Legal notice
Site operator within the meaning of Section 5 of the German Telemedia Act:
MORISON SAARBRÜCKEN GmbH Wirtschaftsprüfungsgesellschaft
Landwehrplatz 6 - 7
66111 Saarbrücken
Telefon: +49 (0) 6 81 / 93 38-0
Telefax: +49 (0) 6 81 / 93 38-180
E-Mail: info@morison-saarbruecken.de
Commercial register:
Register court: Saarbrücken District Court
Register number: HRB 105511
Managing Director:
Karl-Heinz Barth, Thomas Martin
Competent supervisory authority and chamber for the activity as an auditor:
Wirtschaftsprüferkammer (Chamber of Pulic Accountants)
Rauchstraße 26
10787 Berlin
www.wpk.de
Professional Title:
Wirtschaftsprüfer (awarded in the Federal Republic of Germany)
Professional Regulations:
- Act on the Code of Professional Practice for German Chartered Public Accountants (WPO) (https://www.wpk.de/fileadmin/documents/WPK/Rechtsvorschriften/WPO.pdf)
- Examination Regulations for Public Accountants (WiPrPrüfV) (https://www.wpk.de/fileadmin/documents/WPK/Rechtsvorschriften/WiPrPruefV.pdf)
- Statutes of the German Chamber of Chartered Public Accountants on Professional Rights and Obligations as a Chartered Public Accountant (BS WP/vBP) (https://www.wpk.de/fileadmin/documents/WPK/Rechtsvorschriften/BS-WPvBP.pdf)
- Regulation on Credit Transfer for the Public Accountant Examination (WPAnrV) (https://www.wpk.de/fileadmin/documents/WPK/Rechtsvorschriften/WPAnrV.pdf)
- Regulation (EU) No. 537/2014 on specific requirements for the statutory audit of public interest entities (https://eur-lex.europa.eu/eli/reg/2014/537/oj)
- Statutes of the Chamber of Auditors on the rights and obligations in the exercise of the professions of auditor and sworn auditor (Statutes of the profession of auditor/sworn auditor - BS WP/vBP) (http://www.wpk.de/uploads/tx_templavoila/BS-WPvBP_04.pdf)
- Tax Advisory Act (StBerG) (http://www.gesetze-im-internet.de/bundesrecht/stberg/gesamt.pdf)
- Ordinance on the Use of Employees in Investment Consulting, as Sales Employees, in Financial Portfolio Management, as Sales Representatives or as Compliance Officers and on Notification Obligations under Section 87 of the Securities Trading Act (http://www.gesetze-im-internet.de/bundesrecht/wphgmaanzv/gesamt.pdf)
The regulations can be viewed at the Wirtschaftsprüferkammer (Chamber of Public Accountants) at www.wpk.de/wpk/rechtsvorschriften/ .
Professional liablity insurance:
Name: Gothaer Allgemeine Versicherung AG
Adress: Arnoldiplatz 1, 50969 Köln
Geographical scope: worldwide
Competent supervisory authority and chamber for the activity as a tax consultant:
Steuerberaterkammer Saarland (Saarland Chamber of Tax Consultants)
Nell-Breuning-Allee 6
66115 Saarbrücken
http://www.stbk-saarland.de/Home
Professional Title:
Steuerberater (awarded in the Federal Republic of Germany)
Professional Regulations:
- Tax Advisory Act (StBerG) (https://www.gesetze-im-internet.de/stberg/)
- Implementing Ordinance to the StBerG (DVStB) (https://www.gesetze-im-internet.de/stbdv/)
- Professional Code of Conduct of the Federal Chamber of Tax Consultants (BOStB) (https://www.bstbk.de/export/sites/standard/de/ressourcen/Dokumente/04_presse/publikationen/03_berufsrecht/02-Berufsordnung.pdf)
- German Tax Consultant Remuneration Ordinance (StBVV) (https://www.bstbk.de/export/sites/standard/de/ressourcen/Dokumente/02_steuerberater/berufsrecht_steuerberater/2016-07-19_Steuerberaterverguetungsverordnung.pdf)
- Expert Advisor Regulations (FBO) (https://www.bstbk.de/export/sites/standard/de/ressourcen/Dokumente/04_presse/publikationen/03_berufsrecht/02-Berufsordnung.pdf)
The regulations can be viewed at the Bundessteuerberatungskammer (Federal Chamber of Tax Consultants) at https://www.bstbk.de/de/steuerberater/berufsrecht/ .
Professional liablity insurance:
Name: Gothaer Allgemeine Versicherung AG
Adress: Arnoldiplatz 1, 50969 Köln
Geographical scope: worldwide
Competent supervisory authority and chamber for the activity as a lawyer:
Rechtsanwaltskammer des Saarlandes (Saarland Bar Association)
Am Schloßberg 5
66119 Saarbrücken
Phone: 0681/58 82 8
Fax: 0681/58 10 47
E-Mail: zentrale@rak-saar.de
Professional Title:
Rechtsanwalt (awarded in the Federal Republic of Germany)
Professional Regulations:
- Federal Lawyers' Act (BRAO) (https://www.gesetze-im-internet.de/brao/)
- Professional Code of Conduct for Lawyers (BORA) (https://www.brak.de/w/files/02_fuer_anwaelte/berufsrecht/bora_stand_01.01.18.pdf)
- Specialist Attorney Regulations (FAO) (https://www.brak.de/w/files/02_fuer_anwaelte/berufsrecht/21-fao-stand-01.05.2018.pdf)
- Attorney Fees Act (RVG) (https://www.gesetze-im-internet.de/rvg/)
- Professional Rules for Lawyers in the European Union (CCBE) (https://www.brak.de/w/files/02_fuer_anwaelte/Berufsregeln_Mai%202006_090615.pdf)
- Law on the Activities of European Lawyers in Germany (EuRAG) (http://www.gesetze-im-internet.de/eurag/index.html)
The regulations can be viewed at the Bundesrechtsanwaltskammer (Federal Chamber of Lawyers) at http://www.brak.de/fuer-anwaelte/berufsrecht/ .
Professional liablity insurance:
Name: Gothaer Allgemeine Versicherung AG
Adress: Arnoldiplatz 1, 50969 Köln
Geographical scope: worldwide
Responsible for content according to § 55 Abs. 2 RStV:
Karl-Heinz Barth
(Anschrift wie oben)
Information on online dispute resolution:
The European Commission provides a platform for online dispute resolution (OS). You will find this platform under the following link: ec.europa.eu/consumers/odr/. Consumers can use this platform to settle their disputes arising from online contracts.
Note according to § 36 VSBG:
We will not participate in alternative dispute resolution procedures within the meaning of § 36 VSBG. The use of an alternative conciliation body is not a mandatory prerequisite for calling the competent courts.
Copyrights and picture credits:
The contents of www.morison-saarbruecken.de are - unless otherwise stated - protected by copyright.
Photographs used may be marked with picture credits or listed below, unless they have been taken by the user.
The use of photographs on third pages is only possible within the scope of the respective licence of the author.
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