Legal Notices

Company information pursuant to Section 5 Telemediengesetz (German Telemedia Act) and Sections 2 and 3 Dienstleistungs-Informationspflichten-Verordnung (German By-Law on Information Duties with respect to Services - DL-InfoV) and Section 55 Rundfunkstaatsvertrag (German Interstate Broadcasting Treaty).

Roser Rechtsanwaltsgesellschaft mbH

Drehbahn 7
D-20354 Hamburg
Phone: +49 40 4223 6660-0
Fax: +49 40 4223 6660-12
E-Mail: info@roser-hamburg.de

Registered office: Hamburg
Registration court and number: local court Hamburg HRB 118 405

Managing Directors:
RA/StB/Dipl. Volksw. Max Christian Lurati
WP/RA/StB Dipl.-Kfm. Dr. Frank Roser
RA Frederik Seifert
RA Stefan Thoss

VAT identification number: DE276960060

Roser GmbH
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft

Drehbahn 7
D-20354 Hamburg
Phone: +49 40 4223 6660-0
Fax: +49 40 4223 6660-12
E-Mail: info@roser-hamburg.de

Registered office: Hamburg
Registration court and number: local court Hamburg
HRB 118 199

Managing Directors:
WP/StB Dipl.-Kffr. Martina Bischoff
StB Dipl.-Kfm. Dr. Heiko Haupt
WP/RA/StB Dipl.-Kfm. Dr. Frank Roser
WP/StB Dipl.-Kfm. Patrick Scheinpflug
StB Dipl.-Kffr. Stephanie von Trotha

VAT identification number: DE276732295

Roser Financial Advisory GmbH
Wirtschaftsprüfungsgesellschaft

Drehbahn 7
D-20354 Hamburg
Phone: +49 40 4223 6660-0
Fax: +49 40 4223 6660-12
E-Mail: info@roser-hamburg.de

Registered office: Hamburg
Registration court and number: local court Hamburg HRB 150 038

Managing Directors:
WP/RA/StB Dipl.-Kfm. Dr. Frank Roser
StB Dipl.-Kfm. Dr. Heiko Haupt
WP/StB Dipl.-Kfm. Patrick Scheinpflug

VAT identification number: DE316165317

All references on this website or other publications to "Roser Rechtsanwälte Wirtschaftsprüfer Steuerberater" (ROSER Lawyers Auditors Tax Advisors) or "The Firm" should be understood as referreing to Roser Rechtsanwaltsgesellschaft mbH, Roser GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft and Roser Financial Advisory Wirtschaftsprüfungsgesellschaft mbH.

Admittance

The legal professional titles of lawyers, auditors and tax advisors was granted in the Federal Republic of Germany The lawyers, auditors and tax advisors of the firm are admitted to practice in the Federal Republic of Germany. They are members of their respective local bars:

Lawyers
For lawyers at the Hamburg location:
Rechtsanwaltskammer Hamburg
Valentinskamp 88
D-20355 Hamburg
Phone: +49 40 35 74 41-0
Fax: +49 40 35 74 41-41
E-Mail: info@rechtsanwaltskammerhamburg.de

For lawyers at the Leipzig location:
Rechtsanwaltskammer Sachsen
Glacisstraße 6
01099 Dresden
Phone: +49 351 31 85 90
Fax: +49 351 33 60 899
E-Mail: info@rak-sachsen.de

Auditors
Wirtschaftsprüferkammer
Körperschaft des öffentlichen Rechts
Rauchstraße 26
D-10787 Berlin
Phone: +49 30 72 61 61-0
Fax: +49 30 72 61 61-212
E-Mail: kontakt@wpk.de

Tax Advisors
For tax advisors at the Hamburg location:
Steuerberaterkammer Hamburg
Raboisen 32
D-20095 Hamburg
Phone: +49 40 44 80 43-0
Fax: +49 40 44 58 85
E-Mail: mail@stbk-hamburg.de

For tax advisors at the Leipzig location:
Steuerberaterkammer des Freistaates Sachsen
Emil-Fuchs-Straße 2
D-04105 Leipzig
Phone +49 341 5 63 36-0
Fax: + 49 341 5 63 36-20
E-Mail: kammer@sbk-sachsen.de

Regulations regarding profession

The following professional regulations apply to the lawyers, auditors and tax advisors of the firm:

Professional Regulations for Lawyers

  • Bundesrechtsanwaltsordnung (BRAO)
  • Berufsordnung für Rechtsanwälte (BORA)
  • Fachanwaltsordnung (FAO)
  • Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte (RVG)
  • Berufsregeln der Rechtsanwälte der Europäischen Gemeinschaft (CCBE-Berufsregeln)
  • Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland (EuRAG)
  • Law implementing the Directives of the European Community pertaining the professional law regulating the legal profession
  • Professional supplements to the Prevention of Money Laundering Act (GwG - Geldwäschegesetz)

The applicable professional regulations can be found on the website of the Bundesrechtsanwaltskammer: http://www.brak.de.

Professional Regulations for Auditors

  • Wirtschaftsprüferordnung (WPO)
  • Berufsordnung für Wirtschaftsprüfer und vereidigte Buchprüfer (BS WP/vB)
  • Satzung für Qualitätskontrolle
  • Siegelverordnung (SiegelVO)
  • Wirtschaftsprüfer-Berufshaftpflicht-Verordnung (WPBHV)

The applicable professional regulations can be found on the website of the Wirtschaftsprüferkammer: http://www.wpk.de.

Professional Regulations for Tax Advisors

  • Steuerberatungsgesetz (StBerG)
  • Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)
  • Berufsordnung der Bundessteuerberaterkammer
  • Steuerberatervergütungsverordnung (StBVV)
  • Fachberaterordnung

The applicable professional regulations can be found on the website of the Bundessteuerberaterkammer: http://www.bstbk.de.

In the event of a conflict the respective bar offers to act as mediator between client and the lawyer, auditor or tax advisor of the firm.

Professional Indemnity Insurance

Roser Rechtsanwaltsgesellschaft mbH has obtained professional indemnity insurance for itself and its lawyers. The insurance is provided by

HDI Versicherung AG
30650 Hannover

The territorial scope of the insurance coverage comprises legal advice in the European Union member states and complies with the professional regulations and legal requirements for lawyers.

Roser GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft and Roser Financial Advisory GmbH Wirtschaftsprüfungsgesellschaft have obtained professional indemnity insurance for themselves and their tax advisors and auditors. The insurance is provided by

HDI Versicherung AG
30650 Hannover

The territorial scope of the insurance coverage comprises tax advice and auditing in the European Union member states and complies with the professional regulations and legal requirements for tax advisors and auditors.

Settlement of Disputes

Roser GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft, Roser Financial Advisory GmbH Wirtschaftsprüfungsgesellschaft and Roser Rechtsanwaltsgesellschaft mbH are not willing and not obligated to participate in dispute resolution proceedings before a mediation body for consumers.

European ODR platform regarding the out-of-court resolution of disputes between consumers and traders: http://ec.europa.eu/consumers/odr/