MÜLLER CREMER und PARTNER mbB, Wirtschaftsprüfer, Steuerberater, 50674 Köln

 

Legal Notice

Providers according to sec. 5 and 6 German Telemedia Act (Telemediengesetz – TMG)

Müller, Cremer und Partner mbB
Auditor Taxconsultants

UStId.-Nr.: DE 122727515

Registernummer: Amtsgericht Essen PR 3779

Office address

Riehler Straße 33
50668 Köln
Phone +49(0)221 9128560
Telefax +49(0)221 912856-56
E-mail info@mcup-koeln.de

VAT ID number: DE 119412798

Responsible for the content according to sec. 55 (2) German Interstate Broadcasting Treaty (Rundfunkstaatsvertrag – RStV)

Dipl.-Kfm. Lothar Müller, Auditor, Taxconsultant

Professional indemnity insurance

HDI Gerling Firmen- und Privatversicherungs AG
HDI Platz 1
30659 Hannover

Area covered by the insurance

The insurance covers professional activities in Germany, in the EU member states, Turkey and the area of the former Soviet Union including Lithuania, Estonia and Latvia.

Regulatory authorities

Chamber of Tax Consultants (Steuerberaterkammer) in Köln The legal terms “Steuerberater” (Tax Consultant) and Wirtschaftsprüfer (Auditor) are awarded in the Federal Republic of Germany.

The profession of Steuerberater (Tax Consultant) is basically subject to the requirements of the following professional bodies

Tax Consultancy Act (Steuerberatungsgesetz – StBerG)
Statutory Ordinance for the Tax Consultancy Act (Durchführungsverordnung zum Steuerberatungsgesetz – DVStB)
Professional Rules of the Federal Chamber of Tax Consultants (Berufsordnung der Bundessteuerberaterkammer – BOStB)
Fee Scale Ordinance for Tax Consultants (Steuerberatervergütungsverordnung – StBVV)
The professional regulations can be viewed on the website of the Federal Chamber of Tax Consultants: www.bstbk.de.

Data privacy statement

We take the protection of personal data very seriously and would like you to feel safe when browsing through our web pages. Any personal data collected during visits to our websites are processed by us according to the legal provisions, in particular, to the Federal Data Protection Act (Bundesdatenschutzgesetz – BDSG) and the German Telemedia Act (Telemediengesetz – TMG).

Use and disclosure of personal data: Personal data will only be collected if you submit them of your own free will. Our firm shall acquire, process and use personal data, such as name, address or e-mail address of website visitors without any further consent only as far as they are required for the execution of the agreement. Personal data are transmitted to third parties only if required for the execution of the agreement or invoicing within the mandate or if the website visitor has given prior approval. As a website visitor, you are entitled to withdraw your consent at any time.

Information on the visit of our website or our website’s subdirectories is used under a pseudonym (a browser cookie which will allow no conclusion about the specific user) for the purpose of rating, improving and inserting relevant contents on the website. The data (IP address, website from which the data was requested, date, time, browser type and settings, operating system, the pages you have visited) are solely analysed on web servers in Germany. Although you can adjust your browser software to prevent the installation of cookies, we would like to point out that, if you do so, you might not be able to make full use of all the functions on this website. Through the use of this website, you express your consent to the processing of data collected about you in the manner described for the aforementioned purpose.

Information on the use of social networks All links to external social networks on our website are marked, e.g. as logos, or are accompanied with a ”Like”. As soon as you have clicked on these links, plug-ins will be activated and your browser directly connects you with the server of the corresponding social network. If you follow these links and register, the information on your visit of our website will be forwarded to the corresponding social network. The social network provider can usually associate your visit of our website with your account and store the respective data on web servers abroad. We have no influence in the scope of data collection, the processing and rights of your personal data by social networks.

Right of information: According to sec. 34 and sec. 6b German Federal Data Protection Act (Bundesdatenschutzgesetz – BDSG) users are entitled to apply free of charge for the disclosure of the personal data stored about them. Furthermore, users have the right to demand that their personal data are corrected, blocked or deleted within the legal limits. In all of these cases, please directly turn to us.



Notice of liability:

Liability for contents The contents of our website are set up with due care. However, we cannot assume any liability for the accuracy, completeness and timeliness of the contents. According to sec. 7 (1) German Telemedia Act (Telemediengesetz – TMG) we are responsible for our own contents under general legislation. We do not assume any liability for decisions made by the user due to the aforementioned information. Please note that the present contents represent neither individual legal, bookkeeping- or tax-related nor any other technical information or recommendation and are not suitable as a substitute for individual consultation with expert persons bearing in mind the individual, specific circumstances. As a service provider according to sec. 8 to 10 German Telemedia Act (Telemediengesetz – TMG) we are, however, not obliged to monitor transferred or stored information of third parties or research circumstances that suggest an illegal activity. Obligations for the removal or blocking of the use of information in accordance with the general laws remain unaffected. Any liability in this respect is, however, only incurred from the moment that knowledge of the specific breach of law is obtained. Once a legal violation in this context has been identified, we will immediately remove the respective contents.

Liability for links Our pages contain links to external websites on the internet on whose content and timeliness we have no influence. The following applies to all these links: We do not accept any liability for third-party contents. The corresponding providers are solely responsible for their contents. The linked websites were examined at the time of linking for possible violations of law. An ongoing review for violations of law without any concrete indication is, however, not reasonable. In the case of a clear indication, however, we will immediately remove the corresponding link.

Liability for e-mail Sending e-mails to us from our website does not have any effect on the observance of a deadline. Please note that an e-mail communication via the internet is not safe and allows third parties to read and manipulate data. We therefore ask for your kind understanding that we do not assume any liability for e-mails contents or any manipulation thereof. Our firm takes all necessary precautions to guard against viruses. In order to ensure a smooth communication, please also use anti-virus software and check any e-mail attachments prior to dispatch and opening as we do not assume liability for any damages resulting from viruses.

Copyright The layout of the homepage, the graphics and pictures used, the compilation as well as the individual texts are protected by copyright. All rights, including that of photomechancial reproduction, duplication and distribution by means of special procedures, such as data processing, data carriers and data networks, even in part, are reserved by us.

Web layout, design and realisation

WOLLSCHLÄGER GbR
Alfons-Müller-Platz 3
50389 Wesseling
phone: +49 (0)2236 880080
e-mail: info@wollschlaeger-gbr.de
web: www.wollschlaeger-gbr.de
partners: Ariane Wollschläger, Anouk Wollschläger-Christen
VAT-number: DE217474902