Information in accordance with § 5 TMG (German Telemedia Act)
Fahrni & Partner
Thomasstr. 10 - 12
61348 Bad Homburg v. d. H.
Telephone: +49 6172 6766-0
Fax: +49 6172 6766-66
Entry in partnership register
Register court: Frankfurt am Main
Register no.: PR1259
VAT identification number in accordance with §27 a of the Value Added Tax Act (UStG):
Responsible party in accordance with press law
Chamber of Public Accountants (Wirtschaftsprüferkammer)
Telephone: +49 30 726161-0
Hessian Chamber of Tax Consultants (Steuerberaterkammer Hessen)
60313 Frankfurt am Main
Telephone: +49 69 153002-0
The legally recognised professional titles/permits were acquired in the Federal Republic of Germany.
The partners as defined by the Partner Act (PartG)
Dipl.-Ök. Udo Fahrni, auditor, tax consultant
Dipl.-Finw. Roman Brinskelle, auditor, tax consultant
Dipl.-Kffr. Silke Knipp, auditor, tax consultant
Regulations governing professions
The following are the main statutory regulations governing the auditing profession:
- Wirtschaftsprüferordnung (WPO) [Law regulating the auditing profession]
- Siegel VO [Regulations on document seals]
- Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV) [Professional liability insurance for auditors]
- Wirtschaftsprüferprüfungsverordnung (WiPrPrüfV) [Regulations governing audits for auditors]
- Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP) [Professional code for auditors/sworn accountants]
- Satzung für Qualitätskontrolle [Quality control code]
The regulations governing the profession can be viewed on the website of the Chamber of Public Accountants (Wirtschaftsprüferkammer) (www.wpk.de).
The following are the main statutory regulations governing the tax consulting profession:
- Steuerberatungsgesetz (StBerG) [Tax consulting law]
- Durchführungsverordnung zum Steuerberatungsgesetz (DVStB) [Rules of implementation for the tax consulting law]
- Berufsordnung (BOStB) [Professional code]
- Steuerberatervergütungsverordnung (StBVV) [Unified schedule of fees for tax consultants]
The regulations governing the profession can be viewed on the website of the Federal Chamber of Tax Advisors (Bundessteuerberaterkammer) (www.bstbk.de).
Conception, design, and technical implementation of web presence
Liability for content
As a service provider, we are responsible for our own content on this website in accordance with § 7 Para. 1 TMG (German Telemedia Act) and prevailing laws. However, according to §§ 8 to 10 TMG, we as a service provider are not obliged to monitor third-party information that is transmitted or saved or to search for circumstances that indicate illegal acts. Obligations to remove or block the use of information in accordance with prevailing laws remain unaffected by this. However, any liability related to this can only begin at the point in time that knowledge is gained of concrete violations. Upon gaining knowledge of any corresponding breaches of law, we shall remove such content without delay.
Liability for links
Our website contains links to external third-party websites, the content of which we have no influence over. Hence, we cannot accept any liability for such third-party content. Responsibility for the content of the linked sites always lies with the relevant provider or operator of the website. The linked pages were checked for any possible statutory violations at the point in time they were linked. Illegal content was not discernible at the point in time of linking. Furthermore, constant monitoring of the content of linked pages is not a reasonable expectation without any concrete indication of wrongdoing. If and when such breaches of law should become known, we shall remove such links without delay.
The content and works created by the website operator on these pages are subject to German copyright law. Reproduction, editing, dissemination, and any form of utilisation exceeding the limits of copyright law require written consent from the relevant author and/or creator. Downloads and copies of this website are only permitted for private, non-commercial use. In cases where the content on this website was not created by the operator, third-party copyrights are respected. In particular, third-party content is identified as such. If you should notice any infringement of copyright law despite this, please inform us of this. Should rights violations become known, we shall remove the affected content without delay.