Legal notice

Dr. Dienst, Zerfass & Kollegen GmbH

Speicherstraße 53
60327 Frankfurt am Main

Telephone: +49 69 95 68 09-0
Telefax: +49 69 95 68 09-33


  • Prof. Dr W. Edelfried Schneider, WP, StB
  • Werner Höffling, WP, StB, RB
  • Kay Zerfass, WP, StB, Faceberater für Internationales Steuerrecht
  • Sascha Schmoll, WP, StB, Fachberater für Internationales Steuerrecht
  • Irmgard Volk, StBin
  • Kathrin Eisel, StBin, Prokuristin

Commercial Register

Frankfurt am Main Commercial Register Court
HRA 53203

The editor and webmaster responsible for the planning, implementation and maintenance of Internet content in accordance with the German Telemedia Act (TMG) is      

Dr. Dienst, Zerfass & Kollegen GmbH

Speicherstraße 53
60327 Frankfurt am Main

Telephone: +49 69 95 68 09-0
Telefax: +49 69 95 68 09-33

Responsible professional supervision of auditors

Körperschaft des öffentlichen Rechts
Rauchstraße 26
10787 Berlin

Telephone: +49 30 72 61 61-190
Telefax: +49 30 72 61 61-199


Responsible professional supervision of tax consultants     

Steuerberaterkammer Hessen
Körperschaft des öffentlichen Rechts
Gutleutstraße 175
60327 Frankfurt am Main

Telephone: +49 69 15 30 02-0
Telefax: +49 69 15 30 02-60


Steuerberaterkammer Rheinland-Pfalz
Körperschaft des öffentlichen Rechts
Hölderlinstraße 1
55131 Mainz

Telephone: +49 61 31 9 52 10-0
Telefax: +49 61 31 9 52 10-40

Responsible professional supervision of lawyers

Littenstraße 9
10179 Berlin

Telephone: +49 30 28 49 39-0
Telefax: +49 30 28 49 39-11

Responsible professional supervision of legal advisors

President of the District Court of Mainz 
Ernst-Ludwig-Str. 3
55116 Mainz 

Telephone: +49 61 31 16 48-00
Telefax: +49 61 31 16 48-87

Professional titles

The professional designations Wirtschaftsprüfer (auditor), Steuerberater (tax consultant) and Rechtsbeistand (legal counsel) were awarded in the Federal Republic of Germany.

Professional regulations of auditors

  • German Public Auditors Act (WPO)
  • Professional Code for auditors/sworn accountants (BS WP/vBP)
  • Statute for quality control
  • Professional Liability Insurance Regulation for Auditors (WPBHV)

These regulations can be viewed on the website for the Chamber of Public Accountants

Professional regulations for tax consultants 

  • Tax Consultancy Act (StBerG)
  • Regulation for the Implementation of the Tax Consultancy Act (DVStB)
  • Professional Code of the Federal Chamber of Tax Consultants (BOStB)
  • Regulations on the remuneration of tax consultants (StBVV)

These regulations can be viewed on the website for the Federal Chamber of Tax Consultants

Professional regulations for legal advisors

  • Legal Services Act

Professional liability

Professional liability insurance is provided by VSW Versicherungsgemeinschaft für Steuerberater und Wirtschaftsprüfer, Dotzheimer Str. 23, 65185 Wiesbaden and for lawyers by Allianz Versicherungs-AG, Munich. VSW – The Insurance Pool for Accountants – is an association of Allianz-Versicherungs-AG (42%), AXA-Versicherung AG (34%) and ERGO-Versicherung AG (24%). More details are available at

The geographical scope of the insurance cover comprises at a minimum services rendered in the member states of the European Union and as a minimum satisfies the requirements of 

  • § 51 Federal Lawyers' Act (BRAO)
  • § 67 Tax Consultancy Act (StBerG), §§ 51 et seqq. Regulation on the Implementation of the provisions for tax advisors, tax agents and tax advisory companies
  • § 54 German Public Auditors Act (WPO) in conjunction with the Regulation on the Professional Indemnity insurance of accountants and chartered accountants (WPBHV)

VAT identification number as per § 27a UStG (Turnover Tax Act) 

DE 218 021 367

Information for consumers 

Extrajudical dispute conciliation 

We do not participate in a system of alternative dispute resolution within the meaning of EU-VO No. 524/2013 or in consumer arbitration within the meaning of the German Consumer Dispute Resolution Act (VSBG) and are also not legally obliged to do so. You are of course welcome to contact our head office. You can contact us in all matters at Nevertheless, the required link to the EU platform for online dispute resolution (availability is the responsibility of the EU) can be found here:

Primary focus

The homepage contains non-political news concerning fiscal, social and economic law and primarily addresses the clients of our company.


The author of these web pages strives to present the information offered here completely and correctly to the best of his/her knowledge and belief and to keep it up to date. No responsibility can be accepted, however, for any damages arising from the use of this information – even in instances in which such damage arises from the utilisation of information that may be found to be incomplete or erroneous. Liability shall be excluded for the contents of linked pages especially since the author has no control over the content of linked sites. Therefore liability for the contents of the pages to which the pages of this website are linked shall lie solely with the provider of these third-party websites – in no event with the party referring to an external publication and contents by way of a link. If linked pages (particularly through a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such contents on the linked pages, then he/she shall remove the link to such pages immediately.


The contents and works on the pages of this website compiled by the website operator are subject to German copyright law. Duplication, processing, distribution and any kind of utilisation beyond that permitted under copyright law requires the written consent of the competent authority. Insofar as this website contains content which was not created by the operator of the website, the copyrights of third parties are taken into account and third-party contents are identified accordingly. If you become aware of any copyright infringement, please let us know. As soon as we become aware of a legal violation, we will remove such contents immediately.

Objection to promotional emails

The use of contact details (which have been published in accordance with the requirement to display a legal notice) for the transmission of unsolicited advertisements and information is herewith expressly prohibited. The website operator reserves the right to take legal action against senders of unsolicited promotional information, particularly spam emails.

Informative content

The information on these web pages is subject to change, removal or amendment without prior notice. Therefore the author cannot guarantee the accuracy, completeness, quality or validity of the information they contain.

Legal validity 

By using these web pages, the user is subject to the applicable terms and conditions of use. These are part of the website. If parts or individual phrases of the conditions of use do not correspond to, no longer correspond to, or incompletely correspond to applicable law, the contents and validity of the remaining sections of the conditions of use shall remain unaffected.

Website design, programming and implementation: 
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Artur Lik


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