Legal notice and disclaimer

Here you will find the legally required information, such as responsibility for the contents and technical implementation of this website, as well as the disclaimer of liability.

Steuerberaterin Sabine Houben & Partner mbB
Duffenterstr. 89 B
52222 Stolberg
Germany

+49 (0) 2402 709 50 40
strbrtrnsbn-hbnd

Owner
Sabine Houben, tax consultant and specialist for international tax law
Barbara Lunatschek, tax consultant
Johann Houben, tax consultant, LL.M.

Partnership register
Registered in the partnership register no. 5052 Essen

VAT identification number
DE164176580

Professional liability insurance

Professional activity is covered by professional liability insurance from xxxx, which is valid across the EU for the insured risk.

Supervisory authority for tax consultants

Steuerberaterkammer Köln (Federal Chamber of Tax Consultants Cologne)
Körperschaft des öffentlichen Rechts (Corporation under public law)
Gereonstrasse 34-36
50670 Cologne
Germany

+49 (221) 336 43-0
+49 (221) 336 43-43
mlstbk-klnd
www.stbk-koeln.de

Professional title

The legal professional designation of "Steuerberater" (tax consultant) was conferred in the Federal Republic of Germany. Licenses to exercise the profession were granted in the Federal Republic of Germany.

Professional rules and regulations

For tax consultants

• Steuerberatungsgesetz, StBerG (German Tax Advice Act)
• Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Implementing Regulation for the German Tax Advice Act)
  
• Berufsordnung der Bundessteuerberaterkammer (BOStB) Professional Code of Conduct for the Federal Chamber of Tax Consultants)
• Steuerberatervergütungsverordnung (StBVV)Tax Consultant Remuneration Regulation)
  

The laws, codes and regulations can be viewed at www.bstbk.de.

Responsible in terms of Art. 55 (2) of the Rundfunkstaatsvertrag (German Interstate Broadcasting Agreement, RStV)

Sabine Houben
Duffenterstr. 89 B
52222 Stolberg
Germany

Basic orientation of the website

The information provided on this website is solely for general information purposes and does not constitute legal, tax or other specialised advice. The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.

Liability

The intention of the author of this website is to provide information completely and correctly to the best of the author's knowledge and belief, and to keep this information updated. Nevertheless, the author accepts no liability whatsoever for any damage that may result from the use of the information provided – even if the damage results from the use of possibly incomplete and/or erroneous information.

Any referrals to third-party websites are outside the scope of the author’s responsibility. Liability for the content of the linked pages is hereby excluded, as the author has no influence over the content and design of the linked websites. If linked pages (particularly owing to a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information, and in the event that the author of this page becomes (or is made) aware of such contents on the linked pages, then the author shall remove the link to such pages immediately.

Copyright

The content (text and images) of this website created directly by the author is subject to copyright. The information provided is intended for personal use only. Any use of any of this website's content in violation of the provisions of the German Copyright Act (Urheberrechtsgesetz) – in particular further use such as publications, copies as well as any form of commercial use and transmission to third parties – including in part or in processed form – without the author’s explicit approval is prohibited.

Information content

The information on this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the accuracy, completeness, quality or currency of the information provided.

Legal validity

By using this website, the user is subject to the Terms and Conditions of Use set forth hereunder. These terms and conditions are part of the online presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with current law, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected.