K+P Steuerberatung GmbH
Wirtschaftsprüfer und Steuerberater
Frankfurter Landstraße 2-4
P.O. Box 1203
Direct entrance: Im Setzling 35
Tel. +49 (0)6171-5858-50
Fax +49 (0)6171-5858-60
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K+P Steuerberatung GmbH (also referred to herein as K+P tax) is registered at the Amtsgericht Bad Homburg HRB 14240. The firm is represented by its managing directors (partners) and authorized directors.
The issued VAT-Identification-Number is DE197922922.
The legal title Steuerberatungsgesellschaft was awarded in the Federal Republic of Germany (Federal State of Hessen).The responsible supervisory authority is the Federal Institute of Tax Advisors (Steuerberaterkammer) of Hessen, Gutleutstraße 175, 60327 Frankfurt. The profession of German tax advisors (Steuerberater) is mainly regulated by the Tax Advisory Law (Steuerberatungsgesetz), the supporting Guidelines to the Tax Advisory Law (Durchführungsverordnung zum Steuerberatungsgesetz), the Professional Statute (Berufsordnung) and the Fee Guidelines for Tax Advisors (Steuerberatergebührenverordnung). These rules and regulations are available via the Federal Institute of Tax Advisors (Bundessteuerberaterkammer – www.bstbk.de).
The legally required indemnity insurance is provided by NÜRNBERGER Allgemeine Versicherungs-AG, Nürnberg. The coverage extends to activities in Europe and accordingly meets the de minima requirements according to section 67 of the Tax Advisory Law (Steuerberatungsgesetz) and section 51 of the Guidelines to the Tax Advisory Law (Durchführungsverordnung zum Steuerberatungsgesetz). Furthermore the insurance provides worldwide coverage to the minimum legal requirement for liability claims from the breach or non-compliance of foreign laws to the extent these occurred in the course of an engagement relating to the laws of taxation of such a country and if such an engagement is subject to German law. In principle, our terms of engagement exclude the provision of any advice relating to tax laws other than those of Germany.
Our standard terms of engagement are provided in the course of agreeing a specific engagement or upon request. As Tax Advisors K+P tax is neither required nor willing to participate in a general disagreement settlement procedure as offered by the Consumer Board (Streitbeilegungsverfahren vor der Verbraucherschlichtungsstelle according to sections 36 and 37 VSBG). On request the responsible Federal Institute of Tax Advisors (Steuerberaterkammer) of Hessen according to section 76 subsection 2 no. 3 StBerG mediates in case of disagreements between tax advisors and clients. This Institute can provide relevant details.
Kai Kottwitz was appointed as Auditor (Wirtschaftsprüfer) in the Federal Republic of Germany by the Minister of Economics of Hessen. The German profession of auditors is mainly regulated by the Auditors Code (Wirtschaftsprüferordnung) and the Statutes of the Institute of German Auditors (Satzung der Wirtschaftsprüferkammer). These rules and regulations are available via the Institute of German Auditors (Wirtschaftsprüferkammer – www.wpk.de). Mr. Kottwitz does not maintain a professional practice of his own and provides professional services only as managing partner of K+P Steuerberatung GmbH.