Contents
Legal Notice
Müllergroß Wirtschaftsprüfer Steuerberater Partnerschaft mbB
Brandsbornstraße 71 63069 Offenbach am Main Germany
P F 0049 (0) 69 / 98 42 09 - 33 E info@muellergross.de www.muellergross.de
P.O. Box 10 13 44 63013 Offenbach
- Authorised partner
Dipl.-Betriebswirt Wolfgang Müllergroß
Wirtschaftsprüfer, Steuerberater, RechtsbeistandDipl.-Kaufmann Christian Müllergroß, M.A., CFA
Wirtschaftsprüfer, SteuerberaterThomas Müllergroß, M.A.
Steuerberater- Value added tax identification number
DE 303928221
- Partnership register
Eingetragen im Partnerschaftsregister des Amtsgerichts Frankfurt am Main unter: PR 2321
Müllergroß GmbH Wirtschaftsprüfungsgesellschaft
Brandsbornstraße 71 63069 Offenbach am Main Germany
P F 0049 (0) 69 / 98 42 09 - 33 E info@muellergross.de www.muellergross.de
P.O. Box 10 13 44 63013 Offenbach
We provide services that are reserved by law to accountants and auditing companies through the Müllergroß GmbH Wirtschaftsprüfungsgesellschaft.
- Authorised managing directors
Dipl.-Betriebswirt Wolfgang Müllergroß
Wirtschaftsprüfer, Steuerberater, RechtsbeistandDipl.-Kaufmann Christian Müllergroß, M.A., CFA
Wirtschaftsprüfer, SteuerberaterThomas Müllergroß, M.A.
Wirtschaftsprüfer, Steuerberater- Steuernummer
044 239 75073
- Commercial register
Eingetragen im Handelsregister B
des Amtsgerichts Offenbach am Main unter: HRB 50475
Professional liability insurance
Professional activity is covered by professional liability insurance from HDI Versicherung AG, HDI-Platz 1, 30659 Hannover, which is valid across the EU for the insured risk.
Professional title
The legal professional designations "Wirtschaftsprüfer" (public accountant) and "Steuerberater" (tax adviser) were conferred in the Federal Republic of Germany. Licenses to exercise the profession were granted in the Federal Republic of Germany.
Supervisory authority for tax advisers
Federal Chamber of Tax Advisers
Hesse
Corporation under public law
Europa-Allee 52
60327
Frankfurt am Main
Germany
P
+49 (69) 153 002-0
F
+49 (69) 153 002-60
E
geschaeftsstelle@stbk-hessen.de
W
www.stbk-hessen.de
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 www.bstbk.de.
Supervisory authority for public accountants
Chamber of Chartered Public Accountants and Tax Consultants
Corporation under public law
headquarters
Berlin
Rauchstraße 26
10787
Berlin
Germany
P
+49 (30) 726 161-0
F
+49 (30) 726 161-212
E
kontakt@wpk.de
W
www.wpk.de
Professional rules and regulations for public accountants
- Wirtschaftsprüferordnung, WPO (Code for public accountants)
- Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer, BS WP/vBP (Professional Charter for Qualified Public Accountants / Certified Auditors)
- Satzung für Qualitätskontrolle (Quality Control Charter)
- Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung, WPBHV (Regulation concerning Professional Liability Insurance Rules for Auditors and Certified Accountants)
These codes and regulations are available for perusal on the website of the Chamber of Public Accountants at www.wpk.de.
Design and implementation of the website
Atikon Marketing & Werbung GmbH
Kornstraße 15 4060 Leonding Austria
P
+43 732/611266-0
F
+43 732/611266-20
E
info@atikon.com
W
www.atikon.com
Image Credits
- smartphone with blank screen on white background, d3images, iStock
- Holding Smart Phone, triloks, iStock
- Overhead View Of Businesswoman Working At Computer In Office, monkeybusinessimages, iStock
- Building a network towards success (635974362), Cecilie_Arcurs, iStock
- Frankfurt am Main cityscape (800419646), RossHelen, iStock
- Frankfurt am Main cityscape (800419724), RossHelen, iStock
- Business people discussion advisor working concept (841676598), seb_ra, iStock
- Frankfurt am Main, Skyline (543355992), MissPassionPhotography, iStock
Icon Credits
- Video Icons, Freepik, www.flaticon.com, Lizenz: Flaticon Basic License
- Material Design Icons, Google, www.flaticon.com, Lizenz: CC BY 3.0
- Down arrow, Lucy G, www.flaticon.com, Lizenz: CC BY 3.0
Responsible in terms of Art. 55 (2) of the Rundfunkstaatsvertrag (Interstate Broadcasting Agreement, RStV)
Dipl.-Betriebswirt Wolfgang Müllergroß
Brandsbornstraße 71
63069 Offenbach am Main
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.
Liability
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.
Copyright
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.
Privacy statement
We are committed to protecting the privacy of your personal data. For that reason, we process your data exclusively in accordance with the legal requirements (GDPR, Federal Data Protection Act [BDSG]). The purpose of this privacy information is to acquaint you with the most important aspects of data processing that come to bear when you visit our website.
General data collection activities during website visits
Every time a data subject or an automated system accesses the website, we collect a range of general data and information. This general data and information is stored in the server's log files. The data and information we collect are:
- an internet protocol address (IP address),
- the data and time of accessing the website,
- the exact page accessed on our website,
- the website from which you accessed our website (known as the referer),
- the browser used and the version of this browser,
- and the operating system used to access our website.
We process this data for the following purposes:
- to warrant a smooth connection with the website,
- to optimise content for you on our website,
- and to warrant system security and stability.
These points are both in your and our legitimate interest. Where necessary, we also use this data to meet our legal obligations in dealings with law enforcement agencies. We will never use the data collected to identify you as a person. The legal basis for this processing is article 6 (1) (f) GDPR. We store these log files for a period of 2 months.
Google Maps
This site uses the Google Maps map service via an API. It is operated by Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Ireland. To use Google Maps, it is necessary to save your IP address. This information is generally transmitted to a Google server in the USA and stored there. The provider of this site has no influence on this data transfer. The use of Google Maps is in the interest of making our website appealing and to facilitate the location of places specified by us on the website. This constitutes a justified interest pursuant to Art. 6 (1) (f) GDPR.
Further information about handling user data, can be found in the data protection declaration of Google at policies.google.com/privacy?hl=en.
Contact form, Online application
If you contact us using the form available on our website or by email, or send us your application, we will process the data you provide as well as the above mentioned general data. By using our form you agree that we may process your data. We will not disclose this data to any third party and will use the data exclusively for processing your request and for answering your enquiry. Your consent according to article 6 (1) (a) GDPR forms the legal basis for processing your data. In case you contact us by email, the basis is article 6 (1) (f) GDPR. The data we collect during this process will be deleted as soon as it is no longer required for the purpose you provided it. This is the case when the respective conversation is finished. This in turn is the case when your enquiry appears to be resolved completely. If you contact us for placing a contract, a further legal basis is article 6 (1) (b) GDPR. In this case we keep your enquiry as a business letter for 7 years.
Your rights
Generally, you enjoy the following rights: the right to access your data, the right to rectification of your data, the right to erasure of your data, the right to restrict processing of your data, the right to data portability and the right to object to the processing of your data. If you believe that the processing of your data is in breach of data protection law, or your rights under data protection law are otherwise infringed, you may file a claim with the supervisory authority. A list of the competent supervisory authorities classified by Länder is available at www.datenschutz-wiki.de.
You will find further information on your rights at BFDI - Federal Commissioner for Data Protection and Freedom of Information.
Contact
Please address all inquiries, declarations and questions relating to data use to Thomas Müllergroß.
Müllergroß Wirtschaftsprüfer Steuerberater Partnerschaft mbB
Brandsbornstraße 71 63069 Offenbach am Main Germany
P F 0049 (0) 69 / 98 42 09 - 33 E info@muellergross.de www.muellergross.de
P.O. Box 10 13 44 63013 Offenbach
Cookies and local data storage
To improve your browsing experience, we use small text files known as "cookies" and other methods ("storage methods") to store data on your end device (e.g. in the local storage of your browser) to process your preferences and to enrich your user experience on our website. We do not use cookies and other storage methods to track your visits to our website. Cookies and other storage methods are routinely used by most websites today. If you are concerned about this, you can also set your browser to accept neither cookies nor other storage methods.
