Tomik + Partner mbB
Tax consulting company
33790 Halle in Westphalia
Partner in the sense of the partnership law:
WP/StB Dipl.-Kfm. Dr. Roland Tomik
WP Dipl.-Kfm. Carsten Hüttemann
StB Dipl.-Kfm. Stephan Strothenke
Phone: +49 (0)5201 8166-0
Fax: +49 (0)5201 8166-44
Responsible for the content of the homepage:
Dr. Roland Tomik
VAT ID number:
DE 274 766 779
AG Essen, partnership register no. 2386
Competent supervisory authorities:
Chamber of Tax Consultants Westfalen-Lippe, Münster
Chamber of Auditors, Berlin
The legal professional title of tax consultant was acquired in the Federal Republic of Germany (Federal State: North Rhine-Westphalia). The profession of tax consultant is essentially subject to the following legal regulations:
1. tax consulting law (StBerG)
2. implementing regulation to the tax consulting law (DVStB)
3. professional code of conduct (BOStB)
4. tax consultant remuneration ordinance (StBVV)
The professional regulations can be viewed at the responsible Chamber of Tax Consultants in Münster; these can also be found on the homepage of the Federal Chamber of Tax Consultants.
The legal professional title 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 legal regulations:
1. order of auditors
2. professional statutes for auditors
3. seal ordinance
4. ordinance on professional liability insurance for auditors
These regulations are published at www.wpk.de.
The professional liability insurance is with:
HDI Versicherung AG
HDI Square 1
The geographical scope of the insurance cover includes liability claims
from activities carried out via a German office as an auditing company and tax consultancy. Activities carried out via foreign branches, subsidiaries or consulting offices are not covered by the insurance.
which are asserted before courts in the states of Europe, Turkey, the Russian Federation as well as in other states of the former Soviet Union and in non-European territories of European states belonging to the EU or the EEA. This shall also apply in the case of a domestic enforcement judgment (Section 722 of the German Code of Civil Procedure).
from the violation or non-observance of the law of the states of Europe, Turkey, the Russian Federation and other states of the former Soviet Union as well as non-European territories of European states belonging to the EU or the EEA.
from the infringement or non-observance of the law of the states not mentioned above, insofar as they have arisen in the course of business assistance in tax matters relating to the tax law of these states and the contract between Tomik + Partner mbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft and the client is based solely on German law. In these cases, the insurer’s obligation to indemnify is limited to four times the legally prescribed minimum insurance sum.
from business auditing activities in countries not mentioned above, if the contract between Tomik + Partner mbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft and the client is based on German law only. In these cases, the insurer’s obligation to perform is limited to the legally prescribed minimum sum insured.
and thus at least meets the requirements of
§ 67 of the German Tax Consulting Act (StBerG)
§§ 51 ff. of the Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Tax Consulting Companies (DBStB)
§ Section 54 of the German Auditors’ Code (WPO) in conjunction with the Ordinance on Professional Liability Insurance for Auditors and Sworn Accountants /WPBHV)
Information according to the Consumer Dispute Settlement Act: There is no obligation and no willingness to participate in a dispute settlement procedure before a consumer arbitration board.
Tomik + Partner mbB
Code X GmbH Paderborn
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