Legal notice

The content accessible via the website www.hcsm.de and its subpages is the joint website of the two legally independent companies HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft and HCSM Steuerberatung GmbH Steuerberatungsgesellschaft. The mandatory information pursuant to Sections 5, 6 TMG and Section 2 DL-InfoVO (imprint) for the two companies is as follows (the imprints of the two companies are listed below in succession):

Information pursuant to Section 5 of the German Telemedia Act (TMG)

HCSM Steuerberatung GmbH
Tax consulting firm
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, auditor and tax advisor
– Petra Veer, 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

Designation of professional regulations

The statutory professional titles “auditor” and “tax advisor” were awarded in the Federal Republic of Germany.
HCSM Steuerberatung GmbH Steuerberatungsgesellschaft is recognized as a tax consulting company within the meaning of §§ 32 ff. StBerG in the Federal Republic of Germany.

Competent supervisory authority: Chamber of Tax Consultants of Hesse, Gutleutstraße 175, 60327 Frankfurt/Main (www.stbk‒hessen.de)

The profession of tax consultant is essentially subject to the following professional regulations in their currently applicable versions:

- Tax Consultancy Act (StBerG)

- Implementing Regulation (DVStB)

- Tax Advisor Fees 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.

Information on professional liability insurance

Professional liability insurance is provided by the Insurers' Association for Economic Auditing and Fiduciary Services, Dotzheimer Str. 23, 65185 Wiesbaden. The geographical scope of the insurance cover includes services at least in the member states of the European Union and meets at least the requirements of Section 67 of the Tax Consultancy Act (StBerG) and Sections 51 ff. of the Ordinance on the Implementation of the Provisions on Tax Consultants, Tax Agents, and Tax Consultancy Companies (DvStB).

Information pursuant to Section 5 of the German Telemedia Act (TMG)

HCSM Wirtschaftsprüfung GmbH
Auditing company
Kaiser-Friedrich-Ring 98
65185 Wiesbaden, Germany

Commercial register: HRB 27791
Register court: Wiesbaden Local Court

Represented by:
– Dr. Siebelt Habben, auditor and tax advisor
– Petra Veer, 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: DE 295800585
Editorially responsible for the content of the HCSM Steuerberatung GmbH website: Dr. Siebelt Habben

The statutory professional titles “auditor” and “tax advisor” were awarded in the Federal Republic of Germany.

HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft is recognized as an auditing company within the meaning of §§ 27 ff. WPO in the Federal Republic of Germany.

Competent supervisory authorities:

Auditor Oversight Commission (APAK), Rauchstraße 26, 10787 Berlin, Germany Chamber of Public Accountants (WPK), Rauchstraße 26, 10787 Berlin, Germany

Designation of professional regulations

The profession of certified public accountant is essentially subject to the following professional regulations in their currently applicable versions:

- Certified Public Accountant Act (WPO)

- Certified Public Accountant Professional Liability Insurance Regulation (WPBHV)

- Certified Public Accountant Examination Regulation (WiPrPrüfV)

- Auditing Examination Credit Regulation (WPAnrV)

- Professional Code of Conduct for Certified Public Accountants/Sworn Auditors (BS WP/vBP)

- Statutes for Quality Control

The professional regulations for auditors are available on the website of the Chamber of Public Accountants: http://www.wpk.de/wpk/rechtsvorschriften/ There you will find further professional regulations for auditors, in particular those based on European law.

Professional liability insurance is provided by the Insurers' Association for Economic Auditing and Fiduciary Services, Dotzheimer Str. 23, 65185 Wiesbaden. The geographical scope of the insurance cover includes services at least in the member states of the European Union and meets at least the requirements of Section 54 of the German Public Accountants Act (WPO) in conjunction with the Ordinance on Professional Liability Insurance for Public Accountants and Certified Public Accountants (WPBHV).

EU dispute resolution

The European Commission provides a platform for online dispute resolution (ODR): https://ec.europa.eu/consumers/odr/. You can find our email address in the legal notice above.

Consumer dispute resolution/universal arbitration body

Consumer dispute resolution The EU Commission has created an internet platform for the online resolution of disputes concerning contractual obligations arising from online contracts (ODR platform). You can access the ODR platform at the following link: http://ec.europa.eu/consumers/odr/. We are neither willing nor obliged to participate in dispute resolution proceedings before a consumer arbitration board.

Further information:

HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft and HCSM Steuerberatung GmbH Steuerberatungsgesellschaft are legally independent companies. The joint website of these companies at www.hcsm.de constitutes commercial communication within the meaning of Section 6 (1) of the German Telemedia Act (TMG). All information provided via the website www.hcsm.de is for general information purposes only about the activities of HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft and HCSM Steuerberatung GmbH Steuerberatungsgesellschaft.

The use of the website www.hcsm.de and/or the information provided on this website does not establish a client relationship, nor can this information replace a consultation. At the time of setting external links from the website www.hcsm.de or its subpages to other websites, the linked websites were free of illegal content. HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft and HCSM Steuerberatung GmbH Steuerberatungsgesellschaft are not responsible for the content of the linked pages and do not endorse their content.

Translated with DeepL.com (free version)

Copyright:

HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft and HCSM Steuerberatung GmbH Steuerberatungsgesellschaft endeavor to observe the copyrights of the graphics, audio documents, video sequences, and texts used in all publications. The copyright for the website www.hcsm.de remains solely with HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft and HCSM Steuerberatung GmbH Steuerberatungsgesellschaft. Any reproduction or use of such graphics, audio documents, video sequences, and texts in other electronic or printed publications is not permitted without the express consent of HCSM Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft and HCSM Steuerberatung GmbH Steuerberatungsgesellschaft.

The content published on this website is subject to German copyright and ancillary copyright law. Any use not permitted by German copyright and ancillary copyright law requires the prior written consent of the provider or the respective rights holder. This applies in particular to the 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. The unauthorized reproduction or distribution of individual content or complete pages is not permitted and is punishable by law. Only the production of copies and downloads for personal, private, and non-commercial use is permitted. The display of this website in external frames is only permitted with written permission.

Photo credits:

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iStock.com/ID: 1035518350/MarioGuti - iStock.com/ID:841574382/TommL - Stock.com/ID:1278673156.jpg/fizkes - iStock.com/ID: -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 photo ID:1369006193/Liubomyr Vorona - iStock photo ID:1363582867/Neurobite

Awards/Seals:

Top Company©Kununu - Best Auditors©Manager Magazin - Best Tax Advisors©Handelsblatt - ©EuropeFides - Excellent Employer©StBK Chamber of Tax Advisors Hesse