Managing Director: tax consultant StB Ferdinand Bäuning, auditor and tax consultant WP StB Dipl.-Finw. (FH) Kristina Braun
Company Headquarters: Hannover
Commercial Register: Hannover (HRB 50161)
VAT ID No.: DE115654700
Country of Registration: Germany
General Terms and Conditions: Download
Professional Liability Insurance:
Our services are covered by global professional liability insurance from:
HDI Versicherung AG
Postfach 21 27
(The land of Lower Saxony Ministry of Finance)
phone: +49 511 1208186
fax:+49 511 1208064
(The land of Lower Saxony Chamber of Tax Consultants:)
Steuerberaterkammer Niedersachsen (KdöR)
phone:+49 511 288900
fax: +49 511 2834032
Regulations of Professional Conduct for Tax Consultants:
German Tax Consultancy Law (StBerG)
Executive Order for the Tax Consultancy Law (DVStB)
Professional Code for Tax Consultants (BOStB)
Further information can be obtained at: www.bstbk.de
Person responsible for content according to § 6 MDStV: StB Ferdinand Bäuning
Concept, Layout, Realisation
13 Agentur für Werbung
und Kommunikation GmbH
Advertising Agency Hannover
1. Content of Online Materials
The author accepts no liability for the up-to-dateness, accuracy, fullness or quality of the information provided. Claims of liability against the author which relate to material or non-material damage caused by the use or non-use of the provided information or by use of incorrect or incomplete information shall generally be rejected where no evidence exists of intention or gross negligence on the part of the author.
All offers are non-binding. The author reserves the express right to alter, amend, delete some or all of the content without special notice or to temporarily or permanently discontinue the publication.
2. References and Links
Direct or indirect references to external websites ("Hyperlinks") which are out of the author’s control shall only be subject to author’s liability where the author was aware of the content and it is technically possible and reasonable for the author to prevent use in cases where the content is illegal.
The author hereby declares expressly that no illegal content was recognisable on the referenced pages at the time of the link being placed. The author has no influence over the current and future design, content or authorship of the referenced/linked pages. The author therefore expressly disassociates himself from all content of all referenced/linked pages which were altered after the link was placed.
This statement applies to all links and references placed within the author’s own web pages as well as to third-party entries in the guest books, discussion forums, link directories, mailing lists and in any other form of database the content of which provides third-party writing access.
Responsibility for illegal, incorrect or incomplete content and in particular for damage arising from the use or non-use of information presented in this way lies solely with the operator of the referenced website, not with the party merely referencing links to the relevant publication.
3. Copyright and Trademark
The author strives to observe the copyright of images, graphics, audio documents, video sequences and texts in every publication, to use self-created images, graphics, audio documents, video sequences and texts or to utilise free or public domain graphics, audio documents, video sequences and texts.
All brand names and trademarks referred to and, if applicable, brand names and trademarks protected by third parties shall be subject in full to the provisions of the relevant valid trademark law and the ownership rights of the relevant registered proprietor. The mere mention of a brand does not mean that trademarks are not protected by third party rights.
The copyright for properties published and created by the author is reserved solely by the author of the pages.
Reproduction or use of such graphics, audio documents, video sequences and text in other electronic or printed publications is not permitted without the author’s explicit consent.