Imprint / Legal Notices / Notices according to Sec. 5 Tele-Media-Act (TMG) / Information according to Services Information Regulation (Dienstleistungs-Informationspflichten-Verordnung (DL-InfoV)

Service provider and responsible person for the contents and design of this site and owner of the domain is:

KORUS Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH
Blutenburgstraße 17
80636 München
Telephone +49 89 85 63 7403
Facsimile +49 89 85 63 7404



Managing director: Rechtsanwalt, Steuerberater, Fachanwalt für Steuerrecht  Gerhard Köglmeier
Seat: München
Legal form: KORUS Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH is a limited liability company under German law (Gesellschaft mit beschränkter Haftung)
Commercial Register, Registration Number: Local Court (Amtsgericht) of Munich, Germany, HRB 219771
VAT- ID: DE301115350

Competent supervisory bodies:

Being admitted to the German bar and tax advisory, KORUS Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH is a member of and is subject to professional supervision by the Munich bar association (Rechtsanwaltskammer für den Oberlandesgerichtsbezirk München, Tal 33, 80331 München ( and the Munich chamber of tax consultants ( Steuerberaterkammer München, Nederlingerstr. 9, 80638 München (

The lawyers and tax advisors working for the company are members of the Munich bar association and chamber of tax consultants (Rechtsanwaltskammer and Steuerberaterkammer München).

The professional titles Rechtsanwalt, Fachanwalt für Steuerrecht and Steuerberater have been obtained in the Federal Republic of Germany (Bundesrepublik Deutschland).

Laws governing the professional conduct of lawyers (Rechtsanwälte):

Information on laws applicable to lawyers can be found on the website of the German Federal Chamber of Lawyers (Bundesrechtsanwaltskammer) under

Selected laws applicable to lawyers:

Regulation on the Profession of Lawyers (Berufsordnung der Rechtsanwälte, BORA) Federal Lawyers Regulation (Bundesrechtsanwaltsordnung, BRAO)
German Act on Lawyers’ Fees (Rechtsanwaltsvergütungsgesetz, RVG)
FAO (Specialist Attorneys’ Regulations)
Charter of core principles of the European legal profession and Code of Conduct for European lawyers (CCBE)

Laws applicable to tax consultants (Steuerberater):

The rules regulating the profession have been published on the websites of the Munich chamber of tax consultants (Steuerberaterkammer München) under and of the Bundessteuerberaterkammer (German Federal Chamber of Tax Consultants), Neue Promenade 4, 10178 Berlin:

Selected laws applicable to tax consultants:

Tax Consultancy Act (Steuerberatungsgesetz, StBerG)
Implementation Ordinance to the Tax Consultancy Act (Durchführungsverordnung zum Steuerberatungsgesetz, DVStB)
Professional Standards (Berufsordnung, BOStB)
Fee Ordinance for Tax Consultants (Steuerberatergebührenverordnung, StBGebV)

Professional lndemnity Insurance:

Lawyers and tax consultants are by law required to take out professional indemnity insurance.

The minimum cover for Rechtsanwaltsgesellschaften is € 2,500,000.

Particulars of the insurance requirements are set out in Secs. 51, 59j(2) BRAO and 67 StBerG.

Professional indemnity insurance for KORUS Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH is provided by:

AXA Versicherung AG
Dovestr. 2-4
10587 Berlin

Coverage applies in all states of the European Union.

KORUS Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH provides its services under „General Terms and Conditions for Mandate- and Fee Agreements“ of KORUS Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH. These are available for inspection at the business address of KORUS Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH. In order to determine the scope of our services and fees, we additionally conclude engagement and fee agreements with clients, which are negotiated individually with clients.

Avoidance of professional conflicts:

Lawyers are by law prohibited from acting for conflicting interests (Sec. 43a(4) BRAO). Before accepting an instruction, we therefore always check whether there is a conflict of interest.

Non-judicial dispute resolution procedures for lawyers:

For client-attorney disputes, the Munich bar association (Rechtsanwaltskammer München) or the Federal Chamber of Lawyers ( or via e-mail schlichtungsstelle(at) provides non-judicial dispute resolution procedures (see also Sec.191 et seq. BRAO, Sec. 73 BRAO). Further details can be found on the website of the Munich bar association at:<>, Rechtsanwaltskammer für den Oberlandesgerichtsbezirk München, Tal 33, 80331 Munich.

Non-judicial dispute resolution procedures for tax consultants:

For disputes among members of the chamber/members of the chamber and their clients, the local Steuerberaterkammer provides non-judicial dispute resolution upon request.

Further details can be found at:, and or Bundessteuerberaterkammer, Neue Promenade 4, 10178 Berlin and Steuerberaterkammer München, Nederlinger Strasse 9, 80638 Munich

Information according to § 36 VSBG: We are generally prepared to participate in conciliatory / mediation proceedings with consumers.

The competent consumer mediation body for monetary / proprietary disputes out of client relationships up to a value of 50,000 Euro is  Schlichtungsstelle der Rechtsanwaltschaft, Neue Grünstraße 17, 10179 Berlin, .

Information for consumers regarding online dispute resolution:

Platform of the EU for out-of-court online dispute resolution:

See above for e-mail address.