Information pursuant to section 5 German Tele Media Act and the Regulation on Service Information Requirements:

Clifford Chance Partnerschaftsgesellschaft von Rechtsanwälten, Wirtschaftsprüfern, Steuerberatern und Solicitors (Local Court of Frankfurt am Main, PR 1000) is responsible for the content of this website.

A list of all partners of Clifford Chance Partnerschaftsgesellschaft von Rechtsanwälten, Wirtschaftsprüfern, Steuerberatern und Solicitors can be found on our website.

The Partnerschaftsgesellschaft has its registered office in Frankfurt am Main and is registered at Frankfurt am Main Local Court (Amtsgericht, AG), registration no. PR 1000. Frankfurt am Main Local Court Register page

Turnover tax identification number: DE 206454351

Information on fee regulations and relevant professional bodies can be found at the following websites:

Lawyers

Professional codes of practice/chamber:

Federal Chamber of Lawyers (Bundesrechtsanwaltskammer) 

Bundesrechtsanwaltskammer, Littenstrasse 9, 10179 Berlin

Overview of Professional Codes of Practice

Professional Regulations for Lawyers (Berufsordnung der Rechtsanwälte, BORA) 
Federal Regulations for Attorneys (Bundesrechtsanwaltsordnung, BRAO)
German Act on Lawyers' Fees (Rechtsanwaltsvergütungsgesetz, RVG)
FAO  (Specialist Attorneys' Regulations)
Charter of core principles of the European legal profession and Code of Conduct for European lawyers (CCBE)
Law regulating the activity of European lawyers in Germany (EuRAG)

Non-judicial dispute resolution procedures for Lawyers/Solicitors (see also section 191 et seq. BRAO which includes solicitors):

For client-attorney disputes, the local Rechtsanwaltskammer (law society or bar association) of our German offices or the Federal Chamber of Lawyers (www.brak.de) provides non-judicial dispute resolution procedures (see also section 191 et seq. BRAO, section 73 BRAO). Further details can be found on the Frankfurt Chamber of Lawyer's website at: www.rechtsanwaltskammer-ffm.de, Rechtsanwaltskammer Frankfurt, Bockenheimer Anlage 36, 60322 Frankfurt am Main
Düsseldorf office: www.rechtsanwaltskammer-duesseldorf.de, Rechtsanwaltskammer Düsseldorf, Freiligrathstrasse 25, 40479 Düsseldorf
Munich office: www.rak-muenchen.de, Rechtsanwaltskammer für den Oberlandesgerichtsbezirk München, Tal 33, 80331 Munich.

For further information, click on the Legal Statements link under "Complaints procedure".

Notaries

Professional codes of practice/chamber:

Website of the Federal Chamber of Notaries (Bundesnotarkammer)
Bundesnotarkammer, Mohrenstrasse 34, 10117 Berlin

Frankfurt am Main Chamber of Notaries ('Notarkammer Frankfurt am Main')
Bockenheimer Anlage 36
60322 Frankfurt am Main

BNotO - Berufsordnung für Notare  (Professional Rules and Regulations for Notaries)
KostO  - Kostenordnung (Cost Ordinance)
DONot - Dienstordnung für Notarinnen u. Notare (Official Regulations for Notaries)
BeurkG -– Beurkundungsgesetz (German Notarisation Act)
Richtlinien der Notarkammern (Professional Guidelines for Chambers of Notaries)

Tax consultants

Professional codes of practice/chamber:

Responsible supervisory authority: Steuerberaterkammer Hessen (Chamber of Tax Advisors Hesse), Gutleutstrasse 175, 60327 Frankfurt am Main: http://www.stbk-hessen.de/

The profession of tax consultants is chiefly subject to the following professional rules and regulations:

• Tax Consultants Act (Steuerberatungsgesetz, StBerG)
• Implementation Ordinance to the Tax Consultants Act (Durchführungsverordnung zum Steuerberatungsgesetz,DVStB)
• Professional Standards (Berufsordnung, BOStB)
• Fee Ordinance for Tax Consultants (Steuerberatergebührenverordnung, StBGebV).

The rules regulating the profession have been published on the website of the Bundessteuerberaterkammer (German Federal Chamber of Tax Consultants), Neue Promenade 4, 10178 Berlin: http://www.bstbk.de/ as well as of the Steuerberaterkammer Hessen (Chamber of Tax Consultants Hesse) (see above): http://www.stbk-hessen.de/

Non-judicial dispute resolution procedures for tax consultants (see also section 76 StBerG): For disputes among members of the Chamber/members of the Chamber and their clients, the local Steuerberaterkammer provides non-judicial dispute resolution upon request.

Further details can be found at:
Bundessteuerberaterkammer, Neue Promenade 4, 10178 Berlin
Steuerberaterkammer Hessen, Gutleutstrasse 175, 60327 Frankfurt am Main
Steuerberaterkammer Düsseldorf, Grafenberger Allee 98, 40237 Düsseldorf
Steuerberaterkammer München, Nederlinger Strasse 9, 80638 Munich

For further information, click on the Legal Statements link under "Complaints procedure".

Auditors/German auditors

Professional codes of practice/chamber:

Responsible supervisory authority: Wirtschaftsprüferkammer (Chamber of Independent German Auditors), Rauchstrasse 26, 10787 Berlin

The profession of auditors is chiefly subject to the following professional rules and regulations:

German Auditors' Code
http://www.wpk.de/pdf/wpo.pdf (Wirtschaftsprüferordnung)

German Auditors' Code - Amendment
http://www.wpk.de/pdf/WPOAG.pdf (Wirtschaftsprüferordnung-Änderungsgesetz)

Professional Charter for German Auditors
http://www.wpk.de/pdf/bs-wpvbp.pdf (Berufssatzung für Wirtschaftsprüfer)

Quality Control Charter
http://www.wpk.de/pdf/qk-satzung.pdf (Satzung für Qualitätskontrolle)

Non-judicial dispute resolution procedures for German auditors (see also section 57 WPO):

For disputes among members of the Chamber/members of the Chamber and their clients, the local Wirtschaftsprüferkammer provides non-judicial dispute resolution upon request. Further details can be found at:  Wirtschaftsprüferkammer, Rauchstrasse 26, 10787 Berlin

For further information, click on the Legal Statements link under "Complaints procedure".

Professional Indemnity Insurance (global scope)

Allianz Versicherungs-AG
Königinstrasse 28
80802 Munich

Versicherungsstelle Wiesbaden
Dotzheimer Strasse 23
65185 Wiesbaden

For further information, click on the Legal Statements link under "Professional indemnity insurance".

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