Contents
Legal notice
Greis & Brosent GmbH Wirtschaftsprüfungsgesellschaft
Greis & Brosent GmbH
Kaiserstraße 50 40479 Düsseldorf Germany
Phone Fax +49 2 11 / 49 81 72 3 E-mail info@greis-brosent.de www.greis-brosent.de
- Authorized Managing Directors
Karl-Heinz Brosent, Stephan Haering, Monika Lämmerhirt, Bernd Walter
- VAT No.
DE 119252208 (according to § 27 a Value Added Tax Act)
- Commercial register
Local court Düsseldorf, HRB 27806
- Shareholders
Karl-Heinz Brosent, Tax adviser and German public accountant
Stephan Haering, Certified Public Accountant
Dr. Peter Koelen, German public accountant
Monika Lämmerhirt, Tax adviser
Bernd Walter, German public accountant
Professional title
The legal professional designation "Wirtschaftsprüfer" (public accountant) was conferred in the Federal Republic of Germany.
Supervisory authority for public accountants
Chamber of Chartered Public Accountants and Tax Consultants
Corporation under public law
regional office
Berlin
Rauchstraße 26
10787
Berlin
Germany
Phone
+49 (30) 726 161-190
Fax
+49 (30) 726 161-199
E-mail
lgs-berlin@wpk.de
Website
www.wpk.de
Professional rules and regulations for public accountants
- Wirtschaftsprüferordnung, WPO (Code for public accountants)
- Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer, BS WP/vBP (Professional Charter for Qualified Public Accountants / Certified Auditors)
- Satzung für Qualitätskontrolle (Quality Control Charter)
- Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung, WPBHV (Regulation concerning Professional Liability Insurance Rules for Auditors and Certified Accountants)
These codes and regulations are available for perusal on the website of the Chamber of Public Accountants at www.wpk.de.
Design and implementation of the website
Atikon Marketing & Werbung GmbH
Kornstraße 15 4060 Leonding Austria
Phone +43 (732) 611 266 Fax +43 (732) 611 266-20 E-mail info@atikon.com Website www.atikon.com
Image Credits
- Business-Tagung, vm, iStock
- Arthur Ravenel Jr Brücke über den Fluss Cooper River, Charleston, SC, duncanmoody, iStock
- Weiße jigsaw puzzle, Kenishirotie, iStock
- Roten Puzzleteil liegt neben dem white Ambiente, alexsl, iStock
Icon Credits
- Material Design Icons, Google, www.flaticon.com, Lizenz: CC BY 3.0
- Home free icon, Freepik, www.flaticon.com, Lizenz: CC BY 3.0
- Musica Searcher free icon, Egor Rumyantsev, www.flaticon.com, Lizenz: CC BY 3.0
Responsible in terms of Art. 55 (2) of the Rundfunkstaatsvertrag (Interstate Broadcasting Agreement, RStV)
Frau Steuerberaterin Monika Lämmerhirt
Kaiserstraße 50
40479 Düsseldorf
Responsible editor and webmaster
Concept, realisation and management of content according to TMG (German Telemedia Act):
Greis & Brosent GmbH Wirtschaftsprüfungsgesellschaft
Kaiserstraße 50
40479
Düsseldorf
Deutschland
Phone
+49 2 11 / 49 76 68 0
Fax
+49 2 11 / 49 81 72 3
E-mail
info@greis-brosent.de
Basic orientation of the website
The information provided on this website is solely for general information purposes and does not constitute legal, tax or other specialised advice. The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.
Liability
The intention of the author of this website is to provide information completely and correctly to the best of the author's knowledge and belief, and to keep this information updated. Nevertheless, the author accepts no liability whatsoever for any damage that may result from the use of the information provided – even if the damage results from the use of possibly incomplete and/or erroneous information.
Any referrals to third-party websites are outside the scope of the author’s responsibility. Liability for the content of the linked-up pages is hereby excluded, as the author has no influence over the content and design of the linked websites. If linked pages (particularly owing to a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such contents on the linked pages, then the author shall cut off the link to such pages immediately. If linked-up pages (particularly through a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such content on the linked-up pages, then he shall cut off the link to such pages immediately.
Copyright
The content (text and images) of this website created directly by the author is copyrighted. The information provided is intended for personal use only. Any use of any of this website's content in violation of the provisions of the Copyright Act – in particular further use as in publications, copies as well as any form of commercial use and transmission to third parties – also in part or in processed form – without the author’s explicit approval is prohibited.
Information content
The information on this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the accuracy, completeness, quality or up-to-dateness of the information provided.
Legal validity
By using this website, the user is subject to the Terms and Conditions of Use set forth hereunder. These terms and conditions are part of the online presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with current law, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected.
Privacy statement
We are committed to protecting the privacy of your personal data. For that reason, we process your data exclusively in accordance with the legal requirements (GDPR, Federal Data Protection Act [BDSG]). The purpose of this privacy information is to acquaint you with the most important aspects of data processing that come to bear when you visit our website.
General data collection activities during website visits
Every time a data subject or an automated system accesses the website, we collect a range of general data and information. This general data and information is stored in the server's log files. The data and information we collect may include:
- an internet protocol address (IP address),
- the data and time of accessing the website,
- the exact page accessed on our website,
- the website from which you accessed our website (known as the referer),
- the browser used and the version of this browser,
- and the operating system used to access our website.
We process this data for the following purposes:
- to warrant a smooth connection with the website,
- to optimise content for you on our website,
- and to warrant system security and stability.
These points are both in your and our legitimate interest. Where necessary, we also use this data to meet our legal obligations in dealings with law enforcement agencies. We will never use the data collected to identify you as a person. We store these log files for a period of no more than 2 months.
Google Maps
This site uses the Google Maps map service via an API. It is operated by Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Irland. To use Google Maps, it is necessary to save your IP address. This information is generally transmitted to a Google server in the USA and stored there. The provider of this site has no influence on this data transfer. The use of Google Maps is in the interest of making our website appealing and to facilitate the location of places specified by us on the website. This constitutes a justified interest pursuant to Art. 6 (1) (f) GDPR.
Further information about handling user data, can be found in the data protection declaration of Google at policies.google.com/privacy?hl=en.
Contact form, Online application
If you contact us using the form available on our website or by email, or send us your application, we will process the data you provide as a pre-contractual measure taken to handle your request. Because such correspondence qualifies as a business letter, we will retain the data for a period of 7 years. We will not disclose this data without your consent.
Newsletter
You have the option of subscribing to our newsletter on our website. For this purpose, we require your email address and your agreement with the newsletter subscription. Once you have signed up for the newsletter, we will send you an email confirmation along with a link for you to confirm your subscription. You are free to cancel your newsletter subscription at any time using the link provided in the newsletter. We will retain your data until you cancel your contract by unsubscribing from this service. We will not disclose this data without your consent.
Your rights
Generally, you enjoy the following rights: the right to access your data, the right to rectification of your data, the right to erasure of your data, the right to restrict processing of your data, the right to data portability and the right to object to the processing of your data. If you believe that the processing of your data is in breach of data protection law or your rights under data protection law are otherwise infringed, you may file a claim with the supervisory authority. A list of the competent supervisory authorities classified by Länder is available at www.datenschutz-wiki.de.
You will find further information on your rights at BFDI - Federal Commissioner for Data Protection and Freedom of Information.
Identity and contact details of the controller in charge of data processing
This privacy policy applies to data processing by:
Greis & Brosent GmbH Wirtschaftsprüfungsgesellschaft
Kaiserstraße 50
40479 Düsseldorf
Germany
Tel.: +49 2 11 / 49 76 68 0
Fax: +49 2 11 / 49 81 72 3
E-Mail: info@greis-brosent.de
Website: www.greis-brosent.de
Identity and contact details of the data protection officer
If you have any questions concerning data protection, please contact our data protection officer:
Thomas Kolb LL.M., externer Datenschutzbeauftragter
kolbcom GmbH
Augustaanlage 22
68165 Mannheim
Fax +49 621 / 121 829 32
E-Mail info@kolbcom.de
International Membership Mint Alliance
Greis & Brosent is a member of Mint Alliance. Mint Alliance is an alliance of independent audit, tax, accounting and consulting firms. Mint Alliance does not itself provide any services and its member firms are not an international partnership. Each member firm is a separate entity and neither Mint Alliance nor any member firm, accepts responsibility for the activities, work, opinions or services of any other member firm. Mint Alliance is a private company limited by guarantee incorporated in the Isle of Man with company number 012651C. For more information visit www.mintalliance.com/legal.
