Operator of this website is
hww hermann wienberg wilhelm Insolvenzverwalter Partnerschaft
hww hermann wienberg wilhelm Insolvenzverwalter Partnerschaft is licensed as a partner company in Germany (Partnerschaftsregister AG Frankfurt am Main, PR 2266).
The registered office of the company is in Frankfurt am Main:
60528 Frankfurt am Main, Germany
Phone: +49 (0)69 91 30 92-0
Fax: +49 (0)69 91 30 92-30
Value added tax identification number: DE 298538965
The addresses of all offices represented on this website can be found on this website under the menu item "Company" - "Locations" - "Germany".
We provide the following additional information on the members of the liberal professions presented on this website.
The competent bar associations are:
Addresses of the Chambers at www.brak.de
All lawyers are admitted to practice in the Federal Republic of Germany. The relevant professional regulations - the Federal Lawyers' Act, the Professional Code of Conduct, the Specialist Lawyers' Act, the Lawyers' Fees Act, the Federal Fees Code for Lawyers and the Professional Rules for Lawyers of the European Union - can be found at www.brak.de under the heading "General Duty to Inform", § 5 TMG. Professional liability insurance is provided by Allianz Versicherungs-AG. The geographical scope of the insurance cover covers activities in the member states of the European Union and thus satisfies at least the requirements of § 51 of the Federal Lawyers' Act (BRAO).
The supervision of the activities of the auditors of hww Rechtsanwälte Wirtschaftsprüfer Steuerberater Partnerschaft Frankfurt am Main, hww Rechtsanwälte Wirtschaftsprüfer Steuerberater Partnerschaft München and hww Wirtschaftsprüfer Steuerberater Rechtsanwälte Partnerschaft Bremen is carried out by the Chamber of Auditors. The Chamber of Public Accountants is based in Berlin and is responsible and active throughout Germany.
Chamber of Public Accountants
The professional title "Wirtschaftsprüfer" or "Wirtschaftsprüferin" was awarded to the members of the partnership in accordance with the Act on a Professional Code of Conduct for Auditors (Wirtschaftsprüferordnung) of 24 July 1961 (BGBl. I p. 1049), as last amended by the Act on the Adaptation of Accounting Regulations to the Introduction of the Euro, to Facilitate Publicity for Branches of Foreign Enterprises and to introduce Quality Control for Cooperative Audit Associations (Euro-Bilanzgesetz - EuroBilG) of 14 December 2001 (BGBl. I p. 3414).
They are subject to the professional provisions of the Articles of Association concerning the rights and obligations of auditors and sworn auditors in the exercise of their professions (Berufssatzung der Wirtschaftsprüferkammer) of 11 June 1996 (BAnz. S. 11077), taking into account the amendment to the Articles of Association of 7 November 1997 (BAnz. S. 14453), which entered into force on 12 February 1998 (BAnz. S. 14917).
The professional regulations of the Wirtschaftsprüfer can be viewed on the homepage of the Wirtschaftsprüferkammer (Chamber of Public Accountants) at www.wpk.de/rechtsvorschriften
The tax consultants of the auditors of hww Rechtsanwälte Wirtschaftsprüfer Steuerberater Partnerschaft Frankfurt am Main, hww Rechtsanwälte Wirtschaftsprüfer Steuerberater Partnerschaft München and hww Wirtschaftsprüfer Steuerberater Rechtsanwälte Partnerschaft Bremen are admitted as tax consultants in the Federal Republic of Germany and belong to the Chambers of Tax Consultants of their respective locations:
Frankfurt am Main
Chamber of Tax Consultants Hessen
60327 Frankfurt/Main, Germany
The professional title "tax consultant" was awarded to the members of the partnership in Germany in accordance with the provisions of the Tax Consultancy Act (StBerG) in the version promulgated on 04.11.1975 (BGBl. I p. 2735), last amended by the Act of 26.06.2001 (BGBl. I 2001 p. 1310) BGBl III 610-10.
They are subject to the professional regulations of the professional code of conduct of the Federal Chamber of Tax Consultants on the rights and obligations in the exercise of the professions of tax consultant and tax representative (BOStB) of 2 June 1997 (supplement to DStR 26/97), last amended by resolution of the statutory assembly of 8 November 2000 (DStR 13/01), p. 551/552.
The professional regulations of the tax advisors can be viewed on the homepage of the Federal Chamber of Tax Advisors at www.bstbk.de
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