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Responsible in the sense of Section 5 TMG [German Telemedia Act]

S&P GmbH
Wirtschaftsprüfungsgesellschaft
Schertlinstrasse 23
86159 Augsburg
Phone +49 821/5 70 58-0
Fax +49 821/5 70 58-153

E-mail
www.sp-wp.de

Legal form
Gesellschaft mit beschränkter Haftung (company with limited liability)

Registration Court
Augsburg HRB 17817

Registered office of the company
Augsburg

Branch office
Augsburg

VAT registration number:
DE205345823

Legal representatives
Dipl.-Kfm. Peter Alterauge - WP1), StB2)
Dipl.-Fw. (FH) Wolfgang Fratz - WP1), StB2)´
Dipl.-Bw. (FH) Oliver Kanus - WP1), StB2)
Wolfgang Löhr - STB2), vBP3)
Prof. Dr. Wolfgang Schultze
Dipl.-Fw. (FH) Robert Schäble - WP1), StB2)
Dipl.-Kfm. Tobias Pflanzer - WP1), StB2)
Dip.-Bw. Markus Thürauf - WP1), StB2)
Joachim Mairock - WP1), StB2)
Frank Layher - WP1), StB2)
Jürgen Baur - StB2)

1) WP (Wirtschaftsprüfer)
2) StB (Steuerberater)
3) vBP (vereidigter Buchprüfer)

The partnership's professionals are qualified as 'Wirtschaftsprüfer' (certified public accountants) and 'Steuerberater' (tax consultants) and 'vereidigter Buchprüfer' (certified auditors) provide their services in these capacities. They are licensed to practise in Germany and are members of the chambers of their respective professions:

Admission/supervisory authority
The auditors and certified accountants working for Sonntag & Partner are members of the Berlin Chamber of Auditors („Wirtschaftsprüferkammer Berlin"), which acts as supervisory authority:

Wirtschaftsprüferkammer Berlin
Körperschaft des öffentlichen Rechts
Rauchstrasse 26
10787 Berlin, GERMANY
Phone: +49 30 726161-0
Fax: +49 30 726161-212
E-mail
www.wpk.de

Tax consultants 

The tax consultants working for Sonntag & Partner are members of the "Steuerberaterkammer München" (Munich Chamber of Tax Consultants), which acts as supervisory authority:

Steuerberaterkammer München
Nederlinger Straße 9
80638 München, GERMANY
Phone: +49 89 1579020
Fax: +49 89 15790219

e-Mail to Steuerberaterkammer
www.stbk-muc.de

Professional designation

AUDITORS

The professional designation "Wirtschaftsprüfer" or "Wirtschaftsprüferin" (feminine form) was granted to the auditors working for Sonntag & Partner by the "Wirtschaftsprüferkammer Berlin" (Berlin Chamber of Auditors) in accordance with the regulations which apply uniformly in Germany and which are stipulated in the "Wirtschaftsprüferordnung" (Auditors' Code).

They are subject to the regulations of the

  • Act to Reform the Certified Public Accountants' Code [WPOÄG]
  • Certified Public Accountants' Code [WPO]
  • Professional Code for Certified Public Accountants/Certified Auditors [BS WP/vBP]
  • Professional Indemnity Insurance of Certified Public Accountants [WPBHV]
  • Quality Control Statutes [Satzung für Qualitätskontrolle]
  • Official Seal Regulations [Siegel VO]
  • Tax Consultancy Act [StBerG]
  • Regulations to Implement the Tax Consultancy Act [DVStB]
  • Tax Consultants' Fees Regulations [StBVV]
  • Professional Code of the Federal Chamber of Tax Consultants [BOStB]

TAX CONSULTANTS

The professional designation "Steuerberater" or "Steuerberaterin" (feminine form) was granted to the tax consultants working for Sonntag & Partner by the "Steuerberaterkammer München" (Munich Chamber of Tax Consultants) in accordance with the regulations which apply uniformly in Germany and which are stipulated in the "Steuerberatergesetz" (German Tax Consultants Act).

They are subject to the regulations of the

  • Federal Lawyers Code [BRAO]
  • Act of Lawyers' Fees [RVG]
  • Lawyers' Professional Code [BORA]
  • Code for Specialist Lawyers [FAO]
  • CCBE Code of Conduct

CERTIFIED ACCOUNTANTS

The professional designation "vereidigter Buchprüfer" or "vereidigte Buchprüferin" (feminine form) was granted to the certified accountants working for Sonntag & Partner by the "Wirtschaftsprüferkammer Berlin" (Berlin Chamber of Auditors) in accordance with the regulations which apply uniformly in Germany and which are stipulated in the "Wirtschaftsprüferordnung" (Auditors' Code).

Person in charge within the meaning of Clause 6 of the "Medienstaatsvertrag" (German legal framework for electronic media)

Person in charge within the meaning of Clause 55 para. 2 of the Interstate Treaty on Broadcasting (RStV):

Oliver Kanus
c/o Sonntag & Partner
Schertlinstrasse 23
86159 Augsburg, GERMANY
Phone: +49 821,570 58-0
Fax: +49 821 570 58-153
E-mail

Professional liability insurance is provided by:

Zurich Insurance plc NfD
53287 Bonn, GERMANY

The professional liability insurance has been taken out with ... The territorial scope of insurance protection comprises activities in the Member States of the European Union, thus complying with the requirements of Section

  • § 51 of the German Lawyer's Act (Bundesrechtsanwaltsordnung - BRAO)Section
  • § 45 (1) of the German Patent Lawyer's Act (Patentanwaltsordnung - PatAnwO)Section
  • § 67 of the German Tax Consulting Act (Steuerberatungsgesetz - StBerG), Sections 51 et seq. of the Decree on the Implementation of the Laws on Tax Consultants, Tax Representatives and Tax Consultancy Companies (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften - DVStB)- Section
  • § 54 of the German Auditors Act (Wirtschaftsprüferordnung - WPO) in conjunction with the Decree on the Professional Liability Insurance for Auditors and Certified Accountants (Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer - WPBHV). 

 

Resolution of disputes

Resolution of a dispute online pursuant to Art. 14 (1) of the ‘Regulation on online resolution of disputes in consumer matters’ (resolution (EU) No. 524/2013; known as the ODR regulation): The European Commission provides a platform for dispute resolution online, which can be accessed under http://ec.europa.eu/consumers/odr/.

 

Design and editing of the photos on this web site:

Graciela Burgio de Schäpers
Telefon: +49 (0)89 609 8732
Telefax: +49 (0)89 609 3288

E-mail to Graciela Burgio de Schäpers

cooperation partner in the network www.graciela-burgio.net

© Photos:

  • AAA, site map, search / angelo.gi - Fotolia.com
  • HOME and subpages / Momentum, Tjall - Fotolia.com
  • NEWS and subpages / Akhilesh Sharma - Fotolia.com
  • ABOUT US and subpages / Margarete Kelm - Fotolia.com
  • LINKS / CONSULTING AREAS and subpages / iMAGINE, Eisenhans - Fotolia.com
  • TEAM and subpages / tom - Fotolia.com
  • CAREER and subpages / MASP - Fotolia.com
  • CONTACT and subpages / pmphoto - Fotolia.com / REGIO AUGSBURG TOURISMUS / Christian Spies
  • WEBSITE CREDITS, terms of use, data protection regulations, Terms & Conditions / Franck Boston - Fotolia.com

Programming of this website:

elementare teilchen GmbH
Telefon: + 49 89 7670 444-3
Telefax: + 49 89 7670 444-1

E-mail to Dipl. Ing. Franz Kugelmann 

http://www.elementare-teilchen.de/