Legal notice
Information in accordance with Section 5 of the Telemedia Act (TMG), Sections 2,3 of the Ordinance on Service
Providers' Duty to Inform (DL-InfoV), Section 36 of the Act on Alternate Dispute Resolution in Consumer Matters (VSBG) and Article 14 of the Regulation (EU) No. 524/2013 (Online Dispute Resolution (ODR) regulation)
The following corporations comprise the PKF WMS Group with information in accordance with Section 5 of the Telemedia Act (TMG), Sections 2,3 of the Ordinance on Service Providers' Duty to Inform (DL-InfoV), Section 36 of the Act on Alternate Dispute Resolution in Consumer Matters (VSBG) and Article 14 of the Regulation (EU) No. 524/2013 (Online Dispute Resolution (ODR) regulation):
- PKF WMS GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberater Rechtsanwälte
- PKF WMS Dr. Buschkühle PartG mbB Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft und Notar
- PKF WMS Corporate Finance GmbH
- PKF WMS IT Consulting GmbH
- PKF Treuhand GmbH Wirtschaftsprüfungsgesellschaft
- PKF WMS Rechtsanwälte GmbH
PKF WMS GmbH & Co. KG
Wirtschaftsprüfungsgesellschaft Steuerberater Rechtsanwälte
Martinsburg 15
49078 Osnabrück
Tel.: +49 541 94422-0
Fax: +49 541 94422-44
info@pkf-wms.de
Engelgarten 11
49324 Melle
Tel.: +49 5422 9825-0
Fax: +49 5422 9825-29
melle@pkf-wms.de
An der Kirchschule 9
26871 Papenburg
Tel.: +49 4961 9196-0
Fax: +49 4961 9196-30
papenburg@pkf-wms.de
Dieselstraße 26
49716 Meppen
Tel.: +49 5931 9352-0
Fax: +49 5931 9352-99
meppen@pkf-wms.de
Jahnstraße 12 + 14
32049 Herford
Telefon +49 5221 9913-0
Telefax +49 5221 9913-59
herford@pkf-wms.de
Lindenstraße 30
49152 Bad Essen
Telefon: +49 5472 9413-0
badessen@pkf-wms.de
Personally liable partner:
PKF WMS Komplementär GmbH Wirtschaftsprüfungsgesellschaft
Seat: Osnabrueck
Local court registration court: Osnabrück HRB 217924
CEO
Auditor Matthias Upmeier
Auditor/Tax AdvisorB Tobias Hochow
Auditor/Tax Advisor Heinz-Hermann Gerdes
Attorney-at-Law/Tax Advisor and Notary Public Dr. Herbert Buschkühle, LL.M.
Tax Advisor Stefan Gette
Auditor/Tax Advisor Dr. Marc Danne
Auditor/Tax Advisor Thorsten Lutzke
Attorney-at-Law Dr. Benedikt Olberding
Chamber affiliation
For tax advisors:
Steuerberaterkammer Niedersachsen
Körperschaft des öffentlichen Rechts
Adenauerallee 20
30175 Hannover
Tel.: 05 11 / 2 88 90 - 0
Fax: 05 11 / 2 83 40 32
info@stbk-niedersachsen.de
Steuerberaterkammer Westfalen-Lippe
Erphostraße 43
48145 Münster
Tel.: +49 251 41764-0
Fax: +49 251 41764-27
mail@stbk-westfalen-lippe.de
For auditors:
Wirtschaftsprüferkammer
Körperschaft des öffentlichen Rechts
Rauchstr. 26
10787 Berlin
Tel.: 030 / 72 61 61 - 0
Fax: 030 / 72 61 61 - 212
kontakt@wpk.de
For attorneys:
Rechtsanwaltskammer für den Oberlandesgerichtsbezirk Oldenburg
Staugraben 5
26122 Oldenburg
Tel.: 04 41 / 92 54 30
Fax: 04 41 / 92 54 329
info@rak-oldenburg.de
Rechtsanwaltskammer Hamm
Ostenallee 18
59063 Hamm
Tel.: +49 2381 985000
info@rak-hamm.de
Regulatory authorities
For tax advisors:
Steuerberaterkammer Niedersachsen
Körperschaft des öffentlichen Rechts
Adenauerallee 20
30175 Hannover
Tel.: 05 11 / 2 88 90 - 0
Fax: 05 11 / 2 83 40 - 32
info@stbk-niedersachsen.de
Steuerberaterkammer Westfalen-Lippe
Erphostraße 43
48145 Münster
Tel.: +49 251 41764-0
Fax: +49 251 41764-27
mail@stbk-westfalen-lippe.de
For auditors
Abschlussprüferaufsichtsstelle (APAS)
Uhlandstraße 88-90
10717 Berlin
Tel.: +49 6196 908-0
poststelle@bafa.bund.de
For attorneys:
Landgericht Osnabrück
Neumarkt 2
49074 Osnabrück
Tel.: +49 541 315-0
Fax: +49 541 315-6138
lgos-poststelle@justiz.niedersachsen.de
http://www.landgericht-osnabrueck.niedersachsen.de
Landgericht Bielefeld
Niederwall 71
33602 Bielefeld
Tel.: +49 521 549-0
Fax: +49 521 549-1026
poststelle@lg-bielefeld.nrw.de
lg-bielefeld@egvp.de-mail.de
Occupational title
The statutory occupational titles “Steuerberater”(tax advisor), “Wirtschaftsprüfer” (auditor) or “Rechtsanwalt” (attorney-at-law) were all awarded in the Federal Republic of Germany.
Professional regulations
For tax advisors:
- Tax Consultancy Act (StBerG)
- Regulation on how to implement the rules covering tax advisors, tax agents and tax consultancy firms (DVStB)
- Statute regarding rights and duties in practicing the professions of tax advisors and tax agents (professional code) – BOStB
- Regulation governing the remuneration of tax advisors, tax agents and tax consultancy firms (Tax Advisory Remuneration Regulation (StBVV))
- Regulation governing expert advisors
The professional regulations can be viewed on the website of the Federal Chamber of Tax Advisors at www.bstbk.de.
For auditors:
- Public Accountants Act (WPO)
- Professional Code of Conduct for Auditors / Certified General Accountants (BS WP / vBP)
- Quality Control Charter
- Ordinance on Seals
- Regulation on the Professional Indemnity Insurance of Accountants (WPBHV)
The professional regulations can be viewed on the website of the Chamber of Public Accountants at www.wpk.de.
For Attorneys:
- Federal Lawyers Act (BRAO)
- Professional Code of Conduct for Attorneys-at-Law (BORA)
- Specialist Lawyers Regulations (FAO)
- Lawyers’ Fees Act (RVG)
- Professional Code of the Council of Bars and Law Societies of Europe (CCBE)
The professional regulations can be viewed on the website of the German Federal Bar Association at www.brak.de.
Registration number - Amtsgericht-Registergericht: Osnabrück HRA 208382
VAT ID number in accordance with Section 27a of the VAT Act: DE357209276
Details of professional indemnity insurance:
In order to protect its clients, PKF WMS GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberater Rechtsanwälte holds the professional indemnity insurance laid down in Sections 54 WPO, 67 StBerG and 51 BRAO, which covers the risk from all activities in the professions of auditors, tax advisors and attorneys-at-law. The insurer is
HDI Versicherung AG
P.O. Box 21 27
D-30021 Hanover
The geographical scope covers at least services in the member states of the European Union and the states of the Agreement on the European Economic Area.
Code of conduct:
As auditors and tax advisors, by law we are already committed to high standards of ethical conduct (Sections 43. Para. 1 WPO, Section 57 Para. 1 StBerG). Over and beyond this, as a member of PKF’s international network organization, we have voluntarily committed ourselves to comply with the ethical principles laid down in the requirements of the International Standard on Quality Control (ISQC1). This standard is available in English here: www.ifac.org. As a member of the Institute of Public Auditors in Germany (IDW) we also follow the IDW QS 1 standard. This standard is available in German on the website of the Chamber of Public Accountants (www.wpk.de) here.
Dispute resolution; references in accordance with Section 36 of the Act on Alternate Dispute Resolution in Consumer Matters (VSBG) and Article 14 of the Regulation (EU) No. 524/2013 (Online Dispute Resolution (ODR) regulation)
PKF WMS GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberater Rechtsanwälte is neither prepared nor obliged to participate in dispute resolution proceedings before a consumer arbitration body .
In accordance with Article 14 of the Regulation (EU) No. 524/2013 (EU regulation governing the online resolution of consumer law disputes), we are obliged to refer to the EU platform for out-of-court resolution of online disputes:
https://ec.europa.eu/consumers/odr/
For online disputes as well there is no obligation to participate in proceedings at the responsible consumer arbitration body. PKF WMS GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberater Rechtsanwälte is therefore neither prepared nor obliged to participate in out-of-court online dispute resolution proceedings.
Upon application, the regional Chamber of Tax Advisors mediates disputes between its members and their clients in accordance with Section 76 Para. 2 No. 3 of the Tax Consultancy Act (StBerG). The addresses and contact details for the regional Chamber of Tax Advisors with responsibility for us can be found online on the home page of the German Federal Chamber of Tax Advisors www.bstbk.de.
Multidisciplinary range of services: An overview of the multidisciplinary range of services offered by PKF WMS GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberater Rechtsanwälte can be found here
PKF WMS Dr. Buschkühle PartG mbB
Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft und Notar
Martinsburg 15
D-49078 Osnabrück
Tel.: +49 541 94422-600
Fax: +49 541 94422-660
info@pkf-wms.de
Partners
Attorney-at-Law/Tax Advisor and Notary Public Dr. Herbert Buschkühle, LL.M.
Attorney-at-Law Dr. Benedikt Olberding
Attorney-at-Law Prof. Heiko Hellwege
Attorney-at-Law/Tax Advisor Antje Ahlert
Attorney-at-Law/Tax Advisor Dr. Dirk Moldenhauer
Chamber affiliation
For Attorneys:
Rechtsanwaltskammer für den Oberlandesgerichtsbezirk Oldenburg
Staugraben 5
26122 Oldenburg
Phone: +49 441 92543-0
Fax: +49 441 92543-29
info@rak-oldenburg.de
For notaries public (also regulatory authorities):
Notarkammer Oldenburg
Staugraben 5
26122 Oldenburg
Phone: +49 441 92543-0
Fax: +49 441 92543-29
info@notk-oldenburg.de
Responsible regulatory authorities:
President of the State Court of Osnabrück (Landgericht)
Neumarkt 2
D-49074 Osnabrück
Phone: +49 541 315-0
Fax: +49 541 315-6138
lgos-poststelle@justiz.niedersachsen.de
http://www.landgericht-osnabrueck.niedersachsen.de
For tax advisors:
Steuerberaterkammer Niedersachsen
Körperschaft des öffentlichen Rechts
Adenauerallee 20
30175 Hanover
Phone: +49 511 28890-0
Fax: +49 511 28340-32
info@stbk-niedersachsen.de
Regulatory authorities
Präsident des Landgerichts Osnabrück
Neumarkt 2
49074 Osnabrück
Tel.: 0 54 1 / 315 - 0
Fax: 0 54 1 / 315 - 6138
lgos-poststelle@justiz.niedersachsen.de
http://www.landgericht-osnabrueck.niedersachsen.de
For tax advisors:
Steuerberaterkammer Niedersachsen
Körperschaft des öffentlichen Rechts
Adenauerallee 20
30175 Hannover
Tel.: 05 11 / 28 890 - 0
Fax: 05 11 / 28 340 - 32
info@stbk-niedersachsen.de
Occupational title
The statutory occupational titles “Rechtsanwalt” (attorney-at-law), “Steuerberater” (tax advisor) and “Notar” (notary public) were awarded in the Federal Republic of Germany.
Professional regulations
For Attorneys:
- Federal Lawyers Act (BRAO)
- Professional Code of Conduct for Attorneys-at-Law (BORA)
- Specialist Lawyers Regulations (FAO)
- Lawyers’ Fees Act (RVG)
The professional regulations can be viewed on the website of the German Federal Bar Association at www.brak.de.
For notaries public:
- Federal Notarial Code (BNotO),
- German Notarization Act (BeurkG),
- Official Regulations for Notaries (DNotO),
- Law governing costs in matters of voluntary jurisdiction for courts and notaries (GNotKG),
- Guidelines issued by the Oldenburg Chamber of Notaries and the European Code of Notarial Professional Conduct.
Information on these regulations can be found on the website of the Federal Council of Notaries: www.bnotk.de
For tax advisors:
- Tax Consultancy Act (StBerG)
- Regulation on how to implement the rules covering tax advisors, tax agents and tax consultancy firms (DVStB)
- Statute regarding rights and duties in practicing the professions of tax advisors and tax agents (professional code) – BOStB
- Scale of fees for tax advisors, tax agents and tax consultancy firms (StBGebV)
- Regulation governing the remuneration of tax advisers, tax agents and tax consultancy firms (StBVV)
- Regulation governing expert advisors
The professional regulations can be viewed on the website of the Federal Chamber of Tax Advisors at www.bstbk.de.
Registration number - partnerships registry dated 08 June 2018: PR 201068
VAT ID number in accordance with Section 27a of the VAT Act: DE257559378
Details of professional indemnity insurance:
In order to protect its clients PKF WMS Dr. Buschkühle PartG mbB Rechtsanwälte Steuerberater holds the professional indemnity insurance laid down in Sections 67 StBerG, 51 BRAO and Section 19a BNotO, which covers the risk from all activities in the professions of attorneys-at-law, notaries public and tax advisors. The insurer is
HDI Versicherung AG
P.O. Box 21 27
D-30021 Hanover
The geographical scope covers at least services in the member states of the European Union and the states of the Agreement on the European Economic Area..
Dispute resolution; references in accordance with Section 36 of the Act on Alternate Dispute Resolution in Consumer Matters (VSBG) and Article 14 of the Regulation (EU) No. 524/2013 (Online Dispute Resolution (ODR) regulation)
PKF WMS Dr. Buschkühle PartG mbB Rechtsanwälte Steuerberater is neither prepared nor obliged to participate in dispute resolution proceedings before a consumer arbitration body.
In accordance with Article 14 of the Regulation (EU) No. 524/2013 (EU regulation governing the online resolution of consumer law disputes), we are obliged to refer to the EU platform for out-of-court resolution of online disputes:
https://ec.europa.eu/consumers/odr/
For online disputes as well there is no obligation to participate in proceedings at the responsible consumer arbitration body. PKF WMS Dr. Buschkühle PartG mbB Rechtsanwälte Steuerberater is therefore neither prepared nor obliged to participate in out-of-court online dispute resolution proceedings.
In the event of disputes between lawyers and their clients there is the option to apply for out-of-court dispute resolution at the regional bar association in accordance with Section 73 Para. 2 No. 3 in conjunction with Section 73 Para. 5 BRAO or at the Conciliation Board of the Federal Chamber of Lawyers (Section 191 et seq. BRAO) at the Federal Bar Association, which can be found online via the home page of the Federal Bar Association(www.brak.de), e-mail: schlichtungsstelle@s-d-r.org.
PKF WMS IT Consulting GmbH
Martinsburg 15 D-49078 Osnabrück Tel.: +49 541 94422-0 Fax: +49 541 94422-44 info@pkf-wms.de
CEO
Auditor Matthias Upmeier
Auditor/Tax Advisor Tobias Hochow
Brigitte Meyer
VAT ID number in accordance with Section 27a of the VAT Act: DE 306656741
Legal form: Limited company Headquarters: Osnabrück Registry court: District Court of Osnabrück HRB 210602
Dispute resolution; references in accordance with Section 36 of the Act on Alternate Dispute Resolution in Consumer Matters (VSBG) and Article 14 of the Regulation (EU) No. 524/2013 (Online Dispute Resolution (ODR) regulation) PKF WMS IT Consulting GmbH is neither prepared nor obliged to participate in dispute resolution proceedings before a consumer arbitration body.
In accordance with Article 14 of the Regulation (EU) No. 524/2013 (EU regulation governing the online resolution of consumer law disputes), we are obliged to refer to the EU platform for out-of-court resolution of online disputes:
https://ec.europa.eu/consumers/odr/
For online disputes as well there is no obligation to participate in proceedings at the responsible consumer arbitration body. PKF WMS IT Consulting GmbH is therefore neither prepared nor obliged to participate in out-of-court online dispute resolution proceedings.
PKF WMS Corporate Finance GmbH
Martinsburg 15
D-49078 Osnabrück
Phone: +49 541 94422-0
Fax: +49 541 94422-44
info@pkf-wms.de
CEO
Auditor Matthias Upmeier
Auditor/Tax Advisor Tobias Hochow
Dipl.-Kfm. (MBA) Norman Sträter
VAT ID number in accordance with Section 27a of the VAT Act: DE295788939
Legal form:
Limited company
Headquarters: Osnabrück
Registry court: District Court of Osnabrück
HRB208550
Dispute resolution; references in accordance with Section 36 of the Act on Alternate Dispute Resolution in Consumer Matters (VSBG) and Article 14 of the Regulation (EU) No. 524/2013 (Online Dispute Resolution (ODR) regulation)
PKF WMS Corporate Finance GmbH is neither prepared nor obliged to participate in dispute resolution proceedings before a consumer arbitration body.
In accordance with Article 14 of the Regulation (EU) No. 524/2013 (EU regulation governing the online resolution of consumer law disputes), we are obliged to refer to the EU platform for out-of-court resolution of online disputes:
https://ec.europa.eu/consumers/odr/
For online disputes as well there is no obligation to participate in proceedings at the responsible consumer arbitration body. PKF WMS Corporate Finance GmbH is therefore neither prepared nor obliged to participate in out-of-court online dispute resolution proceedings.
PKF WMS Dienstleistungen GmbH
Martinsburg 15
D-49078 Osnabrück
Tel.: +49 541 94422-0
Fax: +49 541 94422-44
info@pkf-wms.de
CEO
Auditor Matthias Upmeier
Auditor/Tax Advisor Tobias Hochow
Brigitte Meyer
VAT ID number in accordance with Section 27a of the VAT Act: DE814328566
Legal form:
Limited company
Headquarters: Osnabrück
Registry court: District Court of Osnabrück (Amtsgericht)
HRB 21471
Dispute resolution; references in accordance with Section 36 of the Act on Alternate Dispute Resolution in Consumer Matters (VSBG) and Article 14 of the Regulation (EU) No. 524/2013 (Online Dispute Resolution (ODR) regulation)
PKF Osnabrück WMS Dienstleistungen GmbH is neither prepared nor obliged to participate in dispute resolution proceedings before a consumer arbitration body.
In accordance with Article 14 of the Regulation (EU) No. 524/2013 (EU regulation governing the online resolution of consumer law disputes), we are obliged to refer to the EU platform for out-of-court resolution of online disputes:
https://ec.europa.eu/consumers/odr/
For online disputes as well there is no obligation to participate in proceedings at the responsible consumer arbitration body. PKF WMS Dienstleistungen GmbH is therefore neither prepared nor obliged to participate in out-of-court online dispute resolution proceedings.
PKF Treuhand GmbH
Wirtschaftsprüfungsgesellschaft
Jahnstraße 12 + 14
32049 Herford
Telefon +49 5221 9913-0
Telefax +49 5221 9913-59
E-Mail: herford@pkf-wms.de
Internet: www.pkf-wms.de
Partners:
Auditor/Tax Advisor Dr. Marc Danne
Auditor/Tax Advisor Thorsten Lutzke
Tax Advisor Ulrich Diestelhorst
Chamber affiliation
For Tax advisor:
Steuerberaterkammer Niedersachsen
Körperschaft des öffentlichen Rechts
Erphostraße 43
48145 Münster
Tel.: +49 251 41764-0
Fax: +49 251 41764-27
mail@stbk-westfalen-lippe.de
For Auditors:
Wirtschaftsprüferkammer
Körperschaft des öffentlichen Rechts
Rauchstr. 26
10787 Berlin
Tel.: +49 30 726161-0
Fax: +49 30 726161-212
kontakt@wpk.de
Occupational title
The statutory occupational titles “Steuerberater”(tax advisor), “Wirtschaftsprüfer” (auditor) or “Rechtsanwalt” (attorney-at-law) were all awarded in the Federal Republic of Germany.
Locol Court:
Amtsgericht Bad Oeynhausen HRB 5685
VAT ID number in accordance with Section 27a of the VAT Act: DE 219696486
Multidisciplinary range of services
You can find an overview of the multidisciplinary range of services offered by PKF Treuhand GmbH Wirtschaftsprüfungsgesellschaft in the Services section.
PKF Treuhand GmbH covers the general range of activities of an auditing company
Codes of conduct
As auditors and tax consultants, we are already committed to high ethical standards of conduct (§§ 43 Paragraph 1 WPO, 43, 57 Paragraph 1 StBerG) by law. In addition, as a member of the international network organization PKF, we have voluntarily committed ourselves to compliance with the ethical principles according to the requirements of the International Standard on Quality Control (ISQC1). This standard can be found in English at www.ifac.org. As a member of the Institut der Wirtschaftsprüfer (IDW), we are also guided by the IDW QS1 standard. This standard can be found in German at www.wpk.de.
Responsible supervisory authorities and profession
PKF Treuhand GmbH and the professionals are members of
Berlin Chamber of Auditors
The auditing profession is essentially subject to the following regulations:
1. Law on professional regulations for auditors (WPO)
2. Professional statutes for auditors and sworn accountants
3. Quality control statutes
4. Auditor's Professional Liability Insurance Ordinance
which can be viewed under the heading "Service" - "Legislation" on the homepage of the Chamber of Public Accountants www.wpk.de.
The regulations of the HGB can be found on the website www.gesetze-im-internet.de
can be viewed under “Laws / Ordinances”.
Chamber of tax advisors Westfalen-Lippe
The tax consultancy profession is essentially subject to the following regulations:
1. Tax Advisory Act
2. Implementing ordinance for the Tax Advisory Act
3. Professional code of conduct of the Federal Chamber of Tax Advisors
4. Tax advisor remuneration ordinance.
which can be viewed under the heading "Service for Members" - "Form Center" on the homepage of the Chamber of Tax Advisors www.bstbk.de.
General Conditions of Contract
The general terms and conditions of engagement for auditors and auditing companies from January 1, 2017 apply (IDW Verlag GmbH · Tersteegenstrasse 14 · 40474 Düsseldorf)
Compensation for our services
We offer our services according to individually agreed hourly rates, graduated according to the qualifications and experience of our professionals and specialist assistants.
Mandate agreements
We offer our clients standard professional liability agreements.
Professional Liability Insurance
To protect its clients, PKF Treuhand GmbH maintains the professional liability insurance provided for in §§ 54 WPO and 67 StBerG, which covers the risk from the entire range of activities in the professional spectrum of auditors and tax consultants.
The insurer is HDI, HDI-Platz 1, 30659 Hanover
Spatial scope:
1. Germany
2. Other European countries, Turkey and the states on the territory of the former Soviet Union including Lithuania, Latvia and Estonia.
Liability claims are insured,
2.1 which are asserted in the courts of these countries and
2.2 from the violation or failure to comply with the law of these countries.
3. For the countries not mentioned above
3.1 from business auditing activities, if the order is based only on German law,
3.2 from the commercial assistance in tax matters, which concerns the tax law of states, which are not mentioned before, if the order is based only on German law.
In both cases, the insurance benefit is limited to the legally prescribed minimum sum insured.
4. Worldwide for liability claims from activities that are carried out through branches, branch offices or other advice centers abroad, up to a maximum of the legally prescribed minimum insured sum.
Applicable law / place of jurisdiction
German law and German jurisdiction apply exclusively to orders, their implementation and the claims arising therefrom.
The place of jurisdiction is Herford.
Dispute settlement
Upon request, the regional Chamber of Tax Advisors also mediates in disputes between its members and their clients in accordance with Section 76 (2) No. 3 StBerG. The addresses and contact information of the regional chambers of tax advisors responsible for us can be found on the Internet on the homepage of www.bstbk.de.
Information according to §§ 36, 37 Consumer Dispute Settlement Act (VSBG)
EU platform for out-of-court online dispute resolution: https://ec.europe.eu/consumers/odr/
There is no obligation and no willingness to participate in a dispute settlement procedure before a consumer arbitration board.
Responsibility according to § 55 Abs. 2 RStV (Rundfunkstaatsvertrag)
The above-mentioned managing directors of the GmbH.
Liability for content
As a provider, we are responsible for our own content on these pages in accordance with general law in accordance with Section 7 (1) of the German Telemedia Act (TMG). According to §§ 8 to 10 TMG, we as a provider are not obliged to monitor transmitted or stored third-party information or to research circumstances that indicate illegal activity.
Obligations to remove or block the use of information according to general laws remain unaffected. Liability in this regard is only possible from the point in time at which we become aware of a specific legal violation. As soon as we become aware of such legal violations, we will remove this content immediately.
Liability for links
Our offer contains links to external third-party websites, over whose content we have no influence. Therefore, we cannot accept any responsibility for this third-party content. The respective provider or operator of the pages is always responsible for the content of the linked pages. The linked pages were checked for possible legal violations at the time they were linked. No illegal content was found at the time the link was created.
However, permanent monitoring of the content of the linked pages is unreasonable without concrete evidence of a violation of the law. As soon as we become aware of legal violations, we will remove such links immediately.
Copyright
The content and works on these pages created by the provider are subject to German copyright law. The reproduction, processing, distribution and any kind of exploitation outside the limits of copyright law require the written consent of the respective copyright holder. Downloads and copies of this site are not permitted.
As far as content on this site was not created by the provider, the copyrights of third parties are observed. In particular contents of third parties are marked as such. If, in spite of everything, there is a copyright infringement, we request that you notify us accordingly. After becoming aware of legal violations, we will remove such content immediately.
Subject to errors and changes
We have created the content of our website to the best of our knowledge and with the greatest possible care. However, we expressly assume no liability for the completeness, correctness of the content or the currency of the content published on our website.
PKF WMS Rechtsanwälte GmbH
Martinsburg 15
D-49078 Osnabrück
Tel.: +49 541 94422-600
Fax: +49 541 94422-660
info@pkf-wms.de
Partners
Attorney-at-Law/Tax Advisor and Notary Public Dr. Herbert Buschkühle, LL.M.
Attorney-at-Law Dr. Benedikt Olberding
Attorney-at-Law Prof. Heiko Hellwege
Attorney-at-Law/Tax Advisor Antje Ahlert
Attorney-at-Law/Tax Advisor Dr. Dirk Moldenhauer
Chamber affiliation
Rechtsanwaltskammer für den Oberlandesgerichtsbezirk Oldenburg
Staugraben 5
26122 Oldenburg
Phone: +49 441 92543-0
Fax: +49 441 92543-29
info@rak-oldenburg.de
Occupational title
The statutory occupational title “Rechtsanwalt” (attorney-at-law) were awarded in the Federal Republic of Germany.
Professional regulations
- Federal Lawyers Act (BRAO)
- Professional Code of Conduct for Attorneys-at-Law (BORA)
- Specialist Lawyers Regulations (FAO)
- Lawyers’ Fees Act (RVG)
The professional regulations can be viewed on the website of the German Federal Bar Association at www.brak.de.
Amtsgericht Hannover
Registernumber: HRB 219231
VAT ID number in accordance with Section 27a of the VAT Act: DE271807782
Notice of liability: Despite careful control of the content, we assume no liability for the content of external links. The operators of the linked pages are solely responsible for their content.
The legal notice also applies to the following social-media profiles:
Facebook: https://www.facebook.com/pkf.wms.karriere
Xing: https://www.xing.com/companies/pkfwmsbruns-coppenrath&partnermbb
Linkedin: https://www.linkedin.com/company/pkf-wms/
YouTube: https://www.youtube.com/@pkfwms
Instagram: https://www.instagram.com/pkf_wms/
Responsible for the content in accordance with Section 55 Para. 2 of the State Broadcasting Treaty (RStV) in accordance with Section 5 of the German Telemedia Act (TMG) is: PKF WMS GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberater Rechtsanwälte Attorney-at-Law/Tax Advisor and Notary Public Dr. Herbert Buschkühle, LL.M. Martinsburg 15 D-49078 Osnabrück
TYPO3 programing: www.thamm-it.de
Concept for web design and implementation: DIEWERBEREI
Conception & design of carriers page and photo concept: KLARTEXT grafikbüro GmbH & Co. KG