Legal Notice

Habersetzer & Kollegen GmbH

Würmtalstraße 85
81375 Munich

Phone +49 (0) 89 54 808-0
Fax +49 (0) 89 54 808-100

Managing director authorised to act as representative
Dipl.-Kfm. Peter Arnold, vBP/StB
Dipl.-Kfm. Holger Frederick Sauter, WP/StB
Dipl.-Kfm. Oliver Tripps, WP/StB

Sales Tax Identification No.
DE 221032809

Trade register
Local court Munich, Trade register 141357

Professional liability insurance

Professional activity is covered by professional liability insurance from Versicherungsstelle Wiesbaden (Dotzheimer Straße 23, 65185 Wiesbaden), which is valid across the EU for the insured risk.

Supervisory authority for public accountants

Chamber of Chartered Public Accountants and Tax Consultants
Corporation under public law

headquarters Berlin
Rauchstraße 26
10787 Berlin

Phone +49 (30) 726 161-0
Fax +49 (30) 726 161-212


Supervisory authority for tax advisers

Federal Chamber of Tax Advisers Munich
Corporation under public law

Nederlinger Straße 9
80638 Munich

Phone +49 (89) 157 902-0
Fax +49 (89) 157 902-19


Professional title

The legal professional designations "Steuerberater" (tax adviser) and "Wirtschaftsprüfungsgesellschaft" (Auditing Company) were conferred in the Federal Republic of Germany. Licenses to exercise the profession were granted in the Federal Republic of Germany.

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

For tax advisers

  • Steuerberatungsgesetz, StBerG (Tax Advice Act)
  • Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Implementing Regulation for the Tax Advisory Act)
  • Berufsordnung der Bundessteuerberaterkammer, BOStB (Professional Code of Conduct for the Federal Chamber of Tax Advisers)
  • Steuerberatergebührenverordnung, StBGebV (Tax Consulting Fee Ordinance)
  • Steuerberatervergütungsverordnung, StBVV (Tax Adviser Remuneration Regulation)

The laws, codes and regulations are available for perusal at

Design and implementation of the website Atikon Marketing & Werbung GmbH

Images used

  • Boats in sunset on bavarian lake, stockcam,
  • Hang glider over the Bitterroot Mountains, epicurean,
  • Freedom, Monika Gniot,

Symbols used

  • IcoMoon - Free, Keyamoon,, Lizenz: CC BY-SA 4.0
  • Material Design Icons, Google,, Lizenz: CC BY-SA 4.0

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.


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.


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.

Data for newsletter distribution

Once you enter your name in the distribution list, we will store the data you provide by way of completing the form. This data is used only for the distribution of the e-mail newsletter. The data sets are used for statistical analysis when evaluating system performance. We do not pass on your data to third parties nor do we use your data for any other purposes of our own. By having the registration system send you an additional confirmation that includes a link for final registration ("double opt-in"), we ascertain that you actually requested the newsletter and consented to our storing and processing your e-mail address for the purpose of sending you the newsletter and for statistical evaluations needed to analyse system performance.

You can cancel your newsletter order and revoke your consent to our storing and processing your e-mail address any time by sending an e-mail to xxx. In this case, we will immediately delete the data you entered and/or made available.