Schriftzug simpel


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

BBSZ GmbH Wirtschaftsprüfungsgesellschaft: DE278105612

Competent professional associations:

Tax Advisors

Steuerberaterkammer Munich
Nederlinger Straße 9
D-80638 Munich


Rechtsanwaltskammer Munich
Tal 33
D-80331 Munich

Certified Accountants

Rauchstraße 26
D-10787 Berlin

Steuerberaterkammer Hessen
Bleichstraße 1
D-60313 Frankfurt am Main

On the professional regulations for

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)

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)

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)

  1. Insurance coverage does not refer to liability claims
    1. 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);
    2. related to violation or non-observance of foreign law.
  2. 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

Disclaimer – legal notices

The legal notices shall apply to both BERGEMANN SCHÖNHERR & PARTNERs and to BBSZ GmbH Wirtschaftsprüfungsgesellschaft.

Sec. 1 Limitation of Liability

The content of this website was created with the utmost diligence. However, the operator does not guarantee the accuracy, completeness and currentness of the information provided. The content of this website shall be utilized at the user’s own risk. Contributions assigned by name represent the opinion of the respective author and do not always represent the opinion of the operator. Mere use of the operator’s website shall not imply any contractual relationship between the user and the operator.

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.

Sec. 3 Copyright and Ancillary Copyright Law

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.

BBSZ Icon Blau