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Responsible in the sense of Section 5 TMG [German Telemedia Act]

Sonntag & Partner
Partnerschaftsgesellschaft mbB
Wirtschaftsprüfer, Steuerberater, Rechtsanwälte

Schertlinstraße 23
86159 Augsburg, GERMANY
Phone: +49 821 57058-0
Fax: +49 821 57058-153

e-mail to Sonntag & Partner
www.sonntag-partner.de

Legal form
Partnerschaftsgesellschaft mit beschränkter Berufshaftung (Partnerschaftsgesellschaft mbB)
(Partnership of professionals with limited professional liability)

Registration court
Local court of Augsburg; partnership of professionals register number 60

Tax Identification for VAT purposes
DE127468576

Authorized representatives
Dipl.-Fw. (FH) Wolfgang Fratz - WP, StB
Dr. jur. Klaus Leuthe - RA, FAStR
Dipl.-Kfm. Tobias Pflanzer - WP, StB
Dr. jur. Christian Voit - RA
Michael Wagner - RA
Dipl.-Fw. (FH) Robert Schäble - WP, StB
Barbara Gayer - RA, StB
Wolfgang Löhr - RA, FAStR, StB, vBP
Dipl.-Bw. (FH) Oliver Kanus - WP, StB
Dr. jur, Konrad Kern - RA, FAfBkKapR
Dr. jur. Andreas Katzer - RA, M.I.L. (Lund)
Ulrich Derlien - RA, StB
Markus Thürauf - WP, StB
Dr. jur. Tobias Buchmann - RA, FAfHGesR
Dr. jur. Thomas Rau - RA
Dr. jur. Thomas Dehesselles - RA, FAfStR
Dr. jur. Thomas Sanna - RA, StB, FAfStR
Prof. Dr. Ulrike Trägner - RA, FAfArbR
Dr. jur. Barbara Albrecht - RA
Dr. jur. Rudolf Rupprecht - RA
Dr. jur. Constantin Goette - RA
Joachim Mairock - WP, StB
Ingmar Niederkleine - RA, FAfBau-/ArchR, FAfMietR
Philip G. Wiljan - RA, LL.M.
Frank Layher - WP, StB
Jürgen Baur -StB

WP (Wirtschaftsprüfer)
StB (Steuerberater)
vBP (vereidigten Buchprüfer)
RA (Rechtsanwalt)
FAStR (Fachanwalt für Steuerrecht)
FAfHGesR (Fachanwalt für Handels- und Gesellschaftsrecht)
FAfBkKapR (Fachanwalt für Bank- und Kapitalmarktrecht)
FAfArbR (Fachanwalt für Arbeitsrecht)
FAfBau-/ArchR (Fachanwalt für Bau- und Architektenrecht)
FafMietR (Fachanwalt für Miet- und Wohnungseigentumsrecht)
LL.M. (Master of Law)

The partnership's professionals are qualified as 'Wirtschaftsprüfer' (certified public accountants) and 'Steuerberater' (tax consultants), as 'vereidigter Buchprüfer' (certified auditors) and 'Rechtsanwalt' (lawyers) and provide their services in these capacities. They are licensed to practise in Germany and are members of the chambers of their respective professions:

Admission / supervisory authority

AUDITORS / CERTIFIED ACCOUNTANTS

The auditors and certified accountants working for Sonntag & Partner are members of the "Wirtschaftsprüferkammer Berlin" (Berlin Chamber of Auditors), which acts as supervisory authority:

Wirtschaftsprüferkammer Berlin,
Körperschaft des öffentlichen Rechts
Rauchstraße 26
10787 Berlin, GERMANY
Phone: +49 30 726161-0
Fax: +49 30 726161-212

e-mail to Wirtschaftsprüferkammer
www.wpk.de

TAX CONSULTANTS

The tax consultants working for Sonntag & Partner are members of the "Steuerberaterkammer München" (Munich Chamber of Tax Consultants) and "Steuerberaterkammer Nürnberg" (Nuremberg Chamber of Tax Consultants), which act as supervisory authority:

Steuerberaterkammer München
Nederlinger Straße 9
80638 München, GERMANY
Phone: +49 89 1579020
Fax: +49 89 15790219

e-Mail to Steuerberaterkammer
www.stbk-muc.de

Steuerberaterkammer Stuttgart
Körperschaft des öffentlichen Rechts
Hegelstraße 33
70174 Stuttgart, GERMANY

Telefon: +49 711 6 19 48 - 0
Telefax: +49 711 6 19 48 - 702
e-mail to Steuerberaterkammer
www.stbk-stuttgart.de

Steuerberaterkammer Nürnberg
Körperschaft des öffentlichen Rechts
Karonlinenstraße 28
90402 Nürnberg, GERMANY
Telefon: +49911946260
Telefax: +499119462630
e-mail to Steuerberaterkammer 
www.stbk-nuernberg.de

 

 

ATTORNEYS

The attorneys working for Sonntag & Partner are members of the "Rechtanwaltskammer München" (Munich Chamber of Attorneys), "Rechtsanwaltskammer Frankfurt" (Frankfurt Chamber of Attorneys), "Rechtsanwaltskammer Stuttgart" (Stuttgart Chamber of Attorneys) an "Rechtsanwaltskammer Nürnberg" (Nuremberg Chamber of Attorneys), which act as supervisory authority:

Rechtsanwaltskammer München
Tal 33
80331 München, GERMANY
Telefon: +49 89 532944-0
Telefax:
+49 89 532944-33
e-mail to Rechtsanwaltskammer
www.rak-muenchen.de

Rechtsanwaltskammer Frankfurt am Main
Bockenheimer Anlage 36
60322 Frankfurt am Main, GERMANY
Telefon: +49 69 17 00 98-01
Telefax:
+49 69 17 00 98-50
e-mail to Rechtsanwaltskammer
www.rakffm.de

Rechtsanwaltskammer Stuttgart
Königstraße 14
70173 Stuttgart, GERMANY
Telefon: +49 711 222155-00
Telefax: +49 711 222155-11
e-mail to Rechtsanwaltskammer
www.rak-stuttgart.de

Rechtsanwaltskammer Nürnberg
Fürther Str. 115
90429 Nürnberg, GERMANY
Telefon: +49911926330
Telefax: +499119263333
E-Mail to Rechtsanwaltskammer
www.rak-nbg.de


Details of laws governing their professional practice

AUDITORS

The professional designation "Wirtschaftsprüfer" or "Wirtschaftsprüferin" (feminine form) was granted to the auditors working for Sonntag & Partner by the "Wirtschaftsprüferkammer Berlin" (Berlin Chamber of Auditors) in accordance with the regulations which apply uniformly in Germany and which are stipulated in the "Wirtschaftsprüferordnung" (Auditors' Code).

They are subject to the regulations of the

  • Act to Reform the Certified Public Accountants' Code [WPOÄG]
  • Certified Public Accountants' Code [WPO]
  • Professional Code for Certified Public Accountants/Certified Auditors [BS WP/vBP]
  • Professional Indemnity Insurance of Certified Public Accountants [WPBHV]
  • Quality Control Statutes [Satzung für Qualitätskontrolle]
  • Official Seal Regulations [Siegel VO]

TAX CONSULTANTS

The professional designation "Steuerberater" or "Steuerberaterin" (feminine form) was granted to the tax consultants working for Sonntag & Partner by the "Steuerberaterkammer München" (Munich Chamber of Tax Consultants) in accordance with the regulations which apply uniformly in Germany and which are stipulated in the "Steuerberatergesetz" (German Tax Consultants Act).

They are subject to the regulations of the

  • Tax Consultancy Act [StBerG]
  • Regulations to Implement the Tax Consultancy Act [DVStB]
  • Tax Consultants' Fees Regulations [StBVV]
  • Professional Code of the Federal Chamber of Tax Consultants [BOStB]

ATTORNEYS

The designation "Rechtanwalt" or "Rechtsanwältin" (feminine form) was granted to the attorneys working for Sonntag & Partner in accordance with the legal norms which apply uniformly in Germany after their Second State Law Examination and a special admission procedure, firstly by the competent ministry of justice, personally by the president of the "Oberlandesgericht München" (Higher Regional Court of Munich), and later, due to the changed legal situation since 8 September 1998, by the "Rechtsanwaltskammer München" (Munich Chamber of Attorneys).

They are subject to the regulations of the

  • Federal Lawyers Code [BRAO]
  • Act of Lawyers' Fees [RVG]
  • Lawyers' Professional Code [BORA]
  • Code for Specialist Lawyers [FAO]
  • CCBE Code of Conduct

CERTIFIED ACCOUNTANTS

The professional designation "vereidigter Buchprüfer" or "vereidigte Buchprüferin" (feminine form) was granted to the certified accountants working for Sonntag & Partner by the "Wirtschaftsprüferkammer Berlin" (Berlin Chamber of Auditors) in accordance with the regulations which apply uniformly in Germany and which are stipulated in the "Wirtschaftsprüferordnung" (Auditors' Code).

Person in charge within the meaning of Clause 6 of the "Medienstaatsvertrag" (German legal framework for electronic media)

Details of laws governing their professional practice

  • Act to Reform the Certified Public Accountants' Code [WPOÄG]
  • Certified Public Accountants' Code [WPO]
  • Professional Code for Certified Public Accountants/Certified Auditors [BS WP/vBP]
  • Professional Indemnity Insurance of Certified Public Accountants [WPBHV]
  • Quality Control Statutes [Satzung für Qualitätskontrolle]
  • Official Seal Regulations [Siegel VO]

 

Resolution of disputes

Resolution of a dispute online pursuant to Art. 14 (1) of the ‘Regulation on online resolution of disputes in consumer matters’ (resolution (EU) No. 524/2013; known as the ODR regulation): The European Commission provides a platform for dispute resolution online, which can be accessed under http://ec.europa.eu/consumers/odr/.

 

Responsible in the sense of Section 55 (2) RStV (Interstate Broadcasting Agreement) 

Wolfgang Fratz
c/o Sonntag & Partner
Schertlinstraße 23
86159 Augsburg, GERMANY
Phone: +49 821 57058-0
Fax: +49 821 57058-153
e-mail to Sonntag & Partner
www.sonntag-partner.de

Professional liability insurance is provided by:

Zurich Insurance plc NfD
53287 Bonn, GERMANY

The professional liability insurance has been taken out with Zurich Insurance plc NfD, 53287 Bonn.
The territorial scope of insurance protection comprises activities in the Member States of the European Union, thus complying with the requirements of Section

  • § 51 of the German Lawyer's Act (Bundesrechtsanwaltsordnung - BRAO)Section
  • § 45 (1) of the German Patent Lawyer's Act (Patentanwaltsordnung - PatAnwO)Section
  • § 67 of the German Tax Consulting Act (Steuerberatungsgesetz - StBerG), Sections 51 et seq. of the Decree on the Implementation of the Laws on Tax Consultants, Tax Representatives and Tax Consultancy Companies (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften - DVStB)- Section
  • § 54 of the German Auditors Act (Wirtschaftsprüferordnung - WPO) in conjunction with the Decree on the Professional Liability Insurance for Auditors and Certified Accountants (Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer - WPBHV).

 

Design and editing of the photos on this web site:

Graciela Burgio de Schäpers
Telefon: +49 89 609 8732
Telefax: +49 89 609 3288

E-mail to Graciela Burgio de Schäpers

cooperation partner in the network www.team-for-media.de

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Telefon: + 49 89 7670 444-3
Telefax: + 49 89 7670 444-1

E-mail to Dipl. Ing. Franz Kugelmann
http://www.elementare-teilchen.de/