Legal Information

HPTP GmbH
Steuerberatungsgesellschaft

Rudi-Dutschke-Straße 9
10969 Berlin, Germany

Phone +49 30 8500910
Fax +49 30 85009110
mail(at)hptp.de
www.hptp.de

Managing Directors:
Manfred P. Herrmann, Tax Consultant
Sebastian Hinkel,  Auditor, Tax Consultant
Robert Oschlies, Attorney, Tax Consultant
Reiner Peinelt, Tax Consultant
Bernd Plötner, Tax Consultant
Rainer Thiele, Tax Consultant

Authorised Officers:
Lars Albert, Tax Consultant
Doreen Armenat, Tax Consultant
Doreen Banaczewski, Consultant
Steffen Genzmer, Tax Consultant
Nina Wisotzky, Tax Consultant

VAT ID No.:
DE 136639153

Registered office:
Berlin

Register court:
Local court Charlottenburg
Commercial register HRB 22278

Supervisory authority:
Steuerberaterkammer Berlin, Germany
Wichmannstr. 6
10787 Berlin, Germany
www.stbk-berlin.de

HPTP GmbH
Wirtschaftsprüfungsgesellschaft

Rudi-Dutschke-Straße 9
10969 Berlin, Germany

Phone +49 30 8500910
Fax +49 30 85009110
mail(at)hptp.de
www.hptp.de

Managing Directors:
Sebastian Hinkel, Auditor, Tax Consultant

VAT ID No.:
DE 291228508

Registered office:
Berlin

Register court:
Local court Charlottenburg
Commercial register HRB 152307 B

Supervisory authority:
Wirtschaftsprüferkammer
Körperschaft des öffentlichen Rechts
Rauchstraße 26
10787 Berlin, Germany
www.wpk.de

HPTP GmbH
Rechtsanwaltsgesellschaft

Rudi-Dutschke-Straße 9
10969 Berlin, Germany

Phone +49 30 8500910
Fax +49 30 85009110
mail(at)hptp.de
www.hptp.de

VAT ID No.:
DE 311186007

Registered office:
Berlin

Register court:
Local court Charlottenburg
Commercial register HRB 185091 B

Supervisory authority:
Rechtsanwaltskammer Berlin
Körperschaft des öffentlichen Rechts
Littenstraße 9
10179 Berlin, Germany
www.rak-berlin.de

The statutory professional titles of the above-mentioned companies as well as the professional names of the natural persons listed on the pages were awarded in the Federal Republic of Germany.

Tax consultant:
All persons conferred with the title of tax consultant have been admitted to practice as a tax consultant in the Federal Republic of Germany and are members of the Steuerberaterkammer Berlin (Berlin Chamber of Tax Consultants). The tax consultant profession is essentially governed by the following professional regulations:

  • Steuerberatungsgesetz (StBerG) (Tax Consultancy Act)
  • Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DVStB) (Regulation on the implementation of the provisions for tax consultants, tax agents and tax consulting firms)
  • Steuerberatervergütungsverordnung (StBVV) (Regulation on remuneration for tax consultants)
  • Berufsordnung der Bundessteuerberaterkammer (BOStB) (Professional Ordinance of the Federal Chamber of Tax Consultants)

You can find these regulations on the website of the Bundessteuerberaterkammer (Federal Chamber of Tax Consultants) here.

Auditors:
All persons conferred with the title of auditor have been admitted to practice as an auditor in the Federal Republic of Germany and are members of the competent Chambers of Certified Accountants in Germany. The profession of auditors/sworn accountants is essentially governed by the following professional regulations:

  • Directive 2006/43/ EC of the European Parliament and of the Council of 17 May 2006 (Audit Directive)
  • Recommendation of the EU Commission of 6 May 2008 on the external quality assurance of statutory auditors and audit firms which audit companies of public interest
  • Recommendation of the EU Commission of 5 June 2008 concerning the limitation of the civil liability of statutory auditors and auditing firms
  • Wirtschaftsprüferordnung (WPO) (Public Accountant’s Act)
  • Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV) (Regulation on the professional indemnity insurance of accountants and public accountants)
  • Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP) (Occupational statute for auditors/for sworn accountants)
  • Statutes on quality control
  • Verfahrensordnung Anlassunabhängige Sonderuntersuchungen (Rules of procedure for special investigations)
  • Verhaltenskodex für Berufsangehörige (autorisierte deutsche Übersetzung) Code of Conduct for Professionals (Authorised German translation)

All regulations can be viewed in the current version on the website of the Wirtschaftsprüferkammer (Chamber of Certified Accountants) here.
All persons conferred with the title of attorney have been admitted to practice as an attorney in the Federal Republic of Germany and are members of the competent bar associations in Germany. The attorney profession is essentially governed by the following professional regulations:

  • Bundesrechtsanwaltsordnung (BRAO) (Federal Attorneys’ Act)
  • Berufsordnung für Rechtsanwälte (BORA) (Code of Conduct for Attorneys)
  • The Fachanwaltordnung (FAO) (Regulations on specialist attorneys)
  • Rechtsanwaltsvergütungsgesetz (RVG) Attorneys' Compensation Law (RVG)
  • Standesregelung der Rechtsanwälte in der Europäischen Gemeinschaft (CCBE-Berufsregeln) Professional code of conduct for the attorneys in the European Community
  • Berufsrechtliche Ergänzung zum Geldwäschebekämpfungsgesetz (GwG) Professional supplement to the Law on the Prevention of Money Laundering
  • Verordnung über die Rechtsanwaltsverzeichnisse und die besonderen elektronischen Anwaltspostfächer (RAVPV) Regulation on attorneys' directories and the special electronic attorney mailboxes (RAVPV)

You can read these regulations on the website of the Bundesrechtsanwaltskammer (Federal Chamber of Attorneys) here.

Professional liability insurance:
The professional liability insurance for tax consultants is through ERGO Versicherung AG, Victoriaplatz 1, 40477 Düsseldorf, Germany. The professional liability insurance for auditors is throughersicherergemeinschaft für das wirtschaftliche Prüfungs- und Treuhandwesen (Versicherungsstelle Wiesbaden), Dotzheimer Straße 23, 65185 Wiesbaden, Germany. The professional liability insurance for lawyers is through ERGO Versicherung AG, Victoriaplatz 1, 40477 Düsseldorf, Germany.
The geographical scope of insurance coverage comprises services in the member states of the European Union and at minimum meets the requirements of

  • § 67 Steuerberatungsgesetz (StBerG) in conjunction with §§ 51 et seq. Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DVStB) including
  • § 54 Wirtschaftsprüferordnung (WPO) in conjunction with the ordinance on professional liability insurance of auditors and sworn accountants (Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung - WPBHV).
  • § 51 Bundesrechtsanwaltsordnung (BRAO) (Section 51 Federal Attorneys’ Act)

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