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Company related information according to Sec. 5 Telemedia Act (TMG)
MDS MÖHRLE & PARTNER
CPAs/Auditors Tax Counsellors Advocates
Haferweg 24
22769 Hamburg
Tel.: + 49 - 40 / 85 30 10
Fax: +49 - 40 / 85 30 11 66
Hompage: 
www.mds-moehrle.de
E-Mail: 
hamburg[at]mds-moehrle.de
Partnership register
District court Hamburg PR 93
Company partners of MDS MÖHRLE & Partner
CPAs/Auditors Tax Counsellors Advocates are:
- Dipl.Kfm Dr. iur. Ulrich Möhrle – Advocat - Specialist Solicitor / Tax Lawyer - Tax Counsellor
- Dipl.Kfm Jochen Delfs – Auditor - Tax Counsellor
- Jens Scharfenberg – Auditor - Advocat - Specialist Solicitor / Tax Lawyer - Tax Counsellor
- Hubertus von der Recke - Advocat - Auditor - Tax Cousellor
- Dr. Martin Luther - Advocat
- Dr. Ulrich Koops - Advocat -Specialist Solicitor / Tax Lawyer - Tax Counsellor
- Dipl.Kfm Hans-Hermann Völker - Auditor - Tax Counsellor
- Rüdiger Ludwig - Advocat
- Dipl.Kfm Martin Horstkötter - Auditor - Tax Counsellor
- Guido Gemoll - Advocat
- Dipl.Kfm Matthias Linnenkugel - Auditor - Tax Counsellor
- Henning Anders - Advocat
- Dr. Patrick Zeising - Advocat
- Dipl.Kfm Mario Neugebauer - Auditor - Tax Counsellor
- Dr Frauke Möhrle - Advocat
- Dr. Tobias Möhrle - Advocat - Specialist Solicitor / Tax Lawyer - Tax Counsellor
- Dipl-FinW (FH) Tobias Müller - Tax Counsellor
- Dipl.Kfm Klaus-Günther Hess - Auditor - Tax Counsellor
- Jürgen Dräger - Auditor - Tax Counsellor
- Hans Wiedemann - Auditor - Tax Counsellor
- Dr. Simone Grode - Advocat - Tax Lawyer - Specialist Solicitor (Tenancy law and Condominium Act)
- Dipl.Kfm Dr.Sigwart Möhrle - Auditor - Tax Counsellor *
(* Partner until 2008)
Aforementioned partners have acquired their legal occupational titles in the Federal Republic of Germany.
The advocates among them are members of the bar association Hamburg as supervisory and controlling body (http://www.rechtsanwaltskammerhamburg.de).
Applicable vocational and professional regulations are
- German Federal Lawyer’s Act (BRAO)
- Rules of Professional Practice (BORA) / Professional Rules for Attorneys (at Law)
- Professional Rules for Specialist Solicitors (FAO)
- Attorney Remuneration Law (RVG)
The auditors among them are members of the Chamber of Chartered Certified Accountants (WPK: the state supervised organisation of all Public Accountants and firms of Public Accountants in Germany) and are subject to their supervision.
Tax Counsellors among them are members of the Chamber of Tax Consultants, which is the competent authority for supervision (http://www.stbk-hamburg.de).
Professional Liability Insurance
HDI Gerling Firmen- und Privatversicherungs AG, Postfach 2127, 30021 Hannover; Geographical sphare of application: Law of the European states as well as the USA, USA territories and Canada (except liability claims which are asserted in courts in the USA, USA territories and Canada).
MDS MÖHRLE gmbh
Wirtschaftsprüfungsgesellschaft
Hamburg
Haferweg 24
22769 Hamburg
Tel.: + 49 - 40 / 85 30 10
Fax: +49 - 40 / 85 30 11 66
Hompage: www.mds-moehrle.de
E-Mail: hamburg[at]mds-moehrle.de
Trade register
District court Hamburg HRB 11508
Office Berlin
Charlottenstraße 16
10117 Berlin
Tel.: + 49 - 30 / 22 62 88 0
Fax: + 49 - 30 / 22 62 88 21
Hompage: www.mds-moehrle.de
E-Mail: berlin[at]mds-moehrle.de
Trade register
District court Charlottenburg HRB 40991
Office Schwerin
Friedensstraße 18
19053 Schwerin
Tel.: + 49 - 385 / 76 02 50
Fax: + 49 - 385 / 76 02 533
Hompage: www.mds-moehrle.de
E-Mail: schwerin[at]mds-moehrle.de
Trade register
District court Schwerin HRB 7646
Authorised to represent are:
Jochen Delfs, Klaus-Günther Hess, Martin Horstkötter, Dr. Ulrich Koops, Matthias Linnenkugel, Dr. Ulrich Möhrle, Mario Neugebauer, Jens Scharfenberg, Udo Seifert, Hans-Hermann Völker, Kai Voige, Christian Kampmeyer
MDS MÖHRLE GmbH Wirtschaftsprüfungsgesellschaft is a registered auditing company in Germany and as such is subject to supervision by the Chamber of Public Accountants in Berlin.
All chartered accountants/sworn auditors active in MDS MÖHRLE GmbH Wirtschaftsprüfungsgesellschaft are members of the Chamber of Public Accountants and are subject to it´s supervision.
The profession of auditors is primarily subject to the following vocational regulations:
- Public Accountant Act (WPO)
- Professional Statutes for Chartered Accountants/Sworn Auditors (BS WP/ vBP)
These vocational regulations may be inspected at:Wirtschaftsprüferkammer (WPK)
Tax Counsellors among them are members of the Chamber of Tax Consultants Hamburg, which is the competent authority for supervision (http://www.stbk-hamburg.de).
Professional Liability Insurance
HDI Gerling Firmen- und Privatversicherungs AG, Postfach 2127, 30021 Hannover; Geographical sphare of application: Law of the European states as well as the USA, USA territories and Canada (except liability claims which are asserted in courts in the USA, USA territories and Canada).
MDS MÖHRLE Steuerberatungsgesellschaft mbH
Haferweg 24
22769 Hamburg
Tel.: + 49 - 40 / 85 30 10
Fax: + 49 - 40 / 85 30 11 66
Hompage: www.mds-moehrle.de
E-Mail: hamburg[at]mds-moehrle.de
Trade register
District court Hamburg HRB 14007
Authorised to represent are:
Jochen Delfs, Martin Horstkötter, Dr. Ulrich Koops, Dr. Ulrich Möhrle, Jens Scharfenberg, Tobias Müller
Professional Liability Insurance
HDI Gerling Firmen- und Privatversicherungs AG, Postfach 2127, 30021 Hannover; Geographical sphare of application: Law of the European states as well as the USA, USA territories and Canada (except liability claims which are asserted in courts in the USA, USA territories and Canada).
MDS MÖHRLE SCHWERIN Steuerberatungsgesellschaft mbH
Friedensstraße 18
19053 Schwerin
Tel.: +49 - 385 / 76 02 50
Fax: +49 - 385 / 76 02 533
Hompage: www.mds-moehrle.de
E-mail: schwerin[at]mds-moehrle.de
Commercial Registry: District Court Schwerin HRB 7107
Authorised to represent are:
Jochen Delfs, Ulrich Eggers, Martin Horstkötter, Andreas Mau, Dr. Ulrich Möhrle, Jens Scharfenberg
MDS MÖHRLE Steuerberatungsgesellschaft mbH respectively MDS MÖHRLE Schwerin Steuerberatungsgesellschaft mbH are registered tax consulting companies and as such are subject to supervision by the Chamber of Tax Consultants Hamburg, resp. The Chamber of Tax Consultants Mecklenburg-Vorpommern.
All tax counsellors active in MDS MÖHRLE GmbH Steuerberatungsgesellschaft mbH, resp. in MDS MÖHRLE Schwerin Steuerberatungsgesellschaft mbH are members of the Chamber of Tax Consultants Hamburg (http://www.stbk-hamburg.de), resp. the Chamber of Tax Consultants Mecklenburg-Vorpommern, which are the competent controlling institutions.
The profession of tax consultants is primarily subject to the following vocational regulations:
- Tax Consultancy Act (StBerG)
- Tax Consultancy Ordinance (DVStB)
- Professional Rules for Tax Consultants (BOStB)
- Tax Consultants Cost Ordninance
These vocational regulations may be inspected at: Bundessteuerberaterkammer
Professional Liability Insurance
HDI Gerling Firmen- und Privatversicherungs AG, Postfach 2127, 30021 Hannover; Geographical sphare of application: Law of the European states as well as the USA, USA territories and Canada (except liability claims which are asserted in courts in the USA, USA territories and Canada).
MDS MÖHRLE POSCHINGER & PARTNER
Wirtschaftsprüfer Steuerberater Rechtsanwälte
Berlin
Charlottenstraße 16
10117 Berlin
Tel.: +49 - 30 / 22 62 88 0
Fax: +49 - 30 / 22 62 88 21
Hompage: www.mds-poschinger.de
E-mail: berlin[at]mds-poschinger.de
Partnership register
District Court: Charlottenburg PR 599 B
Sales tax identification number: DE 264170312
Company partners of MDS MÖHRLE Poschinger &Partner
CPAs/Auditors Tax Counsellors Advocates are:
- Dipl.Kfm Jochen Delfs - Auditor - Tax Counsellor
- Dipl.Kfm.Horstkötter Martin - Auditor - Tax Counsellor
- Dr. Ulrich Koops - Advocat - Specialist Solicitor / Tax Lawyer - Tax Counsellor
- Martin Lindner - Tax Counsellor
- Dipl.Kfm Matthias Linnenkugel - Auditor - Tax Counsellor
- Nicol Marschall - Auditor - Tax Counsellor
- Dipl.Kfm Dr. iur. Ulrich Möhrle - Advocat - Specialist Solicitor / Tax Lawyer - Tax Counsellor
- Dr. Tobias Möhrle - Advocat - Specialist Solicitor / Tax Lawyer - Tax Counsellor
- Dipl.Kfm Mario Neugebauer - Auditor - Tax Counsellor
- Hermann Poschinger - Auditor - Tax Counsellor
- Jens Scharfenberg - Auditor - Advocat - Specialist Solicitor / Tax Lawyer - Tax Counsellor
- Moritz Schumacher - Auditor - Tax Counsellor
- Dipl.Kfm Hans-Hermann Völker - Auditor - Tax Counsellor
- Vera Wessendorf - Tax Counsellor
Aforementioned partners have acquired their legal occupational titles in the Federal Republic of Germany.
The advocates among them are members of the bar association Hamburg as supervisory and controlling body (http://www.rechtsanwaltskammerhamburg.de).
Applicable vocational and professional regulations are:
-
German Federal Lawyer’s Act (BRAO)
-
Rules of Professional Practice (BORA) / Professional Rules for Attorneys (at Law)
-
Professional Rules for Specialist Solicitors (FAO)
-
Attorney Remuneration Law (RVG)
The auditors among them are members of the Chamber of Chartered Certified Accountants (WPK:the state supervised organisation of all Public Accountants and firms of Public Accountants in Germany) and are subject to their supervision.
Tax Counsellors among them are members of the Chamber of Tax Consultants Hamburg, (http://www.stbk-hamburg.de) or Berlin (http://www.stbkammer-berlin.de), which are the competent authorities for supervision.
Professional Liability Insurance
HDI Gerling Firmen- und Privatversicherungs AG, Postfach 2127, 30021 Hannover; Geographical sphare of application: Law of the European states as well as the USA, USA territories and Canada (except liability claims which are asserted in courts in the USA, USA territories and Canada).
HAPP LUTHER Rechtsanwaltsgesellschaft mbH
Haferweg 24
22769 Hamburg
Telephone: +49 - 40 85 30 15 - 0
Fax: +49 - 40 85 30 15 - 11
Homepage: www.happluther.de
E-Mail: info[at]happluther.de
Sales tax identification number: DE268131092
Managing Directors
Dr. Wilhelm Happ • Dr. Martin Luther • Dr. Tobias Möhrle
AG HAMBURG HRB 11 11 83
Bar Association
Hanseatische Rechtsanwaltskammer Hamburg
Bleichenbrücke 9
20354 Hamburg
Telephone: +49 - 40 35 74 41 - 0
Fax: +49 - 40 35 74 41 - 41
Homepage: www.rechtsanwaltskammerhamburg.de
E-Mail: info[at]rechtsanwaltskammerhamburg.de
Work Juridical Regulations
Bundesrechtsanwaltsordnung (BRAO)
Rechtsanwaltsvergütungsgesetz (RVG)
Fachanwaltsordnung (FAO)
You find these regulations under:www.brak.de
Professional Liability Insurance
HDI Gerling Firmen- und Privatversicherungs AG, Postfach 2127, 30021 Hannover; Geographical sphare of application:Law of the European states as well as the USA, USA territories and Canada (except liability claims which are asserted in courts in the USA, USA territories and Canada).
Comedia MDS It gmbh
Haferweg 24
22769 Hamburg
Tel.: +49 - 40 / 85 301 301
Fax: +49 - 40 / 85 301 270
Hompage: www.comedia-mds.de
E-mail: info@comedia-mds.de
Commercial Register: District court Hamburg HRB 80576
Authorised to represent are:
Oliver Bükow, Axel Petersen, Thomas Schmedding
Website Realisation
TVzweinull GmbH
Griegstrasse 75
Haus VIII
22763 Hamburg
Tel.: +49 40 88 14 189 - 0
Fax: +49 40 88 14 189 - 30
Hompage: www.tvzweinull.de
E-Mail: info[at]tvzweinull.de
