Responsible for the content:
DR. SCHMITZ SIMON BÜCKEN & PARTNER
The company is represented by:
Dipl.-Kfm. Peter Simon, Wirtschaftsprüfer Steuerberater
Dipl.-Kfm. Andreas Knop, Wirtschaftsprüfer Steuerberater
Dipl.-Kfm. Jochen Gilles, Wirtschaftsprüfer Steuerberater
MSc in Business Administration Accounting & Financial Management Markus Simon, Wirtschaftsprüfer Steuerberater
PR No. 651
Essen Local Court
VAT ID No. DE122288737
Registered place of business:
Telefon: +49 (2421) 94 36-0
Telefax: +49 (2421) 94 36-50
Professional indemnity insurance
HDI-Gerling Firmen und Privat Vers. AG
Betrieb Standort Köln Firmen
Postfach 10 24 64
Area covered by the insurance:
Federal Republic of Germany and all other European countries, Turkey as well as the area of the former Soviet Union including Lithuania, Latvia and Estonia.
Reference is made to the General Engagement Terms for German Public Auditors and Public Audit Firms dated 1 January 2002 (Allgemeine Auftragsbedingungen vom 1. Januar 2002 für Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften).
Please note that our liability is limited to EUR 4 million per claim according to no. 9 (2) in case of a negligently caused claim pursuant to sec. 54a (1) no. 2 Public Accountant Act (Wirtschaftsprüferordnung – WPO).
Jurisdiction for any disputes is Münster.
Declaration concerning the EU Service Directive
We would be pleased to inform you on request about the special rates/fees for start-up businesses and hourly rates of our employees and partners.
Our terms and conditions are on display in our offices in Münster, Leipzig and Gronau.
According to the information requirements of the EU Service Directive, in particular, pursuant to sec. 22 and 27, please note the following details concerning sec. 2 (1) Ordinance on Service Providers’ Duty to Inform (Verordnung über Informationspflichten für Dienstleistungserbringer – DL-InfoV): Professional establishments and memberships of the respective chambers:
The titles "Steuerberater" (Tax Consultant) and "Wirtschaftsprüfer" (German Public Auditor) were awarded in the Federal Republic of Germany.
Chamber of German Public Auditors:
Wirtschaftsprüferkammer K. d. ö. R.
10787 Berlin, Germany
Chamber of Tax Consultants:
Körperschaft des öffentlichen Rechts
Tax Consultancy Act (Steuerberatungsgesetz – StBerG)
Statutory Ordinance for the Tax Consultancy Act (Durchführungsverordnung zum Steuerberatungsgesetz – DVStB)
Professional Rules of the Federal Chamber of Tax Consultants (Berufsordnung der Bundessteuerberaterkammer – BOStB)
Fee Scale Ordinance for Tax Consultants (Steuerberatervergütungsverordnung – StBVV)
The professional regulations can be viewed on the website of the Federal Chamber of Tax Consultants: www.bstbk.de.
Public Accountant Act (Wirtschaftsprüferordnung – WPO) Professional Statutes for German Public Auditors/Sworn Auditors (Berufssatzung der Wirtschaftsprüfer/vereidigte Buchprüfer – BS WP/vBP) Quality Control Statutes (Satzung für Qualitätskontrolle) Professional Indemnity Insurance Ordinance for Public Auditors (Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung) The professional regulations can be viewed on the website of the Chamber of Public Accountants www.wpk.de.
Collection and Storage of Personal Data during Visits to the Website When you access our website, information is automatically sent to our website server by the browser used on your terminal device. This information is stored temporarily in a log file. The following information is collected without any action on your part and stored until it is automatically deleted:
The mentioned data are processed by us for the following purposes:
Article 6(1)(1)(f) GDPR forms the legal basis for the processing of the data. Our legitimate interest follows from the purposes for data collection stated above. In no event do we use the collected data to identify you. [...] We only transmit your personal data to third parties if: you have expressly given your consent thereto pursuant to Article 6(1)(1)(a) GDPR; the transmission is necessary pursuant to Article 6(1)(1)(f) GDPR for the establishment, exercise or defence of legal claims and there is no reason to believe that you have an overriding interest in the non-disclosure of your data that is worthy of protection; a legal obligation pursuant to Article 6(1)(1)(c) GDPR exists for the transmission; the transmission is permitted by law and is necessary pursuant to Article 6(1)(1)(b) GDPR for the performance of a contract to which you are party.Rights of the Data Subject You have the right:
This website uses Google Fonts and Google Maps, services provided by Google Inc. These services are integrated through a call to a server, normally a Google server in the USA. Here information on which website you have visited is transmitted to the server. In addition, the IP address of the browser of the terminal device used by the visitor to this website is stored by Google. Further information can be found in Google’s data protection notices, which can be obtained by following the links below: www.google.com/fonts#AboutPlace:about www.google.com/policies/privacy/Web-Analytics
We use the open-source software Open Web Analytics for the analysis and statistical evaluation of use of the website. Information regarding visits to the website or to sub-directories of our website are used under a pseudonym (a browser cookie that does not allow any identification of an individual user) for the evaluation, improvement and insertion of relevant contents on the website. Cookies are text files that are stored on your computer when you visit the website and allow an analysis of your use of the website. The data – IP address, page from which the file was requested, date, time, type of browser and browser settings, operating system, pages you visited – are analysed solely on web servers in Germany. We can see which city a website visitor comes from, which type of browser and which operating system the website visitor uses as well as which pages the visitor has visited on the website. The collected data are never used to personally identify the visitor to this website; they are solely used to improve the presentation. All IP addresses are therefore abbreviated so that they can only be processed in an anonymised form. The data is not used for any other purpose or for transmission to third parties. You can prevent the installation of cookies by setting your browser software accordingly; however, please note that in this case you may not be able to fully utilise all of the functions of this website. Your visit to this website is currently being recorded by Open Web Analytics.
Liability for contents The contents of our website are set up with due care. However, we cannot assume any liability for the accuracy, completeness and timeliness of the contents. According to sec. 7 (1) German Telemedia Act (Telemediengesetz – TMG) we are responsible for our own contents under general legislation. We do not assume any liability for decisions made by the user due to the aforementioned information. Please note that the present contents represent neither individual legal, bookkeeping- or tax-related nor any other technical information or recommendation and are not suitable as a substitute for individual consultation with expert persons bearing in mind the individual, specific circumstances. As a service provider according to sec. 8 to 10 German Telemedia Act (Telemediengesetz – TMG) we are, however, not obliged to monitor transferred or stored information of third parties or research circumstances that suggest an illegal activity. Obligations for the removal or blocking of the use of information in accordance with the general laws remain unaffected. Any liability in this respect is, however, only incurred from the moment that knowledge of the specific breach of law is obtained. Once a legal violation in this context has been identified, we will immediately remove the respective contents.
Liability for links Our pages contain links to external websites on the internet on whose content and timeliness we have no influence. The following applies to all these links: We do not accept any liability for third-party contents. The corresponding providers are solely responsible for their contents. The linked websites were examined at the time of linking for possible violations of law. An ongoing review for violations of law without any concrete indication is, however, not reasonable. In the case of a clear indication, however, we will immediately remove the corresponding link.
Liability for e-mail Sending e-mails to us from our website does not have any effect on the observance of a deadline. Please note that an e-mail communication via the internet is not safe and allows third parties to read and manipulate data. We therefore ask for your kind understanding that we do not assume any liability for e-mails contents or any manipulation thereof. Our firm takes all necessary precautions to guard against viruses. In order to ensure a smooth communication, please also use anti-virus software and check any e-mail attachments prior to dispatch and opening as we do not assume liability for any damages resulting from viruses.
Copyright The layout of the homepage, the graphics and pictures used, the compilation as well as the individual texts are protected by copyright. All rights, including that of photomechancial reproduction, duplication and distribution by means of special procedures, such as data processing, data carriers and data networks, even in part, are reserved by us.
Extrajudicial dispute resolution We are not taking part in any extrajudicial dispute resolution through consumer arbitration service. Upon request, our regulator arbitrates between members of the chamber and their principal in case of a dispute, such as those about remuneration or non-release of records. These cases present a matter of mediation. We do not take part in any other arbitration processes.
Auf dem Sonnenberg 42
Telefon +49(0)2236 393753
Telefax +49(0)2236 3843752
Mobiltelefon +49(0)177 5367946
People photography: Fotostudio Courté GmbH - fotostudio-courte.de
360-degree-tour: Jan Kappen - freshphotography.de
Services - Auditing: ©DWP - fotolia.com
Services - Management consulting: fotolia.com
Services - Start-ups: fotolia.com
Other pictures: pixabay.com