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.
We take the protection of your personal data very seriously and would like you to feel secure when you visit our website. We process personal data collected during visits to our website solely in accordance with statutory provisions, in particular in accordance with the EU's General Data Protection Regulation (GDPR).
Collection and storage of personal data during visits to our website
Whenever you visit our website, the browser used on your end device automatically sends information to the server of our website. This information is temporarily saved in a log file. The following information is collected without any action on your part and stored until it is automatically erased:
The mentioned data are processed by us for the following purposes:
The legal basis for the data processing referred to above is Article 6(1)(f) GDPR. Processing the data referred to above is necessary to enable a website to be made available and thus allows us to pursue our company’s legitimate interests.
The data referred to above is erased as soon as it is no longer needed for the purpose of displaying the website. Collection of the data for the purpose of displaying the website and storage of the data in log files is essential for operation of the website. Users have no possibility of appeal. Data may be stored for a longer period of time in individual cases if so required by law.
We only disclose your personal data to third parties when:
In addition to this, we use temporary cookies that are stored on your end device for a specified pe-riod of time to improve user-friendliness. Should you return to our website to make use of our ser-vices it is automatically recognized that you have visited the website on a previous occasion; any entries and settings you have made will also be recognized so that there is no need to re-enter them.
The data transmitted to us via the cookies will be erased as soon as it is no longer needed for the purposes described above. Data may be stored for a longer period of time in individual cases if so required by law.
We use tracking and analysis tools to enable us to continually improve and manage our website appropriately. Tracking also enables us to collect statistical data on how visitors use our website and to use the results to improve our online services. The tool records all visits to our website as well the number of visitors each day and their country of origin. At the end of each calendar year, the individual data is collated to form a dataset for the entire year. The dataset only contains the overall number of visits to our website and the number of visitors. All individual data is erased.
Pursuant to Art. 6 (1)(1)(f) GDPR, these interests justify the use of tracking and analysis tools.
We use the open source software Matomo for the purpose of analysing how our website is used and to evaluate its use statistically. Information on visits to the website or visits to the subdirectories of our website is used under a pseudonym (browser cookie that does not permit us to draw conclusions on the identity of individual users) to evaluate and improve our website as well as to insert relevant content on our website. Cookies are text files that are stored on your computer whenever you visit our website and enable us to analyse how you use our website. The data – IP address, the page from which the file was requested, date, time, type of browser and browser settings, operating system, which pages you visit – is evaluated on web servers located solely in Germany. This enables us to identify, for instance, from which town or city our website is being accessed, which browser type and operating system the visitor to the website is using and which pages of the website the visitor has accessed. Under no circumstances can the data collected be used to determine the identity of visitors to our website. The data collected is used solely for the purpose of improving our services. For this reason, all IP addresses are abbreviated and processed in an anonymised form. The data is not used in any other way or disclosed to third parties. You have the opportunity to prevent your activity on the website being analysed and linked. Although this will protect your privacy it will prevent the owner from learning from your activities and improving usability for yourself and other users.
Our website offers users the opportunity to subscribe to a newsletter if they wish to do so. To enable us to send you the newsletter on a regular basis we need the following information:
Your data will not be shared with third parties in connection with sending out the newsletter. We use what is known as the double opt-in procedure to send out the newsletter. This means that we will only send you the newsletter after you have confirmed your registration by clicking on the link given in the confirmation e-mail sent to you for this purpose. By doing so, we wish to ensure that only you yourself as the owner of the stated e-mail address are able to register for the newsletter. You must confirm your registration as soon as possible after receiving the confirmation e-mail as your newsletter registration will otherwise be automatically erased from our database.
The processing of your e-mail address for the purpose of sending out the newsletter is based on Art. 6(1)(a) GDPR.
Your e-mail address will be stored as long as you subscribe to the newsletter. It will be erased when you cancel the newsletter. Your e-mail address may be stored for a longer period of time in individual cases if so required by law.
To enable you to use the services in the restricted area of our website we save and process your e-mail address and a login name of your choice. You may state your first name and family name for user administration purposes if you wish to do so. Should you cease to work with us, your data will be fully erased from the system on the working day following the day of termination.
We use services provided by Google, Google Ireland Limited (“Google”), Gordon House, Barrow Street, Dublin 4, Ireland, on our website. Incorporating these services means that Google is also able to process personal data. This means that it cannot be ruled out that information may be transferred to servers in a third country and processed there.
Under https://www.privacyshield.gov/list, Google undertakes to abide by the EU-US Privacy Shield Framework and the Swiss-US Privacy Shield Framework on collecting, using and storing personal data from EU member states and Switzerland respectively. Google and its wholly owned subsidiaries in the USA have submitted a declaration relating to the principles of the Privacy Shield – see also https://www.google.de/policies/privacy/frameworks/.
We ourselves do not have any influence on which data Google actually collects and processes. Should you need to register a Google account in order to use analysis services or other services Google can add the processed information to your account, irrespective of your account settings, and treat it as personal data, see in particular, https://www.google.de/policies/privacy/partners.
You can define your level of data protection yourself via your cookie and Google account settings (e.g. erase or block cookies, etc.). For further details, please consult Google’s data privacy information which can be accessed via https://www.google.com/policies/privacy/. Information on Google’s privacy settings is available under https://privacy.google.com/take-control.html.
Google Maps and Google Fonts
This website uses Google Fonts and Google Maps, services provided by Google Inc. These are incorporated whenever a call is made to a server, usually a Google server in the USA. This means that information on which website you have visited is transferred to that server. In addition to this, Google also stores the IP address of the browser used on the end devices of visitors to this website. For details, please consult Google’s privacy information which is available under the following links:
Our website may contain videos from the YouTube website which is operated by Google or by specialist information providers such as Deubner, DATEV etc. A connection to the servers of the relevant information provider will be established whenever you visit pages containing videos. This means that information on your surfing behaviour will be transmitted to the server concerned via your IP address. You can only prevent this by not accessing the video or, in the case of YouTube videos, by logging out of your account, if you have one. YouTube also provides details on the handling of user data in its own data privacy declaration, available under: www.google.de/intl/de/policies/privacy.
Job applications may be submitted by e-mail via our website. Data sent to us in job applications is processed for the purpose of identifying suitable applicants. The legal basis for processing your e-mail address is Art. 6 (1)(f) GDPR.
Erasure of data
Your data will only be stored until a decision on your application has been taken and will subsequently be erased.
Where we provide links to external social networks on our website, such sites are indicated by logos or with the addition “Like”, for example. Clicking on such links usually means that plug-ins will be activated and your browser will establish a direct connection with the servers of the social network concerned. Should you follow these links and register with the social network, the information that you have visited our website will be shared with that network. In general, the social network operator will be able to assign your visit to our website to your account and store the information on web servers abroad. We have no influence on how much data is collected, how your personal data is processed by social networks and your rights in social networks. Please consult the data privacy conditions of the relevant social network before visiting such sites.
You have the right:
Right to object
If your personal data is processed on the basis of legitimate interests pursuant to Art. 6(1)(1)(f) GDPR, you have the right, pursuant to Art. 21 GDPR, to file an objection to the processing of your personal data if there are reasons relating to your particular situation or the complaint is related to direct marketing. In the latter case, you have a general right to object which we will comply with without your having to state that a particular situation applies.
Simply send us an email if you wish to make use of your right to withdraw your consent or of your right to object.
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