KORUSRechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH
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 www.koruslaw.de is:
KORUS Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH
Telephone +49 89 85 63 7403
Facsimile +49 89 85 63 7404
Managing director: Rechtsanwalt, Steuerberater, Fachanwalt für Steuerrecht Gerhard Köglmeier
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 (www.rak-muenchen.de)) and the Munich chamber of tax consultants ( Steuerberaterkammer München, Nederlingerstr. 9, 80638 München (www.steuerberaterkammer-muenchen.de)).
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 www.brak.de/fuer-anwaelte/berufsrecht/.
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 www.steuerberaterkammer-muenchen.de and of the Bundessteuerberaterkammer (German Federal Chamber of Tax Consultants), Neue Promenade 4, 10178 Berlin: http://www.bstbk.de/
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
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 (www.brak.de or via e-mail schlichtungsstelle(at)brak.de) 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: www.rak-muenchen.de<http://www.rak-muenchen.de>, 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: www.steuerberaterkammer-muenchen.de, and www.bstbk.de 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, http://www.s-d-r.org .
Information for consumers regarding online dispute resolution:
Platform of the EU for out-of-court online dispute resolution: http://ec.europa.eu/consumers/odr
See above for e-mail address.
Copyright & Disclaimer:
All of the content of this website (especially all photos, html-codes, texts and graphics), whose copyright and rights of use and exploitation have not been otherwise specified, are either owned by or licensed to the provider and protected by national and international law. Usage of the content, especially reproduction and processing without the prior express written permission of the provider, is not permitted.
Despite having carefully checked the information stated on this website, the provider cannot guarantee the correctness, completeness or practical feasibility thereof. This information does not replace professional advice but rather only serves as information about the services of the provider. Therefore, the information may not be used by a third party or in any other way, especially in the absence of the examination of each individual case by KORUS Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH (in the following: KORUS). Accordingly, KORUS shall not be held liable for any damage caused by the uncoordinated usage of such content.
If this website provides external third-party links, KORUS does not regard their contents as its own by simply naming or linking to them and therefore shall not be held responsible for the content of these websites unless KORUS provides a specific note in direct context with the applicable link. In case of the provider’s liability, such liability is limited to wilful acts and gross negligence. For damages in case of simple negligence, the provider shall only be liable if these are in connection with core contractual duties. This disclaimer is without prejudice to mandatory statutory grounds for liability.