Legal Information
Contact Information pursuant to Art. 5 of the German Media Code (§ 5 TMG) and Article 2 of the German Service Information Act (§ 2 DL-InfoV):
SMP Schinogl Müller & Partner
Private Partnership
Public Accountants (Germany) – Attorneys-at-Law (Germany) – Tax Accountants (Germany)
Certified Public Accountant (US CPA)
Place of Business: Frankfurt am Main
Partners:
RA StB Thomas Müller
WP CPA Dr. Thomas Schinogl
RA Oliver Pöschko
RA Heiko Hahn
Postal Address:
Hamburger Allee 2-4 / Westendgate
60486 Frankfurt am Main
Germany
Telefone: 069-27118-0
Telefax: 069-27118-151
VAT Identification No. (USt-ID-NR.): DE189640773
The professional liability insurance of SMP is established at HDI Versicherungs AG, HDI-Platz 1, 30633 Hannover, Germany.
All Attorneys at Law, Tax Accountants and Public Accountants working for SMP are licensed / admitted to the Bar in the Federal Republic of Germany.
The professional rules of conduct for German Attorneys at Law are, among others, the Federal Attorney’s Act (Bundesrechtsanwaltsordnung), the Attorneys’ Professional Act (Berufsordnung der Rechtsanwälte), the Specialized Attorneys’ Act (Fachanwaltsordnung), the Lawyers’ Remuneration Act (Rechtsanwaltsvergütungsgesetz) and the European Union Lawyers’ Professional Rules of Conduct (Berufsregeln der Rechtsanwälte der Europäischen Union). Full text versions of the above professional rules of conduct are available at the Internet Homepage of the German Federal Bar (Bundesrechtsanwaltskammer) at http://www.brak.de/(see Section “Berufsrecht”).
Bar association in charge for SMP: Frankfurt am Main Bar Council (Rechtsanwaltskammer Frankfurt am Main)
The professional rules of conduct for German Tax Acountants are, among others, the German Tax Accounting Code (Steuerberatungsgesetz) and its implementing ordinance (DVStB), the Tax Accountants’ Remuneration Act (Steuerberatungsvergütungsverordnung) and the Professional Rules of Conduct of the Federal Tax Accountants’ Chamber (Berufsordnung der Bundessteuerberaterkammer), including the Specialized Tax Accountants’ Act (Fachberaterordnung). Full text versions of the above professional rules of conduct are available at the Internet Homepage of the Federal Chamber of Tax Accountants (Bundessteuerberaterkammer)at http://www.bstbk.de/ (see Section „Ihr Steuerberater / Berufsrecht“).
Chamber of Tax Accountants in charge for SMP: Chamber of Tax Accountants for the State of Hessen (Steuerberaterkammer Hessen)
The professional rules of conduct for German Public Accountants are, among others, the German Public Accountants’ Act (Wirtschaftsprüferordnung), the Professional Rules of Public Accountants and Registered Auditors (Berufssatzung der Wirtschaftsprüfer und vereidigten Buchprüfer) the Quality Control Act (Satzung für Qualitätskontrolle), the Regulation Concerning the Use of Seals (Siegelverordnung), the Public Accountants’ Professional Liability Insurance Act (Wirtschaftsprüferberufshaftpflichtversicherungsordnung) and the Rules of Organization of the Public Accountants’ Chamber (Organisationsordnung der Wirtschaftsprüferkammer) Full text versions of the above professional rules of conduct are available at the Internet Homepage of the Public Accountants’ Chamber (Wirtschaftsprüferkammer) at http://www.wpk.de/ (see Section „WPK / Rechtsvorschriften“).
Professional Chamber: Public Accountants’ Chamber (Wirtschaftsprüferkammer)
Contact Information
SMP Schinogl Müller & Partner GbR
Wirtschaftsprüfer, Rechtsanwälte und Steuerberater
Certified Public Accountant
Hamburger Allee 2-4 WestendGate • 60486 Frankfurt am Main • Germany
Tel.: 069 27118-0 • Fax: 069 27118-151
email: mailto:
- AGN International Ltd (and its regional affiliates; together “AGN”) is a not-for-profit worldwide membership association of separate and independent accounting and advisory businesses. AGN does not provide services to the clients of its members, which are provided by Members alone. AGN and its Members are not in partnership together, they are neither agents of nor obligate one another, and they are not responsible or liable for each other’s services, actions or inactions.
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