West-Rhein-Treuhand
Zacharias & Demmer Part mbB
Tax consultancy
Auditing Company

Theodor-Heuss-Ring 44
50668 Cologne, Germany

Phone +49 221 1202120
Fax +49 221 120211
info@zacharias-demmer.de

Partner:

WP/StB Dipl.-Kfm. Josef Demmer
WP/StB Dipl.-Kfm. Hans-Josef Demmer
WP/StB Dipl.-Kfm. (FH) Kai Arnold
WPin/StBin/RAin Anke Nuppeney
StB Dipl.-Kfm. Andreas Schmitz

Partnership Register Essen PR 3485

West-Rhein-Treuhand GmbH
Auditing Company

Theodor-Heuss-Ring 44
50668 Cologne, Germany

Phone +49 221 1202120
info@zacharias-demmer.de

Managing Director:

WP/StB Dipl.-Kfm. Hans-Josef Demmer
WP/StB Dipl.-Kfm. (FH) Kai Arnold
WPin/StBin/RAin Anke Nuppeney
StB Dipl.-Kfm. Andreas Schmitz

Commercial Register Cologne Local Court HRB 13215

Zacharias & Demmer GmbH
Auditing Company

Theodor-Heuss-Ring 44
50668 Cologne, Germany

Phone +49 221 1202120
info@zacharias-demmer.de

Managing Director:

WP/StB Dipl.-Kfm. Hans-Josef Demmer
WP/StB Dipl.-Kfm. (FH) Kai Arnold
WPin/StBin/RAin Anke Nuppeney
StB Dipl.-Kfm. Andreas Schmitz

Commercial Register Cologne Local Court HRB 112978

Responsible editor and webmaster for the planning, realisation and support of the internet content according to TMG (§ 55 II RStV in conjunction with § 5 TMG):

WP/StB Dipl.-Kfm. Hans-Josef Demmer

Competent supervisory authority of the auditors:

Berlin Chamber of Public Accountants
Corporation under public law
Rauchstr. 26
10787 Berlin, Germany
phone +49 30 726161-190
fax +49 30 726161-199
lgs-berlin@wpk.de
www.wpk.de

Competent supervisory authority of the tax advisor:

Cologne Chamber of Tax Consultants
Gereonstr. 34-36
50670 Cologne, Germany
phone +49 30 726161-190
fax +49 30 726161-199
mail@stbk-koeln.de
www.stbk-koeln.de

Job title:

The legal professional titles “Wirtschaftsprüfer” (auditor) and “Steuerberater” (tax consultant) were awarded in the Federal Republic of Germany.

Professional regulations:

For auditors:

• Law on Professional Regulations for Auditors (Wirtschaftsprüferordnung WPO)
• Examination Regulations (PrüfO)
• Ordinance on Professional Liability Insurance for Auditors (BHV)
• Professional statutes WP/vBP

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

For tax advisors:

• Tax Consultancy Act (StBerG)
• Implementing Ordinance to the Tax Consultancy Act (DVStB)
• Professional Code of Conduct for Tax Consultants (BOStB)
• Ordinance on Fees for Tax Consultants (StBGebV)

The regulations can be viewed at the Cologne Chamber of Tax Consultants (www.stbk-koeln.de).

Professional liability insurance:

We will gladly provide information on professional liability insurance upon request.

General Terms and Conditions of Contract:

Insofar as no other agreements have been made in writing or are mandatory by law, the cooperation between the Client and the WP Practice shall be governed by the General Terms and Conditions of Engagement for German Public Auditors and German Public Audit Firms as amended from time to time.

VAT identification number according to § 27a UStG:

DE 122 7722 94

Concept & implementation:

zB3 Kanzleimarketing
www.zb3.de

Images used:

Jewellery images: iStock, Photocase
Portrait photography: Michael Neuhaus www.fotografie-neuhaus.de

Basic Direction (§ 57 RStV)

The homepage contains non-political news dealing with tax, social and commercial law and is primarily aimed at clients of the firm.

Liability

The author of these web pages endeavours to present the information offered here completely and correctly to the best of his knowledge and belief and to keep it up to date. Nevertheless, he cannot accept any liability for damages that may result from the use of the information provided – even if this is due to the use of incomplete or incorrect information. Liability for the content of linked pages is excluded, especially as the author has no influence on the content of linked pages. The provider of these external websites is therefore solely liable for the content of pages to which reference is made from the pages of this homepage – but never the person who refers to external publications and content by means of a link. If linked pages contain illegal, incorrect, incomplete, offensive or immoral information (in particular due to changes in content after the link was set) and if the author of this page is made aware of such content on linked pages, he will immediately prevent a link to such pages.

Copyright

The content of these pages created by the author himself is protected by copyright. The information is intended for personal use only. Any use of any content of these web pages that contravenes the provisions of copyright law – in particular further use such as publication, reproduction and any form of commercial use as well as disclosure to third parties – even in part or in revised form – without the express consent of the author is prohibited.

Information content

The information on these web pages may be changed, removed or supplemented without prior notice. The author can therefore not guarantee the correctness, completeness, quality or up-to-dateness of the information provided.

Legal validity

By using these web pages, the user is subject to the present terms of use. These are part of the WWW offer. If sections or individual terms of this statement are not legal or correct, the content or validity of the other parts remain uninfluenced by this fact.