Responsible within the meaning of the Telemedia Service Act Section 5 for the website “”

BAUMGARTNER & PARTNER PartG mbB, tax advisor, lawyer


Markus Baumgartner, tax advisor, Ursensollen
Caroline Müller, tax advisor, Stuttgart
Marlis Astrid Vierbach,
attorney at law, Gröbenzell



Hohenburger Straße 53 D-92289 Ursensollen T +49 9628 923 64-0 F +49 9628 923 64-40

Stuttgart / registered seat of the company

Königstr. 26 D-70173 Stuttgart T +49 711 18567-319 F +49711 18567-450 E-mail

Zurich branch

Brandschenkestr. 45 CH-8002 Zurich T +41 44 205 93-30 F +41 44 205 93-40 E-mail

Professional liability Germany

The professional activity, which is carried out from the German branches, is protected by financial loss liability insurance at HDI-Versicherung AG, HDI Platz 1, 30659 Hanover. (spatial scope HDI-Versicherung AG, lawyer) (Spatial scope HDI-Versicherung AG, tax consultant)

Professional liability Switzerland

The professional activity, which is carried out from the Swiss branch, is protected by financial loss liability insurance at AXA Versicherungen AG, General-Strasse 40, 8401 Winterthur.

Rules under professional law for tax consultants

Tax Advisory Act (StBerG) Implementing Provision for the Tax Advisory Act (DVStB) Professional Code of Conduct for Tax Consultants (BOStB) Tax Consultants’ Compensation Act (StBVV) The rules under professional law can be viewed at the Federal Chamber of Tax Consultants (

Rules under professional law for lawyers

Federal Lawyers’ Act (BRAO) Lawyers’ Compensation Act (RVG) Professional Code for Lawyers (BORA) Specialist Lawyers’ Regulations (FAO) The professional regulations for lawyers of the European Union The rules under professional law can be viewed at the Federal Bar Association (

Responsible chambers as well as supervisory authorities:

Chamber of Tax Consultants Nuremberg, Karolinenstr. 28 / I 90402 Nuremberg Chamber of Tax Consultants Stuttgart, Hegelstraße 33, 70174 Stuttgart Bar Association Hamburg, Bleichenbrücke 9, 20354 Hamburg Stuttgart County Court: Partnership register / PR 720019 VAT ID: DE244774411

The website contains general information and does not serve as legal advice in an individual case. The access to the available Internet pages does not substantiate any mandate relationship. We will of course be pleased to be personally available to you for advice under the afore-mentioned addresses. With the judgement of 12 May 1998 Hamburg Regional Court decided that by attaching a link responsibility is, if applicable, also to be assumed for the contents of the linked site. This can – according to the Regional Court – only be prevented by the fact that one explicitly distances oneself from these contents. If applicable, links to other website operators are listed on this website. For all of these links we would like to explicitly emphasise that we have no influence whatsoever on the design and the contents of the linked sites. Therefore, we hereby explicitly distance ourselves from all contents of all linked sites on these sites and do not adopt their contents. This declaration shall apply to all links located on our sites and for all contents of the sites, to which the links lead.

Liability for content

The content of our website was created with the greatest of care. However, we cannot guarantee that this content is correct, complete or up to date. Pursuant to §7 par. 1 of TMG (German Telemedia Act), we, as service provider, are responsible under the general laws for our own content on this website. However, according to §§ 8 to 10 of TMG, we, as service provider, are not obligated to monitor any third-party information transmitted or stored on our website or to investigate circumstances indicating an illegal activity. This does not affect the obligations under the general laws to remove or block the use of information. However, liability in this respect is only possible from the time we become aware of an actual infringement of law. Once we become aware of such legal violations, we shall remove the respective contents immediately.

Liability for links

Our service includes links to external websites but we have no influence over their content. Therefore, we cannot accept responsibility for these third-party contents. In each case, it is the respective provider or operator of the linked websites who is responsible for their contents. The linked websites were checked for any legal irregularities at the time the link was established and no illegal contents were recognisable at that point in time. However, continuous monitoring of the contents of the linked pages cannot be reasonably expected unless there are concrete reasons for suspecting legal violations. Once we are aware of illegal content, we shall remove the respective links immediately.


The contents and works created by the page operators on these pages are subject to German copyright law. The duplication, editing, dissemination and all kinds of utilisation beyond the constraints of copyright law require written approval by the respective author or creator. Downloads and copies of these pages are only for private and not for commercial use. Insofar as the contents on this website were not created by the operator, third-party copyrights are respected. In particular, third-party contents will be marked as such. Should you nevertheless notice a copyright infringement, please inform us accordingly. Once we become aware of violations of rights, we shall remove the respective contents immediately.

Data protection

It is generally possible to use our website without providing personal data. Insofar as we collect personal data via this website (for example, name, address or e-mail addresses), this is, as far as possible, always on a voluntary basis. Your personal data will not be shared with third parties without your express permission. We wish to remind you that there are inherent security risks in transmitting data (for example, email communication) via the Internet. It is not possible to ensure that data is completely protected against unauthorised access by third parties. Third parties are expressly prohibited from using contact details published herein, as required under the “Impressum” (legal notice) requirement of German law, for the purpose of sending advertising or informational material which has not been specifically requested. Where spam e-mails or other unsolicited advertising information is sent, the operators of the relevant websites specifically reserve the right to take legal action.

Privacy policy statement regarding the use of Facebook plugins (Like button)

Plugins from the Facebook social network, 1601 South California Avenue, Palo Alto, CA 94304, USA, are integrated on our website. You can identify the Facebook plugins by the Facebook logo or the “Like” button on our website. For an overview of Facebook plugins, please visit: Whenever you visit our website, a direct connection is established via the plugin between your web browser and the Facebook server. Facebook is then notified that your IP address has visited our website. If you click the Facebook “Like” button while you are logged into your Facebook account, you can link our web content with your Facebook profile. This enables Facebook to verify your visit to our web pages on your user account. As the website provider, we wish to point out that we have no knowledge of the content of the transferred data and of how Facebook uses it. For more information about this, please refer to the Facebook privacy statement at If you do not want Facebook to be able to assign your visit to our website to your Facebook user account, please log out of your Facebook user account.

Privacy policy statement regarding the use of Google Analytics

This website uses Google Analytics, a web analysis service provided by Google Inc. (“Google”). Google Analytics uses so-called “cookies”, namely text files that are saved on your computer and make it possible to analyse your use of the website. The information generated by the cookie about your use of this website (including your IP address) is generally transferred to a Google server in the USA, where it is saved. Google will process this data to evaluate your use of this website, compile reports about this website’s activity on behalf of the website operators and render other services connected with website and Internet use. Google will also forward this data, if applicable, to third parties, insofar as this is legally required or if these third parties use the supplied data on behalf of Google. Under no circumstances will Google use your IP address in connection with other data supplied by Google Inc. You can prevent the storage of cookies by choosing the relevant settings for your browser software; however, we should like to point out that, in this case, you might not be able to use the functionality of this website to its fullest extent. Furthermore, you can prevent the capturing of data generated by the cookie referring to your utilisation of the website (incl. your IP address) by Google, as well as the processing of this data by Google, by downloading and installing the available browser plugin using the following link: .

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