Legal Notice, Liability

Here you find the legaly necessary information: Responsibility for the contents, drafts and implementation of the web page as well as the disclaimer of liability.

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

+49 (0) 2402 709 50 40
+49 (0) 2402 709 50 69
strbrtrnsbn-hbnd

Owner
Dipl. Finw. Sabine Houben, Steuerberaterin & Fachberaterin für Internationales Steuerrecht
Dipl. Finwin. (FH) Barbara Lunatschek, Steuerberaterin

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 advisers

Steuerberaterkammer Köln (Federal Chamber of Tax Advisers Cologne)
Körperschaft des öffentlichen Rechts (Corporation under public law)
Gereonstraße 34-36
50670 Köln
Deutschland

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

Professional title

The legal professional designation "Steuerberater" (tax adviser) 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 advisers

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

The laws, codes and regulations are available for perusal at www.bstbk.de.

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

Dipl. Finanzwirtin (FH) 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-up 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 (is made) aware of such contents on the linked pages, then the author shall cut off the link to such pages immediately. If linked-up pages (particularly through 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 (is made) aware of such content on the linked-up pages, then he shall cut off the link to such pages immediately.

Copyright

The content (text and images) of this website created directly by the author is copyrighted. 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 Copyright Act – in particular further use as in publications, copies as well as any form of commercial use and transmission to third parties – also 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 up-to-dateness 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.