Imprint
Imprint
Firm of auditors
Information as service provider pursuant to section 5 of the Telemedia Act (TMG) and the Service Information Duty Ordinance (DL-InfoVO)
bmi auditax GmbH
Wirtschaftsprüfungsgesellschaft
Lohnerhofstr. 13
78467 Konstanz, Germany
Phone: +49 7531 8023500
Telefax: +49 7531 8023999
Internet: www.bmi-auditax.de
E-Mail: info.kn@bmi-auditax.de
Office: Konstanz, Germany
Representative/managing director
Doris Moraschi, auditor/tax consultant
The statutory professional title “Auditing Company” was awarded in the Federal Republic of Germany (Bavaria).
Sales tax identification number pursuant to section 27a Sales Tax Act
DE197629157
Commercial register entry
Registered office and court of registration Freiburg i. Br. HRB 718501
Contract conditions
Place of jurisdiction is Konstanz, Germany.
The “General Terms and Conditions of Contract for Auditors and Chartered Accountants” apply.
Competent supervisory authority
Chamber of Auditors (WPK)
The profession of auditor is in the main subject to the following professional regulations:
- Auditors’ regulations (WPO)
- Professional Code of Conduct for Auditors / Certified Accountants (BS WP / vBP)
- Quality Control Charter
- Auditors’ professional indemnity insurance regulation
The professional regulations can be found on the website of the Chamber of Auditors www.wpk.de, under the heading “Service/Rechtsvorschriften”
Address:
Wirtschaftspüferkammer
Rauchstrasse 26
10787 Berlin
Germany
Firm of tax consultants
Information as a service provider pursuant to section 6 of the Teleservices Act (TDG) and section 5 of the Telemedia Act (TMG)
bmi auditax GmbH
Steuerberatungsgesellschaft
Lohnerhofstr. 13
78467 Konstanz, Germany
Phone: +49 (0) 7531 / 8023500
Telefax: +49 (0) 7531 / 8023999
Internet: www.bmi-auditax.de
E-Mail: info.kn@bmi-auditax.de
Office: Konstanz, Germany
Representative/managing director
Doris Moraschi, auditor/tax consultant
The statutory professional title “Tax consulting company” was awarded in the Federal Republic of Germany (Bavaria).
Sales tax identification number pursuant to section 27a Sales Tax Act
DE199392894
Commercial register entry
Registered office and court of registration Freiburg i. Br. HRB 718500
Contract conditions
Place of jurisdiction is Konstanz, Germany.
The “General Terms and Conditions of Contract for Tax Consultants, Tax Agents and Tax Consultancy Companies” apply.
Competent supervisory authority
Chamber of Tax Consultants
The profession of tax consultant is chiefly subject to the following professional regulations:
- Tax Consultancy Act (StBerG)
- Regulation on the Implementation of the Tax Consultancy Act (DVStB)
- Professional code (BOStB)
- Tax Consultants’ Fees Schedule (StBGebV)
The professional regulations can be found on the websites:
- of the Federal Chamber of Tax Consultants: bstbk.de
- of the Chamber of Tax Consultants of South Baden: www.stbk-suedbaden.de
Address:
Steuerberaterkammer Südbaden
Kronenstraße 2
79100 Freiburg
Germany
info@stbk-suedbaden.de
Firm of financial management consultants
bmi financial management services GmbH
Leutschenbachstrasse 50a
8050 Zürich, Switzerland
Phone: : +41 44 500 4657
Internet: www.bmi-auditax.ch
E-Mail: info.zh@bmi-auditax.ch
Office: Zürich, Switzerland
Representative/managing director
Ole Pedersen
Commercial register entry
UID-Number
CHE-309.116.171
Contract conditions
Place of jurisdiction is Zürich, Switzerland.
Liability insurance
Insurer:
HDI-Gerling Firmen und Privat Vers.AG
Riethorst 2
30659 Hannover, Germany
Indemnity limit for the audit:
EUR 4,000,000.00
Indemnity limit for tax consulting:
EUR 2,500,000.00
Territorial scope:
The insurance cover does not apply to liability claims which are asserted before foreign courts; this also applies in the event of a domestic enforcement judgment (section 722 Code of Civil Procedure);
which arise from a breach or non-observance of foreign law;
which arise from activities carried out via subsidiaries, branch offices or other advisory offices abroad if the legally prescribed minimum sum insured is exceeded.
The risk exclusions set out in subsections 1) and 2) do not, however, apply to other European countries, Turkey, or the states within the territory of the former Soviet Union, including Lithuania, Latvia and Estonia.
The insurance includes legal liability arising from business auditing activities in countries which have not previously been mentioned where the contract between the policyholder and his client is based solely on German law. In these cases, the insurer’s liability to pay benefits is limited to the legally prescribed minimum sum insured (auditing sector only).
The insurance includes legal liability arising from commercial assistance with fiscal matters relating to taxation law in countries not previously mentioned where the contract between the policyholder and his client is based solely on German law. In these cases, the insurer’s liability to pay benefits is limited to the legally prescribed minimum sum insured.
The aforementioned insurance cover does not include claims arising from activities as an insolvency, bankruptcy, composition, foreclosure, or estate administrator, as liquidator, sequestrator, executor of a will, custodian, guardian or trustee, as advocate, member of the creditors’ committee or advisory council, or as arbitrator or umpire if such appointment was made under foreign law.
Content of online offer
The above service providers accept no liability for the timeliness, correctness, completeness, or quality of the information supplied. Liability claims against the service provider relating to material or immaterial damage caused by use or non-use of the information offered or by use of incorrect or incomplete information are generally barred unless there is evidence of wilful intent or gross negligence on the part of the service provider.
All offers are subject to confirmation and are non-binding. The service providers expressly reserve the right to change, supplement or delete parts of the websites or the entire offer without prior notice or to cease temporarily or permanently to publish them. Despite careful editing, no liability is accepted for the content.
References and links – declaration of dissociation
The service providers accept no liability for direct or indirect references to external websites (“links”) which are outside their area of responsibility unless they are aware of the content, and it would be technically possible and reasonable for them to prevent the use in the event of illegal content. The service providers hereby expressly declare that at the time of setting the links the respective linked pages were free of illegal content. The service providers further declare that they have no influence whatsoever on the current and future design and content of the linked pages. They therefore expressly dissociate themselves from all contents of all linked pages that were changed after the links were set. With regard to illegal, erroneous or incomplete content and in particular for losses arising from the use or non-use of such information, only the provider of the website to which reference is made shall be liable and not the party simply making reference to the respective publication via links.
If a link does not work, or if there is illegal content on the linked website, please inform us immediately by email so that we can check this link again and remove it, if necessary.
Copyright
The copyright for published material which was created by the service providers themselves remains in the sole possession of the service providers of the websites. Duplication or use of such graphics and texts in other electronic or printed publications is not permitted without the written consent of the service providers.
Contacting us
The use of our internet pages and the mere establishment of contact by email, telephone or fax does not constitute a client relationship. Without a prior agreement, you shall not be obliged to pay a fee and we shall not be obliged to undertake any activity.
We would also ask you not to send us any confidential data via email, as access by unauthorised persons cannot be ruled out.
Legal validity of this disclaimer
This disclaimer is to be regarded as part of the internet offer from which you were referred to this website. Should parts or individual phrases of this text not, no longer, or not completely be in accordance with applicable law, the content and validity of the remaining parts of the document shall remain unaffected.
We furthermore ask you to take note of our Data Privacy Policy.