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Notes acc. § 5 TMG (Telemedia Act) or gem. Service Information Regulation (DL-InfoV)

The page www.sgk-auditnet.de was created by:

SGK Auditnet GmbH
Accounting firm
Hardtbergweg 2c
61462 Königstein in the Taunus


Authorized Managing Directors:
Dipl.-oec. Wolfgang Klenke, auditor, tax consultant
Dipl.-Kfm. Christian Selter, certified accountant, tax consultant
Dipl.-Kfm. Florian Klenke, certified public accountant, tax consultant
Dipl.-Kfm. Benjamin Schimmel, certified public accountant, tax consultant


Contact
Telephone: 49 6174 9264-0
Fax: 49 6174 9264-20
E-Mail: koenigstein@sgk-auditnet.de


Register court: district court Königstein in the Taunus
Registration number: HRB 5785

VAT identification number acc. Section 27a UStG: DE221760801

Job Title
The legal professional title Wirtschaftsprüfer (WP), sworn auditor (vBP) and tax consultant (StB) was awarded in the Federal Republic of Germany. The relevant professional regulations underlying our tax consulting and auditing activities are:
  • the tax consulting law (StBG)
  • the Steuerberatervergütungsverordnung (StBVV)
  • the Wirtschaftsprüferverordnung (WPO)
  • the professional statutes of tax advisers and tax representatives
  • the professional statutes of certified public accountants and certified accountants
The tax advisor's professional statute is available from the Federal Tax Advisory Board, Neue Promenade 4, 10178 Berlin.
The professional charter of the auditors and sworn auditors is available at the Wirtschaftsprüferkammer, Rauchstraße 26, 10787 Berlin.


Chamber responsibilities and supervisory authorities
The tax advisor chamber Hessen, Bleichstraße 1, 60313 Frankfurt (WP StB W. Klenke, WP StB F. Klenke) and the Chamber of Tax Advisors Munich, Nederlinger Straße 9, 80638 Munich (vBP StB Selter, WP StB Schimmel) are responsible for tax consultancy. The Wirtschaftsprüferkammer, PO Box 301882, 10746 Berlin is responsible for the activity as a certified public accountant or sworn auditor.


Disclaimer
Content of the online offer
The author reserves the right not to be responsible for the topicality, correctness, completeness or quality of the information provided. Liability claims against the author, which refer to material or immaterial nature, which were caused by the use or disuse of the information provided or by the use of incorrect and incomplete information are excluded, unless the author proves intentional or grossly negligent Fault is present. All offers are non-binding. The author expressly reserves the right to change, supplement or delete parts of the pages or the entire offer without prior notice or to cease publication temporarily or permanently.


References and links
For direct or indirect references to external websites ("links"), which lie outside the area of responsibility of the author, a liability obligation would come into force only in the case in which the author has knowledge of the contents and it would be technically possible and reasonable to prevent the use in case of illegal content. The author hereby expressly declares that at the time of linking, no illegal content was recognizable on the linked pages. The author has no influence on the current and future design, content or authorship of the linked pages. Therefore he dissociates himself hereby expressly from all contents of all linked / linked sides, which were changed after the link setting. This statement applies to all links and references within the own internet offer as well as to foreign entries in guest books, discussion forums and mailing lists. For illegal, incorrect or incomplete contents and in particular for damages resulting from the use or disuse of such information, the provider of the page to which reference has been made, and not the one who only links to the respective publication, is liable.

Copyright and Trademark Law
The author endeavors to observe the copyrights of the graphics and texts used in all publications, to use graphics and texts created by himself or to use unlicensed graphics and texts. All brand names and trademarks mentioned within the Internet offer and possibly protected by third parties are subject without restriction to the provisions of the applicable trademark law and the ownership rights of the respective registered owners. Just because of the mere mention is not to draw the conclusion that trademarks are not protected by rights of third parties. The copyright for published objects created by the author remains solely with the author of the pages. Reproduction or use of such graphics and texts in other electronic or printed publications is not permitted without the explicit consent of the author.


Legal validity of this disclaimer
This disclaimer is to be regarded as part of the internet offer from which this page was referenced. If sections or individual terms of this statement are not legal or correct, the content or validity of the other parts remain uninfluenced by this fact.


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