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:
Stefan Prestel
Jörg Ammon
tel.: +49 911 274 23 23 - 0
fax: +49 911 274 23 23 - 40
email: info@iovos.de
The 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 certified public accountants and appointed tax consultants who are subject to their corresponding professional regulations. The professional titles certified public accountant and appointed tax consultant each are awarded in the Federal Republic of Germany.
- 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
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
Professional regulations
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:
German certified public accountants
Stefan Prestel
Jörg Ammon
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
Juliane Hellfritzsch
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 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 Zurich Insurance plc, German Branch, Platz der Einheit 2, 60327 Frankfurt am Main/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):
Stefan Prestel
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 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
iStock-837210034_XXL_oatawa,
iStock-686086924_XXL_poba,
iStock-659493026_XXL_ijeab,
iStock-861911300_XXL_NicoElNino,
iStock-670443006_XXL_nd3000
