Colophon and Disclaimer

Colophon

This website is a joint service of the following providers:
  • Heisterborg GmbH & Co. KG Steuerberatungsgesellschaft
  • Heisterborg Holding GmbH Steuerberatungsgesellschaft
  • Heisterborg Audit GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
  • Heisterborg Rechtsberatungsgesellschaft mbH
  • Heisterborg International Steuerberatungsgesellschaft mbH
  • Heisterborg International Rechtsanwaltsgesellschaft mbH

Headquarters:

Eschstraße 111
48703 Stadtlohn
Tel. +49 (0) 25 63 / 922 0
Fax +49 (0) 25 63 / 922 999
info@heisterborg.de
www.heisterborg.de

Branches:

Heisterborg GmbH & Co. KG Steuerberatungsgesellschaft
Ahauser Strasse 32
48599 Gronau-Epe
Tel.: +49 (0) 25 65 / 9333-0
Fax: +49 (0) 25 65 / 9333-19

Am Mittelhafen 20
48155 Münster
Tel.: +49 (0) 251 / 97 99 30-0
Fax: +49 (0) 251 / 97 99 30-99

Heisterborg International Steuerberatungsgesellschaft mbH
Pliniusstrasse 8
48488 Emsbüren
Tel. +49 (0) 59 03 / 96 89 0 0
Fax +49 (0) 59 03 / 96 89 0 99
info@heisterborg-international.de
www.heisterborg-international.de

Heisterborg International Rechtsanwaltsgesellschaft mbH
Pliniusstrasse 10
48488 Emsbüren
Tel. +49 (0) 59 03 / 96 89 0 60
Fax +49 (0) 59 03 / 96 89 0 99
info@heisterborg-international.de
www.heisterborg-international.de

Am Mittelhafen 20
48155 Münster
Tel.: +49 (0) 251 / 97 99 30-0
Fax: +49 (0) 251 / 97 99 30-99

Heisterborg GmbH & Co. KG Steuerberatungsgesellschaft
VAT number DE 327 658 494, Coesfeld District Court, HRA 8934

Personally liable partner / represented by:

Heisterborg Holding GmbH Steuerberatungsgesellschaft
Eschstraße 111, 48703 Stadtlohn, Germany

Represented by:

Dipl.-Kfm. (FH) Carsten Kuglarz, Steuerberater, Fachberater für das Baugewerbe und das Handwerk (IFU / ISM gGmbH)│Michael Albers, Steuerberater, Fachberater for Restrukturierung und Unternehmensplanung (DStV eV)│Dipl.-Betriebsw. (FH) Heike Wissing, LL.M., Steuerberaterin │Dipl.- Kfm. (FH) Jan Hartmann, Steuerberater, Fachberater für Internationales Steuerrecht│Markus Heming, Steuerberater│Tim Slaba, LL.M., Wirtschaftsprüfer, Steuerberater│Pia Wolters, LL.M., Steuerberaterin│Dipl.-Kfm. (FH) Dirk Meyer, Wirtschaftsprüfer, Steuerberater

VAT number of the managing partner GmbH: DE 177 100 236, Coesfeld Local Court, HRB 3510.

Heisterborg Holding GmbH Steuerberatungsgesellschaft Management:

Dipl.-Kfm. (FH) Carsten Kuglarz, Steuerberater, Fachberater für das Baugewerbe und das Handwerk (IFU / ISM gGmbH)│Michael Albers, Steuerberater, Fachberater for Restrukturierung und Unternehmensplanung (DStV eV)│Dipl.-Betriebsw. (FH) Heike Wissing, LL.M., Steuerberaterin │Dipl.- Kfm. (FH) Jan Hartmann, Steuerberater, Fachberater für Internationales Steuerrecht│Markus Heming, Steuerberater│Tim Slaba, LL.M., Wirtschaftsprüfer, Steuerberater│Pia Wolters, LL.M., Steuerberaterin│Dipl.-Kfm. (FH) Dirk Meyer, Wirtschaftsprüfer, Steuerberater

VAT number DE 177 100 236, Coesfeld District Court, HRB 3510.

Heisterborg Audit GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Management:
Dipl.-Kfm. (FH) Dirk Meyer, Wirtschaftsprüfer, Steuerberater │Tim Slaba, LL.M., Wirtschaftsprüfer, Steuerberater

VAT number DE 320 055 412, Coesfeld District Court, HRB 17652.

Heisterborg Rechtsberatungsgesellschaft mbH
Management:
Marion Wenning, Rechtsanwalt, Fachanwalt für Arbeitsrecht│Dipl.-Rechtspfleger (FH) Berthold Brombach, Rechtsanwalt, Steuerberater, Fachanwalt für Handels- und Gesellschaftsrecht, Fachanwalt für Steuerrecht

VAT number DE 359 208 332, Coesfeld District Court, HRB 21055.

Heisterborg International Steuerberatungsgesellschaft mbH
Management:
Dipl.-Kfm. (FH) Jan Hartmann, Steuerberater, Fachberater für Internationales Steuerrecht │ Dipl.-Kfm. (FH) Carsten Kuglarz, Steuerberater, Fachberater für Internationales Steuerrecht (IFU / ISM gGmbH) │ Michael Albers, Steuerberater, Fachberater für Restrukturierung und Unternehmensplanung (DStV eV) │ Pia Wolters, LL.M., Steuerberaterin

VAT number DE 277 979 884, Coesfeld District Court, HRB 12905.

Heisterborg International Rechtsanwaltsgesellschaft mbH
Management:
Alexander Sanio, Rechtsanwalt, Fachanwalt für Internationales Wirtschaftsrecht │mr. Kristin Schenkel, Rechtsanwältin

VAT number DE 289 769 277, Coesfeld District Court, HRB 14162.

Professional title and professional regulations

Professional title: Steuerberater
Competent chamber:
Steuerberaterkammer Westfalen-Lippe
Erphostrasse 43
48145 Münster
Tel.: 0251/41764-0
fax: 0251/41764-27
mail(at)stbk-westfalen-lippe.de

Awarded in:
Germany

The profession of tax advisor is essentially subject to the following professional rules:

Professional title: Wirtschaftsprüfer
Competent chamber:
The competent chamber is the Berlin Court of Audit. The professional regulations can be viewed there at: www.wpk.de.

Awarded in:
Germany

The following professional rules apply:
  • German Code of Public Accountants (WPO)
  • Professional statute for accountants/certified accountants (BS WP/vBP)
  • Quality Control Statutes
  • Stamp Ordinance (Siegel-VO)
  • Accountants Liability Insurance Regulations (WPBHV)

Professional title: Rechtsanwalt
Competent chamber:
Hamm Bar Association
Ostenallee 18
59063 Hamm
Germany
Tel.: 02381 / 985000
Email: info@rak-hamm.de

Awarded in:
Germany

The following professional rules apply:
  • Federal Law Lawyers (BRAO) available at: https://www.gesetze-im-internet.de/brao/
  • Code of Professional Conduct for Lawyers (BORA) available at: https://dejure.org/gesetze/BORA
  • The regulations of the specialized lawyer (FAO) can be consulted at: https://www.anwaltakademie.de/fachanwaltslehrgaenge/fachanwaltsordnung
  • Lawyers' Compensation Act (RVG) available at: https://www.gesetze-im-internet.de/rvg/RVG.pdf
  • Rules of Conduct for Lawyers in the European Union (CCBE) available at: https://www.ccbe.eu/NTCdocument/newsletter_20_depdf4_1209980014.pdf

Information about professional liability insurance

Heisterborg has professional liability insurance for its lawyers, tax advisors and accountants. The professional liability insurance is held by HDI Versicherungs-AG in Hannover. The geographical scope of the insurance coverage includes legal advice in the Member States of the European Union and meets at least the legal requirements in accordance with §51 of the Federal Lawyers Act (BRAO), §67 of the Tax Advice Act (StBerG) in conjunction with §§ 51 et seq. of the Regulation on the implementation of the regulation on tax consultants, tax agents and tax consultancy firms (DVStB), as well as §54 of the Accountants Act (WPO) in conjunction with the Regulation on professional liability insurance for accountants and sworn accountants (WPBHV).

Out-of-court dispute resolution

In the event of disputes between lawyers and their clients, there is the possibility of out-of-court dispute resolution on request to the Rechtsanwaltskammer of Hamm (pursuant to Article 73, paragraph 2, No. 3 in conjunction with Article 73, paragraph 5 BRAO) or to the Arbitration Council of the Bar (Article 191f BRAO) at the Bar Association, which can be found on the Internet via the Bar Association homepage (www.brak.de), e-mail: schlichtungsstelle@brak.de. Further details on the information obligations under the DL-InfoV and on the arbitration bodies of the legal profession can also be obtained from the Hamm Bar Association (www.rak-hamm.de).

Consumer Dispute Settlement/Universal Arbitration Board
We are not willing or obliged to participate in dispute resolution proceedings before a consumer arbitration board.

Disclaimer

1. Contents of the online offer

The author does not guarantee the topicality, correctness, completeness or quality of the information provided. Liability claims against the author regarding material or non-material damage caused by the use or non-use of the information provided or by the use of incorrect or incomplete information are excluded, unless the author has demonstrably acted with intent or gross negligence.


All offers are without obligation and non-binding. The author expressly reserves the right to change, supplement, delete parts of the pages or the entire offer without prior notice or to temporarily or permanently discontinue publication.

2. References and links

The author is not responsible for any content linked or referred to from his pages – unless he has full knowledge of illegal content and would be able to prevent visitors to his site from viewing those pages.


The author hereby expressly declares that at the time the links were created, no illegal content was visible on the linked pages. The author has no influence on the current and future design, content or authorship of the linked pages. He therefore hereby expressly distances himself from all contents of all linked pages that were changed after the link was set. This statement applies to all links and references placed within the own Internet offer, as well as to external entries in guest books set up by the author, discussion forums, link directories, mailing lists and all other forms of databases to which external write access is possible. Liability for illegal, incorrect or incomplete contents and in particular for damages resulting from the use or non-use of such information lies solely with the provider of the site to which reference is made and not with the person who merely provides links to the site. relevant publication.

3. Copyright and trademark law

The author endeavors to observe the copyrights of the images, graphics, sound documents, video sequences and texts used in all publications, to use images, graphics, sound documents, video sequences and texts created by himself or to use license-free images, sound documents, video sequences and texts to use.


All brand names and trademarks mentioned on the website and possibly protected by third parties are subject without restriction to the provisions of the applicable trademark law and the ownership rights of the respective registered owners. The mere mention of a trademark does not imply that it is not protected by the rights of third parties!


The copyright for published objects created by the author himself remains solely with the author of the pages. Reproduction or use of objects such as diagrams, sounds or texts in other electronic or printed publications is not permitted without the author's permission.

4. Data protection

If the option to enter personal or business data (email addresses, name, addresses) is offered, the entry of this data is voluntary. The use and payment of all services offered are permitted - if and to the extent technically possible and reasonable - without mentioning personal data or stating anonymized data or an alias. The use of published postal addresses, telephone or fax numbers and e-mail addresses for marketing purposes is prohibited. Offenders who send unwanted spam messages will be punished. We expressly reserve the right to take legal action against the senders of so-called spam emails if this prohibition is violated.

5. Legal validity of this disclaimer

This disclaimer should be regarded as part of the internet publication from which you were referred. If parts or individual terms of this statement are not legal or correct, the content or validity of the remaining parts remains unaffected by this fact.

Gender note

In order to improve readability, the simultaneous use of the language forms male, female and diverse (m/f/d) is refrained from. All references to persons apply equally to all genders.

Would you like to receive limitless advice?

Please feel free to inquire about what we can do for you.