Distinctly different to the rest.

Imprint

Responsible pursuant to section 55, paragraph 2 of the Federal Broadcasting Agreement (Rundfunkstaatsvertrag):

Stephan Neubauer
Universitaetsstrasse 71
50931 Cologne
Germany
Phone: +49 221 800508-0
Fax: +49 221 800508-50
Email: info(at)optegrahhkl.de

This website is a joint website of the following companies:

1.

optegra:hhkl GmbH & Co. KG
Wirtschaftspruefungsgesellschaft
Steuerberatungsgesellschaft
Universitaetsstrasse 71
50931 Cologne
Germany
Phone: +49 221 800508-0
Fax: +49 221 800508-50
Email: info(at)optegrahhkl.de

Commercial register:
Cologne Local Court, number HRA 27328
VAT ID no.: DE270935452
Responsible service provider pursuant to section 5 TMG (German Telemedia Act (Telemediengesetz) as amended on February, 26th 2007)

Managing director with authority to represent:

optega:hhkl Treuhand GmbH
Wirtschaftspruefungsgesellschaft
Steuerberatungsgesellschaft
Universitaetsstrasse 71
50931 Cologne
Germany

Commercial register:
Cologne Local Court, number HRB 67412
VAT ID no: DE 813806842

Represented by its managing directors:
CPA / TC Joachim Buchau, CPA / TC Ulrich Burkhardt, TC Antoinette Hiebeler-Hasner, CPA / TC Stefan Keller, CPA / TC Mathias Niehaus, CPA / TC Stephan Neubauer, TC Johannes Noelke, TC Wolfgang Schmidt-Gorbach

With the following branch offices:
Romanstrasse 35
80639 Munich
Germany

The company has the professional liability insurance required within the meaning of Section 54 of the WPO and Section 67 of the StBerG. This is valid for the liability claims made at German courts.

optegra:hhkl Treuhand GmbH
Wirtschaftspruefungsgesellschaft
Steuerberatungsgesellschaft
Universitaetsstrasse 71
50931 Cologne
Germany
Phone: +49 221 800508-0
Fax: +49 221 800508-50
Email: info(at)optegrahhkl.de

Commercial register:
Cologne Local Court, number HRB 67412
VAT ID no: DE 813806842

Managing directors with authority to represent:
CPA / TC Joachim Buchau, CPA / TC Ulrich Burkhardt, TC Antoinette Hiebeler-Hasner, CPA / TC Stefan Keller, CPA / TC Mathias Niehaus, CPA / TC Stephan Neubauer, TC Johannes Noelke, TC Wolfgang Schmidt-Gorbach

The company has the professional liability insurance required within the meaning of Section 67 of the StBerG. This is valid for the liability claims made at German courts.

optegra:hhkl Rechtsanwaltsgesellschaft mbH
Romanstrasse 35
80639 Munich
Germany
Phone: +49 89 139900-0
Fax: +49 89 139900-40
Email: info(at)optegrahhkl.de
Commercial register: Munich Local Court, number HRB 158649
VAT ID no.: DE 814499862
Managing director with authority to represent:
Stefan Raster (lawyer), Nico Dorenkamp (lawyer)

The company has the professional liability insurance required within the meaning of Section 59j of the BRAO. This is valid for the liability claims made at German courts.

optegra:hhkl Unternehmensberatung GmbH
Universitaetsstrasse 71
50931 Cologne
Germany
Phone: +49 221 4600765-0
Fax: +49 221 4600765-75
Email: consulting(at)optegrahhkl.de

Commercial register: Cologne Local Court, number HRB 59346
VAT ID no.: DE 254226527
Managing director with authority to represent:
Beate Venneboerger

optegra:hhkl Financial Advisory GmbH
Universitaetsstrasse 71
50931 Cologne
Germany
Phone: +49 221 800508-30
Fax: +49 221 800508-50
Email: consulting(at)optegrahhkl.de

Commercial register: Cologne Local Court, number HRB 63655
VAT ID no.: DE262601790
Managing director with authority to represent:
Sebastian Blaschke

Unless information and services are assignable to one of the companies or branch offices named, the term optegra:hhkl is used on this website.

Professional practice regulations
The employees of optegra:hhkl who are featured on this website are by nature of their profession or their work for the optegra:hhkl companies subject to particular German regulatory bodies. The local or regional chambers in Germany serve as the supervisory authorities for these companies.

Tax Consultants (TC)

Tax consultants are members of the Chamber of Tax Consultants (Steuerberaterkammer) in Cologne, (Volksgartenstrasse 48, 50677 Cologene, Germany, Phone +49 221 33643-0, Fax +49 221 33643-43, Email: mail(at)stbk-koeln.de, www.stbk-koeln.de) or the Chamber of Tax Consultants in Munich, (Nederlinger Strasse 9, 80638 Munich, Germany, Phone +49 89 15 79 02-0, Fax +49 89 15 79 02-19, Email: info(at)stbk- muc.de, www.stbk-muc.de)

Tax consultants are subject principally to the following professional regulations:

- Tax Consultancy Act (Steuerberatungsgesetz, StBerG)
- Implementing Provisions of the Tax Consultancy Act
(Durchfuehrungsverordnungen zum Steuerberatungsgesetz, DVStB)
- Professional Statutes (Berufsordnung, BOStB)
- Regulations governing the fees of tax consultants
(Steuerberatergebuehrenverordnung, StBGebV)

The professional regulations can be inspected at the local and regional chambers of tax consultants e.g. at the Chamber of Tax Consultants in Cologne, Germany (www.stbk- koeln.de), the Chamber of Tax Consultants in Munich, Germany (www.stbk- muc.de) or on the website of the Federal Chamber of Tax Consultants (Bundessteuerberaterkammer) (www.bstbk.de).

Certified Public Accountants (CPA)

The supervisory body responsible for certified public accountants and auditing companies is the German Chamber of Certified Public Accountants (Wirtschaftsprueferkammer Deutschland, WPK) Berlin, Rauchstrasse 26, 10787 Berlin, Germany (www.wpk.de).

The main regulations governing certified public accountants and auditing companies are:

- Law governing the profession of certified public accountants
(Gesetz ueber eine Berufsordnung der Wirtschaftspruefer, WPO)
- Professional statutes for certified public accountants
- Auditing statutes for quality control
(Pruefungsordnung (PruefO)- Satzung für Qualitaetskontrolle)
- Legislation governing the design of the seal of certified accountants etc.
(Verordnung ueber die Gestaltung des Siegels der Wirtschaftspruefer, Siegel-VO)
- Legislation governing professional liability insurance for certified public accountants etc.
(Verordnung ueber die Berufshaftpflichtversicherung der Wirtschaftspruefer, WPBHV)
- Guidelines of the Chamber of Certified Public Accountants on exercising the profession
of certified public accountant and certified auditor

Information on these regulations and the pdf files for download are available from the website of the Chamber of Certified Accountants (Wirtschaftsprueferkammer) www.wpk.de/rechtsvorschriften/ (statutory regulations section).

Lawyers

All the lawyers in the company are licensed to practice law in the Federal Republic of Germany and are members of the Chamber of Lawyers (Rechtsanwaltskammer) in Munich, Tal 33, 80331 Munich, Germany, Phone +49 89 53 29 44 - 0, Fax +49 0 53 29 44 - 28, Email: info(at)rak- muenchen.de
or respectively of the Chamber of Lawyers (Rechtsanwaltskammer) in Cologne, Riehler Straße 30, D-50667 Koeln, Phone +49 221 97 30 10-0, Fax +49 221 97 30 10-50, Email: kontakt(at)rak-koeln.de

The main regulations governing the profession of lawyer are as follows:

- Federal Attorney Act (Bundesrechtsanwaltsordnung, BRAO)
- Professional Rules for Attorneys at Law (Berufsordnung für Rechtsanwaelte, BORA)
- Attorney Remuneration Act (Rechtsanwaltsverguetungsgesetz, RVG)
- Legal Services Act (Rechtsdienstleistungsgesetz, RDG)
- Law governing specialist lawyers (Fachanwaltsordnung, FAO)

The statutes and legislation governing the profession of lawyer can be inspected on the Federal Chamber of Lawyers (Bundesrechtsanwaltskammer) website (www.brak.de).

The chambers are also responsible for professional supervision.

Prices for our services
As a result of the individual nature of our professional services no prices have been set. However, individual services may be subject to the Steuerberatergebuehrenverordnung (StBGebV - German Directive on Fees for Tax Advisers) or the Rechtsanwaltsverguetungsgesetz (RVG - German Remuneration Act for Attorneys).

Disclaimer

1. Limitation of liability

Content of this website
This website contains information of a general nature. It is neither designed nor intended to replace the individual advice provided by specialists with a knowledge of the circumstances surrounding each case. In compiling this information we have exercised all possible care. However, we do not accept liability for any reason whatsoever for the correctness, completeness or relevance of information provided. Please contact us directly for further information or specific information.

Website availability
optegra:hhkl will make every effort to provide the website service with as little disruption as possible. In spite of these efforts, service interruptions may occur from time to time. optegra:hhkl reserves the right to alter or cease to provide the service at any time.

No client relationship
All the information on this website is provided without obligation, even where a client relationship exists between optegra:hhkl and the user of the information. Furthermore, all information provided orally or writing outside any client relationship is provided without obligation. A client relationship will not automatically come into being on receipt of an email enquiry. Nor can this be regarded as a sign of the existence of any such relationship. Consequently, no contractual or quasi-contractual claims can be made against optegra:hhkl.

External links
As a provider of "teleservices" in accordance with section 54, paragraph 1 of the Federal Broadcasting Agreement, optegra:hhkl is obliged to comply with the provisions of the general legislation governing the protection of personal honour. As a provider of services in accordance with section 7.1 of the German Telemedia Act, optegra:hhkl is responsible under general legislative provisions for any information of its own which it makes available for use.

A distinction should be made between the information provided by optegra:hhkl and the information made available by reference to other providers, i.e. "links". These links enable optegra:hhkl to make external information available to its users. Such information is identified as follows: www.internetdomain.de.

optegra:hhkl is responsible for such external information where optegra:hhkl has positive knowledge of this (including knowledge of any illegal or criminal content) and it is technically impossible or unreasonable for optegra:hhkl to prevent its use. Such links are, however, dynamic by nature (i.e. subject to constant change). At the time when each link was first incorporated in its website, optegra:hhkl examined the content of the site to ensure that it entailed no liability for optegra:hhkl under civil or criminal law.

optegra:hhkl is not obliged to continuously monitor the information to which its own site refers through links for any changes which may alter its own liability in accordance with section 7, paragraph 2 of the German Telemedia Act. Should it be technically possible and reasonable, such links will only be removed from the site by optegra:hhkl when optegra:hhkl itself determines (or receives knowledge from other parties) that such links refer to information for which optegra:hhkl may be held liable under civil or criminal law. Such technical possibility or reasonableness will not be affected by the fact that the illegal or criminal information may continue to be accessible from other servers even after the link has been removed from the website of optegra:hhkl.

2. Trademarks and copyright

All the information, contributions and illustrations appearing on this website, including their layout, are protected by copyright. Any use of such information, contributions or illustrations not permitted by copyright requires the prior written consent of optegra:hhkl. This applies in particular to the duplication, dissemination, transmission, editing, translation, storage, processing and reproduction of information in data bases or other electronic media and systems. Photocopies and downloads from websites may be made only for personal, private and non-commercial purposes without written permission. All trademarks used on our websites enjoy legal protection even when their legal proprietor is not explicitly named.

3. Communication by email

Emails sent by optegra:hhkl are destined exclusively for the addressee. The content of such emails is confidential. The publication, duplication, transmission or passing on of the content of such emails in any way without the prior consent of the sender is prohibited. Should you not be the designated addressee of such an email, you are requested to notify the sender immediately.

For technical or administrative reasons, the receipt of email communication may be disrupted and / or fail to reach the addressee in time. For this reason, the dispatch of emails to us will not be effective with regard to compliance or non-compliance with or setting of deadlines or periods of notice. Urgent or time-critical messages should also be dispatched by surface mail, courier or fax. To make sure that an email message has been received on time, written acknowledgement should be requested from the addressee.

optegra:hhkl takes all reasonable precautions to prevent the transmission of computer viruses. However, we cannot be held liable for any damage caused by such viruses. You are responsible for ensuring your own protection from such viruses, e.g. before reading emails or opening email attachments.

Communication by email is insecure because the possibility that third parties may obtain knowledge of or attempt to manipulate the content always exists. For this reason, confidential data should never be transmitted by email in unencrypted form. For any further information (in particular concerning data protection) please refer to the addresses given under the link "Legal Notice".

4. Data protection

When you access this website, possible identification data (IP address, origin URL) as well as other data (date and time of access, sites visited) will be stored on our server for the purposes of data security. These data are used for the purpose of identification and investigation of illegal access and attempts to access the web server. The data are used for no other purpose with the exception of (anonymous) statistics. The data recorded are stored for a period of three months and then deleted.

You are entitled to request information free of charge concerning your personal data stored by us. You are also entitled demand the correction of incorrect data, the blocking or deletion of data.

Should you access any site or file offered by us where you are required to enter any personal or confidential data, please note that such data are transmitted unsecured via the internet and may come into possession of or be falsified by unauthorised persons.

Corporate web design and technical implementation
schubertweb.biz
Atelier für Mediengestaltung
http://www.schubertweb.biz/
info(at)schubertweb.biz