{"id":2276,"date":"2025-02-26T09:48:34","date_gmt":"2025-02-26T08:48:34","guid":{"rendered":"https:\/\/t2c-hamburg.com\/impressum\/"},"modified":"2025-11-05T11:47:52","modified_gmt":"2025-11-05T10:47:52","slug":"impressum","status":"publish","type":"page","link":"https:\/\/t2c-hamburg.com\/en\/impressum\/","title":{"rendered":"Imprint"},"content":{"rendered":"\t\t
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Imprint<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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T2C Steuerberatungsgesellschaft mbH<\/strong><\/p>

Herrengraben 31, 20459 Hamburg
T +49 40 37 86 88\u20130
E office@t2c-hamburg.com<\/p>

to represent the company:<\/strong><\/p>

Dr Walter H\u00f6ft, Certified Public Accountant, Tax
Consultant Mirco Schroeter, Certified Public
Accountant, Tax Consultant Thorsten Schmidt,
Tax Consultant
Stefan K\u00e4hne, tax consultant<\/p>

Register court: Hamburg Local Court, HRB 78334<\/p>

VAT ID: DE 210 487 828 <\/p>

A2C Treuhand GmbH Auditing company<\/strong><\/p>

Herrengraben 31, 20459 Hamburg
T +49 40 329 17-0
Eoffice@a2c-hamburg.com Persons authorised<\/p>

to represent the company:<\/p>

Mirco Schroeter, auditor, tax consultant Register<\/p>

court: Hamburg Local Court, HRB 87061 VAT ID<\/p>

no.: DE 230 131 590<\/p>

L2C L\u00fcllwitz und Partner mbB – Lawyers, tax consultants, auditors<\/strong><\/p>

Herrengraben 31, 20459 Hamburg
T +49 40 37 86 88-0
Eoffice@l2c-hamburg.com Persons authorised<\/p>

to represent the company:<\/strong><\/p>

Dr Walter H\u00f6ft, auditor, tax consultant<\/p>

Register court: Hamburg Local Court, PR 744<\/p>

VAT ID: DE 276 842 923<\/p>

Tax consultant<\/strong><\/p>

All persons designated as tax consultants are authorised as tax consultants
in the Federal Republic of Germany and are members of the Hamburg
Chamber of Tax Consultants, Raboisen 32, 20095 Hamburg, as the
competent supervisory authority.<\/p>

The following professional regulations apply to tax consultants:<\/p>

Tax Consultancy Act (StBerG)
Implementing Ordinance to the Tax Consultancy Act (DVStB)
Professional Code of Conduct (BOStB)
Tax Consultant Remuneration Ordinance (StBVV)<\/p>

The professional regulations can be viewed and accessed via the
homepage of the Federal Chamber of Tax Consultants (www.bstbk.de)
under the heading “The tax consultant” => “Professional law”.<\/p>

In the event of disputes between tax advisors and clients, there is the
possibility of out-of-court dispute resolution at the Hamburg Chamber of
Tax Advisors upon request (in accordance with \u00a7 3 para. 2 c. of the
statutes of the Hamburg Chamber of Tax Advisors in conjunction with \u00a7
76 para. 2 no. 3). \u00a7 Section 76 para. 2 no. 3 StBerG), which can be found<\/p>

Lawyers<\/strong><\/p>

All persons designated as lawyers are admitted as lawyers in the Federal
Republic of Germany and are members of the Hanseatic Bar Association
Hamburg, Bleichenbr\u00fccke 9, 20354 Hamburg, as the competent
supervisory authority.<\/p>

The following professional regulations apply to the lawyers:<\/p>

Federal Lawyers’ Act (BRAO) Professional
Code of Conduct (BORA) Lawyers’
Remuneration Act (RVG)
Code of Conduct for Lawyers in the European Union (CCBE)<\/p>

The professional regulations can be viewed and accessed on the homepage
of the German Federal Bar Association (www.brak.de) under the heading
“Berufsrecht”.<\/p>

In the event of disputes between lawyers and clients, there is the
possibility of out-of-court dispute resolution upon request at the regional
Hanseatic Bar Association Hamburg (mediation procedure pursuant to
Section 73 (2) No. 3 in conjunction with Section 73 (5) BRAO) or at the
supra-regional Federal Bar Association (arbitration centre of the legal
profession pursuant to Section 191 f. BRAO), which can be found on the
Internet at www.brak.de, email: schlichtungsstelle@brak.de. <\/p>

Auditors<\/strong><\/p>

All persons designated as auditors are authorised as auditors in the Federal
Republic of Germany and are members of the Chamber of Auditors,
Rauchstr. 26, 10787 Berlin, as the competent supervisory authority. <\/p>

The following professional regulations apply to auditors:<\/p>

Auditors Ordinance (WPO)
Professional statutes for auditors\/sworn auditors (BS WP\/vBP) Statutes
for quality control
Seal Ordinance (Siegel-VO)
Auditors’ Professional Liability Insurance Regulations (WPBHV)<\/p>

The professional regulations can be viewed and accessed on the website of
the Chamber of Public Accountants (www.wpk.de) under the heading “Legal
provisions”.<\/p>

In the event of disputes between auditors and clients, there is the
possibility of out-of-court dispute resolution upon request at the Berlin
Chamber of Auditors (mediation procedure pursuant to Section 57 (2) No.
3 WPO), which can be found on the Internet at www.wpk.de, email:
kontakt@wpk.de.<\/p>

Berufshaftpflichtversicherung<\/strong><\/p>

T2C Steuerberatungsgesellschaft mbH, L2C L\u00fcllwitz und Partner mbB
and A2C Treuhand GmbH Wirtschaftspr\u00fcfungsgesellschaft maintain
professional liability insurance. The insurer is HDI Versicherung AG, HDIPlatz
1, 30659 Hannover. <\/p>

The insurance cover of T2C Steuerberatungsgesellschaft mbH and A2C
Treuhand GmbH Wirtschaftspr\u00fcfungsgesellschaft does not apply to
liability claims (1) which are asserted before foreign courts; this also
applies in the case of a domestic enforcement judgement (Section 722
ZPO), (2) arising from the violation or non-observance of foreign law and
(3) which are asserted from activities which are carried out via branches,
branch offices or other consulting offices abroad, insofar as these are not
included in a special agreement.<\/p>

The insurance cover of L2C L\u00fcllwitz und Partner mbB does not apply to
liability claims arising from activities (1) via law firms or offices established
or maintained in other countries, (2) in connection with the provision of
advice and dealing with non-European law, with the exception of Turkish
law, and (3) of the lawyer before non-European courts. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

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