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Imprint and Disclaimer

Firm name: HLB Förderer, Keil & Partner
Steuerberater, Rechtsanwälte, Wirtschaftsprüfer
Partnerschaft mbB
Saarbrücken: Blücherstraße 25
66119 Saarbrücken
Tel.: +49 681 58609-0
Fax: +49 681 58609-24
St. Ingbert: Albert-Weisgerber-Allee 31
66386 St. Ingbert
Tel.: +49 6894 9643-0
Fax: +49 6894 9643-44
Kaiserslautern: Mainzer Straße 107
67657 Kaiserslautern
Tel.: +49 631 34025-15
Fax: +49 631 34025-31
E-Mail:

 

Partners: Dipl.-Kaufmann Helmuth Lehr - auditor and tax adviser
Dipl.-Kaufmann Thomas Salz - auditor and tax adviser
Heinz Joachim Maier - lawyer, tax adviser, specialist law for tax law
Dipl.-Kaufmann Stephan Queling - auditor and tax adviser

Supervisory authority for tax advisers:

Chamber of Tax Advisers Saarland
Public corporation

Nell-Breuning-Allee 6
D-66115 Saarbrücken
T: +49 681 66832-0
F: +49 681 66832-32
E:

Supervisory authority for lawyers:

Chamber of Lawyers Saarland
Am Schloßberg 5
D-66119 Saarbrücken
T: +49 681 588280
F: +49 681 581047
E:

Supervisory authority for auditors:

Chamber of
Auditors Hesse, Rhineland-Palatinate, Saarland and Thuringia state sections

Sternstraße 8
D-60318 Frankfurt am Main
T: +49 69365062630
F: +49 69365063632
E:

 Job title The statutory “tax adviser” job title is awarded in the Federal Republic of Germany.

Regulations regarding job title law:

For tax advisers:

  • Tax Advice Law (Steuerberatungsgesetz - StBerG)
  • Regulation on implementing the rules for tax advisers, tax accountants and tax advice companies (DVStB)
  • Chamber of Tax Adviser’s professional code of conduct

The regulations can be viewed on the Federal Chamber of Tax Advisers’ website (Bundessteuerberaterkammer) http://www.bstbk.de (under downloads/professional regulations).

For lawyers:

  • Federal Lawyer Regulations (Bundesrechtsanwaltsordnung - BRAO)
  • Job Regulations for Lawyers (Berufsordnung für Rechtsanwälte - BORA)
  • Specialist Lawyer Regulations (Fachanwaltsordnung - FAO)
  • Lawyer Remunerations Law (Rechtsanwaltsvergütungsgesetz - RVG)
  • Professional regulations for European Union lawyers

The rules can be viewed at the Federal Chamber of Lawyers’ website www.brak.de.

For auditors:

  • Auditor Regulations (Wirtschaftsprüferordnung - WPO)
  • Work statutes for business auditors
  • Statutes for quality control
  • Seal ordinance
  • Auditors’ Professional Liability Ordinance

The regulations can be viewed on the Federal Chamber of Auditors’ website www.wpk.de (under Service/Legal Regulations).

Value-added tax identification number

 DE138196422
Professional liability insurance

The professional liability insurance is hold by the Versicherungsstelle Wiesbaden, Dotzheimer Straße 23, 65185 Wiesbaden.

This insurance covers all services at least within the EU-member states, the EU-non members (f.e. Switzerland, Norway, Turkey or Ireland) including the states on the territory of the former Soviet Union and meets the requirements of:

  • § 51 Bundesrechtsanwaltsordnung (BRAO),
  • § 67 Steuerberatungsgesetz (StBerG), §§ 51 ff. Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DvStB)
  • § 54 Wirtschaftsprüferordnung (WPO) in Verbindung mit der Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer (WPBHV).
General Engagement Terms All Engagements apply to the General Engagement Terms for auditors and auditing companies, published by the “Institut der Wirtschaftsprüfer e.V.”, Berlin (IdW) on the 1st of January 2002

Responsible editor and webmaster for planning, realisation and support of the Internet contents

Heinz Joachim Maier
Blücherstraße 25
D-66119 Saarbrücken

Design and implementation of the website

Logo of Atikon EDV & Marketing GmbH

Atikon Marketing & Werbung GmbH
Kornstraße 15, A-4060 Leonding

E-mail
Website www.atikon.com

Phone +43 732 611266-0
Fax +43 732 611266-20

Images used

  • Image description, authors, stock agency

Symbols used

  • IcoMoon - Free, Keyamoon, www.icomoon.io
  • Entypo, Daniel Bruce, www.icomoon.io

Basic orientation of the website

The information provided on this website is solely for general information purposes and does not constitute legal, tax or other specialised advice. The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.

Liability

The intention of the author of this website is to provide information completely and correctly to the best of the author's knowledge and belief, and to keep this information updated. Nevertheless, the author accepts no liability whatsoever for any damage that may result from the use of the information provided – even if the damage results from the use of possibly incomplete and/or erroneous information.

Any referrals to third-party websites are outside the scope of the author’s responsibility. Liability for the content of the linked-up pages is hereby excluded, as the author has no influence over the content and design of the linked websites. If linked pages (particularly owing to 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 the author shall cut off the link to such pages immediately. If linked-up 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 content on the linked-up pages, then he shall cut off the link to such pages immediately.

Copyright

The content (text and images) of this website created directly by the author is copyrighted. The information provided is intended for personal use only. Any use of any of this website's content in violation of the provisions of the Copyright Act – in particular further use as in publications, copies as well as any form of commercial use and transmission to third parties – also in part or in processed form – without the author’s explicit approval is prohibited.

Information content

The information on this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the accuracy, completeness, quality or up-to-dateness of the information provided.

Legal validity

By using this website, the user is subject to the Terms and Conditions of Use set forth hereunder. These terms and conditions are part of the online presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with current law, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected.

Privacy Policy

Last updated May, 2018

1. An overview of data protection

General

The following gives a simple overview of what happens to your personal information when you visit our website. Personal information is any data with which you could be personally identified. Detailed information on the subject of data protection can be found in our privacy policy found below.

Data collection on our website

Who is responsible for the data collection on this website?

The data collected on this website are processed by the website operator. The operator's contact details can be found in the website's required legal notice.

How do we collect your data?

Some data are collected when you provide it to us. This could, for example, be data you enter on a contact form.

Other data are collected automatically by our IT systems when you visit the website. These data are primarily technical data such as the browser and operating system you are using or when you accessed the page. These data are collected automatically as soon as you enter our website.

What do we use your data for?

Part of the data is collected to ensure the proper functioning of the website. Other data can be used to analyze how visitors use the site.

What rights do you have regarding your data?

You always have the right to request information about your stored data, its origin, its recipients, and the purpose of its collection at no charge. You also have the right to request that it be corrected, blocked, or deleted. You can contact us at any time using the address given in the legal notice if you have further questions about the issue of privacy and data protection. You may also, of course, file a complaint with the competent regulatory authorities.

2. General information and mandatory information

Data protection

The operators of this website take the protection of your personal data very seriously. We treat your personal data as confidential and in accordance with the statutory data protection regulations and this privacy policy.

If you use this website, various pieces of personal data will be collected. Personal information is any data with which you could be personally identified. This privacy policy explains what information we collect and what we use it for. It also explains how and for what purpose this happens.

Please note that data transmitted via the internet (e.g. via email communication) may be subject to security breaches. Complete protection of your data from third-party access is not possible.

Revocation of your consent to the processing of your data

Many data processing operations are only possible with your express consent. You may revoke your consent at any time with future effect. An informal email making this request is sufficient. The data processed before we receive your request may still be legally processed.

Right to file complaints with regulatory authorities

If there has been a breach of data protection legislation, the person affected may file a complaint with the competent regulatory authorities. The competent regulatory authority for matters related to data protection legislation is the data protection officer of the German state in which our company is headquartered. A list of data protection officers and their contact details can be found at the following link: https://www.bfdi.bund.de/DE/Infothek/Anschriften_Links/anschriften_links-node.html.

Right to data portability

You have the right to have data which we process based on your consent or in fulfillment of a contract automatically delivered to yourself or to a third party in a standard, machine-readable format. If you require the direct transfer of data to another responsible party, this will only be done to the extent technically feasible.

SSL or TLS encryption

This site uses SSL or TLS encryption for security reasons and for the protection of the transmission of confidential content, such as the inquiries you send to us as the site operator. You can recognize an encrypted connection in your browser's address line when it changes from "http://" to "https://" and the lock icon is displayed in your browser's address bar.

If SSL or TLS encryption is activated, the data you transfer to us cannot be read by third parties.

Information, blocking, deletion

As permitted by law, you have the right to be provided at any time with information free of charge about any of your personal data that is stored as well as its origin, the recipient and the purpose for which it has been processed. You also have the right to have this data corrected, blocked or deleted. You can contact us at any time using the address given in our legal notice if you have further questions on the topic of personal data.

Opposition to promotional emails

We hereby expressly prohibit the use of contact data published in the context of website legal notice requirements with regard to sending promotional and informational materials not expressly requested. The website operator reserves the right to take specific legal action if unsolicited advertising material, such as email spam, is received.

3. Data protection officer

Statutory data protection officer

We have appointed a data protection officer for our company.

Förderer, Keil & Partner
Partnerschaft mbB
Blücherstr. 25
66119 Saarbrücken

Telephone: +49 681 586090
Email:

4. Data collection on our website

Some of our web pages use cookies. Cookies do not harm your computer and do not contain any viruses. Cookies help make our website more user-friendly, efficient, and secure. Cookies are small text files that are stored on your computer and saved by your browser.

Most of the cookies we use are so-called "session cookies." They are automatically deleted after your visit. Other cookies remain in your device's memory until you delete them. These cookies make it possible to recognize your browser when you next visit the site.

You can configure your browser to inform you about the use of cookies so that you can decide on a case-by-case basis whether to accept or reject a cookie. Alternatively, your browser can be configured to automatically accept cookies under certain conditions or to always reject them, or to automatically delete cookies when closing your browser. Disabling cookies may limit the functionality of this website.

Cookies which are necessary to allow electronic communications or to provide certain functions you wish to use (such as the shopping cart) are stored pursuant to Art. 6 paragraph 1, letter f of DSGVO. The website operator has a legitimate interest in the storage of cookies to ensure an optimized service provided free of technical errors. If other cookies (such as those used to analyze your surfing behavior) are also stored, they will be treated separately in this privacy policy.

Server log files

The website provider automatically collects and stores information that your browser automatically transmits to us in "server log files". These are:

  • Browser type and browser version
  • Operating system used
  • Referrer URL
  • Host name of the accessing computer
  • Time of the server request
  • IP address

These data will not be combined with data from other sources.

The basis for data processing is Art. 6 (1) (f) DSGVO. The website operator has a legitimate interest to ensure an optimized service provided free of technical errors. Therefore server log files have to be stored.

Contact form

Should you send us questions via the contact form, we will collect the data entered on the form, including the contact details you provide, to answer your question and any follow-up questions. We do not share this information without your permission.

We will, therefore, process any data you enter onto the contact form only with your consent per Art. 6 (1)(a) DSGVO. You may revoke your consent at any time. An informal email making this request is sufficient. The data processed before we receive your request may still be legally processed.

We will retain the data you provide on the contact form until you request its deletion, revoke your consent for its storage, or the purpose for its storage no longer pertains (e.g. after fulfilling your request). Any mandatory statutory provisions, especially those regarding mandatory data retention periods, remain unaffected by this provision.

5. Newsletter

Newsletter data

If you would like to receive our newsletter, we require a valid email address as well as information that allows us to verify that you are the owner of the specified email address and that you agree to receive this newsletter. No additional data is collected or is only collected on a voluntary basis. We only use this data to send the requested information and do not pass it on to third parties.

We will, therefore, process any data you enter onto the contact form only with your consent per Art. 6 (1) (a) DSGVO. You can revoke consent to the storage of your data and email address as well as their use for sending the newsletter at any time, e.g. through the "unsubscribe" link in the newsletter. The data processed before we receive your request may still be legally processed.

The data provided when registering for the newsletter will be used to distribute the newsletter until you cancel your subscription when said data will be deleted. Data we have stored for other purposes (e.g. email addresses for the members area) remain unaffected.

Privacy Policy

Last updated May, 2018

1. An overview of data protection

General

The following gives a simple overview of what happens to your personal information when you visit our website. Personal information is any data with which you could be personally identified. Detailed information on the subject of data protection can be found in our privacy policy found below.

Data collection on our website

Who is responsible for the data collection on this website?

The data collected on this website are processed by the website operator. The operator's contact details can be found in the website's required legal notice.

How do we collect your data?

Some data are collected when you provide it to us. This could, for example, be data you enter on a contact form.

Other data are collected automatically by our IT systems when you visit the website. These data are primarily technical data such as the browser and operating system you are using or when you accessed the page. These data are collected automatically as soon as you enter our website.

What do we use your data for?

Part of the data is collected to ensure the proper functioning of the website. Other data can be used to analyze how visitors use the site.

What rights do you have regarding your data?

You always have the right to request information about your stored data, its origin, its recipients, and the purpose of its collection at no charge. You also have the right to request that it be corrected, blocked, or deleted. You can contact us at any time using the address given in the legal notice if you have further questions about the issue of privacy and data protection. You may also, of course, file a complaint with the competent regulatory authorities.

2. General information and mandatory information

Data protection

The operators of this website take the protection of your personal data very seriously. We treat your personal data as confidential and in accordance with the statutory data protection regulations and this privacy policy.

If you use this website, various pieces of personal data will be collected. Personal information is any data with which you could be personally identified. This privacy policy explains what information we collect and what we use it for. It also explains how and for what purpose this happens.

Please note that data transmitted via the internet (e.g. via email communication) may be subject to security breaches. Complete protection of your data from third-party access is not possible.

Revocation of your consent to the processing of your data

Many data processing operations are only possible with your express consent. You may revoke your consent at any time with future effect. An informal email making this request is sufficient. The data processed before we receive your request may still be legally processed.

Right to file complaints with regulatory authorities

If there has been a breach of data protection legislation, the person affected may file a complaint with the competent regulatory authorities. The competent regulatory authority for matters related to data protection legislation is the data protection officer of the German state in which our company is headquartered. A list of data protection officers and their contact details can be found at the following link: https://www.bfdi.bund.de/DE/Infothek/Anschriften_Links/anschriften_links-node.html.

Right to data portability

You have the right to have data which we process based on your consent or in fulfillment of a contract automatically delivered to yourself or to a third party in a standard, machine-readable format. If you require the direct transfer of data to another responsible party, this will only be done to the extent technically feasible.

SSL or TLS encryption

This site uses SSL or TLS encryption for security reasons and for the protection of the transmission of confidential content, such as the inquiries you send to us as the site operator. You can recognize an encrypted connection in your browser's address line when it changes from "http://" to "https://" and the lock icon is displayed in your browser's address bar.

If SSL or TLS encryption is activated, the data you transfer to us cannot be read by third parties.

Information, blocking, deletion

As permitted by law, you have the right to be provided at any time with information free of charge about any of your personal data that is stored as well as its origin, the recipient and the purpose for which it has been processed. You also have the right to have this data corrected, blocked or deleted. You can contact us at any time using the address given in our legal notice if you have further questions on the topic of personal data.

Opposition to promotional emails

We hereby expressly prohibit the use of contact data published in the context of website legal notice requirements with regard to sending promotional and informational materials not expressly requested. The website operator reserves the right to take specific legal action if unsolicited advertising material, such as email spam, is received.

3. Data protection officer

Statutory data protection officer

We have appointed a data protection officer for our company.

Förderer, Keil & Partner
Partnerschaft mbB
Blücherstr. 25
66119 Saarbrücken

Telephone: +49 681 586090
Email:

4. Data collection on our website

Some of our web pages use cookies. Cookies do not harm your computer and do not contain any viruses. Cookies help make our website more user-friendly, efficient, and secure. Cookies are small text files that are stored on your computer and saved by your browser.

Most of the cookies we use are so-called "session cookies." They are automatically deleted after your visit. Other cookies remain in your device's memory until you delete them. These cookies make it possible to recognize your browser when you next visit the site.

You can configure your browser to inform you about the use of cookies so that you can decide on a case-by-case basis whether to accept or reject a cookie. Alternatively, your browser can be configured to automatically accept cookies under certain conditions or to always reject them, or to automatically delete cookies when closing your browser. Disabling cookies may limit the functionality of this website.

Cookies which are necessary to allow electronic communications or to provide certain functions you wish to use (such as the shopping cart) are stored pursuant to Art. 6 paragraph 1, letter f of DSGVO. The website operator has a legitimate interest in the storage of cookies to ensure an optimized service provided free of technical errors. If other cookies (such as those used to analyze your surfing behavior) are also stored, they will be treated separately in this privacy policy.

Server log files

The website provider automatically collects and stores information that your browser automatically transmits to us in "server log files". These are:

  • Browser type and browser version
  • Operating system used
  • Referrer URL
  • Host name of the accessing computer
  • Time of the server request
  • IP address

These data will not be combined with data from other sources.

The basis for data processing is Art. 6 (1) (f) DSGVO. The website operator has a legitimate interest to ensure an optimized service provided free of technical errors. Therefore server log files have to be stored.

Contact form

Should you send us questions via the contact form, we will collect the data entered on the form, including the contact details you provide, to answer your question and any follow-up questions. We do not share this information without your permission.

We will, therefore, process any data you enter onto the contact form only with your consent per Art. 6 (1)(a) DSGVO. You may revoke your consent at any time. An informal email making this request is sufficient. The data processed before we receive your request may still be legally processed.

We will retain the data you provide on the contact form until you request its deletion, revoke your consent for its storage, or the purpose for its storage no longer pertains (e.g. after fulfilling your request). Any mandatory statutory provisions, especially those regarding mandatory data retention periods, remain unaffected by this provision.

5. Newsletter

Newsletter data

If you would like to receive our newsletter, we require a valid email address as well as information that allows us to verify that you are the owner of the specified email address and that you agree to receive this newsletter. No additional data is collected or is only collected on a voluntary basis. We only use this data to send the requested information and do not pass it on to third parties.

We will, therefore, process any data you enter onto the contact form only with your consent per Art. 6 (1) (a) DSGVO. You can revoke consent to the storage of your data and email address as well as their use for sending the newsletter at any time, e.g. through the "unsubscribe" link in the newsletter. The data processed before we receive your request may still be legally processed.

The data provided when registering for the newsletter will be used to distribute the newsletter until you cancel your subscription when said data will be deleted. Data we have stored for other purposes (e.g. email addresses for the members area) remain unaffected.

Settlement of disputes

The “Verbraucherstreitbeilegungsgesetz” (VSBG) came into force on the 1st of April 2016. https://www.gesetze-im-internet.de/vsbg/)

There is a general arbitration board for consumer named “Zentrum für Schlichtung e.V.” placed in Kehl (contact: www.verbraucher-schlichter.de ).

We are neither obliged nor willing to attend a settlement of dispute in front of a general arbitration board!

Nevertheless we are willing to attend a settlement of dispute in front of the arbitration board of the bar or of the Chamber of Tax Advisers.

The arbitration board of the bar, founded in 2009, is a recognized consumer arbitration board. This arbitration fulfills the requirements of the Federal Lawyer Regulations (BRAO) and of the constitution of the arbitration board of the bar.

In the event of disputes between tax advisers and their clients, the Chamber of Tax Advisers is responsible. The Chamber of Tax Advisers has to try to act as a mediator, if both of the involved parties put in an application or at least agree to the mediation. The exact process of the mediation depends on the constitution and the procedural rules of the Chamber of Tax Advisers.

The responsible authorities are:

For proprietary disputes concerning a client relationship between a consumer and a lawyer:

Arbitration Board of the bar (Schlichtungsstelle der Rechtsanwaltschaft)
Neue Grünstraße 17
10179 Berlin
(more information: www.s-d-r.org or www.schlichtungsstelle-der-rechtsanwaltschaft.de )

For disputes concerning a client relationship between a consumer and a tax adviser:

Chamber of Tax Advisers Saarland (Steuerberaterkammer Saarland)
Nell-Breuning-Allee 6
66115 Saarbrücken
(more information: www.stbk-saarland.de )

Kontakt