Information according to
- § 5 Telemedia Act (Telemediengesetz; TMG),
- § 2 of the Regulation on information requirements for service providers (Verordnung über Informationspflichten für Dienstleistungserbringer; DL-InfoV)
- Art. 14 of the Regulation on online dispute resolution in consumer affairs (Verordnung über Online-Streitbeilegung in Verbraucherangelegenheiten; ODR-Verordnung) as well as the
- Consumer dispute resolution law (Verbraucherstreitbeilegungsgesetz; VSBG)
Responsible person acc. to § 55 Abs. 2 of the State Treaty for Broadcasting and Telemedia (Staatsvertrag für Rundfunk und Telemedien -Rundfunkstaatsvertrag – RStV):
PALLANDT GmbH Steuerberatungsgesellschaft
Marktplatz 3, D-76530 Baden-Baden
Phone.: +49 72 21 902 93 0
Fax: +49 72 21 902 93 10
Registered law office: Baden-Baden
Corporate register (Handelsregister) Mannheim, HRB 32859
VAT identification ID: DE322749721
Owner and General Manager:
Tatiana Freifrau von Pallandt
Tax adviser (Steuerberaterin)
Dipl. Betriebswirtin (FH), LL.M., MBA (CIU)
Job title of the tax consultant working in the firm:
Tatiana Freifrau von Pallandt
Tax adviser (Steuerberaterin)
Job title awarded awarded in the Federal Republic of Germany by:
Bleichstraße 1, D-60313 Frankfurt am Main
Telefon +49 69 153002-0
E-Mail: email@example.com www.stbk-hessen.de
Registered in the official tax adviser directory
Professional Liability Insurance:
VSW Versicherungsgemeinschaft für Steuerberater und Wirtschaftsprüfer
Dotzheimer Straße 23, D-65185 Wiesbaden
Phone.: +49 611 396060 | Fax: +49 611 3960667 |
E-Mail: firstname.lastname@example.org www.v-s-w.de
Regional scope: Activities in the member states of the European Union
Insurance cover includes the tasks of assistance in tax matters referred to in § 33 StBerG as well as some activities compatible with the profession of tax adviser or authorized representative, eg. business advice, payroll, registration and deregistration with social insurance institutions and the processing of public dues or benefits, even if they are not subject to administration by the tax authorities.
The tax adviser profession is essentially subject to the following legal regulations:
a) Tax Advisory Act / Steuerberatungsgesetz (StBerG)
b) Implementing regulation to the Tax Advisor Act / Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)
c) Professional Code of Conduct for the Federal Chamber of Tax Advisers / Berufsordnung der Bundessteuerberaterkammer (BOStB)
d) Tax Adviser Fee Ordinance / Steuerberatergebührenverordnung (StBGebV)
The professional regulations can be viewed on the homepage of the Federal Chamber of Tax Advisers under www.bstbk.de, the Steuerberaterkammer Nordbaden under www.stbk-nordbaden.de or the publications of the Federal Ministry of Justice at www.gesetze-im-internet.de.
Conflicts of interest:
According to § 57 Abs. 1 StBerG, § 2 Abs. 1 BOStB, tax advisers have to protect their personal and economic independence from everyone. According to § 2 Abs. 2 BOStB, tax consultants are not allowed to enter into any commitments that could jeopardize their professional freedom of choice. This means that the tax consultant must be able to practice his profession free of extraneous influences and not be in a conflict of interest. Accordingly, § 6 (1) BOStB regulates that tax consultants are not allowed to act if there is a conflict with their own interests. Several clients may only be advised or represented in the same case if the tax consultant has been given a joint order or if all the clients agree. Tax consultants must expressly point out conflicting interests and may only act as a mediator (Section 6 (2) BOStB).
The prohibition of representing conflicting interests should above all serve to safeguard the independence of the tax adviser. In the interests of the administration of justice, the public’s trust in the reliability and integrity of tax consultancy should be protected.
However, it is necessary for the existence of a conflict of interest that there is actually a conflict of interest. The mere abstract possibility or concern of a conflict of interest is not enough to establish a breach of the requirement of independent professional practice. An unlawful act is therefore only if the conflict of interest exists in concrete terms or breaks out.
Information on out-of-court dispute resolution proceedings:
The responsible tax advisor chamber leads on application acc. § 76 para. 2 no. 3 StBerG in the case of disputes between the tax consultant and client through a conciliation procedure and provides more detailed information.
In addition, there is the possibility of online settlement of consumer disputes under EU Regulation No. 524/2013. We inform and refer you to the relevant publications of the European Commission available on their website: http://ec.europa.eu/consumers/odr/
All texts and illustrations published on this website are protected by copyright. Any use, even in part, requires the prior written consent of the provider.
The provider assumes no liability for the accuracy, completeness and timeliness of the information provided on the website. Verbal or written information outside mandate relationships is not binding.
Liabilities of the provider:
The liability of the provider for the content of the website and its use is limited to intent and gross negligence. In particular, the provider is not liable for errors in the transmission of documents or due to an unauthorized change by third parties.
For third-party content, which is pointed out by external linking, despite careful and regular review no liability can be accepted.
Communication via e-mail:
Communication via e-mail can have security gaps. Insofar as you submit an e-mail to us, we may assume that agreement with an answer by e-mail exists and to this extent permission has been granted. Otherwise, the client must expressly refer to another type of communication.