Legal Notice

HLB Deutschland GmbH


Rheinort 1
40213 Düsseldorf
Telephone+49 211 323-9193
Fax +49 211 323-9195

E-Mail [email protected]

Managing Director Michael Baum WP StB, Dr. Claus Niemann WP StB
VAT identification number DE 114 16 46 06
Commercial Register District Court Düsseldorf HR B 56413

Competent supervisory authority of the auditors

Körperschaft des öffentlichen Rechts

Hauptgeschäftsstelle Berlin
Rauchstraße 26
10787 Berlin

Telephone +49 30 726 161-0
Fax +49 30 726 161-212
E-Mail [email protected]

Responsible supervisory authority of the tax consultants

Körperschaft des öffentlichen Rechts

Neue Promenade 4
10178 Berlin

Telephone +49 30 240 087-0
Fax  +49 30 240 087-99
E-Mail [email protected]

Responsible supervisory authority of lawyers

Littenstraße 9
10179 Berlin

Telephone +49 (30) 284 939-0
Fax +49 (30) 284 939-11
E-Mail  [email protected]

Job Title

The legal professional titles "Wirtschaftsprüfer", "Steuerberater", "vereidigte Buchprüfer" and "Rechtsanwalt" were awarded in the Federal Republic of Germany. State of approval is the Federal Republic of Germany.

Professional regulations


Wirtschaftsprüferordnung (WPO)
Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP)
Satzung für Qualitätskontrolle
Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV)

 The regulations can be viewed at the Wirtschaftsprüferkammer at

For Steuerberater

Steuerberatungsgesetz (StBerG)
Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)
Berufsordnung der Bundessteuerberaterkammer (BOStB)
Steuerberatergebührenverordnung (StBGebV)
Steuerberatervergütungsverordnung (StBVV)

The regulations can be viewed at the Federal Tax Advisory Board at

For Rechtsanwälte

Bundesrechtsanwaltsordnung (BRAO)
Berufsordnung (BORA)
Fachanwaltsordnung (FAO)
Rechtsanwaltsvergütungsgesetz (RVG)
Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland (EuRAG)
Berufsregeln der Rechtsanwälte der Europäischen Union (CCBE Berufsregeln)

The regulations can be viewed at the Bundesrechtswanwaltskammer at

Content responsibility:

Website: Wolf media

Mario Wolf
Donnermoor 6
27777 Ganderkesee

Texts: BESTFALL GmbH - Agency for Public Relations

An der Fahrt 13
55124 Mainz

Used pictures:

Fotolia, Jupiterimages, Getty Images, IStockphoto, Adobe Stock, Pixabay, Pexels

Basic direction

The information on this website is for general information purposes only and should not be seen as legal, tax or other professional advice. The website contains non-political news that deal with tax, social and economic law and are primarily aimed at clients of the firm. All content addresses neutral female and male persons.


The author of this website endeavors to present the information offered here to the best of its knowledge and belief completely and correctly and to keep it up to date. Nevertheless, he can not assume any liability for damages that may arise from the use of the information provided - even if these are due to the use of incomplete or incorrect information.

References to external websites are beyond the responsibility of the author. A liability for the contents of linked pages is excluded, especially since the author has no influence on content such as the design of linked pages. For contents of pages, which are referenced by pages of these web pages, thus liable only the provider of these foreign websites - but never the one who refers by a link to third-party publications and content. If linked pages (in particular by altering the content after setting the link) contain illegal, erroneous, incomplete, offensive or immoral information and the author of this site becomes aware of such contents of linked pages, he will link to such Stop pages immediately.


The author's own content (texts and images) of these pages are protected by copyright. The information is intended for personal use only. Any use of any content of these websites contrary to the provisions of copyright law - in particular the further use, such as publication, duplication and any form of commercial use as well as the disclosure to third parties - also in parts or in revised form - without the explicit consent of the author is prohibited.

information content

The information on this website may be changed, removed or supplemented without prior notice. The author therefore can not guarantee the correctness, completeness, quality or timeliness of the information provided.

legal validity

By using these web pages the user is subject to the terms of use. These are part of the WWW offer. If sections or individual terms of the Terms of Use should not, no longer or not completely comply with the applicable legal situation, the remaining parts of the Terms of Use remain unaffected in their content and validity.