KBHT Kalus + Hilger PartG mbB

Wirtschaftsprüfer, Steuerberater, Rechtsanwälte
StB Thomas Schnettler
StB Volkher Schlegel
Europadamm 4
41460 Neuss / Germany

Telefon: +49 (0) 2131 / 92 43 – 0

The KBHT trade name combines legally and financially independent firms and partnerships that are all part of the KBHT group. These firms and partnerships cannot obligate each other and are liable only for their own acts and omissions, and not those of each other.

The professional designations “Wirtschaftsprüfer” [German Public Auditor] and “Steuerberater” [Tax Consultant] and “Lawyer” were awarded in the Federal Republic of Germany (Federal State North Rhine-Westphalia).

The professional activities of German public auditors are governed primarily by the following professional regulations, which are available on the website of the German Chamber of Auditors, Wirtschaftsprüferkammer (www.wpk.de):

• WPO – German Public Auditors Act
• BS WP/vBP – Statute for Auditors/Chartered Accountants
• Quality Assurance Charter
• Seal Regulation
• Auditors’ Professional Indemnity Insurance Regulation

The professional activities of German tax consultants are governed primarily by the following professional regulations, which are available on the website of the Federal Chamber of Tax Consultants, Bundessteuerberaterkammer (www.bstbk.de):

• StBerG – German Tax Consultancy Act
• Regulation on Implementing the Tax Consultancy Act (DVStB)
• Professional Code of Conduct for Tax Consultants (BOStB)
• StBVV – German Regulation on Tax Consultants’ Fees
• Principles of the German Regulation on Tax Consultants’ Fees

The professional activities of German lawyers are governed primarily by the following professional regulations, which are available on the website of the Federal Chamber of Lawyers, Bundesrechtsanwaltskammer (www.brak.de):

• BRAO – Federal Lawyers’ Act
• BORA – Professional Code of Conduct for Lawyers
• Specialist Lawyers Regulation
• RVG – Act on the Remuneration of Lawyers

• ode of Conduct for Lawyers in the European Union (CCBE)

• Act Regulating the Activity of European Lawyers in Germany

Partnership Register: PR 3948 Essen Local Court
VAT identification number: DE 177068813

Steuerberaterkammer Düsseldorf
Grafenberger Allee 98
40237 Düsseldorf / Germany
Telefon: +49 (0) 211 / 6 69 06 – 0
Telefax: +49 (0) 211 / 6 69 06 – 60

Rechtsanwaltskammer Düsseldorf
Freiligratherstraße 25
40479 Düsseldorf / Germany
Telefon: +49 (0) 211 / 4 95 02 – 0
Telefax: +49 (0) 211 / 4 95 02 – 28

Wirtschaftsprüferkammer (WPK)
Rauchstraße 26
10787 Berlin / Germany
Telefon: +49 (0) 30 / 72 61 61 – 0
Telefax: +49 (0) 30 / 72 61 61 – 212

Abschlussprüferaufsichtskommisson (APAK)
Rauchstr. 26
10787 Berlin / Germany

KBHT Steuer- und Wirtschaftsberatung GmbH

Wirtschaftsprüfungsgesellschaft
Europadamm 4
41460 Neuss / Germany
Telefon: +49 (0) 2131 / 92 43 – 0

Managing Directors:
WP/StB Michael Dust, WP/StB Michael Thelen, WP/StB Ullrich Bork, WP/StB Ernst Thomas, WP/StB Roland Dreizehner, WP/StB Peter Müller
StB Volkher Schlegel, StB Thorsten Schellenberg, StB Dr. Martin Heyes

HRB 8899, Neuss Local Court
VAT identification number: DE 812677257

Wirtschaftsprüferkammer (WPK)
Rauchstraße 26
10787 Berlin / Germany
Telefon: +49 (0) 30 / 72 61 61 – 0
Telefax: +49 (0) 30 / 72 61 61 – 212

Abschlussprüferaufsichtskommisson (APAK)
Rauchstr. 26
10787 Berlin / Germany

KBHT Steuer- und Wirtschaftsberatung GmbH Wirtschaftsprüfungsgesellschaft and KBHT Kalus + Hilger PartG mbB Wirtschaftsprüfer Steuerberater Rechtsanwälte have professional indemnity insurance as required by Section 54 WPO, Section 67 StBerG and 59j BRAO, underwritten by Zurich plc NfD, 53287 Bonn, Germany. The territorial coverage is worldwide.

KBHT Salker & Partner

Partnerschaftsgesellschaft
Steuerberater
StB Stefan Salker
Bergstraße 9
40699 Erkrath / Germany
Telefon: +49 (0) 2104 / 17 55 – 0
Telefax: +49 (0) 911 / 14 75 55 20

Partnership Register: PR 930 Essen Local Court
VAT identification number: DE 224471191

Steuerberaterkammer Düsseldorf
Uhlandstraße 11
40237 Düsseldorf / Germany
Telefon: +49 (0) 211 / 6 69 06 – 0
Telefax: +49 (0) 211 / 6 69 06 – 60

KBHT Salker & Partner Partnerschaftsgesellschaft Steuerberater has professional indemnity insurance as required by Section 67 StBerG, underwritten by Zurich plc NfD, 53287 Bonn, Germany. The territorial coverage is worldwide.

KBHT Müller, Dreizehner & Kollegen

Wirtschaftsprüfer, Steuerberater, Rechtsanwälte

StB Thomas Schnettler
StB Volkher Schlegel

Max-Delbrück-Str. 12-16
D-51377 Leverkusen / Germany
Tel.: +49 (0) 214 / 87 0 91 – 0

VAT identification number: DE 275297044

Wirtschaftsprüferkammer (WPK)
Rauchstraße 26
10787 Berlin / Germany
Telefon: +49 (0) 30 / 72 61 61 – 0
Telefax: +49 (0) 30 / 72 61 61 – 212

Steuerberaterkammer Köln
Volksgartenstraße 48
50677 Cologne / Germany
Telefon: +49 (0) 221 /3 36 43 – 0
Telefax: +49 (0) 221 /3 36 43 – 43

Rechtsanwaltskammer Köln
Riehler Str. 30
50668 Cologne / Germany
Tel: +49 (0) 221 / 97 30 10 – 0
Fax: +49 (0) 221 / 97 30 10 – 50

KBHT Müller, Dreizehner & Kollegen Wirtschaftsprüfer Steuerberater Rechtsanwälte has professional indemnity insurance as required by Section 54 WPO, Section 67 StBerG and 59j BRAO, underwritten by Zurich plc NfD, 53287 Bonn, Germany. The territorial coverage is worldwide.

KBHT Müller, Berger & Kollegen

Steuerberater
StB André Berger
Philippstr. 27
D-52349 Düren / Germany
Tel.: +49 (0) 2421 / 69 381 – 0
Fax: +49 (0) 2421 / 69 381 – 50

VAT identification number: DE 316237380

Steuerberaterkammer Köln
Volksgartenstraße 48
50677 Cologne / Germany
Telefon: +49 (0) 221 /3 36 43 – 0
Telefax: +49 (0) 221 /3 36 43 – 43

Rechtsanwaltskammer Köln
Riehler Str. 30
50668 Cologne / Germany
Tel: +49 (0) 221 / 97 30 10 – 0
Fax: +49 (0) 221 / 97 30 10 – 50

KBHT Müller, Berger & Kollegen Steuerberater Rechtsanwälte has professional indemnity insurance as required by Section 67 StBerG and 59j BRAO, underwritten by Zurich plc NfD, 53287 Bonn, Germany. The territorial coverage is worldwide.

Alternative dispute resolution (note acc. to Section 36 of the German Act on Alternative Dispute Resolution in Consumer Matters (VSBG)):

In compliance with our requirement under Section 36 (1) of the German Act on Alternative Dispute Resolution in Consumer Matters (VSBG), please note that we will not, nor are required to, participate in dispute settlement procedures before a consumer arbitration body within the meaning of Section 2 of the German Act on Alternative Dispute Resolution in Consumer Matters. In compliance with our requirement under the Alternative Online Dispute Resolution in Consumer Matters, please note that the European Commission has established an internet platform for out-of-court online settlements at http://ec.europa.eu/consumers/odr/.

You can contact us by e-mail at neuss@kbht.de.

Linking Policy

This website contains links to third-party websites. These third-party websites are not necessarily presented in a frame on this website. KBHT has no control over the contents on these sites. The information, products or services offered on these sites is provided for your convenience only and the inclusion of any link does not imply that KBHT checks, endorses, approves or agrees with these third-party websites. KBHT has not issued or caused to be issued any advertisements which may appear on these third party websites. KBHT therefore assumes no responsibility, on whatever legal grounds, for the content of third-party websites.

Legal Disclaimer

“While every attempt is made to ensure that the information contained on the website is accurate and up to date, KBHT makes no representations, warranties or undertakings about its accuracy, completeness or relevance. Any reliance you place on such information is strictly at your own risk. Articles/publications linked to or included in this website are the opinion of the author only and do not necessarily represent the opinion of KBHT. The use of the website alone does not imply the formation of any contractual relationship between the user and KBHT.”