Imprint

WWS Wirtz, Walter, Schmitz GmbH
auditors and tax consultants

Wilhelm-Strauß-Straße 45-47,
41236 Mönchengladbach

Represented by:

Stefan Bette (M.A. (Business), CPA [Germany], Tax Advisor)
Matthias Gehlen (B.A., CPA [Germany], Tax Advisor)
Rolf Germund (M.Sc. (Agricultural Engineering), CPA [Germany], Tax Advisor)
Dr. Axel Knoth (M.A. (Business), CPA [Germany], Tax Advisor)
Sebastian Loosen (M.A. (Business), CPA [Germany], Tax Advisor)
Torsten Lambertz (M.A. (Business), CPA [Germany], Tax Advisor)
Udo Post (M.A. (Business), CPA [Germany], Tax Advisor)
Stefan Rattay (B.A. (Fiscal Admin.), Tax Advisor)
Marco Schmedt (B.A. (Fiscal Admin.), CPA [Germany], Tax Advisor)
Dr. Stephanie Thomas (Attorney-at-Law, Tax Advisor, Specialist in Tax Law)

Contact:

Telephone: 02166 971-0
Telefax: 02166 971-200
Email: s.loosen@wws-gruppe.de

Register entry:

Entry in the Handelsregister.
Registering court: Amtsgericht Mönchengladbach
Registration number: HRB 2267

VAT:

VAT Id number according to Sec. 27 a German Value Added Tax Act:
DE 120829411

Responsible for contents acc. to Sec. 2, para. 18 German Federal Broadcasting Agreement (MStV):

Stefan Rattay, Email: s.rattay@wws-gruppe.de
Sittarder Straße 30,
52078 Aachen

Sebastian Loosen, Email: s.loosen@wws-gruppe.de
Wilhelm-Strauß-Straße 45-47,
41236 Mönchengladbach

Activities:

Accountants and auditors
Tax consultants

These legal job titles were awarded in Germany.

In the course of our activities we obey the following professional codes:

concerning tax advisor law (Steuerberatungsgesetz)
the implementing decree to the tax advisor law (Durchführungsverordnung zum Steuerberatungsgesetz)
the professional directive of the Bundessteuerberaterkammer (German Federation of Tax Consultants)(Berufsordnung der Bundessteuerberaterkammer (BStBK))
the tax consultancy fee regulations (Steuerberatergebührenverordnung)

You can obtain these documents from the www.stbk-duesseldorf.de website.

Auditor Law (Wirtschaftsprüferordnung)
Professional code for auditors and certified accountants (Berufssatzung für Wirtschaftsprüfer und vereidigte Buchprüfer (BS WP/vBP)
Quality control code (Satzung für Qualitätskontrolle)
Seal VO (Siegel VO)
Auditor-professional liability code (Wirtschaftsprüfer-Berufshaftpflicht-Versicherungsverordnung (WPBHV))

You can view these documents on the www.wpk.de website.

We use the "General Engagement Terms for German Public Auditors and Public Audit Firms" (download PDF).

The "General Engagement Terms for German Public Auditors and Public Audit Firms dated 1 January 2024" apply to the performance of the engagement and our responsibility, including in relation to third parties. The amount of our liability is determined in accordance with No. 9 (2) of the General Engagement Terms. In relation to third parties, No. 1 (2) and No. 9 of the General Engagement Terms shall apply.

Additional service provider:
Wirtz, Walter, Schmitz und Partner mbB

auditors, tax consultants, attorney

Wilhelm-Strauß-Straße 45-47
D 41236 Mönchengladbach
Tel.: 0049 2166 971-0
Fax: 0049 2166 971-123
E-Mail: info@wws-mg.de

"Amtsgericht" [local court] is Essen, Germany
Partnership registration number: PR 455

VAT Id number according to Sec. 27 a German Value Added Tax Act: DE 197800370

Managing partners of the partnership:

Stefan Bette (M.A. (Business), CPA [Germany], Tax Advisor)
Matthias Gehlen (B.A., CPA [Germany], Tax Advisor)
Dr. Axel Knoth (M.A. (Business), CPA [Germany], Tax Advisor)
Torsten Lambertz (M.A. (Business), CPA [Germany], Tax Advisor)
Sebastian Loosen (M.A. (Business), CPA [Germany], Tax Advisor)
Rolf Milla (Attorney-at-Law)
Udo Post (M.A. (Business), CPA [Germany], Tax Advisor)
Stefan Rattay (B.A. (Fiscal Admin.), Tax Advisor)
Marco Schmedt (B.A. (Fiscal Admin.), CPA [Germany], Tax Advisor)
Dr. Stephanie Thomas (Attorney-at-Law, Tax Advisor, Specialist in Tax Law)

Activities

legal advising
tax consultants
accountants and auditors

In the course of our activities we observe the following professional codes (see above WWS) as well as:

German federal regulations governing attorneys (Bundesrechtsanwaltsordnung (BRAO))
Law governing the profession for attorneys (Berufsordnung für Rechtsanwälte (BORA))
Law governing legal speciality areas (Fachanwaltsordnung (FAO))
German federal fee regulations for attorneys (Bundesgebührenordnung für Rechtsanwälte (BRAGO))
Professional regulations for attorneys at law in the European Union

You can view these documents on the www.brak.de website.

Professional Associations for both Companies:
Member of the Düsseldorf Tax Consultants Association
Grafenberger Allee 98
40237 Düsseldorf

Member of the Berlin Association of Auditors
Rauchstraße 26
10787 Berlin

Düsseldorf Bar Association (Rechtsanwaltskammer Düsseldorf)
Freiligrathstraße 25
40479 Düsseldorf

Our liability insurer:

HDI-Gerling Firmen und Privat Vers. AG
Postfach 102464
50464 Köln

The insurance applies to Germany.

Dispute resolution

We are not willing or obliged to participate in dispute resolution proceedings before a consumer arbitration board.

Disclaimer

Liability for content

The contents of these pages were created with great care. We cannot take any responsibility for the accuracy, completeness and topicality of the content. As a service provider, we are responsible, according to § 7 paragraph 1 of TMG for the content on this site under the general laws. According to § § 8 to 10 TMG, we as service providers are, however, not obliged to monitor the transmitted or stored information, nor to investigate circumstances that indicate illegal activity. Obligations to remove or block the use of information under the general laws remain unaffected. Such a liability is only possible from the date of knowledge of a specific infringement. Upon notification of such violations, we will remove the content immediately.

All offers are subject to change and non-binding. Parts of the pages or the complete publication including all offers and information might be supplemented, changed or partly or completely deleted by the owner without separate announcement.

Liability for links

Our site contains links to external, third-party websites over which we have no control. We can therefore provide no liability for this external content. Responsibility for the contents of the linked sites always lies with the respective provider or operator of such sites. The linked sites were checked at the time of linking for possible violations of law. Illegal contents were not recognisable at the time of linking. Permanent control of the linked sites is not reasonable without concrete evidence of a violation. Upon notification of such violations, we will remove the content immediately.

Copyright

The contents and materials on these pages created by the operator of the page are subject to German copyright. Duplication, processing, distribution and any kind of utilisation outside the boundaries of the copyright require the written agreement of the respective author or creator. Downloads and copies are permitted only for private, non-commercial use. Insofar as the content on this site is not created by the operator, the property rights of third parties are observed. In particular, third party content is indicated as such. Should you become aware of copyright infringement, we ask for a hint. Upon notification of such violations, we will remove the content immediately.

Miscellaneous

These Terms of Use shall be governed by and construed in accordance with German law. You agree to submit to the exclusive jurisdiction of Germany.

Design & Realisation

www.alldesign.de