Imprint


(Information provided in accordance with § 5 of the Telemedia Act (TMG) dated 26 February 2007)

GHM GmbH Steuerberatungsgesellschaft
Auf dem Brand 3
D-50996 Köln
Germany

Postfach 501421
D-50974 Köln
Germany

Phone +49 221-789 580 10
Fax     +49 221-789 580 20

e-Mail info[at]ghm-partners.de
Internet www.ghm-partners.de

CEO: Dr. Peter Happe, StB

Competent supervisory authority for tax advisors:

Steuerberaterkammer Köln
Körperschaft des öffentlichen Rechts
Gereonstraße 34-36
50670 Köln/Germany
Phone 02 21.3 36 43-0
Fax      02 21.3 36 43-43
mail@stbk-koeln.de
Internet: www.stbk-koeln.de

Occupational title and professional code of conduct for tax advisors:
 
The occupational title Tax Advisor („Steuer­berater/Steuer­beraterin“) is awarded by the Chamber of Tax Advisors („Steuerberaterkammer“) after the qualifying examination has been passed. The Chamber also only recognises a firm of tax advisors (“Steuerberatungsgesellschaft”) provided certain conditions are met.

For tax advisors and firms of tax advisors, the following regulations apply:

  • Tax Advisory Act (Steuerberatungsgesetz – StBerG)
  • Professional Code for Tax Advisors (Berufsordnung der Steuerberater – BOStB)
  • Tax Advisors Fee Ordinance (Steuer­be­rater-gebührenverordnung – StBGebV)
  • Specialist Consultants Ordinance (Fach­berater­ordnung – FBO)
They are set out in detail on the website of Cologne Chamber of Tax Advisors
(www.stbk-koeln.de)
 
Disclaimer
GHM GmbH Steuerberatungsgesellschaft expressly declares that any linked pages were devoid of illegal content at the time when the respective link was set. Moreover, GHM GmbH Steuerberatungsgesellschaft assumes no guarantee that the information furnished on this website is complete, accurate and at all times up to date. This also applies to all links/hyperlinks to which this website refers either directly or indirectly. GHM GmbH Steuerberatungsgesellschaft has no influence whatsoever over the current or future design and content of linked pages and is not accountable for the content of any page reached by way of any such link/hyperlink.

Copyright notice
In all its publications, GHM GmbH Steuerberatungs­gesellschaft endeavours to heed the copyright of the artwork and texts used, to use artwork and texts it has created itself, or to make use of artwork and texts which are in the public domain. All brands and trademarks named on the website and protected where applicable are subject without limitation to the provisions of trademark law as in force at the time and to the proprietary rights of the respective registered owner. GHM GmbH Steuerberatungsgesellschaft exclusively owns the copyright in any published items it has created itself. Copying or using artwork and texts in other electronic media or printed publications is not allowed without express permission.

Auf dem Brand 3 | Montgelasstraße 2
D-50996 Köln | D-81679 München
Germany
T +49(0)221 789 580 10 | +49(0)89 660 62 82 30
F +49(0)221 789 580 20 | +49(0)89 660 62 82 12
info[at]ghm-partners.de
www.ghm-partners.de
No Legal or Tax Advise
The information and presentation given on this internet site do not represent a legal advise or tax advise. Our legal and tax references are to be discussed with a lawyer and tax advisor and examined by them. Please note that the legal and tax consequences depend on the personal facts and circumstances of the respective person or group of persons and are subject to constant change.