Breitwiesenstraße 19, D-70565 Stuttgart, Deutschland
Phone: +49 (0)711 / 18791-0
Fax: +49 (0)711 / 18791-899
VAT ID Number:
Commercial Register: District Court of Stuttgart, HRB 8017
Trade register: Court of Stuttgart, HRB 8017
Court of juristriction: Stuttgart. German law is exclusively applicable
The occupation is secured by a property damage liability insurance at Nassau Versicherungen, this applies throughout the EU in relation to the risks insured.
Professional code requirements
1. Limitation of liability
The content of this website:
On this website you can find information of a general nature. This information is not intended, nor suitable, as a substitute for individual consulting by a professional who can take account of the specific circumstances of the particular case. We have endeavored to exercise the greatest possible care when compiling the contents of this website. Nevertheless we cannot accept any liability on whatever legal grounds whatsoever for the accuracy, currency or completeness of the contents of this website. Please feel free to contact us for more information and consulting tailored to your individual needs.
Availability of this website:
Prof. Dr. Binder, Dr. Dr. Hillebrecht & Partner GmbH (hereinafter “BHP”) will endeavor to provide this service without interruption. However, even upon exercise of due care, it cannot be guaranteed that the website is always available. BHP reserves the right to alter or discontinue the services it offers.
No client relationship:
All information obtained from this website remains non-binding even if a client relationship otherwise exists between BHP and the user of this website. Likewise, all other information that is issued outside of the client relationship in writing or orally is of a non-binding nature. An email query or communication of a password to the customer section of the website does not automatically constitute a client relationship nor may this be construed as an indication of an existing client relationship. To this extent no claims based on a contract or an arrangement that is tantamount to a contract can be made against BHP on this basis.
Pursuant to Sec. 54 (1) Rundfunkstaatsvertrag, BHP is a provider of telemedia and is therefore obliged to comply with the general laws and regulations protecting personal rights. As a services provider in the sense of Sec. 7 (1) Telemediengesetz [Law on Telemedia] BHP is responsible under the law for providing its own information [“eigene Information”] for use by others.
Such own information must be distinguished from links to information provided by third parties. By means of the links on this website, which can be characterized as follows: www.internetdomain.de, BHP makes third party information available to users.
BHP is only responsible for information provided by third parties if BHP has been positively informed about it (i.e. of its illegal or criminal content) and it is technically feasible and reasonable for BHP to prevent its use. This notwithstanding, such links are dynamic by nature. BHP reviews the information provided by third parties before establishing the link, as to whether the content triggers a infringement under the civil code or constitutes a criminal deed.
However, BHP is not obliged under the law to continuously review the information it links to on its website for any changes that could give rise to responsibility on the part of BHP (Sec. 7 (2) Telemediengesetz). Only when BHP determines that a specific offer to which BHPhas established a link triggers a civil law infringement or criminal deed, will BHP revoke the link, provided that this is technically feasible and is reasonable. The fact that the website containing the content constituting an infringement of civil law or a criminal deed can be accessed by other servers once the link has been revoked has no bearing on whether it is technically feasible and reasonableness for BHP to revoke the link.
2. Copyright and trademarks:
All information published on this website, in either textual or graphic form, and the layout of this information, is protected by copyright. Any use of the information not permitted under the Urheberrechtsgesetz [German law on copyright] requires prior written approval from BHP. This includes but is not limited to duplication, dissemination, communication, editing, translation, storage, processing, and replication of the content in a database or other electronic medium or system. Photocopies and downloads from websites without written approval are only permitted for personal, private and non-commercial use. All trademarks used on our website are protected even if no explicit mention is made of the respective proprietor.
3. Email communication:
Communication via email can lead to a breach of security. For example, emails sent to our staff can be intercepted, inspected or even altered by adept internet users. Should we receive an email from you, we assume that we are therewith entitled to respond via email. Should you prefer a different mode of communication, you must indicate this to us expressly.
4. Data protection:
Use of this website is monitored purely in statistical form (number of pages visited per day, per week, ranking of visited pages, ranking of links clicked on to external sites) and stored without any specific correlation to individuals. This practice complies with the current data protection law and is for internal purposes only. Use of email agents (a form of email subscription services) which regularly inform you about the latest news and updates on our website depends on us being permitted to store your email address. Such storage will only extend to the period in which you desire to use this service. Your details will be deleted as soon as you deregister from the service. Your email address will never be passed on to third parties. You have a right to object to us measuring, storing and/or analyzing your use of this website for statistical purposes if you do not agree with this practice, even though anonymity is ensured. In this case we recommend that you file your objection with the officers responsible for the site in terms of the Rundfunk-Staatsvertrag (see above). Your right to use this site will not be impaired as a result. All persons named on this site herewith refuse any commercial use or communication of their personal data (Sec. 28 BGSG [“Bundesdatenschutzgesetz”: German federal data protection act]). BHP is not responsible and makes no assurance of any kind that websites which contain a link to BHP comply with data protection law.
— Certain passages of this disclaimer have been used with the friendly approval of the data protection office Berlin (www.datenschutz-berlin.de), from whose website we have taken the passages concerned and which are available to all those wanting to use them
Albrecht Bacher, Andreas Beuttler, Rüdiger Bunk, Karl-Heinz Burkhardt, Hans Gerhardt, Herbert Schupeck, Dr. Michael Grüne, Tilman Renz, Jochen Zimmermann
Person bearing responsibility for the website pursuant to Sec. 55 (2) of the Rundfunk-Staatsvertrags [Federal Broadcasting and Telemedia Act]:
Dr. Michael Grüne
Phone: +49 711 1879 10
Fax: +49 711 1879 199
The editor and webmaster responsible for planning, implementing and maintaining the web content acc. to the Telemedia Act (TMG) is
Prof. Dr. Binder, Dr. Dr. Hillebrecht & Partner GmbH
Phone: +49 711 1879 10
Fax: +49 711 1879 199
Supervisory authority for tax advisors
Chamber of Tax Consultants Corporate body under public law Stuttgart
Körperschaft des öffentlichen Rechts
Supervisory authority for public accountants
Chamber of Public Accountants Corporate body under public law
Körperschaft des öffentlichen Rechts Hauptgeschäftsstelle Berlin
Supervisory authority for the legal professions
Chamber of lawyers Coporate body under public law
The legal professional titles “Wirtschaftspruefer/vereidigter Buchpruefer [Accountant/Auditor]”, “Steuerberater [Tax Advisor]” and “Rechtsanwalt [Lawyer]” have been awarded within the Federal Republic of Germany. State of accreditation is the Federal Republic of Germany.
Professional codes and regulations
For tax advisors
The codes and regulations are available for your perusal at http://www.bstbk.de (under Downloads/Berufsrecht).
For public accountants
The codes and regulations are available for your perusal at www.wpk.de (under Service/Rechtsvorschriften).
See the website of the Chamber of Lawyers at www.brak.de for more details on the regulations.