All references on this website or other publications to "ESCHE SCHÜMANN COMMICHAU" or "ESCHE" or "the firm" or "the practice" should be understood as referring to ESCHE SCHÜMANN COMMICHAU Partnerschaftsgesellschaft mbB.
Admittance
The lawyers (Rechtsanwälte), auditors (Wirtschaftsprüfer) and tax advisors (Steuerberater) of the firm are admitted to practice in the Federal Republic of Germany. They are members of Hamburg Bar Association (Rechtsanwaltskammer), the Hamburg Chamber of Public Auditors (Wirtschaftsprüferkammer) and the Hamburg Chamber of Tax Advisors (Steuerberaterkammer), respectively:
- Lawyers (Rechtsanwälte)
Rechtsanwaltskammer Hamburg
Valentinskamp 88
20354 Hamburg
Germany
Phone +49 (0)40 357441-0
Fax +49 (0)40 357441-41
Email info@rechtsanwaltskammerhamburg.de
- Auditors (Wirtschaftsprüfer)
Wirtschaftsprüferkammer
Landesgeschäftsstelle Hamburg
Ferdinandstraße 2
20095 Hamburg
Germany
Phone +49 (0)40 8080343-0
Fax +49 (0)40 8080343-12
Email lgs-hamburg@wpk.de
- Tax Advisors (Steuerberater)
Steuerberaterkammer Hamburg
Kurze Mühren 3
20095 Hamburg
Germany
Phone +49 (0)40 448043-0
Fax +49 (0)40 445885
Email mail@stbk-hamburg.de
Online Dispute Resolution
Platform of the EU Commission regarding online dispute resolution: www.ec.europa.eu/consumers/odr
Professional Regulations
The following professional regulations apply to the lawyers (Rechtsanwälte), auditors (Wirtschaftsprüfer) and tax advisors (Steuerberater) 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 GemeinschaftGesetz über die Tätigkeit europäischer Rechtsanwälte in DeutschlandLaw implementing the Directives of the European Community pertaining to the professional law regulating the legal profession
The applicable professional regulations can be found on the website of the Bundesrechtsanwaltskammer under www.brak.de.
Professional Regulations for Auditors
Wirtschaftsprüferordnung (WPO)Berufsordnung für Wirtschaftsprüfer und vereidigte Buchprüfer (BS WP/vB)Satzung für QualitätskontrolleSiegelverordnung (SiegelVO)Wirtschaftsprüfer-Berufshaftpflicht-Verordnung (WPBHV)
The applicable professional regulations can be found on the website of the Wirtschaftsprüferkammer under www.wpk.de.
Professional Regulations for Tax Advisors
Steuerberatungsgesetz (StBerG)Durchführungsverordnung zu, Steuerberatungsgesetz (DVStB)Berufsordnung der BundessteuerberaterkammerSteuerberatergebührenverordnung (StBGebV)Fachberaterordnung
The applicable professional regulations can be found on the website of the Bundessteuerberaterkammer under www.bstbk.de.
In the event of a conflict, the respective bar o chamber offers to act as mediator between the client and the lawyer (Rechtsanwalt), auditor (Wirtschaftsprüfer) or tax advisor (Steuerberater) of the firm.
Professional Indemnity Insurance
The firm has obtained professional indemnity insurance for its lawyers and tax advisors. The insurance is provided by
MSIG Insurance Europe AG
An den Dominikanern 11-27
50668 Köln
Germany.
The territorial scope of the insurance coverage comprises, as a minimum, the services in the European Union member states and complies, as a minimum with the professional regulations and legal requirements for lawyers and tax advisors as set out above.
For partners of the firm who are auditors and for the affiliated ESC Wirtschaftsprüfung GmbH Wirtschaftsprüfungsgesellschaft, professional indemnity insurance cover has been obtained from
Versicherungsgemeinschaft für das
wirtschaftliche Prüfungs- und Treuhandwesen
Dotzheimer Straße 23
65185 Wiesbaden
Germany.
The territorial scope of the insurance coverage comprises, as a minimum, services in the European Union member states and complies, as a minimum, with the professional regulations and legal requirements for auditors as set out above.
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