Information Pursuant to Sect. 5 German Telemedia Act (TMG)

Breede Bohn Capelle Partnerschaft mbB
Steuerberater Wirtschaftsprüfer
Rödingsmarkt 33
20459 Hamburg

Phone: +49 (0) 40 – 37 48 01-0
Telefax: +49 (0) 40 – 37 48 01-10
Email: info@breede-capelle.de

Represented by:
Peter Capelle
Jennifer Bohn

Web Design by:
MediaHouse, Buchholz i.d. Nordheide

Photos/Artwork:
Hamburg, office space, headshots: Maik Carstensen – www.photo-design-hamburg.com
Service images (Businesses, Startups, Individuals): https://www.istockphoto.com (licensed)

Memberships/Affiliations:
We are members of the following chambers: Wirtschaftsprüferkammer (Chamber of Public Accountants) Berlin and Steuerberaterkammer (Chamber of Tax Consultants) Hamburg.

VAT ID:
Sales tax identification number according to Sect. 27 a of the Sales Tax Law: DE 186384313

Our firm has passed quality control by a third party and was awarded a certificate of participation in accordance with § 57a Abs. 6 Satz 3 WPO.

Supervisory Authority:
Wirtschaftsprüferkammer Berlin
Rauchstraße 26
10787 Berlin
https://www.wpk.de/

Job Title and Professional Regulations

Job title: Auditor, Tax Advisor
Chamber responsible: Wirtschaftsprüferkammer Berlin
Authorisation granted in: Germany

The following professional regulations apply to German auditors:

1. WPO – Wirtschaftsprüferordnung (Public Accountant Act);
2. BS WP/vBP – Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (Professional Charter);
3. Charter for Quality Assurance;
4. Certification regulation;
5. Liability insurance regulation for auditors;
For more information on professional regulations for German auditors please visit the Wirtschaftsprüferkammer at https://www.wpk.de/wpk/rechtsvorschriften.

The following professional regulations apply to German tax advisors:

1. Act on Tax Advisors (Steuerberatungsgesetz);
2. Act on Tax Advisors Ordinance (Durchführungsverordnung zum Steuerberatungsgesetz);
3. Tax Advisors’ Code of Conduct (Berufsordnung für Steuerberater);
4. Tax Advisors’ Fees Regulation (Steuerberatergebührenverordnung)
For more information on professional regulations for German tax advisors please contact the Bundessteuerberaterkammer, Behrenstraße 42, 10117 Berlin, or visit https://www.bstbk.de/de/themen/berufsrecht.

Information Regarding Professional Liability Insurance

Name and Registered Office of the Insurer:
Liberty Mutual Insurance Europe SE
Im Mediapark 8
50670 Köln

Scope of Insurance:
European Union

Meeting the Requirements of:

• § 67 Steuerberatungsgesetz (StBerG), §§ 51 ff. (Act on Tax Advisors): Regulation for compliance for tax advisors, authorized tax representatives, and tax consulting firms.
• § 54 Wirtschaftsprüferordnung (WPO) (Public Accountant Act) in conjunction with the regulation for liability insurance for auditors.

EU Dispute Resolution

The European Commission provides a platform for online dispute resolution (ODR): https://ec.europa.eu/consumers/odr/.
You will find our email address at the top of this notice.

Dispute Resolution Proceedings in front of a Consumer Arbitration Board

We are not willing or obliged to participate in dispute resolution proceedings in front of a consumer arbitration board.

Liability for Contents

As service providers, we are liable for our own content on this website according to Paragraph 7, Sect. 1 German Telemedia Act (TMG). However, according to paragraphs 8-10 German Telemedia Act (TMG), service providers are not obligated to permanently monitor submitted or stored information or to search for evidence indicating illegal activity.

Legal obligations to remove information or to block the use of information remain in place. In this case, liability is only possible at the time of knowledge about a specific violation of the law. Illegal contents will be removed immediately when brought to our attention.

Liability for Links

Our pages include links to external third-party websites. We have no influence on the contents of those websites, therefore we cannot be held responsible for those contents. Providers or administrators of linked websites are always responsible for their own contents.

The linked websites have been checked for possible violations of law at the time the links were published. Illegal contents were not detected at the time of the linking. A permanent monitoring of the contents of linked websites cannot be imposed without reasonable indications that there has been a violation of law. Illegal links will be removed immediately when brought to our attention.

Copyright

Contents and compilations published on these websites by the providers are subject to German copyright laws. Reproduction, editing, distribution as well as the use of any kind outside the scope of the copyright law require a written permission of the author or originator. Downloads and copies of these websites are permitted for private use only.
The commercial use of our contents without permission of the originator is prohibited.

Copyright laws of third parties are respected as long as the contents on these websites do not originate from the provider. Contributions of third parties on this site are indicated as such. However, if you notice any violations of copyright law, please inform us. Such contents will be removed immediately.