Information according to § 5 TMG
Münchow Treuhand GmbH Steuerberatungsgesellschaft
Michael Münchow, Steuerberater
Commercial Register: 242370
Register Court: Munich District Court
Phone: +49 (0) 8024 / 46 33 645
Fax: +49 (0) 8024 / 46 33 647
VAT (Value Added Tax)
Sales tax identification number according to § 27 a of the Sales Tax Law:
Competent Professional Chamber:
Munich Tax Advisory Chamber
Körperschaft des öffentlichen Rechts
Nederlinger Straße 9
Professional legal information:
Münchow Treuhand GmbH is a tax consulting firm based in Brunnthal/Otterloh. It is held at the Munich Magistrates Court and the register number 242370 on sheet B. The chief executive is Mr. Michael Münchow, a tax consultant.
Professional regulations for tax advisors:
- Tax Advisory Act (StBerg)
- Executive Regulation on the Tax Advisory Act (DVStB)
- Professional Code (BOStB)
- Tax Advisor Fee Regulation (StBVV)
- FBO – Expert Adviser Order
- StFachAngA – Regulation on Vocational Training as a Tax Employees ‘ Training Association for Tax Employees
The texts of these regulations as well as further information on them can be found on the website of the German Federal Chamber of Tax Consultants(www.bstbk.de in the section ‘Your tax consultant/professional law’).
Professional indemnity insurers:
The professional liability insurance is with HDI Versicherung AG, domiciled in Hanover, in accordance with the requirements of § 55f StBerG. The agreed sum insured is at least EUR 1,000,000 per insured event. The maximum annual benefit for all damages caused within one insurance year is calculated from the minimum sum insured multiplied by the number of shareholders and managing directors who are shareholders. It is at least four times the minimum sum insured. The address is HDI Versicherung AG, P.O. Box, 30650 Hannover. The administrative validity report is the Federal Republic of Germany.
Information under the Consumer Dispute Settlement Act:
There is no obligation and no willingness to participate in a dispute resolution procedure before a consumer arbitration board.
Liability for Contents
As service providers, we are liable for own contents of these websites according to Sec. 7, paragraph 1 German Telemedia Act (TMG). However, according to Sec. 8 to 10 German Telemedia Act (TMG), service providers are not obligated to permanently monitor submitted or stored information or to search for evidences that indicate illegal activities.
Legal obligations to removing information or to blocking the use of information remain unchallenged. In this case, liability is only possible at the time of knowledge about a specific violation of law. Illegal contents will be removed immediately at the time we get knowledge of them. We will remove this content immediately upon becoming aware of any such violations.
Liability for Links
Our offer includes links to external third party websites. therefore we cannot guarantee for those contents Providers or administrators of linked websites are always responsible for their own contents. The linked websites had been checked for possible violations of law at the time of the establishment of the link. Illegal contents were not detected at the time of the linking
A permanent monitoring of the contents of linked websites cannot be imposed without reasonable indications that there has been a violation of law. Illegal links will be removed immediately at the time we get knowledge of them.
Contents and compilations published on these websites by the providers are subject to German copyright laws. Reproduction, editing, distribution as well as the use of any kind outside the scope of the copyright law require a written permission of the author or originator. Downloads and copies of these websites are permitted for private use only.
The commercial use of our contents without permission of the originator is prohibited. Copyright laws of third parties are respected as long as the contents on these websites do not originate from the provider. Contributions of third parties on this site are indicated as such. However, if you notice any violations of copyright law, please inform us. Such contents will be removed immediately.
Stage design on the home page: Photo by Markus Seidl, Großseeham