Imprint

1. Provider

The provider of this website pursuant to § 5 TMG is GRAF KANITZ, SCHÜPPEN & PARTNER attorneys-at-law, auditors and tax consultants with the partners named below.

The firm’s VAT identification number (USt.-IdNr.) is DE244731201.

The firm is registered with the Stuttgart Court - PR 720314, with seat in D-70173 Stuttgart.

Partners marked with * work as attorneys-at-law, partners with ** as tax consultant, partners with *** both as attorney-at-law and as tax consultant, partners with **** both as auditor and as tax consultant, partners with ***** as attorney-at-law, auditor and tax consultant at the respective locations.

Frankfurt Office
Dr. Joachim Borggräfe*,Susanne Walz**, Thomas Krall*, Dr. Klaus Schubäus* (Of Counsel), Bernd Beermann* (Of Counsel), Hans-Jürgen Seip *****, Prof. Dr. Thomas Wegerich*, Dr. Hilmar Klenke*

Address
Kennedyallee 109, D-60596 Frankfurt am Main
Telefon + 49 69 83 00 887 0
Telefax + 49 69 83 00 887 138
Contact by e-mail

Munich Office
Dr. Matthias Schüppen*, Dr. Alexandra Tretter*, Andreas Jungk* , Prof. Dr.iur Karl Zsolt Radnóczy*, Dr.Thomas Sanna***

Address
Brienner Str. 10, 80333 Munich
Telefon + 49 89 23 23 96 89-0
Fax + 49 89 23 23 96 89-138
Contact via e-mail

Stuttgart Office
Dr. Matthias Schüppen****, Susanne Walz*, Dr. Alexander Kutsch***, Dr. Dittmar Hagedorn* (Of Counsel)

Address
Pariser Platz 7, 70173 Stuttgart
Telefon + 49 711 22 96 56-0
Fax + 49 711 22 96 56-138
Contact via e-mail

2. Licences

All partners who work as attorneys-at-law are duly licensed as an attorney-at-law for the Federal Republic of Germany and are members of the Bar Association of their respective locations.
The professional qualifications were awarded in Germany.

Frankfurt: Frankfurt Bar Association (www.rak-frankfurt.de)
Munich: Munich Bar Association (www.rak-muenchen.de)
Stuttgart: Stuttgart Bar Association (www.rak-stuttgart.de)

Partner Dr. Matthias Schüppen is also licensed as attorney-at-law for Austria and is accordingly a member of the Bar Association of Vienna Wien (www.rakwien.at).

If a partner works (in addition) as a tax consultant and/or auditor, they are duly licensed in the Federal Republic of Germany as a tax consultant and/or auditor and are members of the appropriate chamber of the respective location.

Also, the professional qualifications „Steuerberater" (tax consultant) and "Wirtschaftsprüfer" (auditor) were awarded in Germany.

Frankfurt: Tax Consultants Chamber Frankfurt

Munich: Tax Consultants Chamber Munich (www.steuerberaterkammer-muenchen.de)

Stuttgart: Tax Consultants Chamber Stuttgart (stbk-stuttgart.de),

Chamber of Auditors Berlin(www.wpk.de)

3. Professional Regulations

The following professional regulations apply to us:

Attorneys-at-law
BRAO – Federal Lawyers’ Act
BORA – Professional Code for Layers
FAO – Specialist Lawyers Code
BRAGO – Federal Act on Lawyers’ Fees
RVG – Act on the Remuneration of Lawyers
CCBE – Professional Regulations on Lawyers of the European Community
EuRAG - Act on the Work of European Lawyers in Germany
The professional regulations applicable to attorneys-at-law licensed in the Federal Republic of Germany can be found at www.brak.de, the website of the Federal Bar Association (Heading: "Disclosure obligations pursuant to Art. 5 TMG").
Auditors
WPO – Act on Auditors
BS WP/vBP - Professional Code of Conduct for Auditors / Chartered Accountants
Statutes for Quality Control
SiegelVO - Ordinance on Seals
WPBHV – Ordinance on the professional liability insurance of auditors
The professional regulations applicable to auditors licensed in the Federal Republic of Germany can be found at www.wpk.de, the website of the Chamber of Auditors, Berlin.
Tax consultants
StBerG – Tax Consultants Act
DVStB – Implementing Regulation for the Tax Consultants Act
StBGebV – Regulation on the Fees of Tax Consultants
BOStB - Professional Ordinance of the Federal Chamber of Tax Consultants
The professional regulations applicable to tax consultants licensed in the Federal Republic of Germany can be found at www.bstbk.de, the website of the Chamber of Auditors, Berlin.

4. Liability

Professional Liability Insurance
Attorneys -at-law, tax consultants and auditors are required by the provisions of the German laws BRAO, StBerG, WPO to take out a professional liability insurance. The minimum insurance amount for attorneys-at-law and tax consultants is EUR 250,000.00. The details are regulated in §§ 51, 59 j Abs.2 BRAO, 67 StBerG.
The minimum insurance amount for auditors is EUR 1 million. The details are regulated in § 54 WPO.
The professional liability insurance is held with HDI-Gerling Firmen and Privat Versicherung AG, Riethorst 2, 30659 Hannover.
The territorial effect of the professional liability insurance for the tax consultant covers Germany, the other European countries, Turkey and the ex Soviet Union member states including Lithuania, Latvia and Estonia. The liability obligation is valid worldwide for liability claims arising from the breach of or non-compliance with foreign laws to the extent these arose in the course of regular legal assistance in tax matters applicable to the tax legislation of these countries and if the engagement is subject to German law.
The territorial effect of the professional liability insurance for the auditor/chartered accountant covers Germany, the other European countries, Turkey and the ex Soviet Union member states including Lithuania, Latvia and Estonia. For other countries not mentioned before there is insurance protection (i) in respect of business audit services if the engagement is subject to German law only and (ii) breach of or non-compliance with the laws of such countries, (iii) in respect of business audit services if the engagement is subject to German law only and (iv) in respect of business assistance in tax matters that affect the tax legislation of the countries that have not been mentioned before, provided that the engagement is subject to German law only. In order for the liability insurance to be applicable worldwide The professional liability insurance is valid worldwide for activities that are conducted through affiliates, subsidiaries or other consultant sites abroad.
The territorial effect of the professional liability insurance for attorneys-at-law covers Germany and the other European countries. There is worldwide insurance coverage for liability claims asserted by insurance policyholders before non-European courts.
To determine the scope of services and the remuneration, we conclude an agreement on the mandate and the remuneration on a case-by-case basis with the client. The mandate agreements made with Graf Kanitz, Schüppen & Partner are (as agreed) governed by the German law. The place of delivery is, depending on the agreement, Frankfurt, Freiburg, Munich or Stuttgart. Jurisdiction is determined for all claims arising out of or in connection with the mandate, the agreement and the separate agreement on the remuneration to be the place of delivery if acceptable; this does not affect the choice of court of jurisdiction according to the law.
It is professionally prohibited for attorneys-at-law and tax consultants to represent conflicting interests. Before accepting a mandate, therefore, it must be carefully checked whether there is a conflict of interests.
In case of any dispute between the attorneys-at-law and their client, upon request there is a possibility for out-of-court dispute settlement at the regional Bar Association (pursuant to § 73 Abs.2 Nr.3 i.V.m. § 73 Abs.5 BRAO) or at the conciliation board of the Federal Bar Association (§ 191 f. BRAO), to be found on the Internet via the home page of the Federal Bar Association (www.brak.de or by E-mail: schlichtungsstelle@rak.de).
In case of disputes between the tax consultant and their mandate, the Tax Consultants Chamber may, upon request, conduct a mediation procedure and provide more specific information (cf. § 76 Abs.2 Nr.3 StBerG).

5. Legal Notice

Disclaimer
The information contained in this website are for the presentation of the legal partnership GRAF KANITZ, SCHÜPPEN & PARTNER Attorneys-at-Law, Auditors and Tax Consultants and shall not be used for legal or tax advice nor can it replace such services. The articles reflect the opinion of their respective authors.
GRAF KANITZ, SCHÜPPEN & PARTNER provide no warranty for the up-to-dateness, correctness and completeness of the information contained in this website. The same applies to the content of any external websites to which this website may provide direct or indirect hyperlinks and over which GRAF KANITZ, SCHÜPPEN & PARTNER clearly have no control whatsoever.
Communication by E-mail
Communication by E-mail is fast, efficient and inexpensive. However, it can have security vulnerabilities. If we should receive an E-mail from you we will assume that we are entitled to answer your enquiry also by E-mail. Otherwise, you should expressly provide a different means of communication for us. In order to ensure the confidentiality of communication by E-mail, at your request we can offer secure encoding of messages meeting the latest encoding standards. If you have any questions, please, contact us.
Contact via e-mail