Imprint

FRICK+PARTNER
Lawyers Tax Advisors

Augustenstraße 1
70178 Stuttgart

Tel: +49 711 222283
Fax: +49 711 2222859

represented by the partners:
Florian Jandl, Markus Krauter, Dr. Melanie Bär

The firm is incorporated in the legal form of a partnership company with limited professional liability. The entry in the partnership register is as follows:

FRICK + PARTNER
Partnerschaftsgesellschaft mbB von Rechtsanwälten und Steuerberatern

Partnership Register: AG Stuttgart PR 720062
VAT No. DE814245928

Responsibilities
The partners Florian Jandl, Markus Krauter and Dr. Melanie Bär are each responsible within the scope of the above-mentioned legal provisions for the whole content of these web pages provided there is no notice to the contrary in the case of individual articles.

Memberships, court approvals & supervisory authorities
The partners are members of the Stuttgart Law Society:
Rechtsanwaltskammer Stuttgart, Königstraße 14, 70173 Stuttgart

and are approved to practice as lawyers within the Federal Republic of Germany by the
Higher Regional Court of Stuttgart, Olgastraße 2, 70182 Stuttgart,
Regional Court of Stuttgart, Urbanstr. 20, 70182 Stuttgart,
Local Court of Stuttgart, Hauffstr. 5, 70190 Stuttgart.

Markus Krauter is also member of the Stuttgart Tax Advisors’ Association:
Steuerberaterkammer Stuttgart, Hegelstraße 33, 70174 Stuttgart.

The partners are thus authorised to appear before all German higher regional courts, regional courts, labour courts, administrative courts, social courts and
fiscal courts, as well as in criminal matters before all German courts.

The professional titles “Rechtsanwalt” (lawyer) and “Steuerberater” (tax advisor) were awarded in Germany.

The following chambers act as regional supervisory authorities:

Rechtsanwaltskammer Stuttgart
Königstraße 14, 70173 Stuttgart
Tel. 0711-246467
Fax 0711-246396
www.rechtsanwaltskammer-stuttgart.de
rak.stuttgart@t-online.de

Steuerberaterkammer Stuttgart
Hegelstr. 33, 70174 Stuttgart
Tel. 0711-2221550
Fax 0711-222155-11
www.rak-stuttgart.de
info@rak-stuttgart.de

Professional Regulations
The professional activities of lawyers are subject to the following legal provisions
(click on the name to see the text of the statute):

BRAO Bundesrechtsanwaltsordnung [Federal Lawyers’ Act] BORA Berufsordnung für Rechtsanwälte [Code of Professional Conduct for Lawyers] (PDF)
RVG Rechtsanwaltsvergütungsgesetz [Act on the Remuneration of Attorneys] FAO Fachanwaltsordnung [Regulations for Specialist Lawyers] (PDF)

The professional activities of tax advisors are subject to the following legal provisions
(click on the name to see the text of the statute):

StBerG Steuerberatungsgesetz [Tax Advisors’ Act] DVStB Durchführungsverordnunq zum Steuerberatungsgesetz [Implementing Order for the Tax Advisors’ Act] (PDF)
BOStB Berufsordnung der Bundessteuerberaterkammer [Code of Professional Conduct of the Federal Association of Tax Advisors] (PDF)
StBGebV Steuerberatergebührenverordnung [Regulation on the Remuneration of Tax Advisors]

Professional liability insurance
Professional liability insurance (pecuniary damage liability insurance) is held with
the following company:

Allianz Versicherungs AG
Uhlandstr. 2, 70182 Stuttgart
Tel. 0711-21730
Fax 0711-2173170
www.allianz.de
info@allianz.de

Website Realisation:
DINQX.media GmbH & Co. KG, 70173 Stuttgart
www.dinqx.com

Exclusion of Liability

Liability for Content
The content of our pages was prepared with great care. However we cannot offer any guarantee of the accuracy, completeness or up-to-dateness of the content. As service providers we are responsible in accordance with § 7 (1) of the German Federal Telemedia Act (TMG) for our own content on these pages under general legislation. However, in accordance with §§ 8 to 10 TMG we as service providers are not obliged to monitor transferred or stored information of third parties or to research circumstances which may indicate an illegal activity. Obligations to remove or block the use of information under general legislation remain unaffected. Liability in this respect is however only possible from the point at which there was awareness of an actual legal infringement. Upon becoming aware of such legal infringements we will remove such content immediately.

Liability for Links
Our offering contains links to external websites of third parties upon whose content we have no influence. Therefore we are also unable to offer any guarantee for this third party content. The relevant providers or operators of these sites are responsible for the content of the linked pages. The linked pages were checked for possible legal infringements at the time the link was established. No illegal content was recognisable at the time the links were established. However constant monitoring of the linked pages cannot be reasonably expected without actual indications of a legal infringement. Upon becoming aware of legal infringements we will remove such links immediately.

Copyrights
The contents and works created by the operators on these sites are subject to German Copyright Act. The replication, processing, distribution and any kind of utilisation outside the boundaries of the Copyright Act requires the written consent of the relevant author or creator. Downloads and copies of this webpage are permitted only for private, non-commercial usage. If the content on this web page was not created by the operator, the copyrights of third parties are observed. In particular the content of third parties is marked as such. Should you nevertheless become aware of a breach of copyright, we would ask that you inform us of this. If we become aware of legal infringements we will remove such content immediately.

Data Protection

Use of this website is generally possible without submitting personal data. If personal data is collected on our web pages (e.g. name, postal or e-mail address) this is done, as far as possible, on a voluntary basis. This data will not be passed on to third parties without your express consent.
Please note that data transmission via the Internet (e.g. in the case of e-mail communication) can involve security breaches. It is not possible to provide seamless protection of data from access by third parties.
The use of the contact details published within the scope of the site notice obligations by third parties in order to send advertising and information material not specifically requested is hereby expressly prohibited. The operators of the pages expressly reserve the right to take legal steps in the case of unsolicited sending of advertising material, for instance by way of spam mails.

Data Protection Declaration:

Data Protection
Below we would like to inform you about our data protection policy. Here you will find information on the collection and utilisation of personal data in the course of using our website. In this respect we comply with the data protection legislation in force in Germany. You can call up this declaration on our website at any time.

We expressly inform you that data transmission via the Internet (e.g. in the case of e-mail communication) can involve security breaches. It is not possible to provide seamless protection of data from access by third parties.

Use of the contact details on our site notice for commercial advertising is expressly not desired unless we have granted our written authorisation in advance or there is already a business relationship. The provider and all the persons named on this website hereby object to any commercial use and further distribution of their details.

Personal Data
You can visit our web site without submitting personal data. If personal data is collected on our web pages (such as name, postal or e-mail address), this is submitted, as far as possible, on a voluntary basis. This data will not be passed on to third parties without your express consent. If there is an intention to create, specify or alter a contractual relationship between you and us or if you submit an enquiry to us we will collect and use personal data about you to the extent that this is necessary for these purposes (inventory data). We collect, process and use personal data as far as this is necessary in order to enable you to use the web offering (usage data). All personal data is only stored for as long as this is necessary for the purpose stated (processing of your enquiry or settlement of a contract). Taxation and commercial law retention duties are complied with in this process. Upon request from the relevant authorities we may in isolated cases give details of this data (inventory data) to the extent that this is necessary for the pursuit of crimes, aversion of risks, fulfilment of statutory duties of the intelligence services or Military Counterintelligence Service (MAD) or for the enforcement of intellectual property rights.

Data protection declaration for the web analysis service Google Analytics
This website uses Google Analytics, a web analytics service provided by Google, Inc. (“Google”). Google Analytics uses “cookies” which are text files placed on your computer to enable the website analyse how you use the site. The information generated by the cookie about your use of this website is generally transmitted to and stored by a Google server in the United States. We have activated IP anonymization. On this website your IP address will therefore be abbreviated beforehand by Google within the Member States of the European Union or in other states which are signatories to the Treaty on the European Economic Area. Only in exceptional circumstances will your full IP address be submitted to a Google server in the USA and abbreviated there. Google will use this information on behalf of the operator of this website to analyse your use of the website, compile reports on the website activities and to provide other services to the website operator connected with use of the website and Internet activity. The IP address transmitted from your browser using Google Analytics will not be associated with the other data held by Google. You can prevent the storage of cookies by selecting the appropriate settings on your browser software; please note however that in this case you may not be able to use the full functionality of this website. You can also prevent collection of the data created by the cookie relating to your use of the website (including your IP address) by Google and the processing of this data by Google by downloading and installing the browser plugin available under the following link https://tools.google.com/dlpage/gaoptout?hl=de

Right to Information
You have the right at any time, without charge and without delay to be informed of the data collected on your person. You have the right at any time to revoke your permission to use of the personal data submitted by you with effect for the future. For the issue of information please contact the provider using the contact details given in the site notice.