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Legal Notice, Liability

Muth & Co. GmbH Wirtschaftsprüfungsgesellschaft

Muth & Co. GmbH Wirtschaftsprüfungsgesellschaft

Rangstraße 5 36037 Fulda Germany

info@muth-partner.de

Geschäftsführer

Kurt Abert, Ralf Kammer, Marco Bug, Ralf Lohmeier

Umsatzsteuer-Identifikationsnummer

DE 81 41 28 275

Handelsregister

Amtsgericht Fulda - HRB 2318

Basic orientation of the website

The information provided on this website is solely for general information purposes and does not constitute legal, tax or other specialised advice. The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.

Disclaimer

Our goal is to provide information completely and accurately to the best of our knowledge and belief and to keep this information up to date. This notwithstanding, we accept no liability whatsoever for any loss or damage that may result from the use of the information provided - even if the loss or damage arises from the use of possibly incomplete and/or incorrect information.

We are not responsible for any referrals to third-party websites. Liability for the contents of the linked pages is hereby excluded, since we have no control of the contents and design of the linked pages. As a consequence, liability for the content of the pages to which the pages of this website are linked rests solely with the provider of such third-party websites – in no event does it rest with the party referring with a link to an external publication and contents. If linked pages (particularly as a result of a change to the content after the link has been established) contain illegal, incorrect, incomplete, offensive or immoral information and we become (are made) aware of such content on the linked pages, then we will cut any link to such pages without undue delay.

Copyright

The content (text and images) of this website created directly by the author is copyrighted. The information provided is intended for personal use only. Any use of any of this website's content in violation of the provisions of the Copyright Act – in particular further use as in publications, copies as well as any form of commercial use and transmission to third parties – also in part or in processed form – without the author’s explicit approval is prohibited.

Information content

The information on this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the accuracy, completeness, quality or up-to-dateness of the information provided.

Legal validity

By using this website, the user is subject to the Terms and Conditions of Use set forth hereunder. These terms and conditions are part of the online presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with current law, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected.

Design and implementation of the website

Atikon Marketing & Werbung GmbH

Kornstraße 15 4060 Leonding Austria

+43 732/611266-0
Fax: +43 732/611266-20 E-mail: info@atikon.com Web:

Supervisory authority for public accountants in Berlin

Chamber of Chartered Public Accountants and Tax Consultants
Corporation under public law

regional office Berlin
Rauchstraße 26
10787 Berlin
Germany

Tel: +49 (30) 726 161-190
Fax: +49 (30) 726 161-199
E-mail: lgs-berlin@wpk.de
Web:

Professional rules and regulations for public accountants

  • Wirtschaftsprüferordnung, WPO (Code for public accountants)
  • Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer, BS WP/vBP (Professional Charter for Qualified Public Accountants / Certified Auditors)
  • Satzung für Qualitätskontrolle (Quality Control Charter)
  • Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung, WPBHV (Regulation concerning Professional Liability Insurance Rules for Auditors and Certified Accountants)

These codes and regulations are available for perusal on the website of the Chamber of Public Accountants at www.wpk.de.

Professional title

The legal professional designations "Wirtschaftsprüfer" (public accountant), "Steuerberater" (tax adviser), "vereidigte Buchprüfer" (certified accountant) and "Notar" (notary) were conferred in the Federal Republic of Germany. Licenses to exercise the profession were granted in the Federal Republic of Germany.

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