Legal Notice
Bergemann Schönherr & Partner
Partnerschaftsgesellschaft mbB
Tax Advisors | Attorneys-at-law | Certified Accountants
BBSZ GmbH Wirtschaftsprüfungsgesellschaft
Erika-Mann-Straße 53
D-80636 München
Registered office and legal form:
Bergemann Schönherr & Partner is a Partnership with limited Liablity [´Partnerschaftsgesellschaft mbB´] with its registered office in Munich; it is registered with the Munich district court under PR 1026. According to the terms of the German Partnership of Professionals Act, the partners are Achim Bergemann, Knuth Blumenstiel, Philipp Lucas, Lisa Pfaff, Frank Schönherr, Ronny Walter and Frank Zeidler.
BBSZ GmbH Wirtschaftsprüfungsgesellschaft is a company with its registered office in Munich; it is registered with the Munich district court under HRB 191404 and the company’s managing directors are Lisa Pfaff and Frank Zeidler.
VAT ID Number
BERGEMANN SCHÖNHERR & PARTNER: DE275551635
BBSZ GmbH Wirtschaftsprüfungsgesellschaft: DE278105612
Competent professional associations:
Tax Advisors
Steuerberaterkammer Munich
Nederlinger Straße 9
D-80638 Munich
Attorneys-at-law
Rechtsanwaltskammer Munich
Tal 33
D-80331 Munich
Certified Accountants
Wirtschaftsprüferkammer
Rauchstraße 26
D-10787 Berlin
Steuerberaterkammer Hessen
Bleichstraße 1
D-60313 Frankfurt am Main
On the professional regulations for
Tax Advisors
Professional regulations for tax advisors
German Tax Advisory Act (StBerG)
German Ordinance on Implementing Regulations for Tax Advisors, Tax Agents and Tax Consulting Firms (DVStB)
German Professional Code of Conduct for Tax Advisors and Tax Agents (BoStB)
German Regulations for Expert Advisors (FBO)
German Fee Regulations for Tax Advisors, Tax Agents and Tax Consulting Firms (StBGebV)
German Ordinance on Professional Training Programs for Tax Clerks (StFachAngA)
Fee Regulations for Tax Advisors (StBVV)
Attorneys-at-law
Professional regulations for attorneys-at-law
German Federal Code of Legal Ethics (BRAO)
German Professional Code of Conduct for Attorneys-at-law (BORA)
German Code for Specialist Attorneys (FAO)
Attorneys’ Compensation Act (RVG)
Council of Bars and Law Societies of Europe (CCBE) – Rules of Professional Conduct for Attorneys in the European Union
Act on the Activities of European Attorneys in Germany (EuRAG)
Certified Accountants
Professional regulations for certified accountants
German Code for Certified Accountants (WPO)
German Professional Code for Certified Accountants and Sworn Auditors (BS WP/vBP)
Regulations on Professional Liability Insurance for Certified Accountants (WPBHV)
German Charter on Quality Control
German Regulation on Document Seals
General Terms and Conditions of the German Chamber of Certified Accountants
Professional liability insurance:
Liberty Mutual Insurance Europe SE
Branch office – Germany
Im Klapperhof 7-23
D-50670 Cologne
Territorial Application (General Conditions of Insurance / AVB 07/2011)
- Insurance coverage does not refer to liability claims
- which are asserted in foreign courts; this shall also apply in the case of a domestic enforcement judgment (Sec. 722 German Code of Civil Procedure);
- related to violation or non-observance of foreign law.
- However, the exclusion of risks pursuant to the aforementioned numbers 1.1 and 1.2 shall not apply to European countries, Turkey and countries in the region of the former Soviet Union, including Lithuania, Latvia and Estonia.
Expanded foreign coverage
Notwithstanding provisions that state otherwise with regard to the general and special insurance conditions, as well as descriptions of risks related to third-party liability insurance for pecuniary damages for attorneys-at-law and patent attorneys, tax advisors, certified accountants and sworn auditors (LIU AVB-RSW), the amount of the stipulated insurance coverage also relates to liability claims
- from activities in connection with advising on and engagement with the law of countries outside of Europe;
- from activities in courts outside of Europe;
- which may be asserted in courts outside of Europe.
Dispute Settlement
There is no statutory obligation for lawyers, tax advisors and auditors to participate in dispute settlement procedures before a consumer arbitration board (Verbraucherschlichtungsstelle) within the meaning of § 2 of the German Act on Consumer Dispute Settlements (Verbraucherstreitbeilegungsgesetz). BERGEMANN SCHÖNHERR & PARTNER and BBSZ GmbH Wirtschaftsprüfungsgesellschaft do not participate in dispute settlement procedures before a consumer arbitration board. The European Commission is providing an online dispute settlement procedures platform, which can be found at http://ec.europa.eu/consumers/odr/.
Disclaimer – legal notices
The legal notices shall apply to both BERGEMANN SCHÖNHERR & PARTNERs and to BBSZ GmbH Wirtschaftsprüfungsgesellschaft.
Sec. 1 Limitation of Liability
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Sec. 2 External Links
This website contains links to the websites of third parties (“external links”). Any liability for the content of these websites remains the sole responsibility of the respective operator or provider. The operator has diligently checked all pages for possible infringements when the links were first provided. At that time, we were not aware of any infringements and/or illegal content. The operator has no influence on the current and future presentation and content of the linked websites. Providing these links does not imply that the operator appropriates the content with which these external links are connected. We are not obliged to repeatedly perform a content check of the linked pages without specific indication of an infringement, as this would be unreasonable. However, should we obtain knowledge of any infringement, we will remove the external link immediately.
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The entire content published on this website is subject to German copyright and ancillary copyright law. Any use outside the scope of German copyright and ancillary copyright law requires the prior written approval of the operator or respective holder of rights. In particular, this shall apply to the reproduction, revision, translation, storage, processing or reproduction of content in databanks and other forms of electronic media and systems. Third party content and rights are thereby designated as such. The reproduction or transmission of any content or whole pages from this website without prior permission is not allowed and shall be liable to prosecution. Copies and downloads for personal, private and non-commercial use only shall be permitted. Presentation of this website in external frames shall only be granted by way of written permission.
Sec. 4 Special Terms of Use
As far as special terms for individual use of this website deviate from the aforementioned sections, this shall be expressly stated in the corresponding section. In this case, the special terms of use shall apply in the respective individual case.