{"id":4627,"date":"2021-09-16T14:38:52","date_gmt":"2021-09-16T12:38:52","guid":{"rendered":"https:\/\/www.hlb-fkp.de\/imprint\/"},"modified":"2024-09-05T10:58:30","modified_gmt":"2024-09-05T08:58:30","slug":"imprint","status":"publish","type":"page","link":"https:\/\/www.hlb-fkp.de\/en\/imprint\/","title":{"rendered":"Imprint"},"content":{"rendered":"\n<figure class=\"wp-block-table is-style-regular\"><table style=\"border-style:none;border-width:0px\"><tbody><tr><td><strong>Company name:<\/strong><\/td><td><strong>HLB F\u00f6rderer, Keil &amp; Partner<\/strong><br\/>Tax consultants, lawyers, auditors<br\/>Partnerschaft mbB<\/td><\/tr><tr><td><strong>Saarbr\u00fccken:<\/strong><\/td><td>Bl\u00fccherstra\u00dfe 25<br\/>66119 Saarbr\u00fccken<br\/>Tel.: +49 681 58609-0<br\/>Fax: +49 681 58609-24<\/td><\/tr><tr><td><strong>St. Ingbert:<\/strong><\/td><td>Albert-Weisgerber-Allee 31<br\/>66386 St. Ingbert<br\/>Tel.: +49 6894 9643-0<br\/>Fax: +49 6894 9643-44<\/td><\/tr><tr><td><strong>Saarlouis:<\/strong><\/td><td>Pr\u00e4lat-Subtil-Ring 3<br\/>66740 Saarlouis<br\/>Tel.: +49 6831 4502-0<br\/>Fax: +49 6831 4502-40<\/td><\/tr><tr><td><strong>E-Mail:<\/strong><\/td><td><a href=\"mailto:kontakt@hlb-fkp.de.de\"><\/a><a href=\"mailto:kontakt@hlb-fkp.de.de\">kontakt@hlb-fkp.de<\/a><\/td><\/tr><tr><td><strong>Shareholder<\/strong>:<\/td><td>Dipl.-Kaufmann Thomas Salz &#8211; Chartered Accountant and Tax Consultant<br\/>Heinz Joachim Maier &#8211; Lawyer, Tax Consultant, Specialist Lawyer for Tax Law<br\/>Dipl.-Kaufmann Stephan Queling &#8211; Chartered Accountant and Tax Consultant<br\/>Dipl.-Kaufmann Rafael Karwecki &#8211; Chartered Accountant and Tax Consultant<br\/>Dipl.-Kaufmann Christian Lehr &#8211; Chartered Accountant and Tax Consultant<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h3 class=\"wp-block-heading\">Responsible supervisory authority of the tax consultant:<\/h3>\n\n<p>Saarland Chamber of Tax Consultants<br\/>K\u00f6rperschaft des \u00f6ffentlichen Rechts<br\/>Nell-Breuning-Allee 6<br\/>D-66115 Saarbr\u00fccken<br\/>T: +49 681 66832-0<br\/>F: +49 681 66832-32<br\/>E: <a href=\"mailto:stbk@stbk-saarland.de\">stbk@stbk-saarland.de<\/a><\/p>\n\n<h3 class=\"wp-block-heading\">Competent supervisory authority for lawyers:<\/h3>\n\n<p>Saarland Bar Association<br\/>Am Schlo\u00dfberg 5<br\/>D-66119 Saarbr\u00fccken<br\/>T: +49 681 588280<br\/>F: +49 681 581047<br\/>E: <a href=\"mailto:zentrale@rak-saar.de\">zentrale@rak-saar.de<\/a><\/p>\n\n<h3 class=\"wp-block-heading\">Competent supervisory authority of the auditors:<\/h3>\n\n<p>Chamber of Public Accountants<br\/>Regional Office Hesse, Rhineland-Palatinate, Saarland and Thuringia<br\/>Sternstra\u00dfe 8<br\/>D-60318 Frankfurt am Main<br\/>T: +49 69365062630<br\/>F: +49 69365063632<br\/>E: <a href=\"mailto:LGS-Frankfurt@WPK.de\">LGS-Frankfurt@WPK.de<\/a><\/p>\n\n<h3 class=\"wp-block-heading\">Job title:<\/h3>\n\n<p>The legal professional titles &#8220;tax consultant&#8221; were awarded in the Federal Republic of Germany.<\/p>\n\n<h3 class=\"wp-block-heading\">Name of the professional regulation  <\/h3>\n\n<p>The profession of auditors\/sworn accountants, tax consultants and lawyers is essentially subject to the following professional regulations:  <\/p>\n\n<h4 class=\"wp-block-heading\">For tax consultants:  <\/h4>\n\n<ul class=\"wp-block-list\">\n<li>Tax Consultancy Act (StBerG)<\/li>\n\n\n\n<li>Ordinance on the Implementation of the Regulation on Tax Consultants, Tax Agents and Tax Consultancy Companies (DVStB)<\/li>\n\n\n\n<li>Professional code of conduct of the chambers of tax consultants<\/li>\n<\/ul>\n\n<p>The regulations can be viewed at the Federal Chamber of Tax Consultants at <a rel=\"noreferrer noopener\" href=\"http:\/\/www.bstbk.de\/\" target=\"_blank\">http:\/\/www.bstbk.de<\/a> (under Downloads\/Professional Law).<\/p>\n\n<h4 class=\"wp-block-heading\">For lawyers:  <\/h4>\n\n<ul class=\"wp-block-list\">\n<li>Federal Lawyers&#8217; Act (BRAO)<\/li>\n\n\n\n<li>Professional Code of Conduct for Lawyers (BORA)<\/li>\n\n\n\n<li>Specialist lawyer regulations (FAO)<\/li>\n\n\n\n<li>Lawyers&#8217; Fees Act (RVG)<\/li>\n<\/ul>\n\n<p>Professional regulations for lawyers in the European Union The regulations can be viewed at the Federal Chamber of Lawyers at <a rel=\"noreferrer noopener\" href=\"http:\/\/www.brak.de\/seiten\/06.php#tdg\" target=\"_blank\">www.brak.de<\/a>.  <\/p>\n\n<h4 class=\"wp-block-heading\">For auditors:<\/h4>\n\n<ul class=\"wp-block-list\">\n<li>Auditors&#8217; Code (WPO)<\/li>\n\n\n\n<li>Professional statutes for auditors<\/li>\n\n\n\n<li>Statutes for quality control<\/li>\n\n\n\n<li>Sealing regulation<\/li>\n\n\n\n<li>Auditor Professional Liability Ordinance<\/li>\n<\/ul>\n\n<p>The regulations can be viewed at the Chamber of Public Accountants at <a rel=\"noreferrer noopener\" href=\"http:\/\/www.wpk.de\/\" target=\"_blank\">www.wpk.de<\/a> (under Service\/Legislation).<\/p>\n\n<figure class=\"wp-block-table\"><table style=\"border-style:none;border-width:0px\"><tbody><tr><td><strong>Register court:<\/strong><\/td><td>Partnership register of the local court of Saarbr\u00fccken (register number PR12)<\/td><\/tr><tr><td><strong>Sales tax identification number<\/strong>:<\/td><td>DE138196422<\/td><\/tr><tr><td> <strong>Professional liability insurance<\/strong>:<\/td><td>The professional activity is covered by a financial loss liability insurance policy with the Wiesbaden insurance office, Dotzheimer Stra\u00dfe 23, 65185 Wiesbaden, which is valid throughout the EU in connection with the insured risks and meets at least the requirements of Section 51 of the Federal Lawyers&#8217; Act (BRAO), Section 67 of the Tax Consultancy Act (StBerG), Sections 51 et seq. Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Tax Consultancy Companies (DvStB), Section 54 of the Auditors&#8217; Code (WPO) in conjunction with the Ordinance on the Professional Liability Insurance of Auditors and Sworn Auditors (WPBHV).<\/td><\/tr><tr><td> <strong>General Terms and Conditions of Contract (AAB)<\/strong>:<\/td><td>The General Terms and Conditions of Contract for HLB F\u00f6rderer, Keil &amp; Partner Steuerberater, Rechtsanw\u00e4lte, Wirtschaftspr\u00fcfer Partnerschaft mbB dated January 1, 2017 apply to all orders accepted.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 class=\"wp-block-heading\">Responsible editor and webmaster for the planning, realization and support of Internet content<\/h2>\n\n<p>Heinz Joachim Maier<br\/>Bl\u00fccherstra\u00dfe 25<br\/>D-66119 Saarbr\u00fccken<\/p>\n\n<h2 class=\"wp-block-heading\">Basic direction<\/h2>\n\n<p>The homepage contains non-political news dealing with tax, social and commercial law and is primarily aimed at the firm&#8217;s clients.<\/p>\n\n<h2 class=\"wp-block-heading\">Liability<\/h2>\n\n<p>The author of this website endeavors to present the information offered here completely and correctly to the best of his knowledge and belief and to keep it up to date.\nNevertheless, the author cannot accept any liability for damages that may arise from the use of the information provided &#8211; even if this is due to the use of incomplete or incorrect information.\nLiability for the content of linked pages is excluded, especially as the author has no influence on the content of linked pages.\nThe provider of these external websites is therefore solely liable for the content of pages linked to from this homepage &#8211; but never the person who refers to external publications and content via a link.\nIf linked pages contain illegal, erroneous, incomplete, offensive or immoral information (in particular due to changes to the content after the link has been set) and if the author of this site is made aware of such content on linked pages, he will immediately prevent a link to such pages.    <\/p>\n\n<h2 class=\"wp-block-heading\">Copyright<\/h2>\n\n<p>The content of these pages created by the author himself is protected by copyright.\nThe information is intended for personal use only.\nAny use of the content of these web pages contrary to the provisions of copyright law &#8211; in particular further use such as publication, reproduction and any form of commercial use as well as disclosure to third parties &#8211; even in part or in revised form &#8211; without the express consent of the author is prohibited.  <\/p>\n\n<h2 class=\"wp-block-heading\">Information content<\/h2>\n\n<p>The information on this website may be changed, removed or supplemented without prior notice.\nThe author therefore cannot guarantee the correctness, completeness, quality or topicality of the information provided. <\/p>\n\n<h2 class=\"wp-block-heading\">Legal effectiveness<\/h2>\n\n<p>By using this website, the user is subject to these terms of use.\nThese are part of the WWW offer.\nIf parts or individual formulations of the Terms of Use do not, no longer or do not fully comply with the applicable legal situation, the content and validity of the remaining parts of the Terms of Use shall remain unaffected.  <\/p>\n\n<h2 class=\"wp-block-heading\">Dispute resolution<\/h2>\n\n<p>The Consumer Dispute Resolution Act (VSGB) came into force on April 1, 2016.<br\/><a href=\"https:\/\/www.gesetze-im-internet.de\/vsbg\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.gesetze-im-internet.de\/vsbg\/<\/a><\/p>\n\n<p>The general arbitration board for consumers &#8220;Zentrum f\u00fcr Schlichtung e. V.&#8221; in Kehl has started its work and can be reached at <a href=\"http:\/\/www.verbraucher-schlichter.de\/\" target=\"_blank\" rel=\"noreferrer noopener\">www.verbraucher-schlichter.de.<\/a><\/p>\n\n<p><strong>We are not obliged or willing to participate in dispute resolution proceedings before a general consumer arbitration board.<\/strong><\/p>\n\n<p>In principle, however, we are prepared to participate in dispute resolution proceedings before the arbitration board of the legal profession or the Chamber of Tax Consultants.<\/p>\n\n<p>The arbitration board of the legal profession, which was established in 2009, has been a recognized consumer arbitration board since the VSBG came into force.\nThe arbitration is based on the provisions of the Federal Lawyers&#8217; Act (BRAO) and the statutes of the arbitration board of the legal profession. <\/p>\n\n<p>In the event of disputes between tax consultants and their clients, the Chamber of Tax Consultants will mediate upon request (Section 76 (2) No. 3 of the Tax Consultancy Act &#8211; StBerG).\nThe Chamber of Tax Consultants is obliged to attempt mediation if both parties submit a request or agree to mediation.\nThe conduct of the mediation procedure before the Chamber of Tax Consultants is governed by the statutes and rules of procedure of the Chamber of Tax Consultants.  <\/p>\n\n<p>Responsible in this respect are:<\/p>\n\n<p>For property law disputes arising from a client relationship between a consumer and a lawyer:<\/p>\n\n<p>Arbitration Board of the Bar<br\/>Rauchstra\u00dfe 26<br\/>10787 Berlin<br\/><a href=\"http:\/\/www.s-d-r.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">www.s-d-r.org<\/a> or <a href=\"http:\/\/www.schlichtungsstelle-der-rechtsanwaltschaft.de\/\" target=\"_blank\" rel=\"noreferrer noopener\">www.schlichtungsstelle-der-rechtsanwaltschaft.de<\/a><\/p>\n\n<p>For disputes arising from a contractual relationship between a consumer and a tax consultant:<\/p>\n\n<p>Saarland Chamber of Tax Consultants<br\/>Nell-Breuning-Allee 6<br\/>66115 Saarbr\u00fccken<br\/><a href=\"http:\/\/www.stbk-saarland.de\/\" target=\"_blank\" rel=\"noreferrer noopener\">www.stbk-saarland.de<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Company name: HLB F\u00f6rderer, Keil &amp; PartnerTax consultants, lawyers, auditorsPartnerschaft mbB Saarbr\u00fccken: Bl\u00fccherstra\u00dfe 2566119 Saarbr\u00fcckenTel.: +49 681 58609-0Fax: +49 681 58609-24 St. Ingbert: Albert-Weisgerber-Allee 3166386 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":900,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-4627","page","type-page","status-publish","hentry"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"job-image":false},"uagb_author_info":{"display_name":"Eva Pies","author_link":"https:\/\/www.hlb-fkp.de\/en\/author\/ep\/"},"uagb_comment_info":0,"uagb_excerpt":"Company name: HLB F\u00f6rderer, Keil &amp; PartnerTax consultants, lawyers, auditorsPartnerschaft mbB Saarbr\u00fccken: Bl\u00fccherstra\u00dfe 2566119 Saarbr\u00fcckenTel.: +49 681 58609-0Fax: +49 681 58609-24 St. Ingbert: Albert-Weisgerber-Allee 3166386 [&hellip;]","coauthors":[],"author_meta":{"author_link":"https:\/\/www.hlb-fkp.de\/en\/author\/ep\/","display_name":"Eva Pies"},"relative_dates":{"created":"Posted 5 years ago","modified":"Updated 2 years ago"},"absolute_dates":{"created":"Posted on 16. September 2021","modified":"Updated on 5. September 2024"},"absolute_dates_time":{"created":"Posted on 16. September 2021 14:38","modified":"Updated on 5. September 2024 10:58"},"featured_img_caption":"","featured_img":false,"series_order":"","_links":{"self":[{"href":"https:\/\/www.hlb-fkp.de\/en\/wp-json\/wp\/v2\/pages\/4627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hlb-fkp.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.hlb-fkp.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.hlb-fkp.de\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hlb-fkp.de\/en\/wp-json\/wp\/v2\/comments?post=4627"}],"version-history":[{"count":2,"href":"https:\/\/www.hlb-fkp.de\/en\/wp-json\/wp\/v2\/pages\/4627\/revisions"}],"predecessor-version":[{"id":4629,"href":"https:\/\/www.hlb-fkp.de\/en\/wp-json\/wp\/v2\/pages\/4627\/revisions\/4629"}],"wp:attachment":[{"href":"https:\/\/www.hlb-fkp.de\/en\/wp-json\/wp\/v2\/media?parent=4627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}