We take responsibility
Issuer and © 2004 ff.:
Tomik + Partner mbB
33790 Halle in Westphalia
Telephone: +49 (0)5201 8166-0
Telefax: +49 (0)5201 8166-44
Responsible under the terms of the Teleservices Act:
WP/StB Dipl.-Kfm. Dr Roland Tomik
WP/StB Dipl.-Kfm./ Dipl.-Vw. Michael Fortmann
Our VAT ID number is: DE 274 766 779
AG Essen, PR 2386
Competent supervisory bodies:
Steuerberaterkammer Westfalen-Lippe, Münster.
The statutory professional designation of tax consultant was acquired in the Federal Republic of Germany (federal state: North Rhine-Westphalia). The profession of tax consultant is substantially subject to the following statutory regulations:
1. Tax Consultancy Act (StBerG)
2. Tax Consultancy Act Implementing Ordinance (DVStB)
3. Professional Rules (BOStB)
4. Tax Consultant Remuneration Ordinance (StBVV)
The professional regulations may be inspected at the competent chamber of tax consultants in Münster and can also be found at the homepage of the Chamber of Federal Tax Consultants.
The statutory professional designation of auditor was acquired in the Federal Republic of Germany (federal state: North Rhine-Westphalia).
The Profession of Auditor is subject to the supervision of the chamber of auditors K.d.ö.R. on the basis of the following statutory regulations:
1. Auditor ordinance
2. Code of conduct for auditors
3. Seal ordinance
4. Professional liability insurance ordinance for auditors
These regulations are published at www.wpk.de.
The professional liability insurance is at:
HDI Versicherung AG
The geographical scope of the insurance cover includes liability claims
- resulting from activities of the German office as audit company and tax consultancy company; activities through foreign offices, branches or help desks are not covered by the insurance;
- which are claimed before courts of European States, Turkey, the Russian Federation and other states of the former Soviet Union as well as other non-european areas, that belong to states of the EU or EWR; this also applies in the case of a German executory title (§ 722 ZPO);
- resulting from violation or non-abidance with the laws of European states, Turkey, the Russian Federation and other states of the former Soviet Union as well as other non-european areas, that belong to states of the EU or EWR;
- resulting from violation or non-abidance with the laws of other states not mentioned above, insofar as they were incurred within the commercial tax advisory related to the tax and duty law of this other state if the engagement between Tomik + Partner mbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft and the client underlies German law; in this case the liability of the insurer is restricted to the legally prescribed minimum insurance amount times four;
- in relation to commercial audit activities in states not mentioned above, us betriebswirtschaftlicher Prüfungstätigkeit in Staaten, die zuvor nicht genannt sind, if the engagement between Tomik + Partner mbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft and the client underlies solely German law. In this case the liability of the insurer is restricted to the legally prescribed minimum insurance amount;
and thus at least satisfies the requirements of
§ 67 Tax Consultancy Act (StBerG)
§§ 51 ff. of the ordinance on carrying out the regulations on tax consultants, tax agents and tax consultancy companies (DBStB)
§ 54 of the Auditor Ordinance (WPO) in conjunction with the ordinance on the professional liability insurance for auditors and chartered accountants (WPBHV)
Information according to Verbraucherstreitbeilegungsgesetz (Consumer dispute resolution Act): There is no obligation nor disposition to participate in any dispute resolution procedures before a consumer arbitration board.
KonText – Kontor für Marketing
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pb-media.de GmbH Internet-Agentur
Lighthouse: MEV-Verlag, Klaus Steinkamp
The other pictures are taken by Tomik + Partner mbB.