Legal notice

Copyright: Stümpges & Partner mbB 
Public Auditors Tax Consultants

1. Responsible as defined in the press law:

Stephan Brune 
Niederkasseler Lohweg 18 
40547 Düsseldorf 
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2. Provider as defined in the Teleservices Act and the Media Services State Treaty

Stümpges & Partner mbB 
Public Auditors Tax Consultants 
Niederkasseler Lohweg 18 
40547 Düsseldorf
Telephone: + 49 211 – 522 859 0
Telefax: + 49 211 – 522 859 70
www.stuempges.de 

Register of Partnerships: Local Court Essen PR 3135
Registered office of the company: Dortmund
Legal form: Professional Partnership with Limited Professional Liability
VAT no.: DE170075628

The Partnership is represented by the Partners Michael Stümpges, Public Auditor and Tax Consultant Stephan Brune, Public Auditor and Tax consultant Klaus Schlüter, Tax Consultant Dirk Timmer, Public Auditor and Tax Consultant.

3. Rules of professional conduct: 

The Partners and employees of Stümpges & Partner mbB, designated as "Tax Consultants", as well as the Partnership itself are members of the Düsseldorf Chamber of Tax Consultants, Grafenberger Allee 98, 40237 Düsseldorf, and of the Chamber of Tax Consultants Westphalia-Lippe, Erphostrasse 43, 48145 Münster, and have been appointed by the responsible Finance Ministries of the Federal States or by the Chambers of Tax Consultants. They are fundamentally bound by the following rules of professional conduct:

  • Tax Consulting Act
  • Implementation Regulations on the Tax Consulting Act
  • Professional Rules
  • Scale of Fees for Tax Consultants

The Partners and employees of Stümpges & Partner mbB Public Auditors Tax Consultants, designated as "Public Auditors", as well as the Partnership itself are members of the Chamber of Public Accountants, Rauchstrasse 26, 10787 Berlin, and have been appointed by the Ministry of Economics North-Rhine Westphalia or by the Chamber of Public Accountants. They are fundamentally bound by the following rules of professional conduct:

  • Code for Public Auditors
  • Professional Charter for Public Auditors/Certified Accountants
  • Charter for Quality Control
  • Regulation on Official Seals
  • Regulation on Professional Liability Insurance for Public Auditors

The rules of professional conduct can be found on the website of the Chamber of Public Accountants (www.wpk.de) and of the Institute of Public Auditors (www.idw.de).

The professional liability insurance is with HDI Versicherung AG, Hanover, managed by K.P. Rölfs & Partner GmbH, Junggesellenstrasse 18, 44135 Dortmund.

The General Terms and Conditions of Assignment for Auditors and Firms of Auditors dated 1 January 2002 apply. Place of jurisdiction is Düsseldorf and Dortmund. pdf-download (Ger 2,2MB) 

4. References to copyright

The content and images published on the website of Stümpges & Partner mbB Public Auditors Tax Consultants are protected by copyright. Reproduction, download and storage are permitted exclusively for private use. Any farther-reaching use or exploitation is permitted exclusively with the prior, written consent of Stümpges & Partner mbB, and only with indication of sources and date.

5. Disclaimer, external links, viruses

Stümpges & Partner mbB Public Auditors Tax Consultants assumes no liability for the correctness, up-to-date status and completeness of the information compiled. The content provided cannot be a substitute for individual advising. We kindly ask you to contact us for farther-reaching and individual information. The information and references on this website are non-binding, even if a client relationship already exists between Stümpges & Partner mbB Public Auditors Tax Consultants and the user. Stümpges & Partner mbB Public Auditors Tax Consultants provides cross-references ("links") to third-party information as well as to the above mentioned websites of the Professional Chambers. This constitutes third-party content that Stümpges & Partner mbB Public Auditors Tax Consultants does not adopt as its own. As a precautionary measure, Stümpges & Partner mbB Public Auditors Tax Consultants expressly distances itself from all sites linked from this web presentation, including their structure and content. Stümpges & Partner mbB Public Auditors Tax Consultants will check the content, available for download from the own website, prior to publication using a state-of-the-art anti-virus program. When downloading, every user is nevertheless strongly advised to carry out a renewed check themselves using a state-of-the-art anti-virus program.

6. Communication via email

Communication via email is unsafe in terms of confidentiality and authenticity. In particular, data loss and the transmission of so-called computer viruses cannot be excluded with complete certainty. When we receive an email from you, we assume that we are authorised to reply via email or in another way. Should this not be the case, we request corresponding information. An enquiry via email shall not create a client relationship, nor can this be interpreted as a sign of an offer of conclusion of a client relationship. As immediate and on-time processing of emails cannot be guaranteed in all cases, any matters subject to a deadline must also be communicated to us by telephone or facsimile.

7. Data protection notice  

We can collect and store the following data - with no specific personal reference - for statistical purposes, either ourselves or through third parties, via access to our sites: number of sites called up, ranking of the sites visited, ranking of the links to external sites clicked on, sites from which files have been requested, name of the data, date and time of the request, data volume transferred, access status and description of the type of web browser used. You can revoke the said statistical processing by email, letter or facsimile to Stümpges & Partner mbB Public Auditors Tax Consultants. We do not use cookies (text files containing configuration information).

 
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