Kretzschmar & Partner mbB
Public audit firm [Wirtschaftsprüfungsgesellschaft]
Tax consultancy firm [Steuerberatungsgesellschaft]
Telephone: +49-89-38 39 47-0
Fax: +49-89-38 39 47-47
Email: info (@) kretzschmar-partner.com
VAT ID No. DE 180829164
Munich Municipal Court PR 26
Partners responsible for content:
Dipl. Kfm. (Univ.) Dipl. Jur. (Univ.)
Thomas R. Kretzschmar
Fachberater für internationales Steuerrecht
Dipl. Jur. (Univ.)
Kretzschmar & Partner mbB has been an accredited audit and tax consultancy firm since 1 July, 1996 and has been registered in the Partnership Register of Munich Municipal Court PR 26 since 12 December 1996.
The statutory professional title audit and tax consultancy firm was conferred in the Federal Republic of Germany.
The extension "mbB" stands for "mit beschränkter Berufshaftung" and means limited liability partnership according to § 8 of the German PartGG.
The professional bodies and supervisory authorities to which Kretzschmar & Partner mbB is subject are as follows:
The supervisory authority is the Chamber of Public Auditors [Wirtschaftsprüferkammer].
Telephone: +49-30-72 61 61-0
Fax: +49-30-72 61 61-228
E-Mail: admin (@) wpk.de
Public auditors/sworn auditors are essentially subject to the following professional regulations:
- Directive 2006/43/EC of the European Parliament and the Council dated 17
May 2006 (Statutory Auditor Directive)
- Recommendation of the EU Commission of 6 May 2008 on external quality assurance for statutory auditors and auditors auditing public interest entities
- Recommendation of the EU Commission of 5 June 2008 concerning the limitation of the civil law liability of statutory auditors and audit firms
- Public Auditors Ordinance [Wirtschaftsprüferordnung] (WPO)
- Regulation of the Examination of Public Auditors (WPAnrV)
- Statute regulating the profession of public auditors/sworn auditors
- Quality control statute
- Seal Ordinance
- Public auditors’ professional indemnity insurance regulation [Wirtschaftsprüferberufshaftpflichtversicherungsordnung]
The professional regulations may be viewed on the website of the Chamber of Public Auditors (www.wpk.de) under Service/Legal provisions as amended from time to time.
The supervisory authority is the Munich Chamber of Tax Consultants [Steuerberaterkammer München].
Nederlinger Straße 9
Telephone: +49-89-15 79 02-0
Fax: +49-89-15 79 02-19
E-Mail: info (@) stbk-muc.de
Tax consultants are essentially subject to the following professional regulations:
- Tax Consultancy Act [Steuerberatungsgesetz] (StBerG)
- Regulation on implementing the requirements governing tax consultants, tax agents and tax consultancy firms
- Professional Code of Conduct of the federal chamber of tax consultants
- Specialist consultant regulation
- Regulation of the scale of fees for tax consultants
- Law on the Remuneration of Lawyers
The professional regulations can be downloaded from the website of the Federal Chamber of Tax Consultants [Bundessteuerberaterkammer] (www.bstbk.de).
All Kretzschmar & Partner mbB partners are subject to the aforementioned professional regulations and are members of the relevant professional bodies.
For partners who are admitted as lawyers under German law, they are also subject to the German Law Society [Rechtsanwaltskammer] as competent professional body and supervisory authority.
The supervisory authority is the Law Society [Rechtsanwaltskammer] for the Munich Higher Regional Court District.
Telephone: +49-89-53 29 44-0
Fax: +49-89-53 29 44-28
E-Mail: info (@) rak-muenchen.de
Lawyers are essentially subject to the following professional regulations:
- Federal Lawyers Act [Bundesrechtsanwaltsordnung]
- Professional Code of Conduct for Lawyers
- Regulation for Specialist Lawyers [Fachanwaltsverordnung]
- Law on the Remuneration of Lawyers
- Professional rules of lawyers of the European Union
The professional regulations may be downloaded from the website of the German Law Society [Bundesrechtsanwaltskammer] (www.brak.de).
Mandatory information pursuant to §§ 1 to 3 Regulation on Service Reporting Obligations:
There is professional liability insurance with Versicherergemeinschaft für das wirtschaftliche Prüfungs- und Treuhandwesen [insurer for financial auditing and trusts], Dotzheimer Str. 23, 65185 Wiesbaden. The insurance coverage, in particular with regard to the geographical scope of application, meets at least the requirements of § 67 Tax Consultancy Act (StBerG), §§ 51 ff. Regulation on implementing the requirements governing tax consultants, tax agents and tax consultancy firms (DvStB), § 54 Public Auditors Ordinance (WPO) in conjunction with the Regulation on the professional liability insurance of public auditors and sworn auditors (WPBHV).
Our currently applicable contractual terms may be viewed here:
((LINK to pdf file of contractual terms)) Allg. Auftragsbedingungen
Liability concerning links.
Despite the fact that great care has been taken to check the content, we accept no liability for the content of external links. Only the operators of the linked pages shall be responsible for the content of those pages. We hereby expressly distance us from all content of the pages to which our site directly or indirectly refers.
Reference to copyright.
All items and contents published on this site, such as graphics, images, photographs and texts, are protected under copyright law. Any items and contents that are visible on this site may not be reproduced or used in other electronic or printed publications without our express consent.