Imprint

Spieker & Jaeger
Lawyers | Auditors | Tax Consultants
Partner Company mbB | Notaries

Represented by:

Hans-Jürgen Palm, Hans-Joachim Bartels, Dr. Achim Herbertz, Manfred Ehlers, Dr. Carsten Jaeger, Guido Schwartz, Frank Stiewe, Dr. Thorsten Mätzig, Dr. Boris Blank, Rainer Beckschewe, Jens Ewelt, Frank Nordhoff, Dr. Steffen Lorscheider, Dr. Robert Jung, Kay Koeppen, Daniel Wolgast, Dr. Timo Floren, Arian Zafar

AG Essen PR 1860
Kronenburgallee 5
44139 Dortmund

Phone: +49 231 9 58 58-0
Fax: +49 231 958 58 49-48
kontakt@spieker-jaeger.de

Value added tax identification number:
DE 813511794

Authorisation/regulatory authority

The partners and employees in the firm are members of the following bar association, which is the regulatory authority responsible for them:

Rechtsanwaltskammer für den Oberlandesgerichtsbezirk Hamm [Bar Association for the Higher Regional Court, District of Hamm]
Ostenallee 18
59063 Hamm
Federal Republic of Germany
Phone: +49 2381 98 50 00
Fax: +49 2381 98 50 50
Internet: rak-hamm.de

The notaries working at the firm are members of the following society of notaries:

Westfälische Notarkammer [Westphalian Society of Notaries]
Ostenallee 18
59063 Hamm
Federal Republic of Germany
Phone: +49 2381 98 50 01
Fax: +49 2381 43 06 96
Internet: westfaelische-notarkammer.de

The auditor working in the partnership firm is a member of the:

Wirtschaftsprüferkammer Berlin
Rauchstraße 26, 10787 Berlin,
Bundesrepublik Deutschland;
Phone: +49 30 72 61 61-0
Fax: +49 30 72 61 61-212
Internet: www.wpk.de

The tax advisor working in the partnership firm is a member of the:

Steuerberaterkammer Westfalen-Lippe
Urbanstraße 1, 48143 Münster,
Bundesrepublik Deutschland;
Phone: +49 251 417 64-0
Fax: +49 251 41 76 64 27
Internet: www.stbk-westfalen-lippe.de

Responsible regulatory authority:
Justizministerium des Landes Nordrhein-Westfalen [Ministry of Justice for the State of North Rhine-Westphalia]
40190 Düsseldorf
Phone: +49 211 879 20
Fax: +49 211 879 24 56
E-mail: poststelle@jm.nrw.de

Liability insurance

Berufshaftpflichtversicherung [Professional liability insurance]
HDI Versicherung AG
Buchholzer Str. 98
30655 Hannover

Geographic scope: The insurance coverage does not pertain to liability claims stemming from activities
a) Via law firms and offices established or maintained in other countries,
b) In connection with consultation and services on non-European law,
c) By the lawyer in non-European courts.
The insurer’s payments are made in euros, also for included foreign risks. The insurer’s obligations are fulfilled at the point in time at which the sum, in euros, is transferred by a domestic financial institution.

Professional designation/professional regulations

The professional designation Rechtsanwalt or Rechtsanwältin [lawyer] (Federal Republic of Germany) is conferred upon members of society on the basis of legal standards for the Federal Republic after having passed a second state legal examination and undergone a special approval process. This approval process is completed by the relevant Justizministerium [Ministry of Justice], by the president of the Oberlandesgericht [Higher Regional Court] responsible for their place of residence and on the basis of the respective local Rechtsanwaltskammer’s [bar association] legal situation, changed as of 08 September 1998 (see above, under “Authorisation/regulatory authority”). They are subject to the professional regulations in the Bundesrechtsanwaltsordnung [Federal Lawyers’ Act] (BRAO), the Rechtsanwaltsvergütungsgesetz [Lawyers’s Compensation Act] (RVG), the Berufs- und Fachanwaltsordnungen der Bundesrechtsanwaltskammer [the national bar association’s Attorneys’ and Legal Specialists’ Rules of Professional Conduct] (BORA and FAO) as well as the Standesregelung der Rechtsanwälte in der Europäischen Gemeinschaft (Code of Conduct of the Council of Bars and Law Societies of the European Union (CCBE – Code of Conduct).

The professional regulations for the approval to become “an EU lawyer based in Germany” are located in Article 1, Part 2, Section 1, Paragraph 2, Sentence 1 in the law on implementing the European Community’s guidelines on the regulation of the legal profession from 09 March 2000, as well as in the Gesetz über die Tätigkeit europäischer Rechtsanwälte [Act on the Activities of European Attorneys in Germany].

The professional designation Notar or Notarin [notary] is conferred upon members of society on the basis of uniform professional regulations (Bundesnotarordnung [Federal Notary Code] [BNotO]) in the respective state in which the notary is appointed. They are subject to the provisions of the Beurkundungsgesetz [German Notarisation Act] as well as the Gerichts- und Notarkostengesetz [Court and Notaries’ Fees Act] ([GnotKG]).

You can find the appropriate rules and regulations under the heading “Texts on Professional Rights” on the Bundesnotarkammer’s [German Notaries’ Institute’s] (BNotK) homepage.

The following professional rules essentially apply to tax advisors:

Steuerberaterungsgesetz (StBerG)
Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)
Berufsordnung der Bundessteuerberaterkammer (BOStB)
Steuerberatergebührenverordnung (StBGebV)
Verordnung über die Berufsausbildung zum/zur Steuerfachangestellten

The following professional rules essentially apply to auditors:

Wirtschaftsprüferordnung (WPO)
Berufssatzung für Wirtschaftsprüfer / vereidigte Buchprüfer (BS WP/vBP)
Satzung für Qualitätskontrolle
Wirtschaftsprüfer-Berufshaftpflichtverordnung

The texts of these legal regulations can be found at
www.wpk.de bzw.
www.bstbk.de bzw.
www.brak.de bzw.
www.juris.de.

Responsible party

Spieker & Jaeger
lawyers is a partnership company with limited professional liability. Each lawyer is individually authorised to work on mandates, consult extra-judicially and serve as extra-judicial and judicial representation.
References in accordance with Part 6 of the Teledienstgesetz [Teleservices Act] (TDG) in the version of the law about legal framework conditions for electronic transactions from 20 December 2001.

Responsible person according to § 55 Abs. 2 RStV is Dr. Robert Jung, Kronenburgallee 5, 44139 Dortmund

EU platform for dispute resolution

EU platform for extrajudicial online dispute resolution: http://ec.europa.eu/consumers/odr/

German law about Alternative dispute resolution for consumer disputes

Spieker & Jaeger does not take part in alternative dispute resolution for consumer disputes.

Image rights

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Photography, concept & realisation

Studio Steve
www.studio-steve.de

David&Goliath
www.davidundgoliath.com