Legal Notice, Liability

Munck, Schmitt & Partner

lawyer, accountant

Göttelmannstraße 2a
D-55130 Mainz

Phone +49 6131 98224 - 0
Fax +49 6131 98224 - 25

Hella Munck, Wilhelm Munck, Franz-Karl Schmitt, Hermann Oliver Schmitt

Listed in the Koblenz Partnership Register (“Partnerschaftsregister”) No. 132

VAT identification number
DE 813926015


Professional liability insurance

Professional activity is covered by professional liability insurance from Liberty Mutual Insurance Europe Limitd - Direktion für Deutschland, Im Mediapark 8, 50670 Köln, which is valid across the EU for the insured risk.

Supervisory authority for tax advisers

Federal Chamber of Tax Advisers Rhineland-Palatinate
Corporation under public law

Hölderlinstraße 1
55131 Mainz

Phone +49 (6131) 952 10-0
Fax +49 (6131) 952 10-40


Professional title

The legal professional designation "Steuerberater" (tax adviser) is conferred in the Federal Republic of Germany. Licenses to exercise the profession were granted in the Federal Republic of Germany.

Professional rules and regulations

For tax advisers

  • Steuerberatungsgesetz, StBerG (Tax Advice Act)
  • Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Implementing Regulation for the Tax Advisory Act)
  • Berufsordnung der Bundessteuerberaterkammer, BOStB (Professional Code of Conduct for the Federal Chamber of Tax Advisers)
  • Steuerberatergebührenverordnung, StBGebV (Tax Consulting Fee Ordinance)
  • Steuerberatervergütungsverordnung, StBVV (Tax Adviser Remuneration Regulation)

The laws, codes and regulations are available for perusal at

Design and implementation of the website Atikon Marketing & Werbung GmbH

Atikon Marketing & Werbung GmbH

Kornstraße 15
4060 Leonding

Phone +43 (732) 611 266
Fax +43 (732) 611 266-20


Images used

  • Image description, authors, stock agency

Symbols used

  • IcoMoon - Free, Keyamoon,
  • Entypo, Daniel Bruce,

Basic orientation of the website

The information provided on this website is solely for general information purposes and does not constitute legal, tax or other specialised advice. The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.


The intention of the author of this website is to provide information completely and correctly to the best of the author's knowledge and belief, and to keep this information updated. Nevertheless, the author accepts no liability whatsoever for any damage that may result from the use of the information provided – even if the damage results from the use of possibly incomplete and/or erroneous information.

Any referrals to third-party websites are outside the scope of the author’s responsibility. Liability for the content of the linked-up pages is hereby excluded, as the author has no influence over the content and design of the linked websites. If linked pages (particularly owing to a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such contents on the linked pages, then the author shall cut off the link to such pages immediately. If linked-up pages (particularly through a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such content on the linked-up pages, then he shall cut off the link to such pages immediately.


The content (text and images) of this website created directly by the author is copyrighted. The information provided is intended for personal use only. Any use of any of this website's content in violation of the provisions of the Copyright Act – in particular further use as in publications, copies as well as any form of commercial use and transmission to third parties – also in part or in processed form – without the author’s explicit approval is prohibited.

Information content

The information on this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the accuracy, completeness, quality or up-to-dateness of the information provided.

Legal validity

By using this website, the user is subject to the Terms and Conditions of Use set forth hereunder. These terms and conditions are part of the online presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with current law, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected.

Data for newsletter distribution

Once you enter your name in the distribution list, we will store the data you provide by way of completing the form. This data is used only for the distribution of the e-mail newsletter. The data sets are used for statistical analysis when evaluating system performance. We do not pass on your data to third parties nor do we use your data for any other purposes of our own. By having the registration system send you an additional confirmation that includes a link for final registration ("double opt-in"), we ascertain that you actually requested the newsletter and consented to our storing and processing your e-mail address for the purpose of sending you the newsletter and for statistical evaluations needed to analyse system performance.

You can cancel your newsletter order and revoke your consent to our storing and processing your e-mail address any time by sending an e-mail to Franz-Karl Schmitt . In this case, we will immediately delete the data you entered and/or made available.