This translation is based on the original imprint in German.
Dr. Kup & Peters PartG mbB
Taxation · Valuation · Consultation
Phone: +49 2821/975130
Fax: +49 2821/66633
Phone: +49 2823/9763080
Fax: +49 2823/9763160
Partnership register number: Amtsgericht Essen PR 2256
Dr. Alexander Kup, Tax Advisor
Karina Peters, Tax Advisor
Responsible for content: StB/FBIStR Dr. Alexander Kup
VAT identification number: DE 269955298
Registration / supervisory authority for tax advisors:
Grafenberger Allee 98
Phone: +49 211/66906-0
Fax: +49 211/66906-600
Professional designation: Tax Advisor
The legal professional designation Tax Advisor was acquired in the Federal Republic of Germany.
The profession of Tax Advisors is essentially subject to the below mentioned professional regulations:
- Steuerberatungsgesetz (StBerG)
- Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DVStB)
- Satzung über die Rechte und Pflichten bei der Ausübung der Berufe der Steuerberater und der Steuerbevollmächtigten (BOStB)
- Vergütungsverordnung für Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (StBVV)
The professional regulations can be viewed on the homepage of the Federal Chamber of Tax Consultants: www.bstbk.de
Professional indemnity insurance
The legally prescribed professional indemnity insurance for tax advisors is kept by the HDI Versicherung AG, HDI-Platz 1, 30659 Hannover, Germany.
Area of applicability: Federal Republic of Germany.
Due to the tax consulting law tax advisors are required to maintain a professional indemnity insurance with a minimum coverage of € 250,000. The details are contained in § 67 StBerG i.V.m. §§ 51 ff. DVStB.
Jurisdiction and Contract Law
The law system of the Federal Republic of Germany shall be deemed to be agreed for all legal relationships between the parties.
Jurisdiction for all matters is 47533 Kleve, Federal Republic of Germany, unless another jurisdiction is mandatory in accordance with German laws.
Extrajudicial dispute settlement procedures in tax matters
At request, the appropriate Chamber of Tax Consultants, pursuant to § 76 para. 2 No.3 StBerG, can conduct a conciliation procedure in case of disputes between accountant and client.
For more information contact the appropriate Chamber of Tax Consultants.
The fee for tax advisor services is based on the ordinance on Steuerberatergebührenverordnung (StBVV). According to §11 StBVV the actual fee depends on the circumstances of each case.
If the tax advisor provides additional services which are not regulated by the StBVV, he may charge a reasonable fee as defined by §§ 612 para.2, 632 para.2 BGB.
General Terms and Conditions
For all services the “General Terms and Conditions for Tax Consultants and Tax Advisory Companies”, as amended in November 2016 are understood as agreed.
Information according to the Consumers’ Dispute Settlement Act: There is no obligation and no willingness to participate in a dispute settlement procedure before an arbitration board.
References and links
We point out that the site links lead to external providers, once the framework of the web page is left and a new and full browser window is opened. The respective authors are responsible for the content of these pages. We do not take any responsibility for the accuracy of the content, the legality or the fulfilment of copyright provisions of the linked pages nor for the timeliness of referred services. Moreover, we do not adopt these external contents. This restriction also applies to outside contributions. All external links on these pages are provided with an appropriate reference; the copyright is owned by the respective responsible for the linked sites.
If a link is not legitimate due to legal regulations or if it is not desired by the owner of the website, the link will be removed on demand.
Download and Email
Communication via e-mail is linked to security risks. It may be, for example, that e-mails are tapped and read by experienced internet users. If we receive an email from you, we believe that we are entitled to reply by e-mail. Otherwise, we may ask you to explicitly refer to another form of communication.
Downloading programs is at your own risk. We are not liable for damages resulting from the installation or use of software from the download area.
The content of these pages has been carefully prepared and checked.
However, no responsibility is taken for the topicality, correctness, completeness or quality of the provided information.
Liability claims relating to material or immaterial nature, which were caused by the use or disuse of the provided information or due to incorrect and incomplete information are excluded.
We reserve the right to change, extend, delete or temporarily or permanently unpublish parts of pages or the entire service without prior notice.
Also we dissociate ourselves from any illegal contents of the linked pages. The evaluation of the content of this site was made only at the time of admission to the pages, a subsequent change can not be verified. Also, a trademark or copyright infringement by external providers is unknown to us.
However, if you think a violation has been committed, we appreciate your message before you start pricey actions.
Accuracy of contents
The domain owner does not take any responsibility for the contents.
We strive to honor all copyrights. Should this website or linked sites nevertheless use an unmarked but copyright protected graphic, sound or text, the copyright could not be found. In case of accidental copyright infringement, we will remove the object from the publication or indicate the appropriate copyright. Generally, all links to external providers are provided with a note. The copyright of the linked pages is owned by the respective responsibles. The copyright for our contents on our domain www.akp-intertax.de remains solely with the authors. Any reproduction or use of graphics, sounds or texts in other electronic or printed publications is not permitted without the explicit permission of the author.
We are obliged to treat all personal data in accordance with data protection regulations. We are entitled to store and to process the user’s personal data which has been generated by using the site to handle the user session and for statistical purposes. A transfer of data to third parties does not occur.