Disclaimer

Company information as per Sec. 5 German Telemedia Act (Telemediengesetz; TMG) and Secs. 55, 2 German Ordinance on Service Providers' Duty to Inform (Dienstleistungs-Informations-Verordnung; DL-InfoV)

Responsible service provider under Sec. 5 German Telemedia Act (Telemediengesetz; TMG)

iovos services GmbH & Co. KG
Adlerstrasse 22
90403 Nuernberg
Head office: Nuernberg, Germany
Nuernberg District Court (Amtsgericht; AG), HRA 15259

General Partner:

iovos consult GmbH
Head office: Nuernberg, Germany
Nuernberg District Court (Amtsgericht; AG), HRB 22524
VAT ID: DE246780008

Managing Directors:
Sven Schmiedel
Ulrich Schmelmer

tel.: +49 911 274 23 23 - 0
fax: +49 911 274 23 23 - 10

email: info@iovos.de

The legal, tax advisory, and auditing services offered on this website are not rendered by iovos services GmbH & Co. KG. The respective services are rendered by separate professional entities and their respective appropriately licensed attorneys at law, certified public accountants, and appointed tax consultants who are subject to their corresponding professional regulations. The professional titles attorney at law, certified public accountant, and appointed tax consultant each are awarded in the Federal Republic of Germany.

  • iovos SCHMIEDEL SCHMELMER Partnerschaftsgesellschaft mbB
    Rechtsanwälte – Fachanwälte
    Adlerstrasse 22
    90403 Nuernberg

    tel. +49 911 274 23 23 - 0
    fax +49 911 274 23 23 - 10
    kanzlei@iovos.de
    www.iovos.de

    Head office: Nuernberg, Germany
    AG Nuernberg
    PR 105

    VAT ID pursuant to Sec. 27a German Value-Added Tax Code (Umsatzsteuergesetz; UStG): DE 246 148 034

    Partners
    RA Sven Schmiedel
    RA Ulrich Schmelmer

    Competent supervisory authority:
    Nuernberg Bar Association (Rechtsanwaltskammer)
    Fuerther Strasse 115
    90429 Nuernberg
    tel. +49 911 92633 - 0
    fax +49 911 92633 - 33
    www.rak-nbg.de
  • iovos Steuerberatungsgesellschaft Ammon Prestel Partnerschaftsgesellschaft mbB
    Adlerstrasse 22
    90403 Nuernberg

    tel. +49 911 274 23 23 - 88
    fax +49 911 274 23 23 - 40
    steuer@iovos.de
    www.iovos.de

    Head office: Nuernberg, Germany
    AG Nuernberg
    PR 116

    VAT ID pursuant to Sec. 27a German Value-Added Tax Code (Umsatzsteuergesetz; UStG): DE 252 019 962

    Partners
    WP/StB Jörg Ammon
    WP/StB Stefan Prestel

    Competent supervisory authority:
    Nuernberg Chamber of Tax Advisors (Steuerberaterkammer)
    Karolinenstrasse 28
    90402 Nuernberg
    tel. +49 911 94626 - 0
    fax +49 911 94626 - 30
    www.stbk-nuernberg.de
  • iovos GmbH
    Wirtschaftsprüfungsgesellschaft
    Steuerberatungsgesellschaft
    Adlerstrasse 22
    90403 Nuernberg

    tel. +49 911 274 23 23 - 88
    fax +49 911 274 23 23 - 40
    audit@iovos.de
    www.iovos.de

    Head office: Nuernberg, Germany
    AG Nuernberg
    HRB 22957

    VAT ID pursuant to Sec. 27a German Value-Added Tax Code (Umsatzsteuergesetz; UStG): DE 251 291 295

    Managing Directors
    WP/StB Stefan Prestel
    WP/StB Jörg Ammon

    Competent supervisory authorities:

    German Chamber of Public Accountants (Wirtschaftsprüferkammer)
    Rauchstrasse 26
    10787 Berlin
    tel. +49 30 72 61 61 - 0
    fax +49 30 72 61 61 - 212
    www.wpk.de

    Nuernberg Chamber of Tax Advisors (Steuerberaterkammer)
    Karolinenstrasse 28
    90402 Nuernberg
    tel. +49 911 94626 - 0
    fax +49 911 94626 - 30
    www.stbk-nuernberg.de
  • iovos AUDIT GmbH
    Wirtschaftsprüfungsgesellschaft
    Adlerstrasse 22
    90403 Nuernberg

    tel. +49 911 274 23 23 - 88
    fax +49 911 274 23 23 - 40
    audit@iovos.de
    www.iovos.de

    Head office: Nuernberg, Germany
    AG Nuernberg
    HRB 30118

    VAT ID pursuant to Sec. 27a German Value-Added Tax Code (Umsatzsteuergesetz; UStG): DE 292 073 074

    Managing Directors
    WP/StB Stefan Prestel
    WP/StB Jörg Ammon
    WP/StB Markus Schmid

    Competent supervisory authorities:

    German Chamber of Public Accountants (Wirtschaftsprüferkammer)
    Rauchstrasse 26
    10787 Berlin
    tel. +49 30 72 61 61 - 0
    fax +49 30 72 61 61 - 212
    www.wpk.de
  • iovos Schmid GmbH
    Steuerberatungsgesellschaft
    Dr.-Leo-Ritter-Strasse 2
    93049 Regensburg

    tel. +49 941 899 644 - 0
    fax +49 941 899 644 - 11
    regensburg@iovos.de
    www.iovos.de

    Head office: Regensburg, Germany
    AG Regensburg
    HRB 10814

    VAT ID pursuant to Sec. 27a German Value-Added Tax Code (Umsatzsteuergesetz; UStG): DE 257 661 110

    Managing Directors
    WP/StB Markus Schmid
    StB Franz Schmid

    Competent supervisory authority:

    Nuernberg Chamber of Tax Advisors (Steuerberaterkammer)
    Karolinenstrasse 28
    90402 Nuernberg
    tel. +49 911 94626 - 0
    fax +49 911 94626 - 30
    www.stbk-nuernberg.de
  • iovos Confirmatio GmbH
    Wirtschaftsprüfungsgesellschaft
    Dr.-Leo-Ritter-Strasse 2
    93049 Regensburg

    tel. +49 941 899 644 - 0
    fax +49 941 899 644 - 11
    regensburg@iovos.de
    www.iovos.de

    Head office: Regensburg, Germany
    AG Regensburg
    HRB 10706

    VAT ID pursuant to Sec. 27a German Value-Added Tax Code (Umsatzsteuergesetz; UStG): DE 256 352 066

    Managing Director:
    WP/StB Markus Schmid

    Competent supervisory authority:

    German Chamber of Public Accountants (Wirtschaftsprüferkammer)
    Rauchstrasse 26
    10787 Berlin
    tel. +49 30 72 61 61 - 0
    fax +49 30 72 61 61 - 212
    www.wpk.de

Professional regulations

Attorneys at law

  • BRAO – German Federal Lawyers’ Ordinance
  • BORA – German Code of Conduct for Lawyers
  • FAO – German Code of Conduct for Specialist Lawyers
  • RVG – German Legal Fees Act
  • BRAGO – German Federal Legal Fees Act
  • CCBE – Council of Bars and Law Societies of Europe

German certified public accountants

The profession of public accountants in Germany is subject to the following professional regulations:

  • German Public Accountants Ordinance (WPO);
  • German Professional Code for Auditors / Sworn Accountants (BS WP/vBP);
  • German Charter for Quality Assurance;
  • German Seal Ordinance;
  • German Professional Liability Insurance Ordinance for Public Accountants

Tax consultants

The profession of tax consultants is subject to the following professional regulations:

  • German Tax Advisory Act (StBerG)
  • German Tax Advisory Act By-Law (DVStB)
  • Professional Code of Conduct (BOStB)
  • German Tax Consultants’ Fee Schedule (StBGebV)

You find the professional regulations on the respective websites of the competent chambers and associations:

  • German Federal Bar Association www.brak.de
  • Chamber of German Certified Public Accountants www.wpk.de
  • German Federal Chamber of Tax Consultants: www.bstbk.de

The professionals are licensed by the following professional chambers and associations:

Attorneys at law

Sven Schmiedel
Ulrich Schmelmer
Martin Glöckner
Kurt Mieschala

German Bar Association Nuernberg
Fuerther Strasse 115
90429 Nuernberg
tel. +49 911 92633 - 0
ax +49 911 92633 - 33
Internet: www.rak-nbg.de

German certified public accountants

Stefan Prestel
Jörg Ammon
Markus Schmid
Klaus Fiegl German

Chamber of German Certified Public Accountants
Rauchstrasse 26
10787 Berlin
tel. +49 30 726161 - 0
fax +49 30 726161 - 212
Internet: www.wpk.de

Tax consultants

Jörg Ammon
Klaus Fiegl
Markus Schmid
Franz Schmid
Matthias Menhorn

Nuernberg Chamber of Tax Advisors
Karolinenstrasse 28
90402 Nuernberg
tel. +49 911 94626 - 0
fax +49 911 94626 - 30
Internet: www.stbk-nuernberg.de

Stefan Prestel

Hesse Chamber of Tax Advisors
Bleichstrasse 1
60313 Frankfurt
tel. +49 69 153002 - 0
fax +49 69 153002 - 60
Internet: www.stbk-hessen.de

Prof. Dr. Gerhard Mayr

Munich Chamber of Tax Advisors
Nederlinger Str. 9
80638 Munich
tel. +49 89 157902 - 0
fax +49 89 157902 - 19
Internet: www.stbk-muc.de

Professional liability insurance

The liability insurance covering iovos SCHMIEDEL SCHMELMER Partnerschaftsgesellschaft mbB, iovos Steuerberatungsgesellschaft Ammon Prestel Partnerschaftsgesellschaft mbB, iovos GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft, iovos AUDIT GmbH Wirtschaftsprüfungsgesellschaft, iovos Schmid GmbH Steuerberatungsgesellschaft, and iovos Confirmatio GmbH Wirtschaftsprüfungsgesellschaft is maintained with HISCOX AG, Arnulfstrasse 31, 80636 Munich/Germany.

The geographical scope of coverage includes operations in the member states of the European Union and therefore complies, at the bare minimum, with the requirements set forth in

  • Sec. 51 of the German Federal Lawyers' Ordinance (Bundesrechtsanwaltsordnung; BRAO);
  • Sec. 67 of the German Tax Advisory Act (Steuerberatungsgesetz; StBerG) in conjunction with Secs. 51 et seqq. of the German Tax Advisory Act By-Laws (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften; DVStB); and
  • Sec. 54 of the German Public Accountants’ Ordinance (Wirtschaftsprüferordnung; WPO) in conjunction with the German Professional Liability Insurance Ordinance for Public Accountants and Sworn Auditors (Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung; WPBHV).

Responsible for content according to Sec. 55 (2) German State Broadcasting Convention (RStV):

RA Sven Schmiedel
Adlerstrasse 22
90403 Nuernberg

Remarks and further information regarding out-of-court settlement of disputes

The professional entities of iovos and their respective professionals hereby agree voluntarily to participate in arbitration proceedings before the competent consumer arbitration tribunals.

In the event of any disputes among the respective professionals and their clients, either party may request out-of-court settlement, namely

for attorneys at law:

  • Arbitration Division for Attorneys at Law
    Neue Gruenstr. 17
    10179 Berlin
  • German Bar Association (RAK) Nuernberg
    Fuerther Strasse 115
    90429 Nuernberg
    tel. +49 911 92633 - 0
    fax +49 911 92633 - 33
    Internet: www.rak-nbg.de

for German appointed tax consultants

  • Chamber of German Appointed Tax Consultants (Steuerberaterkammer) Nuernberg
    Karolinenstrasse 28
    90402 Nuernberg

for German Certified Public Accountants

  • Arbitration Division for Public Accountants Chamber of German Certified Public Accountants (Wirtschaftsprüferkammer), Professional Law Department
    Rauchstrasse 26
    10787 Berlin

Professional communities

The professional entities of iovos operate on a consistent collaborative basis. Attorneys at law are prohibited to engage in any conflicts of interests. Therefore, prior to accepting an engagement, iovos verifies whether there is a conflict of interests.

Legal remarks

The website pages of iovos services GmbH & Co. KG provide the free-of-charge opportunity to retrieve or download copyright-protected lecture and presentation materials relating to various topics.

The contents represent only the personal view of the respective author at the specified preparation date and constitute general information; they are neither intended to nor appropriate to serve as advisory services in any specific case. The contents were designed for the tangible representation or ideas with regard to individual aspects (e.g., supporting lectures) and thus not for the purpose of providing conclusive information regarding specific issues or replace case-based consulting services either in full or in part.

Each user may retrieve, download, store, and print out the provided content for personal, non-commercial use to the extent that no revisions or modifications are made of coypright-protected (e.g., references) and other protected remarks relating to the contents. The user is not permitted without the written prior consent of iovos to present, showcase, send, reproduce, distribute, alter, transfer, lease, provide for retrieval or reproduce in image, audio media or radio broadcasting format any of the contents (including text, images, audio, video, PowerPoint, Adobe Acrobat, Word or other files).

If reference is made to any third-party websites (hyperlinks), such referenced pages do not reflect the view or contents of iovos.

Images

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iStock-659493026_XXL_ijeab,
iStock-861911300_XXL_NicoElNino,
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