GKM GmbH Steuerberatungsgesellschaft

Bonn office
Konrad-Adenauer-Platz 28
53225 Bonn
+49 228 289 95 0

Düsseldorf office
Schirmerstraße 29a
40211 Düsseldorf
+49 211 860 48 18

Managing Directors
RA/StB Prof Dr Carmen Griesel
StB/WP Prof Dr Jürgen Mertes
StB Jens Köhlhoff
StB Jonas Neef

Business data
Limited liability company (“GmbH”)
VAT identification number: DE263227855
Commercial Register: Bonn District Court, HRB20946
Competent supervisory authority: Steuerberaterkammer Köln (Cologne Chamber of Tax Advisors), Gereonstraße 34-36, 50670 Cologne

Place of jurisdiction:
The place of jurisdiction, unless otherwise prescribed, is Bonn. German law applies.

Professional indemnity insurance:
Professional activity is covered by professional indemnity insurance with
Ergo Versicherungen AG, Ergo-Platz 1, 40198 Düsseldorf. This insurance is valid throughout the EU in connection with the insured risks.

Rechtsanwälte Griesel & Partner mbB

Düsseldorf office
Schirmerstraße 29a
40211 Düsseldorf
+49 211 49 84 090

Partners
RA/StB Prof Dr Carmen Griesel
RA Vanessa Griesel

Business data
Professional limited liability partnership (“PartG mbB”)
VAT identification number: DE222302957
Partnership Register: Essen District Court, PR4290
Competent supervisory authority: Düsseldorf Bar Association (Rechtsanwaltskammer Düsseldorf), Freiligrathstraße 25, 40479 Düsseldorf
Professional indemnity insurance: Allianz Versicherungs-Aktiengesellschaft, 10900 Berlin

Place of jurisdiction:
The place of jurisdiction, unless otherwise prescribed, is Düsseldorf. German law applies.

Professional indemnity insurance:
Professional activity is covered by professional indemnity insurance with Allianz Versicherungs-Aktiengesellschaft, 10900 Berlin. This insurance is valid throughout the EU in connection with the insured risks.

Responsible editor and web manager for the planning, implementation and maintenance of online content is
Jens Köhlhoff, GKM GmbH Steuerberatungsgesellschaft, Konrad-Adenauer-Platz 28, 53225 Bonn, info@gkm.tax

Professional titles
The statutory professional titles "Steuerberater" (“StB”, tax advisor), "Rechtsanwalt" (“RA”, lawyer), and "Wirtschaftsprüfer" (“WP”, auditor) were awarded in the Federal Republic of Germany. The country of admission is the Federal Republic of Germany.

For tax advisors:
German Tax Consultancy Act (“StBerG”)
Regulation Implementing the German Tax Consultancy Act (“DVStB”)
Professional Code of Conduct of the Federal Chamber of Tax Advisors (“BOStB”)
German Tax Advisors' Remuneration Regulation (StBVV)

The professional regulations applicable to tax advisors can be accessed on the website of the Federal Chamber of Tax Advisors at www.bstbk.de.

For lawyers:
Federal Lawyers' Act (“BRAO”)
Professional Code of Conduct for Lawyers (“BORA”)
German Regulations for Specialist Lawyers (“FAO”)
German Lawyers' Remuneration Act (“RVG”)

The professional regulations applicable to lawyers can be accessed on the website of the Federal Bar Association at www.brak.de.

For auditors:
German Auditors’ Code ("WPO")
German Professional Code for Auditors / Certified Accountants ("BS WP/vBP")
German Auditors' Professional Indemnity Insurance Ordinance ("WPBHV")

The professional regulations applicable to auditors can be accessed on www.wpk.de.

Information regarding our General Terms and Conditions of Contract (“AAB”) is available upon request.

Liability
The author of this website endeavours to ensure that the information presented here is complete, accurate and up-to-date, to the best of the author’s knowledge and belief. However, the author cannot assume any liability for damages resulting from the use of the information provided – even where such damages are due to the use of possibly incomplete or inaccurate information.

References to external websites are outside the author's area of responsibility. No liability is assumed in respect of the content of any linked websites, especially since the author has no influence on the contents or design of linked websites. It is the respective provider of the external website that shall be solely liable for the content of the linked website, and not the person who merely makes a reference to the respective publication and content via a link. If any linked pages (especially where the content is subsequently changed) should be found to contain illegal, inaccurate, incomplete, offensive or unethical information, and provided that such content on the linked website comes to the attention of the author of this website, the author will immediately prevent access to such websites.

Copyright
Any content (text and images) on this website that has been created by the author themselves shall be subject to copyright. Information provided here is intended for personal use only. Without the express consent of the author, any use of the content of this website that violates the provisions of copyright law, in particular further use, such as publication, duplication and any form of commercial use, as well as transmission to third parties (even in parts or in revised form), shall be prohibited.

Information content
The information contained on this website may be changed, removed or supplemented without prior notice. The author cannot therefore guarantee the quality of the information provided herein, nor that it is accurate, complete, or up-to-date.

Legal validity
By using this website, the user agrees to be bound by the present terms and conditions of use. These form part of our online offer. If parts or individual formulations of these terms and conditions of use do not, no longer or not completely correspond to the current legal situation, the content and validity of the remaining parts of these terms and conditions of use shall remain unaffected.

Privacy Policy
The protection of your personal data is of particular importance to us. We process your data exclusively on the basis of the legal regulations (GDPR, Federal Data Protection Act). To find out more about how we process your personal data, please refer to our Privacy Policy.