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Information according to § 5 TMG

Münchow Treuhand GmbH Steuerberatungsgesellschaft
Bergfeldstraße 9
D-83607 Holzkirchen

Managing director: Michael Münchow, Tax consultant
Commercial register: 242370
Register court: Amtsgericht München

Phone: +49 (0) 8024 / 46 33 645
Fax: +49 (0) 8024 / 46 33 647
E-Mail: info@muenchow-treuhand.de

Sales tax identification number according to §27 a Umsatzsteuergesetz: DE319063468

Competent professional chamber:
Steuerberaterkammer München
Körperschaft des öffentlichen Rechts
Nederlinger Straße 9
80336 München

Professional legal information:
Münchow Treuhand GmbH is a tax consulting company based in Holzkirchen. It is registered with the Munich Local Court under registration number 242370 on sheet B. The managing director is Mr Michael Münchow, tax consultant.

Professional regulations for tax consultants:
Steuerberatungsgesetz (StBerg)
Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)
Berufsordnung (BOStB)
Steuerberatergebührenverordnung (StBVV)
FBO – Fachberaterordnung
StFachAngA – Verordnung über die Berufsausbildung zum Steuerfachangestellten/zur Steuerfachangestellten
The texts of these regulations and further information can be found on the website of the Federal Chamber of Tax Consultants (www.bstbk.de in the section 'Your tax consultant/professional law')

Professional liability insurer:
The professional liability insurance is held with HDI Versicherung AG, Hanover, in accordance with the requirements of Section 55f StBerG. The agreed sum insured is at least EUR 1,000,000 per insured event. The maximum annual benefit for all losses caused within an insurance year is calculated from the minimum sum insured multiplied by the number of partners and managing directors who are partners. It is at least four times the minimum sum insured. The address is HDI Versicherung AG, P.O. Box, 30650 Hanover. The territorial scope of the insurance is the Federal Republic of Germany.

Information in accordance with the Consumer Dispute Resolution Act:
There is no obligation and no willingness to participate in a dispute resolution procedure before a consumer arbitration board.

Liability for content
As a service provider, we are responsible for our own content on these pages in accordance with Section 7 (1) TMG (German Telemedia Act) and general legislation. According to §§ 8 to 10 TMG, however, we as a service provider are not obliged to monitor transmitted or stored third-party information or to investigate circumstances that indicate illegal activity.

Obligations to remove or block the use of information in accordance with general legislation remain unaffected by this. However, liability in this respect is only possible from the time we become aware of a specific infringement. As soon as we become aware of such infringements, we will remove this content immediately.

Liability for links
Our website contains links to external third-party websites over whose content we have no influence. Therefore, we cannot accept any liability for this third-party content. The respective provider or operator of the pages is always responsible for the content of the linked pages. The linked pages were checked for possible legal violations at the time of linking. Illegal contents were not recognisable at the time of linking.

However, permanent monitoring of the content of the linked pages is not reasonable without concrete evidence of an infringement. If we become aware of any legal infringements, we will remove such links immediately.

Copyright
The content and works created by the site operators on these pages are subject to German copyright law. Duplication, processing, distribution and any kind of utilisation outside the limits of copyright law require the written consent of the respective author or creator. Downloads and copies of this site are only permitted for private, non-commercial use.

Insofar as the content on this site was not created by the operator, the copyrights of third parties are respected. In particular, third-party content is labelled as such. Should you nevertheless become aware of a copyright infringement, please inform us accordingly. If we become aware of any infringements, we will remove such content immediately.

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