Imprint

Information as required by Section 5 of the German Telemedia Act (Telemediengesetz or TMG), Section 18 of the Interstate Media Agreement (Medienstaatsvertrag or MStV) and the German Ordinance on Service Providers’ Duty to Inform (Dienstleistungs-Informationspflichten-Verordnung or DL-InfoV).

MOOG Partnerschaftsgesellschaft mbB Steuerberater Rechtsanwälte Wirtschaftsprüfer 
(MOOG Partnerschaftsgesellschaft, Tax Advisors, Lawyers, Public Auditors)

Holzhofallee 15A, 64295 Darmstadt, Germany

Tel. +49 (0)6151/9936-0
Fax +49 (0)6151/9936-19
Email: darmstadt@moogpartner.de

Registered office: Darmstadt

Commercial Register Court: Frankfurt am Main District Court (Partnership Register)
Registration number: PR 1460
VAT identification number: DE 111682629

With additional offices in the following locations:

Brander Strasse 25
09599 Freiberg/Sachsen, Germany

Tel. +49 (0)3731/7895-0
Fax +49 (0)3731/7895-19
Email: freiberg@moogpartner.de

and

Unterer Kreuzweg 1
01097 Dresden, Germany

Tel. +49 (0)351 40497940
Fax +49 (0)351 3222509
Email: dresden@moogpartner.de

• Christian Alscher, Tax Adviser

• Dr. Tim Becker, Lawyer and Notary

• Peter Degel, Lawyer

• Stefanie Eisele, Lawyer and Notary

• Julia Frömel, Tax Adviser

• Michael Haase, Auditor, Tax Adviser

• Gordian Häseler, Auditor, Tax Adviser

• Thomas Kästner, Auditor, Tax Adviser

• Dirk Langner, Lawyer and Notary

• Jörg Leber, Tax Adviser

• Dr. Tobias Moog, Lawyer

• Marc Sälzer, Lawyer

• Dr. Jan-Moritz Schilling, Lawyer

• Achim Schweizer, Auditor, Tax Adviser, Lawyer

MOOG Partnerschaftsgesellschaft mbB
Wirtschaftsprüfungsgesellschaft
(MOOG Partnerschaftsgesellschaft, Auditing firm)

Holzhofallee 15A, 64295 Darmstadt

Phone: +49 6151/9936-0
Fax: +49 6151/9936-19
Email: wpg@moogpartner.de

Registered office: Darmstadt

Commercial Register Court: Amtsgericht Frankfurt am Main (Partnerschaftsregister)
Registration number:: 1671
VAT identification number: DE255894008

Partners of the auditing firm:

• Michael Haase, Auditor, Tax Adviser
• Achim Schweizer, Auditor, CVA, Tax Adviser, Lawyer
• Thomas Kästner,  Auditor, Tax Adviser
• Gordian Häseler, Tax Adviser, Auditor

With an additional office in the following location:

Brander Strasse 25
09599 Freiberg/Sachsen, Germany

Phone: +49 (0)3731/7895-0
Fax: +49 (0)3731/7895-19
Email: freiberg@moogpartner.de

I. Lawyers (Federal Republic of Germany)

All lawyers are licensed to practice in Germany. The lawyers working in Darmstadt belong to the Frankfurt am Main Law Society (Rechtsanwaltskammer), Bockenheimer Anlage 36, 60322 Frankfurt a. M., those working in Freiberg or Dresden to the Dresden Law Society, Glacisstrasse 6, 01099 Dresden, Germany, which also function as the competent regulatory bodies.

The following fee schedules and professional codes shall apply:

• German Federal Lawyers’ Act (Bundesrechtsanwaltsordnung or BRAO)

• Rules of Professional Conduct for Lawyers (Berufsordnung für Rechtsanwälte or BORA)

• Code for Specialist Lawyers (Fachanwaltsordnung or FaO)

• Law on the Remuneration of Lawyers (Rechtsanwaltsvergütungsgesetz or RVG)

• Code of Conduct for European Lawyers (Standesregelung der Rechtsanwälte in der Europäischen Gemeinschaft)

For a full copy of these legislative texts (including English translations in some cases), go to www.brak.de and click on “Berufsrecht”.

II. Tax Advisors

All tax advisors are licensed to practice in Germany and belong to the Hessian Chamber of Tax Advisors (Steuerberaterkammer Hessen), Gutleutstrasse 175, 60327 Frankfurt a. M., Germany, or the Saxon Chamber of Tax Advisors (Steuerberaterkammer Sachsen), Emil-Fuchs-Strasse 2, 04105 Leipzig, Germany (for tax advisors Hüttl and Kästner), which also function as the competent regulatory bodies.

The following fee schedules and professional codes shall apply:

• German Tax Advisory Act (Steuerberatungsgesetz or StBerG)

• Fee Schedule for Tax Advisors, Fiscal Agents and Tax Advisory Firms (Steuerberatervergütungsverordnung - StBVV)

• Professional Code of Conduct for Tax Advisors (Berufsordnung der Bundessteuerberaterkammer or BOStB)

• Regulation of the Implementation of the statutory provisions for Tax Advisors, Fiscal Agents and Tax Advisory Firms (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften or DVStB)

For a full copy of these legislative texts (in German), go to www.bstbk.de and click on “Der Steuerberater” -> “Berufsrecht”.

III. Public Auditors

All public auditors are licensed to practice in Germany and belong to the German Chamber of Public Auditors (Wirtschaftsprüferkammer or WPK), Rauchstrasse 26, 10787 Berlin, Germany, which also functions as the competent regulatory body.

The following professional codes apply:

• Act on the Code of Professional Practice for German Public Auditors (Wirtschaftsprüferordnung or WPO)
• Professional Charter on the Rights and Responsibilities of Wirtschaftsprüfer (Public Auditors) / vereidigte Buchprüfer (Sworn Auditors) in Germany (Berufssatzung WP/vBP)
• Regulation on the Examination of German Public Auditors (Wirtschaftsprüferprüfungsverordnung or WiPrPrüfV)
• Statute for Quality Control for German Public Auditors (Satzung für Qualitätskontrolle)
• Regulation on Indemnity Insurance for German Public Auditors and Sworn Auditors (Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung or WPBHV)

For a full copy of these legislative texts (in German), go to www.wpk.de and click on “WPK” -> “Rechtsvorschriften”.

III. Notary Public

The notary public has been appointed in Germny and carie the job title "Rechtsanwalt und Notar". Competent regulating authorities as stated in § 5 Abs. 1 Nr. 3 TMG are:

• Der Präsident des Landgerichts Darmstadt Mathildenplatz 13, 64283 Darmstadt, Germany
• Der Präsident des Oberlandesgerichts Frankfurt am Main, Zeil 42 60313 Frankfurt am Main, Germany
• die Landesjustizverwaltung des Landes Hessen - Hessisches Ministerium der Justiz -, Luisenstraße 13 65185 Wiesbaden, Germany

Competent regulatory body is Notarkammer Frankfurt am Main, Bockenheimer Anlage 36, 60322 Frankfurt am Main, Germany.

The following professional codes apply:

• Bundesnotarordnung (BNotO)
• Beurkundungsgesetz (BeurkG)
• Berufsrechtsrichtlinien der Notarkammer Frankfurt am Main
• Dienstordnung für Notarinnen und Notare (DONot)
• Verordnung zur Ausführung der Bundesnotarordnung
• Gerichts- und Notarkostengesetz (GNotKG)

For a full copy of these legislative texts (in German), visit: https://www.bnotk.de/Notar/Berufsrecht/ .

Professional Liability Insurance

The professional liability insurance is effected with HDI Versicherung AG, Riethorst 2, 30659 Hannover, Germany. The coverage includes the territory of the federal Republic of Germany.

Responsible for Editorial Content
(§ 18 MStV)

Rechtsanwalt und Notar Dr. Tim Becker, Holzhofallee 15A, 64295 Darmstadt

Dispute Resolution

MOOG Partnerschaftsgesellschaft mbB Steuerberater Rechtsanwälte Wirtschaftsprüfer vereidigte Buchprüfer does not take part in consumer dispute resolution procedures.

Webdesign / Idea / Implementation:

Agentur Langohr
Beckerstraße 23
64289 Darmstadt
Germany

Telefon: +49 (0) 61 51 / 863 21 05
E-Mail: info@daslangohr.de
Web: www.daslangohr.de

Photography:

Damaris Moog: www.moog-photography.de

Foto Oestreich Lengefeld: www.foto-oestreich.de