Legal notice




Company details in accordance with § 5 German telemedia act and §§ 2, 3 Ordinance on service providers' duty to inform (DL-InfoV):

FALK GmbH & Co KG
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
Im Breitspiel 21
69126 Heidelberg
Telephone: + 49 (6221) 399-0
E-mail: info[at]falk-co.de
Internet: www.falk-co.de


Personally liable partner:
FALK & Co Verwaltungs-GmbH Wirtschaftsprüfungsgesellschaft (German public audit firm)
Tax consulting company with headquarters in Heidelberg
Commercial register: Local court of Mannheim / HRB 705586


Managing Partners:
WP StB Wolfgang Adler, WP StB Klaus Heininger, WP StB Gerhard Meyer, WP StB Dr. Alexander Düll, WP StB RA Stefan Träumer, WP StB Dr. Martin Ziegler, StB Gerd Fuhrmann, WP StB Thomas Rohling, WP StB Prof. Dr. Reiner-Peter Doll, StB Dr. Martin Eberhard, WP StB Markus Schmidtke, WP StB Philip Roth, WP StB Stephan Hilbig, WP CPA Gerhard Müller, WP StB Michael Pleßke, WP StB Dr. Stefan Tichy


Information on the “Auditing” industry

Regulatory authority: Chamber of public accountants (WPK), Rauchstraße 26, 10787 Berlin Professional regulations: Act on the code of professional practice for German public auditors (WPO) and Statutes of the chamber of public accountants. For information on these regulations, see the website of the Chamber of public accountants: www.wpk.de.

Professional regulations in the area of auditing as “PDF” files: Act on the code of professional practice for German public auditors (WPO) www.wpk.de/pdf/wpo.pdf


Statutes for German public accountants / German sworn auditors (BS WP/vBP) www.wpk.de/pdf/bs-wpvbp.pdf

Statutes for quality control for German chartered public accountants www.wpk.de/pdf/qk-satzung.pdf

Ordinance on the liability insurance for professional errors and omissions of chartered public accountants in Germany (WPBHV) www.wpk.de/pdf/WPBHV.pdf

The legal professional designation “German public audit firm” was granted to FALK GmbH & Co KG in the Federal Republic of Germany (in the Federal State of Baden-Württemberg).


Information on the “Tax consulting” industry

Regulatory authority: German federal chamber of tax consultants (BStBK), Neue Promenade 4, 10178 Berlin Chamber memberships of subsidiaries of FALK GmbH & Co KG

  • Member of chamber of tax consultants Hesse - Frankfurt/Main branch
  • Member of chamber of tax consultants Berlin - Berlin branch
  • Member of the chamber of tax consultants Rhineland-Palatinate - Speyer branch
  • Member of chamber of tax consultants North Baden - Heidelberg and Karlsruhe branch
  • Member of chamber of tax consultants Lower Saxony - Osnabrück branch
  • Member of chamber of tax consultants Stuttgart - Tauberbischofsheim branch
  • Member of chamber of tax consultants Munich - Munich branch

Professional regulations in the area of tax consulting as “PDF” files:

Gebührenverordnung für Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (Scale of fees for tax consultants, tax agents and tax consulting companies) www.bstbk.de/muster_stbk/oeffentlich/pdf/2/StBGebV.pdf

Steuerberatungsgesetz (StBerG) (Tax advisory act) www.bstbk.de/muster_stbk/oeffentlich/pdf/2/StBerG.pdf

Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerbaratungsgesellschaften (DVStB) (Regulation on implementation of provisions for tax consultants, tax agents and tax consulting companies) www.bstbk.de/muster_stbk/oeffentlich/pdf/2/DVStB.pdf

Satzung über die Rechte und Pflichten bei der Ausübung der Berufe der Steuerberater und der Steuerbevollmächtigten – Berufsordnung (BOStB) (Statute on the rights and obligations in exercising the professions of tax advisors and tax agents) www.bstbk.de/muster_stbk/oeffentlich/pdf/2/Berufsordnung.pdf

The legal professional designation “Tax consulting company” was granted to FALK GmbH & Co KG in the Federal Republic of Germany (in the Federal State of Baden-Württemberg). Professional liability insurance


Professional liability insurance has been taken out with HDI Versicherung AG HDI Platz 1, 30659 Hannover.


1. Germany

2. European countries, Turkey, the Russian Federation and the other independent states of the former Soviet Union, and non-European territories of European countries which belong to the EU or the EDA. The insurance covers liability claims

(1) brought before courts in these countries and (2) for breach or non-compliance with the laws of these countries.

3. For countries not already named

(1) from business auditing activities, if the contract between the insured party and his client is based on German law only, (2) from commercial assistance in tax matters relating to the tax laws of these countries if the contract between the insured party and his client is based on German law only.

In both cases the insurance value is limited to the statutory minimum insurance sum.

4. Worldwide for liability claims

resulting from actions that are carried out via branch offices, regional offices or other advisory offices abroad, with a maximum amount equal to the statutory minimum insurance sum. Geographical scope (AVB WSR 558) for the activity as tax consultant:

1. Germany

2. European countries, Turkey, the Russian Federation and the other independent states of the former Soviet Union, and non-European territories of European countries which belong to the EU or the EDA.

The insurance covers liability claims

(1) brought before courts in these countries and (2) for violations or non-compliance with the laws of these countries.

3. Worldwide equal to the statutory minimum insurance sum for liability claims from the breach or non-compliance with foreign law if this has occurred while providing commercial assistance in tax matters relating to the tax laws of these countries and if the contract is based on German law only. In these cases, the liability of the insurer is limited to four times the statutory minimum insurance sum. If the agreed contract sum insured is less than four times the minimum insurance sum, the liability of the insurer in these cases is limited to the contract sum insured.

4. The insurance protection does not apply to liability claims arising from activities undertaken by branch offices, regional offices or other advisory offices abroad unless these activities are included by special agreement.


Disclaimer: The contents of the FALK GmbH & Co KG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft (hereafter: FALK) website are protected by copyright. All rights are reserved by FALK. The use of graphic and content elements of this website in electronic and non electronic media is not permitted.

The information contained on this website is of a general nature and has been prepared solely for the purpose of introducing FALK to the interested internet user. FALK accepts no responsibility for decisions made by the user based on the information contained here. FALK points out that the information on this website represents neither an individual legal, accounting, tax nor any other form of specialist information or recommendation and is not a substitute for an individual consultancy by experts in consideration of the individual case’s specific circumstances.

The information was compiled with the required care. At the same time, FALK does not assume any liability, regardless of the legal basis, for the correctness, accuracy, validity and completeness of the conveyed information.

Furthermore, FALK declines any responsibility for the removal, storage failure, delivery failure or early delivery of information and material. FALK also declines any responsibility for damages which were caused by downloading information and material from the internet via the FALK website. The FALK website is made available on an “as is” basis and does not provide any guarantees whatsoever. FALK declines expressly and to the maximum legal extent, tacit and legal guarantees. FALK also declines any guarantees regarding the safety, usability, punctuality and speed of the FALK website.

You understand and accept that, while using the FALK website, you have received material and data at your own risk and discretion and that you bear sole responsibility for damages to your computer system or data loss as a consequence of downloading such material.

Under no circumstances, shall FALK be held liable to a user due to the use and abuse of, or trust in the FALK website. This limitation of liability for restoration after damages which are either direct, indirect, caused by an accident or consequential, or also special, exemplary and culpable, shall apply to every claim in connection with this agreement, even if this claim has been raised due to guarantee, contract, liability (including negligence) or any other reason (even if FALK has pointed out the possibility of such damages).

This limitation of liability shall also apply to damages which were caused by other services, which were caused by any link provided by FALK, as well as to damages due to any information or references which were caused by a link provided by the FALK website.

This limitation of liability shall also apply without any restrictions to the procurement costs of substitute goods or services with regard to the quickness or slowness of the FALK website or to any information which appears on the website directly or via a link, or in connection with the FALK website. Such a limitation of liability shall apply notwithstanding a failure of essential purpose of any limited remedy and to the fullest extent permitted by law.

This website contains references to external websites that have been set up by third parties. FALK has absolutely no control of these websites or of the information, products or services offered.

Therefore, FALK accepts no responsibility, regardless of the legal basis, for the contents of external third-party websites. FALK reserves the right to change or update the information, products or services offered on this website at any time and without prior notice. Any existing or future legal relationships shall be subject to German law and German courts only. As far as permissible, the place of jurisdiction shall be Bremen.

These provisions constitute the entire agreement between the parties with respect to the object described here and they supersede and replace all previous or temporary arrangements or agreements, written or oral, with regard to this object. Any waiver of any of the regulations of these liability provisions only becomes effective if it has been recorded in writing by and signed by FALK.

Information under the Verbraucherstreitbeilegungsgesetz (Consumer’s alternative dispute resolution act)

There is no obligation or willingness to participate in a dispute resolution procedure before a conciliation body

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