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Legal notice

These internet pages are operated by LOHR + COMPANY GmbH Wirtschaftsprüfungsgesellschaft in cooperation with Lohr + Co. GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft and LOHR + COMPANY LAW GmbH Rechtsanwaltsgesellschaft (together hereinafter referred to as L+C).

Company information according to § 5 Telemediengesetz (TMG) and according to Dienstleistungs-Informationspflichten-Verordnung (DL-InfoV) as well as § 5 ECG (Austria) and § 25 Mediengesetz (Austria)

A. Information on LOHR + COMPANY GmbH Wirtschaftsprüfungsgesellschaft

LOHR + COMPANY GmbH
Wirtschaftsprüfungsgesellschaft
Rochusstraße 47
40479 Düsseldorf

Telephone: +49 (211) 16 45 1 – 1 00
Fax: +49 (211) 16 45 1 – 1 11
Email: kontakt@lctax.de

Registered office: Düsseldorf
Düsseldorf Local Court HRB 40 580

Sales tax identification number (§ 27a UStG):
VAT ID No. DE215595397

Management:
WP/StB Prof. Dr. Jörg-Andreas Lohr
WP/StB MMag. Dr. Franz Kleinbauer (appointed as WP/StB according to Austrian law)
RA/StB/FA f.StR Jörg Kanzler
WP/StB Dipl.-Volksw. Mark Schiffer
RA/FA f. HuGesR Dirk Lahme, LL.M.

Professional title / Chamber of Auditors:

LOHR + COMPANY GmbH Wirtschaftsprüfungsgesellschaft has been licensed as an auditing company under the laws of the Federal Republic of Germany since 2001.

The profession of German auditors is subject to the following professional regulations:
1. auditors’ code (WPO)
2. professional statutes for auditors (BS WP/vBP)
3. quality control statutes
4. seal regulations
5. auditors’ professional liability insurance regulations (WPBHV)

The professional regulations can be viewed at www.wpk.de/wpk/rechtsvorschriften.

The supervisory authority is the
Chamber of Auditors
Corporation under public law
Rauchstrasse 26
10787 Berlin

Professional liability insurance:

LOHR + COMPANY GmbH Wirtschaftsprüfungsgesellschaft has taken out professional liability insurance with Gothaer Allgemeine Versicherung AG, Gothaer Allee 1, 50969 Cologne, as required by § 54 WPO.

The insurance cover does not apply to liability claims with a foreign connection,

a) which are asserted before foreign courts; this also applies in the case of a domestic enforcement judgment (§ 722 ZPO);
b) arising from the violation of or failure to comply with foreign law;
c) from activities carried out through branches, branch offices or further advice centres abroad, insofar as the legally prescribed minimum sum insured is exceeded.

However, the risk exclusions according to lit. a) and b) do not apply to other European countries, member states of the European Union and contracting states of the Agreement on the European Economic Area as well as Turkey and Russia. In these cases, the insurer’s obligation to pay benefits is limited to the legally prescribed minimum sum insured.

Liability claims arising in the course of business assistance in tax matters relating to the tax law of states that are not member states of the European Union or contracting states of the Agreement on the European Economic Area are covered by the insurance if the contractual relationship between the policyholder and the client is subject only to German law. The same applies to business auditing activities if the contractual relationship between the policyholder and his client is based only on German law. In these cases, the insurer’s obligation to pay benefits is limited to the legally prescribed minimum sum insured.

The aforementioned insurance cover does not extend to claims arising from activity as an insolvency, bankruptcy, composition, compulsory and estate administrator, as a liquidator, sequester, executor, guardian, trustee and trustee, as an administrator, creditor exclusion and creditor advisory board member as well as an arbitrator or arbitration expert, if the appointment was made under foreign law.

B. Information on Lohr + Co. GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft

Lohr + Co. GmbH
Wirtschaftsprüfungs- und Steuerberatungsgesellschaft
Kärntner Ring 5-7
A – 1015 Vienna
Telephone: +43 (1) 336 00 77 10
Fax: +43 (1) 336 00 77 99
Email: kontakt@lctax.at

Headquarters: Vienna
Company register number 205685d, HG Vienna
Business purpose: Auditing and tax consultancy
Basic direction of the medium: General information on auditing and tax consultancy.

VAT identification number (Art. 28 UStG):
VAT ID No. ATU51303904

Management:
WP/StB MMag. Dr. Franz Kleinbauer (appointed as WP/StB according to Austrian law)

Professional title / Chamber of Tax Advisors and Auditors:

Lohr + Co. GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft has been licensed as an auditing company and as a tax consulting company under the laws of the Republic of Austria since 2001.

The profession of Austrian tax advisors and auditors is subject to the following professional regulations:

1. the Federal Act on the Professions of Chartered Accountants and Tax Consultants (WTBG)
2. guidelines for the practice of the public accounting professions
3. ordinance on admission to the professional examination
4. Ordinance on the Detailed Arrangement of the Examination Procedure for the Specialised Examinations for the Professions of Public Accountants and Tax Consultants
5. arbitration regulations-KSW
6. Auditor Oversight Act (APAG)

The professional regulations can be viewed at https://www.ksw.or.at/desktopdefault.aspx/tabid-251.

The supervisory authority is the
Chamber of Tax Advisors and Auditors (KSW)
Am Belvedere 10 / Top 4
1100 Vienna

C. Information on LOHR + COMPANY LAW GmbH Rechtsanwaltsgesellschaft

LOHR + COMPANY LAW GmbH
Rechtsanwaltsgesellschaft
Rochusstraße 47
40479 Düsseldorf

Telephone: +49 (211) 16 45 1 – 1 00
Fax: +49 (211) 16 45 1 – 1 11
Email: kontakt@lclaw.de

Registered office: Düsseldorf,
Düsseldorf Local Court HRB 76 054

Sales tax identification number (§ 27a UStG):
VAT ID No. DE815586507

Management:
RA/StB/FA f.StR Jörg Kanzler
RA/FA f. HuGesR Dirk Lahme, LL.M.

Professional title / Chamber of Auditors:

LOHR + COMPANY LAW GmbH Rechtsanwaltsgesellschaft has been admitted as a law firm under the laws of the Federal Republic of Germany since 2015.

The profession of lawyers is subject to the following professional regulations:
1. Federal Lawyers’ Act (BRAO)
2. professional code of conduct for lawyers (BORA)
3. the Lawyers’ Remuneration Act (RVG)
4. specialist lawyers’ regulations (FAO)
5. Act on the Activities of European Lawyers in Germany (EuRAG)
6. professional rules of the lawyers of the European Union (CCBE professional rules)
7. Ordinance on Lawyers’ Directories and Special Electronic Lawyers’ Mailboxes.

The professional rules can be viewed at https://www.brak.de/anwaltschaft/berufsrecht/allgemeine-informationen/.

The supervisory authority is the
Düsseldorf Bar Association
Corporation under public law
Freiligrathstraße 25
40479 Düsseldorf

Professional liability insurance:

LOHR + COMPANY LAW GmbH Rechtsanwaltsgesellschaft has taken out professional liability insurance with Gothaer Allgemeine Versicherung AG, Gothaer Allee 1, 50969 Cologne, as required by § 51 BRAO.

The insurance cover does not apply to liability claims with a foreign connection,

1. a) which are asserted before foreign courts; this also applies in the case of a domestic enforcement judgment (§ 722 ZPO);
2. b) arising from the violation of or failure to comply with foreign law;
3. c) from activities carried out through branches, branch offices or further advice centres abroad, insofar as the legally prescribed minimum sum insured is exceeded.

However, the risk exclusions according to lit. a) and b) do not apply to other European countries, member states of the European Union and contracting states of the Agreement on the European Economic Area as well as Turkey and Russia.

In these cases, the insurer’s obligation to pay benefits is limited to the legally prescribed minimum sum insured.

Liability claims arising in the course of business assistance in tax matters relating to the tax law of states that are not member states of the European Union or contracting states of the Agreement on the European Economic Area are covered by the insurance if the contractual relationship between the policyholder and the client is subject only to German law. The same applies to business auditing activities if the contractual relationship between the policyholder and his client is based only on German law. In these cases, the insurer’s obligation to pay benefits is limited to the legally prescribed minimum sum insured.

The aforementioned insurance cover does not extend to claims arising from activities as an insolvency, bankruptcy, composition, compulsory and estate administrator, as a liquidator, sequester, executor, guardian, trustee and trustee, as an administrator, creditor exclusion and creditor advisory board member as well as an arbitrator or arbitration expert, if the appointment was made under foreign law.

D. joint information

Information / Liability:

L+C provides you with various information on these web pages, which is continually updated to reflect new developments. Every effort has been made to ensure the accuracy of the information and links contained on these web pages. However, any liability in connection with the use of the information, the links or the reliance on their correctness is excluded. The information contained on these web pages and in particular in the sections “News” and “Client Circular” does not constitute business advice, tax advice or any other advice.

Please note that e-mails sent to us are not subject to any special protection and are accessible to third parties. Insofar as a link is made to our website, it is prohibited to change our information.

Cross-references to websites created by other providers, so-called links, are not provided by us as our own content within the meaning of the Teleservices Act. We assume no liability for the content of these links and point out that we have checked the external content for illegal or punishable content when setting up the link. We do not carry out a continuous check that involves subsequent changes. However, should we become aware of illegal or criminal content, the link will be removed insofar as this is technically possible and reasonable.

Applicable law:

The legal information on this site as well as all questions and disputes in connection with this website are subject to the laws of the Federal Republic of Germany.

Data protection officer of LOHR + COMPANY GmbH Wirtschaftsprüfungsgesellschaft and LOHR + COMPANY LAW GmbH Rechtsanwaltsgesellschaft:

Oliver Luerweg
Schaafsweg 42
47559 Kranenburg

Phone: +49 (2821) 7 60 66 00
Email: luerweg@luerweg.de

Information according to §§ 36, 37 Consumer Dispute Settlement Act:

L+C is not willing or obliged to participate in dispute resolution proceedings before a consumer arbitration board within the meaning of § 2 of the Consumer Dispute Resolution Act.

Online dispute resolution platform pursuant to Art. 14(1) of the ODR Regulation:

The EU Commission has set up an internet platform for the online settlement of disputes between entrepreneurs and consumers. This can be reached at https://ec.europa.eu/consumers/odr/.

Copyright:

Image credits for the photographs and other image elements used:

Building photo of the Vienna location: Robert Tober Photography, Vienna

Building photo of the Düsseldorf location, photos of the staff of the Düsseldorf location as well as photos from the rooms of the Düsseldorf location: Business photographer Christine Sommerfeldt, Düsseldorf, http://www.christine-sommerfeldt.de

Header of the pages “News” and “Social Media”: External provider of an image database

LOHR + COMPANY GmbH Wirtschaftsprüfungsgesellschaft holds the copyright to the content of this website, unless otherwise stated in the picture credits.

Individual pages of this website may be downloaded, temporarily stored or printed for the exclusive use within your company or within your private sphere. Any other reproduction, transmission or distribution of any content of this website, in particular by downloading, storing or printing, is prohibited without the express consent of LOHR + COMPANY GmbH Wirtschaftsprüfungsgesellschaft. Please address any enquiries in this regard to WP/StB Prof. Dr. Jörg-Andreas Lohr (jalohr (at) lctax.de, phone no.: +49 211 16451-100).