Legal notice

FORUM GmbH Wirtschaftsprüfungsgesellschaft

Contact:
Brienner St. 55 . 80333 München . Germany
Phone: +49 89 1711320
Fax: +49 89 17113211
Email:

Legal form, Register:
FORUM GmbH Wirtschaftsprüfungsgesellschaft Nummer HRB 1450522

Managing Director:
Tillmann Engelke, Auditor . Tax Advisor ¹⁾ + ²⁾
The above-named professionals (auditors, tax advisors) 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 Köln, Germany
(Public company with registered office in Cologne, registered in the Commercial Registry of the Cologne Local Court under the number HRB 21433)

Territorial limitation:

Auditors, Tax advisors: 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

Professional regulations:
1) = 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”))

2) = Tax Advisors:
Members of the Munich Chamber of Tax Advisors (Nederlinger St. 9, 80638 München, 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”)

Joint-Ventures:
Our company maintains in addition ongoing joint ventures with the following entities:
– the Tax Advice Company FORUM TREUHAND Steuerberatungsgesellschaft mbH(Brienner St. 55, D-80333 München, Germany)
– the Law Firm FORUM von Seelstrang & Partner mbB Rechtsanwälte. Steuerberater. Wirtschaftsprüfer (Brienner St. 55, D-80333 München, Germany)

Auditors and Tax Advisors are prohibited from entering into conflicts of interest pursuant to the professional regulations (§43 Auditor Regulations in connection with §49 Auditor Regulations and § 6 para. 1 Professional Code for the German Federal Chamber of Tax Advisors). The same applies to lawyers (§43a para. 4 German Federal Lawyers Act). Therefore, we will check for a conflict of interest before we accept work from a client

Out of court dispute resolution:
In the event of a legal pecuniary dispute between our company and our client, our company is generally prepared to participate proceedings at the arbitration board to resolve the dispute pursuant to §36(1) para. 1 no. 1 of the German Law on Alternative Dispute Resolution in Consumer Matters (VSBG). This applies irrespective of whether our client has entered into a mandate agreement with our company in the client’s capacity as consumer or business person. The General Consumer Arbitration Office is responsible for this: Straßburger Strasse 8, D-77694 Kehl am Rhein (www.verbraucher-schlichter.de)

Responsibility:
The following managing director of our Company is responsible for the content of this website including the contributions posted to it:
Tillmann Engelke (Auditor . Tax Advisor), place of business at Brienner St. 55, 80333 München, Germany

Note:
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

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Cornelia Hohenegg, www.raumfuergestaltung.de

Programming:
Florence Kotowski, www.kotowski-webdevelopment.com

Photos:
Darren Jacklin, www.jacklinfotos.com & Carolin Jacklin, www.carolinjacklin.com