Provider

NAUST HUNECKE und Partner Wirtschaftsprüfer vereidigter Buchprüfer Steuerberater Rechtsanwalt CPA mbB

Registered office

Lange Straße 19
58636 Iserlohn

Partners

Dipl.-Finanzwirt Dominik Spielmann WP/StB
Dipl.-Ökonom Ralf Kaufmann vBP/StB
Dipl.-Kaufmann Klaus Bartmann StB
Dipl.-Kaufmann Michael Orban WP/StB/CPA
Dipl.-Jurist Dr. Michael Betzinger LL.M. RA/StB
Dipl.-Kaufmann Andreas Wachtel WP/StB
Dipl.-Kaufmann Dr. Felix Höppe StB/CVA

Register court

Local Court of Essen PR 539

Place of jurisdiction

Local Court of Iserlohn

Phone

+49 (0) 23 71 – 77 46 0

Fax

+49 (0) 23 71 – 77 46 30

E-mail

info@nhup.de

Internet

www.nhup.de

VAT ID:

DE 125565240

Admission /

supervisory authority

The auditors, tax consultants and lawyers use their respective professional titles in accordance with the laws of the Federal Republic of Germany. The CPA uses their professional title under the laws of New Hampshire, USA.

The lawyers working for the law firm are members of the Hamm Bar Association
Ostenallee 18, 59063 Hamm
Phone: 0 23 81 – 98 50 00
Fax: 0 23 81 – 98 50 50

The tax advisor are each members of the Chamber of Public Accountants of Westphalia-Lippe
Erphostr. 43, 48145 Münster
Phone: 02 51 – 41 76 40
Fax: 02 51 – 41 76 64 27

The Ministry of Finance of the federal state of North-Rhine Westphalia is the competent supervisory authority
Jägerhofstrasse 6, 40479 Düsseldorf

The auditors are each members of the Chamber of Public Accountants
Rauchstrasse 26, 10787 Berlin
Phone: 030 – 72 61 61 0
Fax: 030 – 72 61 61 21 2

Provisions under professional laws

The following regulations apply to lawyers:

– German Federal Lawyer’s Act (BRAO)
– German Lawyer’s Compensation Act (RVG)
– German Professional Code of Conduct for Lawyers (BORA)
– Code of Conduct of the Council of Bars and Law Societies of Europe (CCBE)
– German Code of Conduct for Specialist Lawyers (FAO)
– German Act on the Activities of European
Lawyers in Germany (EuRAG)

The texts of these legal regulations are available at
www.brak.de or www.juris.de.

The following regulations apply to tax consultants:
– German Tax Consultants’ Act (StBerG)
– German Regulations Implementing the Tax Consultants’ Act (DVStB)
– German Professional Rules and Regulations for Tax Consultants (BOStB)
– German Tax Consultants’ Fees Regulation (StBGebV)
– German Regulation on Professional Training for Assistant Tax Consultants

The texts of these legal regulations are available at
www.bstbk.de or www.juris.de.

The following regulations apply to auditors:
– German Auditor’s Regulation (WPO)
– German Professional Code for Auditors / Certified Accountants (BS WP/vBP)
– German Statues for Quality Control
– German Regulation on Document Seals
– German Regulation on the Professional Liability of Auditors

The texts of these legal regulations are available at
www.wpk.de or www.juris.de.

Information:
The Arbitration Body of the Bar (Schlichtungsstelle der Rechtsanwaltschaft) Neue Grünstrasse 17, 10179 Berlin (www.s-d-r.org) is responsible as a consumer arbitration body for proprietary disputes arising from the mandate relationship, Sec. 36 German Act on Alternative Dispute Resolution in Consumer Matters (VSBG). We are generally happy to participate in a dispute settlement procedure before this consumer arbitration body.

Contents of the website of www.nhup.de:
Any liability for completeness, quality and topicality of the information provided as well as for the contents of such linked websites is excluded. The providers of the website www.nhup.de are in no way responsible for the content of any third-party websites. The provider of the site that was referred to has sole liability for illegal, erroneous or incomplete contents.

Concept /

design

adhok communication GmbH

E-mail      info@ad-hok.com

Website    www.ad-hok.com

Note on all links available on this website: in its decision dated 12/05/1998 -312 O85/98, the Hamburg Regional Court ruled that by providing a link to another homepage, one shares responsibility for the contents of such homepage. According to the Regional Court, this can only be prevented by explicitly distancing oneself from the content. We hereby expressly distance ourselves from the contents of all websites offered by us via link.

All texts, images, graphics as well as sound, video and animated files are subject to copyright and other legislation concerning the protection of intellectual property. They must not be copied, altered or used on other websites for commercial purposes or dissemination. Some web pages also contain images which are subject to the copyright of those parties which made them available.

Professional liability insurance for lawyers,

tax consultants and auditors

NAUST HUNECKE holds the professional liability insurance required under Sec. 51 BRAO, Sec. 54 WPO, Sec. 67 StBerG for lawyers, auditors and tax consultants with the insurance company HDI Gerling Firmen und Privat Versicherung AG, Riethorst 2, 30659 Hannover.

The territorial scope of application of such insurance extends for

– Lawyers: to a representation before European courts.

– Tax consultants: to Germany and other European countries, including Türkiye and the states

on the territory of the former Soviet Union, including Lithuania, Latvia and Estonia

– Auditors: to Germany and other European countries, including Türkiye and the states

on the territory of the former Soviet Union, including Lithuania, Latvia and Estonia