Imprint

LORITZ · SESSIG
Lawyers and Tax Advisors
Brienner Straße 46
80333 München

T +49 89 57 94 91 – 0
F +49 89 57 94 91 – 29

info@hls-rechtsanwaelte.de

www.hls-rechtsanwaelte.de

Office and registration: Munich, AG Munich, PR 2082

Sales tax identification number: DE347548545

The partners are authorised to represent, individually, within the meaning of the Partnership Act:
Mr. RA/StB Univ. Prof. Dr. Karl-Georg Loritz
Mr. RA/StB Dr. Franz-Joachim Sessig
Ms. RAin Dr. Sabine Loritz

Offices:
The offices can be reached at the following addresses:

Munich Office, Brienner Strasse
Brienner Straße 46
80333 Munich

T +49 89 57 94 91 – 0
F +49 89 57 94 91 – 29
muenchen@hls-rechtsanwaelte.de

Augsburg Office
Volkhartstraße 7
86152 Augsburg

T +49 821 90 76 79 8 – 0
F +49 821 90 76 79 8 – 20
augsburg@hls-rechtsanwaelte.de

Competent supervisory authorities

for lawyers:
Unless expressly stated otherwise, the lawyers working in the offices in Munich and Augsburg are members of the following professional association, which is their supervisory authority:

Bar Association for the
Higher Regional Court District of Munich

Tal 33
80331 Munich

T +49 89 53 29 44 – 0
F +49 89 53 29 44 – 28
www.rak-muenchen.de

for tax consultants:
The tax advisors working in the company are, unless expressly stated otherwise, members of the following professional chamber which acts as their supervisory authority:
Munich Chamber of Tax Consultants
Nederlinger Straße 9
80638 Munich

T +49 89 15 79 02 – 0
F +49 89 15 79 02 – 19
www.stbk-muc.de

Job title/professional rules
for lawyers:

The legal professional title is “Rechtsanwalt”. It was awarded, according to German legal norms, to the members of the company who passed the second state examination and a special admission procedure established by the President of the respective Higher Regional Court by the Ministry of Justice.

The profession of Rechtsanwalt is subject to the following professional regulations as amended:

• Federal Lawyers Act (BRAO)
• Law on the Remuneration of Lawyers (RVG)
• Professional Code for Lawyers (BORA)
• Specialist Lawyer Regulation (FAO)
• Professional Rules for Lawyers of the European Union (CCBE)
• Law on the Activities of European Lawyers in Germany (EuRAG).

These professional regulations can be found on the website of the German Federal Bar (www.brak.de) or the website of the Bar Association in Munich
(www.rak-muenchen.de).

For Steuerberater (tax consultants):

The legal professional title is “Steuerberater”. It was awarded, according to German legal norms, to the tax consultants working in the office who passed tax consultant exams and a special admission procedure in the Federal Republic of Germany (federal state of Bavaria) or established by the respective local chamber of tax consultants. A university professor receives the tax advisor license after ten years of teaching tax law at a university.

The profession of tax advisor is subject to the following professional regulations as amended:

• Tax Consultancy Act (StBerG)
• Implementing Regulation to the Tax Consultancy Act (DVStB)
• Professional Code (BOStB)
• Ordinance on Tax Consulting Fees (StBGebV)

These professional regulations can be viewed on the website of the Federal Chamber of Tax Advisors (www.bstbk.de) or the website of the Munich Chamber of Tax Advisors
(www.stbk-muc.de).

Pecuniary damage liability insurance

Lawyers are obliged by the Federal Lawyers’ Act and tax consultants are obliged by the Tax Consultancy Act to maintain professional liability insurance for their services. Our office maintains the statutory pecuniary damage liability insurance with ERGO Versicherung AG, Ergoplatz 1, 40477 Düsseldorf. The territorial scope of the insurance cover includes activities throughout the EU territory as well as the countries of the Agreement on the European Economic Area.

General obligation of information according to § 36 VSBG

We do not participate in dispute settlement procedures before any consumer arbitration board. However, the Consumer Dispute Resolution Act demands that we nonetheless refer you to a responsible consumer dispute settlement body:

Responsible consumer arbitration board: The arbitration board of the legal profession, Rauchstrasse 26, 10787 Berlin, www.s-d-r.org, is responsible for property disputes arising from the mandate relationship.

Copyright

The copyright to the content of this website or parts of it belongs to HLS Loritz Sessig Rechtsanwälte Steuerberater PartG mbB or to the person to whom the law firm has granted a corresponding right of use.

Individual pages of this website may be downloaded, temporarily stored and printed for your own use within your company.

Any other duplication, transmission or distribution of any content on this website, in particular by downloading, saving or printing, is not permitted without the express consent of HLS Loritz Sessig Rechtsanwälte Steuerberater PartG mbB.

Information and liability
Every effort has been made to ensure the accuracy of the information and links hosted on this website. However, any liability in connection with the use of the information, the links or the reliance on their accuracy is excluded. The information contained on this website and in particular in the insolvency forum does not constitute legal advice.

With the judgement of 12 May 1998 (file ref. 312 O 85/98) “Liability for Links”, the Hamburg Regional Court decided that by adding a link, one is jointly responsible for the content of the linked site. According to the District Court, this can only be prevented by expressly distancing oneself from this content.

We hereby expressly distance ourselves from all content on linked pages or graphics and in no way adopt them as our own.

Applicable Law

The legal information on this website as well as all questions and disputes arising in connection with this website are subject to the laws of the Federal Republic of Germany.