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Impressum Steuerberater Düsseldorf Klaus Kühlmann vereidigter Buchprüfer



Legal Notice

Service provider in accordance with Sections 5 and 6 of the German Teleservices Act [TMG]:
Klaus Kuehlmann
Tax consultant and chartered accountant
Auditor (German law)

Business address:
Uerdinger Strasse 52
40474 Dusseldorf

Telephone: 0049 211 94606-0
Fax: 0049 211 94606-19
Mobile:    0049 160 2102030
E-mail:      klaus@kuehlmann-tax.de
Website:   www.kuehlmann-tax.de

VAT No.: DE 119234163

Person responsible for content under Section 55 paragraph 2 of the Interstate Broadcasting Agreement [RStV]:
Klaus Kuehlmann
Tax consultant and chartered accountant

Regulatory authority:
Chamber of Accountants, Dusseldorf [Steuerberaterkammer Dusseldorf]
Chamber of Public Auditors, Berlin [Wirtschaftsprüferkammer Berlin]

The professional titles of ‘Tax Consultant’ and ‘Chartered Accountant’ were conveyed in the Federal Republic of Germany.

Professional indemnity insurance:
Zürich Versicherung AG, Munich

Professional activity is insured in Germany, the Member States of the EU, Turkey and in the countries of the former Soviet Union including Lithuania, Estonia and Latvia.

In particular, accountants are subject to the following:

German Tax Consultancy Act (StBerG)
 By-law to the German Tax Consultancy Act (DVStB)
 Rules of professional conduct of the Federal Chamber of Tax Consultants (BOStB)
 Tax consultant fees regulation (StBGebV)
The rules of professional conduct can be found on the website of the Federal Chamber of Tax Consultants: http://www.bstbk.de.

In particular, auditors are subject to the following:
Act on the Code of Professional Practice for German Public Auditors [Wirtschaftsprüferordnung]
Statutes of the German Chamber of Chartered Public Auditor on Professional Rights and Obligations as a Chartered Public Auditor [Berufssatzung der Wirtschaftsprüfer/ vereidigte Buchprüfer]
Statutes for Quality Control for German Chartered Public Accountants [Satzung für Qualitätskontrolle]
Ordinance on the Liability Insurance for Professional Errors and Omissions of Chartered Public Auditors in Germany [Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung]
The rules of professional conduct can be found on the website of the Chamber of Public Accountants: http://www.wpk.de.

Notes on liability
Liability for content
We create the content for our website with all due care. However, we cannot assume liability either for the correctness or completeness of the content, or for if it is up to date. Under Section 7 paragraph 1 of the German Teleservices Act, we are responsible for our own content under the general laws.
We accept no liability for decisions taken by the user based on the information above. Please note that the content of this website is neither deemed to be legal, accounting, fiscal or any other expert information nor recommendations, and is not suitable to replace individual consultation with professionals with consideration for the circumstances of each individual case. Under Sections 8 to 10 of the German Teleservices Act, as a service provider we are not obliged to monitor transmitted, cached or saved third-party information or to endeavour to find evidence of illegal activity. Obligations to remove or block the use of information in accordance with the general laws remain unaffected. However, such liability only becomes possible at the moment when a tangible legal violation is recognised. When such a legal violation is recognised, we will immediately remove the content in question.

Liability for links

We have embedded links on our websites to external websites, on the content and updating of which we have no influence. The following applies to all links: we cannot assume any responsibility for third-party content. Each provider is responsible for their own content. When creating the link, we checked the websites for any legal violations. However, a permanent search for legal violations is not reasonable without concrete evidence. As soon as traces of legal violations emerge, we will immediately remove the corresponding links.

Liability for e-mails
Sending e-mails to us via our website has no effect on adherence to deadlines. At this point, we would like to highlight that communication via e-mail on the internet is unsecure and there do exist risks of third parties gaining access and manipulating data. We therefore ask for your understanding that we accept no liability for either the content or manipulation of content in e-mails. In our office, we take all precautions to protect ourselves against viruses. In the mutual interests of problem-free communication, we would ask that you also install anti-virus software and scan all e-mail attachments before sending or opening, as we assume absolutely no liability for any damage caused by viruses.

The design of the website, the images and pictures used, and all of the individual contributions are protected by copyright.
We reserve all rights, including the rights to photocopy, duplicate and to disseminate via specific procedures (e.g. data handling, data storage media and data networks), as well as in part.

Data protection
The office only collects, processes and uses personal data (such as name, address or e-mail address) of an internet user visiting the website without the user’s prior consent insofar as necessary to establish and perform contracts.
Information concerning the visit to our website or sub-directories of our website is used under a pseudonym (a ‘cookie’, which does not allow conclusions to be drawn about individual users) in order to evaluate, improve and show relevant content on our website.

Website layout, design and creation:
Wollschläger GbR
Auf dem Sonnenberg 42
50389 Wesseling
VAT No.: DE217474902
Website: http://www.kanzleitraining.de/
E-mail: kanzleitraining@web.de
Telephone: +49 2236/393753
Fax: +49 2236/393768
Mobile: +49 177- 536 7946