Impressum

A. This homepage is run by

HesseMichelsKlümper Partnership of Advocates and Tax Consultants (HMK below)
Register of Partnerships.: #4364 (Regional Court of Essen)
Kortum-Street 5, 44787 Bochum,
Tel.: +49 234 542 810 0,
Fax: +49 234 542 810 99,
E-Mail: Empfang@hmk.ruhr.

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

Advocate Carsten Hesse,
Advocate Arne Michels,
Advocate and Tax Consultant Tobias Klümper,

B.

I. The Advocates acting in the name of HMK are registered with 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,
E-Mail: info@rak-hamm.de,
Web: https://rechtsanwaltskammer-hamm.de.

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,
E-Mail: mail@stbk-westfalen-lippe.de,
Web: https://www.stbk-westfalen-lippe.de.

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

C. The Advocates and the employees of HMKare secured up to a damage of 1.000.000 EUR in exercise of their duties.

D.

I. The corresponding regulations for the advocational deliberation 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),

You may review the above-mentioned regulations at the homepage of the Federal Bar Association – some of which have been translated into English

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).

You may review the above-mentioned regulations at the homepage of the Federal Chamber of Tax Consultants – none of which have been translated into English.

E. The Bar Association at the Higher Regional Court Hamm acts as a dispute settlement upon application in the event of a dispute between the lawyer and the client (Section 73 Passage 2 Number 3, Passage 5 Federal Lawyer’s Act)

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,
E-Mail: schlichtungsstelle@s-d-r.org,
Web: http://www.schlichtungsstelle-der-rechtsanwaltschaft.de.

HMK declares to participate in arbitration and dispute settlement at the above-mentioned arbitration boards, in principle.

F. Provided that and as far as journalistic-editorial content is published on this homepage

Advocate Arne Michels, as a sole represantor of HMK,
Kortum-Street 5, D-44787 Bochum

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