Imprint / provider identification
(pursuant to Article 5 Telemedia Act TM)
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Information provider
(responsible for the content)
Prof. Dr. Ludewig + Partners
Chartered Accountants • Tax Advisors
Prof. Dr. Ludewig u. Partner GmbH
Friedrichsstraße 11
34117 Kassel
Tel.: +49 (0) 561 70 00 20
Fax: +49 (0) 561 70 00 250
Design, conception & programming:
agentur|roeder Kassel
Ellenbacher Str. 4
34123 Kassel
Authorised representative partners and responsible for content pursuant to Article 6 MDStV [State Contract on Media Services]
Dipl.-Kfm. Prof. Dr. Thomas Olbrich
Dipl.-Kfm. Fritz Güntzler
Dipl.-Kfm. Prof. Dr. Uwe Lauerwald
Dipl.-Kfm. Burkhard Muster
Dipl.-Kfm. Thomas Werner
Technical and administrative contact
Ingrid Barthelmay
Friedrichsstraße 11
34117 Kassel
Fon.: 0561 70 00 20
Fax: 0561 70 00 250
GENERAL ENGAGEMENT TERMS
You view our General Engagement Terms here.
LEGALS
Information regarding chambers, associations and the professional regulationsn
SUPERVISORY AUTHORITIES Wirtschaftsprüferkammer
[Chamber of Chartered Accountants]
Rauchstraße 26
10787 Berlin
www.wpk.de
Stb.-Kammer Hessen
[Chamber of Tax Advisors]
Gutleutstraße 175
60327 Frankfurt
www.stbk-hessen.de
PROFESSIONAL REGULATIONS
The professional regulations can be viewed with the responsible Chamber of Tax Advisors, these can also be found on the homepage of the Federal Chamber of Tax Advisors
www.bstbk.de
PROFESSIONAL INSURANCE
We have insurance protection as required from "Versicherergemeinschaft für das wirtschaftliche Prüfungs- und Treuhandwesen"
Dotzheimer Str. 23, 65185 Wiesbaden
The insurance cover encloses services at least in the member countries of the European Union and is enough at least for the following demands:
- Section 67 Act Regulating for the profession of Tax Advisors (StBerG), sections 51 following implementing ordinance of the regulations for certified tax consultants, tax advisors and companies of certified tax consultants (DvStB)
- Section 54 WPO in conjunction with the regulations of the professional insurance for certified public accountants and sworn auditors (WPBHV).
PROFESSIONAL TITLES
The legal professional titles, Chartered Accountant/Chartered Accountancy Firms and Tax Advisor have been acquired in the Federal Republic of Germany.
CHARTERED ACCOUNTANTS
This professional status is mainly subject to the following professional regulations
- Chartered Accountants‘ Ordinance (WPO)
- Professional statutes for chartered accountants/certified tax auditors
- Quality control statutes
- Seal ordinance
- Chartered Accountants’ Professional Indemnity Insurance Ordinance (WPBHV)
TAX ADVISOR
This professional status is mainly subject to the following professional regulations
- Tax Advisory Act (StBerG)
- Implementing ordinance to the StBe
- Professional ordinance (BOStB)
- Tax Advisors’ Fee Ordinance (StBGebV)
Prof. Dr. Ludewig + Sozien, GBR
VAT Identification Number:
DE 18647100
Prof. Dr. Ludewig u. Partner GmbH
Commercial Register Number:
HRB 2866 AG Kassel
VAT Identification Number:
DE 813903802
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Disclaimer
In spite of a careful review of the content, we shall not assume any liability for the content of external links. The operators of linked sites are exclusively responsible for their content.
The information was provided here in fulfilment of the following specified legal obligations::
- Article 5 and Article 6 of the Telemedia Act (TMG)
- Article 4 Par. 3 of the Federal Data Protection Act (BDSG)
- Article 312c German Civil Code (BGB)
- Article 1 German Civil Code Information Obligations Ordinance (BGB-InfoV)
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Liability disclaimer
1. Content of the website
The author assumes no liability for the topicality, correctness, completeness or quality of the information provided. Liability claims against the author, which relate to material or virtual losses, which are caused by the use or non-use of the offered information/the use of defective or incomplete information, are basically excluded, as long as the author is not verifiably guilty of deliberately or grossly negligent fault.
All offers are subject to confirmation and non-binding. The author explicitly reserves the right to temporarily or finally modify, supplement, delete or publish parts of the website or the entire site.
2. References and links
With direct or indirect references to external Internet sites (“links”), which lie outside of the author’s responsibility, a liability obligation would exclusively come into effect if the author is aware of the content and it is technically possible and reasonable for him to prevent the use in the case of illegal content.
The author hereby explicitly declares that at the time of inserting the link, no illegal content was identifiable on the linked sites. The author has no influence whatsoever on the current and future structure, content or authorship of the linked sites. Therefore, he hereby explicitly distances himself from all contents of all linked sites, which have been changed after insertion of the link. This ascertainment shall apply to all links and references inserted within an own website and for external entries in guest books, discussion forums and mailing lists set up by the author. For illegal, defective or incomplete content and particularly for losses arising from the use or non-use of such offered information, the provider of the website, which has been linked to shall exclusively be held liable, not the provider, who only refers to links on the respective publication.
3. Copyright and trademark law
The author aims to pay attention to the copyrights and graphics, audio documents, video sequences and text used, to use self-created graphics, audio documents, video sequences and texts or fall back on licence-free graphics, audio documents, video sequences and texts.
All trade marks and brands mentioned within the website and possibly protect by third parties are subject to the provisions of the respective, valid trademark law and the ownership rights of the respective registered owner, to an unlimited extent. The fact that a trademark has merely been named shall not imply that trademarks are not protected by the rights of third parties!
The copyright for objects that have been published, created by the author himself, shall remain solely with the author of the website. The reproduction or use of such graphics, audio documents, video sequences and texts in other electronic or printed publications shall not be permitted without the explicit consent of the author.
4. Data protection
If the website permits the entry of personal or business data (e-mail addresses, names, postal addresses), the surrender of the data by the user is made explicitly on a voluntary basis. The use and payment of all offered services are permitted - if and so far technically possible and reasonable - without specification of any personal data or under specification of anonymised data or an alias. The use in the context of the imprint or comparable data of the published contact contacts such as postal addresses, telephone and fax numbers as well as email addresses through third parties for the transmittal of information that is not explicitly requested is not permitted. In the event of a breach of this prohibition, the right is explicitly reserved to take legal action against the senders of spam e-mails.
5. Legal validity of this liability disclaimer
This disclaimer is to be viewed as part of the website from which this page was referred. If any parts or individual formulations of this text should fail to conform to the valid legal situation, or be no longer or not fully in conformity therewith, this shall not affect the content or validity of the remaining parts of the document.
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