1.

Leidel and Partners

dr Leidel Stettmer EisenreichCertified Accountant Tax Advisor Legal Advisor

PartG

Kinoweg 494209 Regen

 

Partners with sole power of representation: Dr. Peter Leidel WP / StBRudolf Stettmer StBJakob Eisenreich WP / StB

Telephone 09921/954-0, fax 09921/95440, e-mail: info@leidel.de, web: www.leidel.de

Legal form: Partnership companyRegister entry: Entry in the partnership registerRegistry court: DeggendorfRegister number: PR 8Sales tax identification number in accordance with Section 27 a of the Sales Tax Act: DE206893063

2.

Leidel Partners GmbH

accounting firm

Kinoweg 494209 Regen

 

Management: Dr. Peter Leidel WP StBRudolf Stettmer StBJakob Eisenreich WP StB

Telephone 09921/954-0Felax 09921/95440E-Mail: info@leidel-wp.deWeb: www.leidel.de/wirtschaftspruefungLegal form: Limited liability companyRegister entry in the commercial registerRegistry court DeggendorfRegister number: HRB 5449Sales tax identification number in accordance with Section 27 a of the Sales Tax Act:

Competent supervisory authorities and chambers

Munich Chamber of Tax Advisors, Nederlinger Str. 9, 80638 Munich Berlin Chamber of Auditors, Rauchstr. 26, 10787 Berlin

job titles

Tax Advisor (awarded in the Federal Republic of Germany)Certified Public Accountant (awarded in the Federal Republic of Germany)Legal Counsel (awarded in the Federal Republic of Germany)

professional regulations

Tax consultant:

The profession of tax consultant is essentially subject to the following professional regulations:

Tax Advisory Act (StBerG) Implementation Ordinance for the Tax Advisory Act (DVStB) Professional Code of Conduct of the Federal Chamber of Tax Advisors for Tax Advisors (BOStB) Tax Advisor Fee Ordinance (StBVV)

The regulations can be viewed at the Federal Chamber of Tax Advisors at http://www.bstbk.de/ (there under downloads/Berufsrecht).

Auditors:

The profession of auditor is essentially subject to the following professional regulations:

Wirtschaftsprüferordnung (WPO), professional statutes for auditors (BS WP), statutes for quality control, seal ordinance, auditor professional liability insurance ordinance

The regulations can be viewed at the Chamber of Public Accountants at http://www.wpk.de/ (there under Service/Legal Provisions).

Legal Counsel:

The profession of legal counsel is essentially subject to the following professional regulations:

Professional Code (BORA)Federal Lawyer Regulations (BRAO)Federal Lawyer Fee Regulations (BRAGO)

The regulations can be viewed at the Federal Bar Association at http://www.brak.de/ (under Professional Rules).

 

Information according to the Consumer Dispute Settlement Act

 

There is no obligation and no willingness to participate in a dispute settlement procedure before a consumer arbitration board.

Disclaimer

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