies at minimum with the requirements of Section 54 of the German Public Auditors Act (WPO) in conjunction with the Regulation on Professional Liability Insurance for Public Auditors and Sworn Auditors (WPBHV).

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EU Dispute Resolution

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The European Commission provides a platform for online dispute resolution (ODR):

https://ec.europa.eu/consumers/odr/

Our email address can be found above in this legal notice.

Consumer Dispute Resolution / Universal Arbitration Board

The European Commission has established an online platform for the resolution of disputes arising from contractual obligations in online contracts (ODR Platform).

The platform can be accessed at:

http://ec.europa.eu/consumers/odr/

We are neither willing nor obliged to participate in dispute resolution proceedings before a consumer arbitration board.

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Additional Information

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HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft and HCSM Steuerberatung GmbH Steuerberatungsgesellschaft are each legally independent companies.

Their joint website at www.hcsm.de constitutes commercial communication within the meaning of Section 6(1) TMG. All information provided on www.hcsm.de serves solely to provide general information about the activities of HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft and HCSM Steuerberatung GmbH Steuerberatungsgesellschaft.

Use of the website www.hcsm.de and/or the information made available on this website does not establish any client relationship or engagement and cannot replace professional consultation.

At the time external links from www.hcsm.de and its subpages were created, the linked websites were free of illegal content. HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft and HCSM Steuerberatung GmbH Steuerberatungsgesellschaft are not responsible for the content of linked websites and do not adopt such content as their own.

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Copyright

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© Copyright 2025 HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft and HCSM Steuerberatung GmbH Steuerberatungsgesellschaft.

HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft and HCSM Steuerberatung GmbH Steuerberatungsgesellschaft endeavor to respect the copyrights of all graphics, audio documents, video sequences, and texts used in all publications.

Copyright for the website www.hcsm.de remains exclusively with HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft and HCSM Steuerberatung GmbH Steuerberatungsgesellschaft. Reproduction or use of graphics, audio documents, video sequences, and texts in other electronic or printed publications is not permitted without their express consent.

The content published on this website is subject to German copyright and ancillary copyright law. Any use not permitted under German copyright law requires the prior written consent of the provider or the respective rights holder. This applies in particular to reproduction, editing, translation, storage, processing, or reproduction of content in databases or other electronic media and systems.

Third-party content and rights are identified as such. Unauthorized reproduction or distribution of individual content or complete pages is prohibited and punishable by law. Only copies and downloads for personal, private, and non-commercial use are permitted.

The display of this website within external frames is only permitted with prior written authorization.

Image Credits

All employee and office photographs:
© Tanja Nitzke – www.tanja-nitzke.de

Additional photographs:

iStock.com/ID:1035518350/MarioGuti
iStock.com/ID:841574382/TommL
iStock.com/ID:1278673156/fizkes
iStock.com/ID:2096494657/PIKSEL
iStock.com/ID:1400779362/deepblue4you
iStock.com/ID:2182227692/EyeEm Mobile GmbH

iStock.com/ID:618761888/alvarez
iStock.com/ID:1300464397/coffeekai
iStock.com/ID:1425885022/travelism
iStock.com/ID:1422755333/Wasan Tita
iStock.com/ID:2232857806/stockbusters
iStock.com/ID:2161678247/courtneyk

iStock.com/ID:178733346/seewhatmitchsee
iStock.com/ID:2204725228/HAKINMHAN
iStock.com/ID:1355110897/Kobus Louw
iStock.com/ID:1331618983/Drazen_
iStock.com/ID:950939600/Pressmaster
iStock.com/ID:1326651961/andresr

iStock.com/ID:1283938434/evgenyatamanenko
iStock.com/ID:1289080804/Galeanu Mihai
iStock.com/ID:2154752387/phakphum patjangkata

iStock.com/ID:2216678817/MilanMarkovic
iStock.com/ID:1329527421/PeopleImages
iStock.com/ID:2037006388/SOMKID THONGDEE
iStock.com/ID:1652010771/AndreyPopov
iStock.com/ID:2216070904/seb_ra
iStock.com/ID:1369006193/Liubomyr Vorona
iStock.com/ID:1363582867/Neurobite

Awards / Seals

• Top Company © Kununu

• Best Auditors © Manager Magazin

• Best Tax Advisors © Handelsblatt

• © EuropeFides

• Outstanding Employer © StBK Hessen Chamber of Tax Advisors