Responsible for the content:
RLT Ruhrmann Tieben & Partner mbB
Concept, screen design, TYPO3 CMS implementation:
Internetagentur, TYPO3-Agentur, Internet-Systemhaus Essen
Trafo2 GmbH media engineering
fon: +49 (0) 201-878 499-0
fax: +49 (0) 201-878 499-44
Concept, design and text:
Werbeagentur, PR-Agentur, Kommunikationsberatung
SpiessConsult GmbH & Co. KG
Duesseldorfer Strasse 70
fon: +49 (0) 211 55 02 17 - 0
Data as per Sec. 5 TMG [German Telemedia Law] and DL-InfoV [German Service Information Regulations]
Partnership register: Amtsgericht Essen [Local Court]
Registration number: PR 1111
VAT ID (Sec. 27a UStG [German Value-Added Tax Law]): DE119620371
Competent supervisory authorities:
The legal titles "Wirtschaftspruefungsgesellschaft" [firm of public accountants] and "Steuerberatungsgesellschaft" [firm of tax consultants] were awarded in the Federal Republic of Germany.
The profession public accountant/certified accountant is primarily subject to the following professional regulations:
1. Wirtschaftsprueferordnung (WPO) [Ordinance for Public Accountants]
2. Berufssatzung fuer Wirtschaftspruefer/vereidigte Buchpruefer (BSWP/vBP)[Professional Code for Public Accountants/Certified Accountants]
3. Satzung fuer Qualitaetskontrolle [Quality Assurance Code]
4. Siegelverordnung [Document Seal Regulations]
5. Wirtschaftspruefer-Berufshaftpflichtversicherungsordnung [Regulations on Professional Liability Insurance for Public Accountants]
For information on the professional regulations go to the website of Wirtschaftspruefungskammer at www.wpk.de/rechtsvorschriften.
The professional tax consultant is primarily subject to the following professional regulations:
1. Steuerberatungsgesetz (StBerG) [Tax Consultancy Law]
2. Durchfuehrungsverordnung zum Steuerberatungsgesetz (DVStB) [Ordinance relating to the Tax Consultancy Law]
3. Berufsordnung fuer Steuerberater (BOStB) [Professional Code of Practice for Tax Consultants]
4. Steuerberatergebuehrenverordnung (StBGebV) [Schedule of Tax Consultant’s Fees]
For information on the professional regulations go to the website of Steuerberaterkammer at www.stbk-duesseldorf.de/DE/322/Downloads.php.
Requirement to information under § 36 (1) VSBG (“Verbraucherstreitbeilegungsgesetz”): Consumer Dispute Resolution Act):
RLT Ruhrmann Tieben & Partner mbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft is neither willing nor obliged to participate in dispute settlement proceedings before a consumer arbitration body (“Verbraucherschlichtungsstelle”).
D&O insurance covering the professional activities (professional liability insurance required under Sec. 54 WPO) with HDI-Gerling Firmen und Privat Vers. AG, P.O. Box 10 24 64, 50464 Cologne. Insurance coverage is limited to activities in Europe, Turkey and the countries located on the territory of the former Soviet Union. This limitation does not apply if German laws apply exclusively.
1. Online content
The author reserves the right not to be responsible for the topicality, correctness, completeness or quality of the information provided. Liability claims regarding damage caused by the use of any information provided, including any kind of information that is incomplete or incorrect, will therefore be rejected—unless substantiation can be provided that the author acted in a negligent or grossly negligent manner. All offers are non-binding and without any obligation. Parts of the pages or the complete publication including all offers and information might be extended, changed or partly or completely deleted by the author without separate announcement.
2. References and links
The author is not responsible for any contents linked or referred to from his pages—unless the author has full knowledge of illegal contents and would be able to prevent the visitors of the site from viewing those pages.
Thus, the author expressly represents that the linked pages were free from illegal content at the time at which the page was linked. The author does not have any influence on the present and future design as well as on the contents of the linked pages. Therefore, the author dissociates him-/herself explicitly from all changes concerning the contents of linked pages that were made after the link was set. This statement is valid for all links and references within the web site created by the author as well as for links and references from third parties in guestbooks, discussion forums and mailing lists. Liability for illegal, erroneous and incomplete content and, above all, for damages resulting from the usage or disregard of information presented in this manner shall lie solely with the provider of the page to which any of these links refer and not with the author who merely refers to the content via links.
3. Copyrights and trademarks
The author aims to observe the copyright of any graphic, audio document, video sequences or text in all publications, to use his/her own graphics, audio documents, video sequences and texts or to make use of license-free graphics, audio documents, video sequences or texts .
All trade and brand marks that appear in the author's Internet content and are protected by third parties are subject in full to the terms of the relevant copyright law and the right of ownership as applied to the registered owner in each case. The sole fact that such trademarks are cited shall not be deemed to indicate that they are not protected by third party rights!
Copyrights on those objects published and created by the author him-/herself, remain solely with the author. Such graphics, audio files, video sequences and texts may not be duplicated or used in other electronic or printed publications without the author's express permission.
4. Validness of this disclaimer
This disclaimer is to be regarded as part of the Internet offering from which you have been referred to this page. If parts or individual provisions of this text do not, do not fully or no longer correspond to applicable law, the content and validity of the remaining portions of the document shall remain unaffected.