Legal notice

Information in accordance with Sec. 5 Telemedia Act (TMG)

RLT Ruhrmann Tieben & Partner mbB

Essen location
Huyssenallee 44
45128 Essen

Duisburg location
Am Burgacker 37
47051 Duisburg

Düsseldorf location
Am Wehrhahn 36
40211 Düsseldorf

Authorized representatives

Dipl.-Kff. Kirsten Feldmann (Tax advisor)
Dipl.-Ök. Oliver Graß (Certified accountant, Tax advisor)
Dipl.-Bw. Thomas Hagelschur (Certified accountant, Tax advisor)
Dipl.-Kfm. Thorsten Hintze (Tax advisor)
Dipl.-Kfm. Dipl.-Finw. Michael Nolte (Certified accountant, Tax advisor)
Dipl.-Kfm. Claas-Tido Risse, LL.M. (Tax advisor)
Dipl.-Kfm. Ralf Ruhrmann (Certified accountant, Tax advisor)
Dipl.-Kfm. Stefan Tieben (Certified accountant, Tax advisor)
Dipl.-Kfm. Michael Westhoff (Tax advisor)
Dipl.-Kfm. Thorsten Ziegemeier (Certified accountant, Tax advisor)


Essen location
Phone: +49 201 245 150
Fax: +49 201 245 1550

Duisburg location
Phone: +49 203 739 94 0
Fax: +49 203 739 94 10

Düsseldorf location
Phone: +49 211 179 397 0
Fax: +49 211 179 397 99


VAT identification number in accordance with Sec. 27 a VAT Act:

Partnership register

District court of Essen, registry number: PR 1111

Business liability insurance information

Insurance company name and headquarters:
HDI-Gerling Firmen und Privat Vers. AG
PO Box 10 24 64
50464 Cologne

Scope of insurance policy

Europe, Turkey, and former Soviet Union states This restriction shall not be valid if German law applies exclusively.

Controller responsible for the content of this page in accordance with Sec. 55 para. 2 RStV (Interstate Treaty on Broadcasting):

Dipl.-Ök. Oliver Graß (Certified accountant, Tax advisor)
Huyssenallee 44
45128 Essen

 Supervisory authority responsible for certified accountants

Chamber of Auditors
public corporation

Berlin regional office

Rauchstraße 26
10787 Berlin

Phone: +49 30 726161-0
Fax: +49 30 726161-212

Supervisory authority responsible for tax advisors

Düsseldorf Chamber of Tax Advisors
public corporation

Grafenberger Allee 98
40237 Düsseldorf

Phone: 0211 – 66 90 6-0
Fax: 0211 – 66 90 6-600

Dispute resolution proceedings

RLT Ruhrmann Tieben & Partner mbB auditing firm and tax advising firm is neither prepared nor obligated to take part in any dispute resolution proceedings before a consumer board of arbitration.

Professional designation

The legal professional designations of “certified accountant” and “tax advisor” have been assigned in the Federal Republic of Germany. The state of licensing is the Federal Republic of Germany.

Occupational regulations

For certified accountants

  • German Public Accountants Act
  • Professional Code of Conduct for Auditors / Certified Accountants
  • Quality control charter
  • Seal ordinance
  • Regulation on business liability insurance for certified accountants

These regulations are available for review from the Chamber of Auditors at

For tax advisors

  • Tax Consultancy Act
  • Implementing Provision for the Tax Consultancy Act
  • Professional Rules for the Federal Chamber of Tax Consultants
  • Tax Consultants’ Fee Schedule

These professional regulations are available for review from the responsible local and regional tax consulting chambers, or on the website of the German Federal Chamber of Tax Consultants (

Exclusion of liability (Disclaimer)

Liability for Content

As a service provider, in accordance with Sec. 7 para. 1 Telemedia Act (TMG), we are responsible for proprietary content on these pages pursuant to general law. In accordance with Sections 8 to 10 Telemedia Act (TMG), however, as a service provider we are not obligated to monitor transferred or saved third-party information or to conduct research regarding circumstances that would indicate any illegal activity.

Obligations to remove or block the use of information pursuant to general law shall remain unaffected. Any liability in this regard shall be possible only from the time we become aware of a concrete legal violation. If we become aware of such legal violations, we will remove affected content immediately.

Liability for links

Our services include links to external third-party websites, over whose content we have no influence. Therefore, we can provide no guarantees regarding this third-party content. The service provider or site operator for the respective linked pages is always responsible for their content. The linked pages are reviewed for any potential legal violations at the time the links are created. No illegal content was discovered at the time the link was created.

It is not, however, possible for us to monitor content on linked sites without concrete grounds to do so. If we become aware of legal violations, we will remove affected links immediately.

Copyright Law

The content and works created by the site operator on its pages shall be subject to German copyright law. Copying, editing, distributing, or any other use of this content that exceeds the limits of copyright law shall require the written approval of its author or creator. Downloads and copies of this page shall only be permitted for private, non-commercial use.

Insofar as content on this page was not created by the site operator, third-party copyrights have been observed. In particular, third-party content has been identified as such. If you do become aware of a violation of copyright law, we request that you notify us of the situation. If we become aware of legal violations, we will remove affected content immediately.

MGI Association

MGI Association, is a leading international association of separate and independent accounting, legal and consulting firms that are licensed to use “a member of the MGI Association” in connection with the provision of professional services to their clients. MGI Association is the brand name referring to the group of members of MGI Ltd., a company limited by guarantee and registered in the Isle of Man with registration number 013238V, who choose not to associate as a network under IESBA and EU rules. Members of the MGI Association are not members of the MGI Worldwide network and may not use the MGI Worldwide brand and are not subject to MGI Worldwide quality assurance review. The MGI Association itself is a non-practising entity and does not provide professional services to clients. Services are provided by the member firms of the MGI Association. The MGI Association and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.

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