General Terms & Conditions

Gräwe & Partner

Wirtschaftsprüfer · Steuerberater Auditors · Tax consultants

Eduard-Schopf-Allee 1 28217 Bremen Phone: +49 421 277 19-0 Fax: +49 421 277 19-77 E-Mail: info@graewe-partner.de Internet: www.graewe-partner.de

Partners in the context of the legal Partnership Act: WP/StB Dr. Hartwig Meyer StB Prof. Dr. Detlev K. Schrade WP/StB Dirk Heuer WP/StB Alexander Sloot

Legal Form: Partnerschaftsgesellschaft

VAT-no: DE 114393064

Regulatory authorities: Wirtschaftsprüferkammer (WPK), Rauchstraße 26, 10787 Berlin Bundessteuerberaterkammer (BStBK), Neue Promenade, 10178 Berlin

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The German Public Accountants Act (WPO) and Professional Statutes for Auditors. Any information associated with these regulations can be found on the website of Chamber of Public Auditors under the following link: www.wpk.de.

The Tax Consulting Services Act (StBerG), statutes on adoption of regulations by tax advisors, tax commissioners, and tax consulting companies (DVStB), statutes on rights and duties for active tax advisors and tax commissioners - rules of professional conduct (BOStB) and fees regulation act for tax advisors, tax commissioners and tax consulting companies. Any information associated with these regulations can be found on the website of German Chamber of Tax Advisors under the following link: http://www.bstbk.de.

Audit companies are subject to obligation to purchase a professional liability insurance at the Versicherungsgemeinschaft für das wirtschaftliche Prüfungs- und Treuhandwesen [Insurance pool for auditors and treasurers], Dotzheimer Str. 23, 65185 Wiesbaden. This insurance coverage provides adequate coverage with respect to territory covered and fulfills the minimum requirements of Section 67 of StBerG, Section 51, et. seq. DVStB, Section 54 WPO in conjunction with the statues for professional liability insurance for auditors and appointed bookkeepers (WPBHV).

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All information posted on our website has been selected with due care. Gräwe & Partner will not assume any liability whatsoever for the validity, accuracy, currency or completeness of the information published on this website.

You acknowledge and agree that any material and data transferred to you while using our website is solely at your own risk and discretion, and any damage to your computer system or the loss of data which may result from the download of such material is solely your own responsibility.

This website contains links to external websites, which are provided and managed by third parties. Gräwe & Partner has absolutely no control over such websites and any information, products or services such websites offer.

Gräwe & Partner does not assume any responsibility, for whatever legal reasons, for contents of external websites of third parties linked to this website.

Gräwer & Partner reserves the right to change or update the information, products or services posted on this website at any time and without notification.

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