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HW Treuhand Hein Wehrle PartG mbB
Steuerberater Rechtsanwalt Wirtschaftsprüfer 

Registered office: Freiburg im Breisgau
Partner Register PR 700336, District Court of Freiburg i. Br.
VAT ID: DE 292999014

Partner:
Uwe Hein, Public Accountant/Tax Consultant
Christa Wehrle, Tax Consultant
Roland Gäng, Attorney at Law

Leopoldring 1, 79098 Freiburg
Tel: 0761-1543 25-0
Fax: 0761-1543 25-99
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Certification / Regulatory body

The job title "Tax Consultant" is bestowed to the tax consultants of the company by the Chamber of Tax Consultants Südbaden in accordance with the standard professional regulations applicable in Germany (Tax Consultants' Act).

All the Tax Consultants at the partnership are licensed in accordance with German law and are members of the Chamber of Tax Consultants in Freiburg

Steuerberaterkammer-Südbaden
Wentzingerstr. 19, 79106 Freiburg,
Further information on the Chamber of Tax Consultants can be found online at www.stbk-suedbaden.de under „Impressum“.

Tax Consultants are subject to the following regulations in particular:

• Tax Consultants' Act (StBerG)
• Implementing Regulations to the Tax Consultants' Act (DVOen-StBerG)
• Professional Code of Tax Consultants (BOStB)
• Regulation on Tax Consultant Fees (StBGebV)

The professional regulations can be viewed under www.bstbk.de.

The Public Accountant at the partnership is a member of the Chamber of Public Accountants in Berlin. This Chamber serves as the regulatory body:

Wirtschaftsprüferkammer,
Rauchstr. 26, 10787 Berlin
 www.wpk.de 

The job title "Public Accountant" is bestowed by the Chamber of Public Accountants in Berlin in accordance with the standard professional regulations applicable in Germany (Public Accountants' Act).

Public Accountants are subject to the following regulations in particular:

• Public Accountants' Act (WPO)
• Professional Statutes for Public Accountants and Sworn Auditors (BS WP/vBP)
• Statutes for Quality Control
• Ordinance on Seals (Siegel VO)
• Regulation on Accountants' Professional Liability Insurance (WPBHV)

These professional law regulations can be viewed under www.wpk.de.

The representation of conflicting interests is prohibited for auditors and tax consultants due to professional regulations. Before accepting a mandate, we therefore always check whether a conflict of interest exists.

All attorneys of the partnership are admitted to practice under the law of the Federal Republic of Germany and are members of the Freiburg Bar Association

Freiburg Bar Association
44 Bertoldstrasse, 79098 Freiburg,

Further information on the Freiburg Bar Association can be found online at www.rak-freiburg.de  under "Impressum".

The relevant professional rules and regulations include the following:

• Federal Lawyers' Act (BRAO)
• Professional code of conduct for lawyers (BORA)
• Specialist attorney regulations (FAO)
• Lawyers' Fees Act (RVG)
• Code of Conduct of the Lawyers of the European Union (CCBE)

These professional law regulations can be viewed under www.brak.de  under "Berufsrecht".

The representation of conflicting interests is prohibited for lawyers due to professional regulations (§ 43a para. 4 BRAO). Before accepting a mandate, we therefore always check whether there is a conflict of interest.

Professional Liability Insurance

HW Treuhand maintains professional liability insurance as required unter § 67 Tax Consultants' Act, which is provided by the insurance Gothaer Allgemeine Versicherung AG, 50598 Köln, Germany. The geographical scope of the insurance cover includes services at least in the Member States of the EU and fulfils at a minimum the requirements of § 67 Tax Consultants' Act.

Under professional regulations, Public Accountants and Tax Consultants may not represent conflicting interests. Any possible conflicts of interest must be assessed prior to accepting a mandate.

Arbitration
In the case of any disputes between our Public Accountants and Tax Consultants, please contact the following arbitration bodies:

Arbitration body for Public Accountants
www.wpk.de

Arbitration body for Tax Consultants
www.stbk-suedbaden.de

In the case of disputes between lawyers and their clients, there is the possibility of out-of-court dispute resolution at the Freiburg Bar Association upon request (cf. § 73 (2) no. 3 in conjunction with § 73 (5) BRAO).

In addition, an independent body for the arbitration of disputes between members of bar associations and their clients was established at the Federal Bar Association in accordance with § 191f BRAO. The office is called "Schlichtungsstelle der Rechtsanwaltschaft" and is the competent consumer arbitration office for disputes concerning property law arising from the mandate relationship between lawyers and clients.

We also refer consumers to the EU internet platform for out-of-court online dispute resolution:  http://ec.europa.eu/consumers/odr/ 

We are not prepared to participate in dispute resolution proceedings before a consumer arbitration board in accordance with the "Gesetz über die alternative Streitbeschliegung in Verbrauchersachen (VSBG)" (Law on Alternative Dispute Resolution in Consumer Matters).

Note on payment for our services
Unless otherwise stipulated or agreed upon, fees charged by Tax Consultants are based on the object value. Fees charged by Public Accountants are based on individual agreements. This also applies to lawyers, unless the RVG applies.

Design:
Stark – Design & Umsetzung

Disclaimer:
This website contains general information and is not intended as advice in individual cases. Access to this website does not constitute a client relationship. Should you require appropriate advice, please contact us in writing, by email or by phone. HW Treuhand does not assume any liability for the content of links contained within this website. 

German text is binding.