WWS Wirtz, Walter, Schmitz GmbH
auditors and tax consultants

Wilhelm-Strauß-Straße 45-47,
41236 Mönchengladbach

Represented by:

Stefan Bette (Dipl.-Kfm., WP, StB)
Matthias Gehlen (B. A., WP, StB)
Rolf Germund (Dipl.-Ing.agr., WP, StB)
Dr. Axel Knoth (Dipl.-Kfm., WP, StB)
Sebastian Loosen (Dipl.-Kfm., WP, StB)
Torsten Lambertz (Dipl.-Kfm., WP, StB)
Udo Post (Dipl.-Kfm., WP, StB)
Stefan Rattay (Dipl.-Finanzwirt [FH], StB)
Marco Schmedt (Dipl.-Finanzwirt [FH], WP, StB)
Dr. Stephanie Thomas (RA, StB, FAStR)
Dr. Ulrich Viefers (Dipl.-Volkswirt, WP, StB)


Telephone: 02166 971-0
Telefax: 02166 971-200

Register entry:

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


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:
Sittarder Straße 30,
52078 Aachen

Sebastian Loosen, Email:
Wilhelm-Strauß-Straße 45-47,
41236 Mönchengladbach



  • 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 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 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

"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 (Dipl.-Kfm., WP, StB)
Matthias Gehlen (B. A., WP, StB)
Dr. Axel Knoth (Dipl.-Kfm. WP, StB)
Torsten Lambertz (Dipl.-Kfm., WP, StB)
Sebastian Loosen (Dipl.-Kfm., WP, StB)
Rolf Milla (RA)
Udo Post (Dipl.-Kfm., WP, StB)
Stefan Rattay (Dipl.-Finanzwirt [FH], StB)
Marco Schmedt (Dipl.-Finanzwirt [FH], WP, StB)
Dr. Stephanie Thomas (RA, StB, FAStR)


  • 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 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

The European Commission provides a platform for online dispute resolution (OS):

You can find our email address in the legal notice above.

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




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.


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.

Data Protection

The use of our website is usually possible without providing personal information. To the extent that personal data (e.g. name, address or email-addresses) are published in our pages, these have been indicated voluntarily, as far as this is under our control. In accordance with German privacy laws, specifically the Digitale-Dienste-Gesetz (DDG) and the Bundesdatenschutzgesetz (BDSG), we will not share your personal information with third parties without your consent.

We point out that data transmission over the Internet (e.g. communication by email) can have security vulnerabilities. Complete protection of data against unauthorised access by third parties is not possible.
The utilisation by third parties of contact data published within the scope of the imprint obligation for transmission of not expressly solicited advertising and information materials is herewith expressly objected. The author of these pages expressly reserves the right to take legal action, in case the transmission of advertising information, e.g. through spam emails, takes place without request.

Privacy statement for the use of Google Analytics

This website uses Google Analytics, a web analysis service of the Google Inc. (“Google”). Google Analytics uses so-called “Cookies”, text files which are stored on your computer and which allow an analysis of the use of the website by you. The information generated by the Cookie about your use of this website is usually transferred to a server by Google in the USA and is stored there. However, in case of an activation of IP-anonymisation on this website, your IP-address is shortened first by Google within the Member States of the European Union, or in other contracting states of this Treaty on the European Economic Area.

Only in exceptional cases, will the entire IP-address be transferred to a Google server in the USA and shortened there. Google will only use this information in order to evaluate your use of the website, to compile reports for the website provider about the website activities, and to provide other services associated with website use and internet use. Google will not store the IP-address transmitted from your browser through Google Analytics with other data stored by Google.

You can prevent the use of cookies by the appropriate settings on your browser, however please note that if you do this you may not be able to use the full functionality of this website. In addition, you can avoid the collection of data created by the Cookie, and data related to the use of the website (including your IP-address) by Google, as well as the processing of this data by Google, by downloading and installing the browser plug-in available under the following link:
For more information on Terms of Use and Privacy Policy, visit or and or We point out that this website uses Google Analytics to the code "gat._anonymizeIp ()" has been enhanced to ensure an anonymous collection of IP addresses (known as IP masking).


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


Tel.: 0049 2166 971-0
Fax: 0049 2166 971-200