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I. Imprint

Editorial responsibility
Oliver Warneboldt, Dr Benjamin Lüders

Lüders Warneboldt Tax Consultants PartGmbB
To the Blue Lake 5
31275 Lehrte

Partnership register: PR 100355
Register court: Local court Hanover

Partners authorised to represent:
Oliver Warneboldt
Dr Benjamin Lüders
Stefan Gemmeke

Location Lehrte (registered office of the company):
Zum Blauen See 5
31275 Lehrte

Telephone: +49 5132 8268-0
Fax: +49 5132 8268-97
E-mail: info@lueders-warneboldt.de

Hanover location:
Loebensteinstraße 37
30175 Hanover

Phone: +49 511 543589-0
Fax: +49 511 543589-99
E-mail: info@lueders-warneboldt.de

Sales tax ID
Sales tax identification number according to § 27 a sales tax law:
DE213015169

Consumer dispute resolution/universal arbitration centre
We are not willing or obliged to participate in dispute resolution proceedings before a consumer arbitration board.

Professional liability insurance
ERGO Insurance Group AG
Victoriaplatz 2
40198 Düsseldorf

Information on the territorial scope:

The insurance cover includes services within Europe, Turkey and the states on the territory of the former Soviet Union including Lithuania, Latvia and Estonia.

Professional regulations
The following professional regulations essentially apply to the individual professional groups:

Lawyers
BRAO-Bundesrechtsanwaltsordnung (Federal Lawyers’ Act)
BORA – Professional Code of Conduct for Lawyers
Specialist lawyer regulations
Code of Conduct for Lawyers in the European Community (CCBE)
Law on the Activities of European Lawyers in Germany (EuRAG) of 9 March 2000 (BGBl. I p. 182)
Law Implementing the Directives of the European Community pertaining to the professional law regulating the legal profession
RVG – Lawyers’ Fees Act

Tax consultant
Federal Chamber of Tax Consultants
StBerG – Tax Consultancy Act
DVStB Implementing Ordinance to the Tax Consultancy Act
BOStB-Berufsordnung der Bundessteuerberaterkammer
StBGebV-Tax Advisor Fee Ordinance

Auditors
Auditors’ Code (WPO)
Professional statutes for auditors / sworn accountants (BS WP/vBP)
Statutes for quality control
Seal Regulation
Auditor Professional Liability Insurance Ordinance (WPBHV)

A summary of all relevant regulations can be found at: http: //www.wpk.de/wpk/rechtsvorschriften/.

Authorisation of the professionals
All lawyers in the partnership are admitted in Germany and are members of the bar associations of their respective locations (Hanover and Lehrte – Celle Bar Association).

The bar associations also exercise professional supervision.

Celle Bar Association
Bahnhofstraße 5
29221 Celle
Telephone +49 5141 9282-0
Fax +49 5141 9282-42
E-mail: info@rakcelle.de

The tax consultants belong to the Chamber of Tax Consultants, which also exercises professional supervision.

Chamber of Tax Consultants of Lower Saxony
Adenaueralle 20
30175 Hanover
Telephone: +49 511 28890 – 0
Fax: +49 511 28340 – 32
E-mail: info@stbk-niedersachsen.de

The auditors are members of the Chamber of Auditors, which also exercises professional supervision.

Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
Telephone: +49 30 726161 – 0
Fax: +49 30 726161 – 212
E-mail: kontakt@wpk.de

Lower Saxony Ministry of Economic Affairs, Labour and Transport
Friedrichswall 1
30159 Hanover
E-mail: info@mw-niedersachsen.de

Lüders Lawyers PartGmbB
Zum Blauen See 5
31275 Lehrte

Partnership register: PR 201208
Register court: Local court Hanover

Partners authorised to represent:
Dr Otto Lüders
Dr Benjamin Lüders
Dr Torsten Neumann

Seat of the law firm:
Zum Blauen See 5
31275 Lehrte

Telephone: +49 5132 8268 – 51
Fax: +49 5132 8268 – 97
E-mail: mail@lueders-warneboldt.de

Branch office:
Loebensteinstraße 37
30175 Hanover

Telephone: +49 511 543589 – 0
Fax: +49 511 543589 – 97
E-mail: mail@lueders-warneboldt.de

The lawyers and notaries Dr Benjamin Lüders and Dr Torsten Neumann work as notaries at the Hanover office.

Value added tax ID
Value added tax identification number according to § 27 a Value Added Tax Act:
DE327460250

Dispute resolution
In the event of disputes between lawyers and their clients, there is the possibility of out-of-court dispute resolution upon request at the regional bar association at the respective law firm location (pursuant to Section 73 (2) No. 3 in conjunction with Section 73 (5) BRAO) or at the arbitration centre of the legal profession (Section 191f BRAO) at the Federal Bar Association, which can be found on the Internet via the homepage http://www.schlichtungsstelle-der-rechtsanwaltschaft.de, e-mail: schlichtungsstelle@s-d-r.org.

EU platform for out-of-court online dispute resolution: http: //ec.europa.eu/consumers/odr/

We are not obliged and not willing to participate in a dispute resolution procedure before a consumer arbitration board.

Professional liability insurance
ERGO Insurance Group AG
Victoriaplatz 2
40198 Düsseldorf

Information on the territorial scope:
The insurance cover includes notarial activities within Germany.

Authorisation of the professionals
The notaries are members of the Celle Chamber of Notaries.

Chamber of Notaries Celle:
Riemannstr. 15
29225 Celle
Telephone: +49 5141 9494 – 0
Fax: +49 5141 9494 – 94
E-mail: kontakt@celle-notarkammer.de

The competence of the supervisory authority is based on § 92 BNotO.

Professional regulations
The following professional regulations essentially apply to the individual professional groups:

Lawyers
BRAO-Bundesrechtsanwaltsordnung (Federal Lawyers’ Act)
BORA – Professional Code of Conduct for Lawyers
Specialist lawyer regulations
Code of Conduct for Lawyers in the European Community (CCBE)
Law on the Activities of European Lawyers in Germany (EuRAG) of 9 March 2000 (BGBl. I p. 182)
Law Implementing the Directives of the European Community pertaining to the professional law regulating the legal profession
RVG – Lawyers’ Fees Act

Notaries
Federal Notarial Code
Notarisation Act
Guidelines of the chambers of notaries
Service regulations for notaries
GNotKG
NotAktVV

N.Treuhand GmbH Auditing company
Loebensteinstrasse 37
30175 Hanover

Commercial register: HRB 206388
Register court: Local court Hanover

Managing directors authorised to represent the company
Oliver Warneboldt, Stefan Gemmeke

Location
Loebensteinstraße 37
30175 Hanover

Phone: +49 511 543589 – 0
Fax: +49 511 543589 – 99
E-mail: info@ntreuhand.de

Sales tax ID
Sales tax identification number according to § 27 a sales tax law
DE274302987

Consumer dispute resolution/universal arbitration centre
We are not willing or obliged to participate in dispute resolution proceedings before a consumer arbitration board.

Professional liability insurance
Wiesbaden insurance office
Dotzheimer Street 23
65185 Wiesbaden

Information on the territorial scope:
The insurance cover includes services within Europe, Turkey and the states on the territory of the former Soviet Union including Lithuania, Latvia and Estonia.

Professional regulations
Auditors’ Code (WPO)
Professional statutes for auditors / sworn accountants (BS WP/vBP)
Statutes for quality control
Seal Responsibility
Auditors’ Professional Liability Insurance Ordinance (WPBHV)

A summary of all relevant regulations can be found at: http: //www.wpk.de/wpk/rechtsvorschriften/.

Authorisation of professionals
Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
Telephone: +49 30 726161 – 0
Fax: +49 30 726161 – 212
Email: kontakt@wpk.de

Lüders Warneboldt Management Consultancy GmbH
Loebensteinstraße 37
30175 Hanover

Commercial register: HRB 209025
Register court: Local court Hanover

Authorised managing director
Dr Christoph Lüders

Location
Loebensteinstraße 37
30175 Hanover

Phone: +49 511 543589-0
Fax: +49 511 543589-99
E-mail: mail@lueders-warneboldt.de

Sales tax ID
Sales tax identification number according to § 27 a sales tax law:
DE285081687

Consumer dispute resolution/universal arbitration centre
We are not willing or obliged to participate in dispute resolution proceedings before a consumer arbitration board.

II Exclusion of liability

Every effort has been made to ensure the accuracy of the information and links contained on this website. Despite careful checking of the content, we accept no liability for the content of external links. The operators of the linked pages are solely responsible for their content.

Due to the nature of the Internet as a medium and the risks of interruption or cancellation of the transmission of information, any liability in connection with the use of the information, the links or reliance on their accuracy is excluded.

All information on this website is for general information purposes only. In particular, it does not constitute legal advice. Much of the information is updated regularly to ensure that the latest version is included.

III Design, realisation and photography

Design:

Agency for brand sharpening

Technical realisation:

Fokuspokus GmbH

Photo credits:

Patrice Kunte | Fokuspokus GmbH
Janko Woltersmann
istockphoto.com