FORUM GmbH Wirtschaftsprüfungsgesellschaft
Legal form, Register:
FORUM GmbH Wirtschaftsprüfungsgesellschaft Nummer HRB 1450522
Tillmann Engelke, Auditor, Tax Advisor 3) + 2)
The above-named professionals (lawyers, tax advisors, auditors) are admitted in accordance with the law of the Federal Republic of Germany and are members of the relevant professional associations set out below.
Value-Added tax identification no. (§ 27a Value-Added Tax Act):
VAT ID No.: DE225 808 433
Professional liability insurance:
Gothaer Allgemeine Versicherung AG (Gothaer General Insurance AG), Gothaer Allee 1, 50969 Cologne, Germany
(Public company with registered office in Cologne, registered in the Commercial Registry of the Cologne Local Court under the number HRB 21433)
Lawyers: The insurance coverage does not extend to claims arising from activities of the lawyer involving advice in non-European law or before non-European courts.
Tax advisors, Auditors: The insurance coverage does not extend in principle to claims brought before the courts of States that are outside the European Union, however this does not include the courts of Turkey and the States of the former Soviet Union (including Lithuania, Latvia and Estonia). The same applies with respect to the extent of territorial coverage for those claims that arise from a breach of or failure to have regard to foreign law. Under certain conditions the insurance coverage can, however, extend to courts and legal systems that are in principle excluded from insurance coverage in accordance with what was said above. The details in this regard result from the special insurance conditions of the above-mentioned insurer, which we would be pleased to provide to you.
1) = Lawyers Members of the Munich Chamber of Lawyers (Tal 33, 80331 Munich, Germany)
Lawyers are essentially subject to the following professional regulations:
– German Federal Lawyers’ Ordinance – Bundesrechtsanwaltsordnung (BRAO)
– German Lawyers’ Remuneration Act – Rechtsanwaltsvergütungsgesetz (RVG)
– Professional Ordinance for Lawyers – Berufsordnung der Rechtsanwälte (BORA)
– Specialist Lawyers’ Ordinance – Fachanwaltsordnung (FAO)
– Professional Regulations for Lawyers in the European Union – Berufsregeln der Rechtsanwälte der Europäischen Union (CCBE)
You can view and download the professional regulations that apply to lawyers on the website of the German Federal Chamber of Lawyers at “www.brak.de” (under the heading “Berufsrecht” – “Law of the Profession”) in German and English.
2) = Tax Advisors Members of the Munich Chamber of Tax Advisors (Nederlinger Strasse 9, 80638 Munich, Germany)
Tax Advisors are essentially subject to the following professional regulations:
– Tax Advisors Act – Steuerberatungsgesetz (StBerG)
– Implementation Ordinance for the Tax Advisors Act – Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)
– Professional Ordinance for the German Federal Chamber of Tax Advisors – Berufsordnung der Bundessteuerberaterkammer (BOStB)
– Tax Advisors’ Remuneration Ordinance – Steuerberatervergütungsverordnung (StBVV)
You can view and download the professional regulations applicable to tax advisors on the website of the Munich Chamber of Tax Advisors at “www.stbk-muc.de” (under the heading “Service für Besucher” – “Downloads”) (“Service for Visitors” – “Downloads”).
3) = Auditors Members of the Berlin Chamber of Auditors (Rauchstrasse 26, 10787 Berlin)
Auditors are essentially subject to the following professional regulations:
– Auditors’ Ordinance – Wirtschaftsprüferordnung (WPO)
– Professional Regulations for Auditors and Public Comptrollers – Berufssatzung für Wirtschaftsprüfer und vereidigte Buchprüfer (BS WP/vBP)
– Seal Ordinance – Siegel-Verordnung
– Auditors Professional Liability Insurance Ordinance – Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV)
You can view and download the professional regulations applicable to auditors on the website of the Berlin Chamber of Auditors at “www.wpk.de” (under the heading “Rechtsvorschriften” – (“Legal Provisions”)).
Multi-disciplinary practices / professional associations:
The partners named above have joined together in the form of a partnership with limited professional liability for ongoing professional practice.
Our partnership maintains in addition ongoing joint ventures with the following entities:
– FORUM Treuhand Steuerberatungsgesellschaft mbH (FORUM Trust Tax Advice Company with limited liability)
(Brienner Strasse 55, 80333 Munich, Germany)
– FORUM GmbH Wirtschaftsprüfungsgesellschaft (FORUM Audit Company with limited liability)
(Brienner Strase 55, 80333 Munich, Germany)
Professional regulations dictate that lawyers are not permitted to act where there is a conflict of interest (§ 43a para. 4 BRAO). The same applies to tax advisors (§ 6 para. 1 BOStB) and auditors (§ 43 WPO together with § 49 WPO). Therefore, before we accept an engagement we will conduct a conflict of interest check.
Out of court dispute resolution:
In the event of a dispute between our partnership and one of the clients of our law firm there is the option, on request, of an out-of court dispute resolution procedure with the Munich Chamber of Lawyers (§ 73 para. 2 no. 3 BRAO together with § 73 para. 5 BRAO), the Munich Chamber of Tax Advisors (§ 76 para. 2 no. 3 StBerG) or the Berlin Chamber of Auditors (§ 57 para. 2 no. 3 WPO).
The following partners of our partnership are responsible for the content of this website including the contributions posted to it:
Christoph Hohenegg, Lawyer, Accredited Commercial and Corporate Law Specialist, Accredited Tax Law Specialist (place of business at Brienner Strasse 55, 80333 Munich, Germany).
The information on this website is purely for the purposes of information and no claim is made that it is comprehensive. The information set out on this website, particularly the material made available for download under the heading “Client information” does not constitute legal, tax or any other form of advice.