HLB Dr. Stürzenhofecker - Hacker - Dr. Hußmann oHG

Company Information pursuant to Section 5 Telemediengesetz (Telemedia Act) and the Decree on Service Information Duties (DL-InfoVO)

HLB Dr. Hußmann & Kollegen GmbH & Co. KG
Auditing Company

Lohengrinstraße 2
90461 Nürnberg

Tel.: +49 (911) 94 97 7-0
Fax: +49 (911) 94 97 7-45/46

Postfach 44 01 55
90206 Nürnberg

HLB Dr. Stürzenhofecker · Hacker · Dr. Hußmann oHG
Tax Consultancy Services

Lohengrinstraße 2
90461 Nürnberg

Tel.: +49 (911) 94 97 7-0
Fax: +49 (911) 94 97 7-45/46

Postfach 44 01 55
90206 Nürnberg

Manager

Dr. Peter Hußmann
German public auditor, tax consultant and legal adviser
Roland Freund
German public auditor and tax consultant
Dr. Günter Kaindl
German public auditor and tax consultant
Dr. Stefan Lütke, WP, StB
German public auditor and tax consultant
Monique Schlenger-Götze
German public auditor and tax consultant

Partners

Dr. Peter Hußmann
German public auditor, tax consultant and legal adviser
Roland Freund
German public auditor and tax consultant
Dr. Günter Kaindl
German public auditor and tax consultant
Dr. Stefan Lütke
German public auditor and tax consultant

Registered office / head office

Nürnberg
District Court Nürnberg HRA 17739

Registered office / head office

Nürnberg
District Court Nürnberg HRA 8562

Value Added Tax Reg.No. according

to sec. 27 a of the Value Added Tax Act:

DE xx

Value Added Tax Reg.No. according

to sec. 27 a of the Value Added Tax Act:

DE 133 409 988

Responsible editor and webmaster for planning, implementing and supporting the Internet content as per TMG (Section 55 II RStV in connection with Section 5 TMG)

Dr. Günter Kaindl
HLB Dr. Stürzenhofecker-Hacker-Dr. Hußmann oHG Tax Consultancy Services
Lohengrinstraße 2
90461 Nürnberg

Associations and chambers responsible for the accreditation of our professionals:

Chamber of Tax Advisers Nürnberg
Karolinenstraße 28-30

90402 Nürnberg
Tel.: 09 11 / 94 62 6-0
Fax: 09 11 / 94 62 6-30
E-Mail:

Chamber of certified public accountant
Rauchstraße 26
10787 Berlin
Tel.: 030 / 72 61 61-0
Fax: 030 / 72 61 61-212
E-Mail
http://www.wpk.de

Supervisory authority for lawyers Nürnberg
Fürther Straße 115
90429 Nürnberg
Tel.: 09 11 / 9 26 33- 0
Fax: 09 11 / 9 26 33-33
http://www.rak-nbg.de

Certified public accountants [Wirtschaftsprüfer], tax advisors [Steuerberater] and legal counsels [Rechtsbeistände] (specific professional titles conferred in Germany) are subject to the regulations of their respective professional associations. The respective codes of conduct for professionals accredited in Germany can be found on the internet pages of the respective bar associations and chambers.

Regulations regarding job title law

For tax advisers

Tax Advice Law (Steuerberatungsgesetz - StBerG)
Regulation on implementing the rules for tax advisers, tax accountants and tax advice companies (DVStB)
Chamber of Tax Adviser’s professional code of conduct

The regulations can be viewed on the Federal Chamber of Tax Advisers’ website (Bundessteuerberaterkammer) http://www.bstbk.de (under downloads/professional regulations).

For auditors

Auditor Regulations (Wirtschaftsprüferordnung - WPO)
Work statutes for business auditors
Statutes for quality control
Seal ordinance
Auditors’ Professional Liability Ordinance

The regulations can be viewed on the Federal Chamber of Auditors’ website www.wpk.de (under Service/Legal Regulations).

For legal counsels

The Federal Lawyers’ Act [Bundesrechtsanwaltsordnung (BRAO)]
Professional Code of Conduct of the German Federal Bar Association [Berufsordnung der Bundesrechtsanwaltskammer (BORA)]
Specialist Lawyer Code [Fachanwaltsordnung (FAO)]
Scales of fees and charges for lawyers [Bundesgebührenordnung für Rechtsanwälte (BRAGO)]
German Lawyers’ Fees Act [Rechtsanwaltsvergütungsgesetz (RVG)]

For more information on the aforementioned professional regulations please refer to the web pages of the German Federal Bar [Bundesrechtsanwaltskammer]: www.brak.de.