{"id":891,"date":"2023-05-09T11:34:46","date_gmt":"2023-05-09T11:34:46","guid":{"rendered":"https:\/\/wp.warp-factory.de\/?page_id=891"},"modified":"2023-05-09T15:22:07","modified_gmt":"2023-05-09T15:22:07","slug":"legal-information","status":"publish","type":"page","link":"https:\/\/www.smp-frankfurt.de\/index.php\/en\/legal-information\/","title":{"rendered":"Legal Information"},"content":{"rendered":"\n
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Legal Information<\/h1>\n\n\n\n

Contact Information pursuant to Art. 5 of the German Media Code (\u00a7 5 TMG) and Article 2 of the German Service Information Act (\u00a7 2 DL-InfoV):<\/p>\n\n\n\n

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SMP Schinogl M\u00fcller & Partner<\/strong><\/p>\n\n\n\n

Private Partnership<\/strong><\/p>\n\n\n\n

Public Accountants (Germany) – Attorneys-at-Law (Germany) – Tax Accountants (Germany)<\/strong><\/p>\n\n\n\n

Certified Public Accountant (US CPA)<\/strong><\/p>\n\n\n\n

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Place of Business:<\/strong> Frankfurt am Main<\/p>\n\n\n\n

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Partners:<\/strong><\/p>\n\n\n\n

RA StB Thomas M\u00fcller<\/p>\n\n\n\n

WP CPA Dr. Thomas Schinogl<\/p>\n\n\n\n

RA Oliver P\u00f6schko<\/p>\n\n\n\n

RA Heiko Hahn<\/p>\n\n\n\n

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Postal Address:<\/strong><\/p>\n\n\n\n

Hamburger Allee 2-4 \/ Westendgate<\/p>\n\n\n\n

60486 Frankfurt am Main<\/p>\n\n\n\n

Germany<\/p>\n\n\n\n

Telefone: 069-27118-0<\/p>\n\n\n\n

Telefax: 069-27118-151<\/p>\n\n\n\n

Email Address: mail@smp-frankfurt.de<\/a><\/p>\n\n\n\n

VAT Identification No. (USt-ID-NR.): DE189640773<\/p>\n\n\n\n

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The professional liability insurance of SMP is established at HDI Versicherungs AG, HDI-Platz 1, 30633 Hannover, Germany.<\/em><\/p>\n\n\n\n

All Attorneys at Law, Tax Accountants and Public Accountants working for SMP are licensed \/ admitted to the Bar in the Federal Republic of Germany.<\/p>\n\n\n\n

The professional rules of conduct for German Attorneys at Law are, among others, the Federal Attorney’s Act (Bundesrechtsanwaltsordnung)<\/em>, the Attorneys‘ Professional Act (Berufsordnung der Rechtsanw\u00e4lte)<\/em>, the Specialized Attorneys‘ Act (Fachanwaltsordnung)<\/em>, the Lawyers‘ Remuneration Act (Rechtsanwaltsverg\u00fctungsgesetz) <\/em>and the European Union Lawyers‘ Professional Rules of Conduct (Berufsregeln der Rechtsanw\u00e4lte der Europ\u00e4ischen Union)<\/em>. Full text versions of the above professional rules of conduct are available at the Internet Homepage of the German Federal Bar (Bundesrechtsanwaltskammer) <\/em>at http:\/\/www.brak.de\/<\/a>(see Section „Berufsrecht“<\/em>).<\/p>\n\n\n\n

Bar association in charge for SMP: Frankfurt am Main Bar Council (Rechtsanwaltskammer Frankfurt am Main<\/em>)<\/p>\n\n\n\n

The professional rules of conduct for German Tax Acountants are, among others, the German Tax Accounting Code (Steuerberatungsgesetz<\/em>) and its implementing ordinance (DVStB), the Tax Accountants‘ Remuneration Act (Steuerberatungsverg\u00fctungsverordnung<\/em>) and the Professional Rules of Conduct of the Federal Tax Accountants‘ Chamber (Berufsordnung der Bundessteuerberaterkammer<\/em>), including the Specialized Tax Accountants‘ Act (Fachberaterordnung<\/em>). Full text versions of the above professional rules of conduct are available at the Internet Homepage of the Federal Chamber of Tax Accountants (Bundessteuerberaterkammer<\/em>)at http:\/\/www.bstbk.de\/<\/a> (see Section \u201eIhr Steuerberater \/ Berufsrecht\u201c<\/em>).<\/p>\n\n\n\n

Chamber of Tax Accountants in charge for SMP: Chamber of Tax Accountants for the State of Hessen (Steuerberaterkammer Hessen<\/em>)<\/p>\n\n\n\n

The professional rules of conduct for German Public Accountants are, among others, the German Public Accountants‘ Act (Wirtschaftspr\u00fcferordnung<\/em>), the Professional Rules of Public Accountants and Registered Auditors (Berufssatzung der Wirtschaftspr\u00fcfer und vereidigten Buchpr\u00fcfer<\/em>) the Quality Control Act (Satzung f\u00fcr Qualit\u00e4tskontrolle<\/em>), the Regulation Concerning the Use of Seals (Siegelverordnung<\/em>), the Public Accountants‘ Professional Liability Insurance Act (Wirtschaftspr\u00fcferberufshaftpflichtversicherungsordnung<\/em>) and the Rules of Organization of the Public Accountants‘ Chamber (Organisationsordnung der Wirtschaftspr\u00fcferkammer<\/em>) Full text versions of the above professional rules of conduct are available at the Internet Homepage of the Public Accountants‘ Chamber (Wirtschaftspr\u00fcferkammer<\/em>) at http:\/\/www.wpk.de\/<\/a> (see Section \u201eWPK \/ Rechtsvorschriften\u201c<\/em>).<\/p>\n\n\n\n

Professional Chamber: Public Accountants‘ Chamber (Wirtschaftspr\u00fcferkammer<\/em>)<\/p>\n\n\n\n

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Contact Information<\/strong><\/p>\n\n\n\n

SMP Schinogl M\u00fcller & Partner GbR<\/p>\n\n\n\n

Wirtschaftspr\u00fcfer, Rechtsanw\u00e4lte und Steuerberater<\/p>\n\n\n\n

Certified Public Accountant<\/p>\n\n\n\n

Hamburger Allee 2-4 WestendGate \u2022 60486 Frankfurt am Main \u2022 Germany<\/p>\n\n\n\n

Tel.: 069 27118-0 \u2022 Fax: 069 27118-151<\/p>\n\n\n\n

email: mailto:mail@smp-frankfurt.de<\/a><\/p>\n\n\n\n

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