A. This website is operated by

HesseKlümper lawyers and tax consultants in partnership (hereinafter: HMK )
Partnership register no .: 4364 (AG Essen)
Kortum-Street 5, 44787 Bochum,
Tel .: +49 234 542 810 0 ,
Fax: +49 234 542 810 99,
Email: .

Each partner has the power of sole representation. The partners are:

Lawyer Carsten Hesse and
Lawyer and tax advisor Tobias Klümper.


I. The professionals acting for the partnership in the field of legal advice are admitted to the

Bar Association at the Higher Regional Court Hamm,
Ostenallee 18 (East-Alley), D-59063 Hamm,
Tel .: +49 2381 985 000,
Fax: +49 2381 985 050,

The Bar Association is the responsible surveillance authority. The Advocates are licensed under german federal law.

II. The Tax Consultants acting in the name of HMK are registered with the

Chamber of Tax Consultants Westfalen-Lippe,
Erpho-Street 43, 48145 Münster,
Tel .: +49 251 417 640,
Fax: +49 251 417 6427,

The Chamber of Tax Consultants ist he responsible surveillance authority. The Tax Consultants are licensed under german federal law.

C. The professionals and employees of the HMK are insured in the exercise of their activities up to a damage amount of EUR 1,000,000.


I. The relevant regulations for legal advice are

a. die Bundesrechtsanwaltsordnung (BRAO – Federal Lawyer’s Act),
b. die Berufsordnung für Rechtsanwälte (BORA – Professional Code for Lawyers),
c. das Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte (RVG – Compensation of Lawyers Act),
d. die Fachanwaltsordnung (FAO – Rules governing specialist lawyers established by the Federal Law Society),
e. Berufsregeln der Rechtsanwälte der Europäischen Union (CCBE – Professional Code of the Council of Bars and Law Societies of Europe), sowie
f. Berufsrechtliche Ergänzungen zum Geldwäschebekämpfungsgesetz (GwG – Act for combating money laundering),

The current versions of the relevant regulations can be viewed on the website of the Federal Bar Association.

II. The corresponding regulations for the tax-consultational deliberation are

a. das Steuerberatungsgesetz (StBerG – Tax Consultaltation‘s Act),
b. die Durchführungsverordnung zum Steuerberatergesetz (DStBG – Implementing Regulation on the Tax Consultant’s Act),
c. die Berufsverordnung der Bundessteuerberaterkammer (BOStB – Professional Code for Tax Consultants),
d. die Steuerberatervergütungsverordnung (StBVV – Compensation of Tax Consultants Act), sowie
e. die Fachbearaterordnung (FB – Rules governing specialist Tax Consultants established by the Federal Chamber of Tax Consultants).

The current versions of the relevant regulations can be viewed on the website of the Federal Chamber of Tax Advisors.

E. In the event of disputes between lawyers and their clients, there is the option of out-of-court settlement on request (e.g. by the client) (§§ 73 Paragraph 2 No. 3, Paragraph 5 BRAO)

The Federal Bar Association has incorporate an arbitration board under Section 191f Federal Lawyer’s Act.

or you may contact

Arbitration Board of the Federal Bar Association of the Federal Republic of Germany (Consumer Arbitration Board under the Consumer Abritration Act at the same time)
Rauch-Street 26, D-10787 Berlin,
Tel .: +49 30 28 444 170,
Fax: +49 30 28 444 1712,
Web: .

In principle, HMK declares its willingness to participate in dispute settlement proceedings at the arbitration board of the legal profession.

F. If and to the extent that journalistic and editorial content is offered on this website, this content is

Lawyer Carsten Hesse as a partner authorized to represent HMK ,
Kortum-Street 5, D-44787 Bochum

is accountable under Sec. 55 Passage 2 Interstate Broadcasting Treaty (Rundfunkstaatsvertrag).