Imprint
Information According to Sec. 5 Telemedia Act and Sec. 2 Service Information Regulation.
Kantenwein • Zimmermann • Spatscheck & Partner
Rechtsanwälte Steuerberater Wirtschaftsprüfer
Partnerschaft mbB
FÜNF HÖFE
Theatinerstrasse 8
D-80333 Munich
Germany Phone: +49 (89) 89 96 86 0
Fax: +49 (89) 89 96 86 86
Register Data
Kantenwein • Zimmermann • Spatscheck & Partner is a partnership with limited professional liability (Partnerschaftsgesellschaft mit beschränkter Berufshaftung) seated in Munich, registered in the partnership register of the Local Court Munich under PR 432. Only the individuals mentioned below are entitled to represent the partnership:
- Franz Zimmermann, Tax Advisor/Auditor
- Dr. Rainer Spatscheck, Lawyer
- Kirsten Fox, Tax Advisor
- Dr. Gerhard Widmayer, Tax Advisor
- Marcus van Bevern, Lawyer
- Dr. Annett Kuhli-Spatscheck, Lawyer / Tax Advisor
- Sven Ceranowski, Lawyer
- Dr. Stefan Hackel, Lawyer / Tax Advisor
VAT Identification Number
DE 226912573
Competent Professional Chambers
All lawyers, tax advisors and auditors of the partnership are admitted to do business in the Federal Republic of Germany as lawyers, tax advisors or auditors.
- The lawyers of Kantenwein • Zimmermann • Spatscheck & Partner are members of the Munich Bar Association, Tal 33, 80331 Munich, Germany
- The tax advisors of Kantenwein • Zimmermann • Spatscheck & Partner are members of the Munich Chamber of Tax Advisers, Nederlinger Straße 9, 80638 Munich, Germany
- The auditors of Kantenwein • Zimmermann • Spatscheck & Partner are members of the Munich Chamber of Auditors, Marienstraße 14, 80331 Munich, Germany
Professional Legislation
Lawyers
- BRAO – Federal Code for the Legal Profession
- BORA – Professional Code for Lawyers
- FAO – Specialist Lawyer Code
- RVG – Federal Act on Remuneration of Lawyers
- CCBE – Professional Rules for Lawyers of the European Union
- EuRAG – Act on the Practice of European Lawyers within Germany
Further information is available on the website of the Federal Chamber of Lawyers – www.brak.de
Tax Advisors
- StBerG – Act on Tax Advisors
- DVStB – Regulation for the Implementation of the Rules for Tax Advisors, Tax Professionals and Tax Advising Companies
- BoStB – Statute on the Rights and Obligations of the Tax Advising Profession (professional code)
- FBO – Specialist Advisor Regulation
- StBGebV – Regulation on Fees for Tax Advisors, Tax Professionals and Tax Advising Companies
- StFachAngAusbV – Regulation on the Professional Training for Tax Assistants
Further information is available on the website of the Federal Chamber of Tax Advisors – www.bstbk.de
Auditors
- BS WP/vBP – Professional Code for Auditors / Sworn Accountants
- Statute for Quality Control
- WPBHV – Auditors‘ Professional Insurance Regulation
- WPO – Auditors‘ Professional Code
Further information is available on the website of the Auditors‘ Chamber – www.wpk.de
Professional Liability Insurance
The professional liability insurance is: HDI Versicherung AG
30650 Hannover
Germany
Territorial application: All of EU territory and the signatory states of the treaty of the European Economic Area.
No Liability for Hyperlinks
On Kantenwein • Zimmermann • Spatscheck & Partner’s website you will find a presentation regarding the firm and general information regarding legal subjects (hereinafter "content"). The content represents the respective author’s personal opinion at the time of creation and may neither be used as nor considered to be individual legal advice. Legal contributions are meant for discussion. This is not to be mistaken as comprehensive or final information. The content may only be retrieved, loaded down, stored or printed for private, non-commercial and exclusively internal use, if all copy rights (e.g. source information) and other protected references with regard to the content or the content as such will be kept unchanged. Any commercial use requires the prior written consent of Kantenwein • Zimmermann • Spatscheck & Partner. This shall be applicable to all content irrespective of data format and for all forms of commercial use, especially the multiplication, spreading and providing access to the content to the public. It is not allowed to process the archives or other databases of this website for storage purposes automatically or in other means not motivated by the individual interest in the specific content. So far as internet pages of third parties are referred to (hyperlinks), these do not represent the opinion or content of Kantenwein • Zimmermann • Spatscheck & Partner. The mentioning of hyperlinks with reference to content of Kantenwein • Zimmermann • Spatscheck & Partner requires their consent but for simple hyperlinks.
Alternative Dispute Resolution
In circumstances of a dispute between lawyers and their clients it is possible to apply for alternative dispute resolution with the regional Munich Bar Association (according to sec. 73 para. 2 No. 3 and sec. 73 para. 5 BRAO) or the conciliation committee for the legal profession (sec. 191f BRAO) of the Federal Bar Association, to be found on the internet on the website of the Federal Bar Association (www.brak.de), email: schlichtungsstelle@s-d-r.org
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