Legal Notice

Information pursuant to Section 5 of the German Telemedia Act (Telemediengesetz, "TMG")

RDT Steuerberatungsgesellschaft mbH & Co. KG
Munich Local Court (Amtsgericht München), registration number HRA 108373

General partner:
RDT Management GmbH Steuerberatungsgesellschaft
Munich Local Court (Amtsgericht München), registration number HRB 236965

Managing director of the general partner:
Dr. Ralph Dautel, Tobias Hangl, Holger Harloff, Andreas Jobst

Nymphenburger Strasse 5
80335 Munich, Germany
telephone: +49 89 / 12 15 91-0
fax: +49 89 / 12 15 91-91
VAT ID DE814594870

Authorized representative pursuant to Section 6(1) of the German Teleservices Act (Teledienstegesetz; "TDG"):
Dr. Ralph Dautel, Tobias Hangl, Holger Harloff, Andreas Jobst

Person in charge of content and website:
Tobias Hangl

The partners and employees working in the partnership – insofar as they bear the occupational title "SteuerberaterIn" (tax consultant) – are members of the following chamber of tax consultants, which is responsible for them as a regulatory body:
Steuerberaterkammer München
Nederlingerstrasse 9
80638 Munich, Germany
telephone: +49 89 / 15 79 02 – 0
fax: +49 89 / 15 79 02 – 19

The legal occupational title "SteuerberaterIn" (tax consultant) was awarded to the members of the partnership in the Federal Republic of Germany. Tax consultants are subject particularly to the following professional rules:

German Tax Advisory Act (Steuerberatungsgesetz, "StBerG")
Regulation for the Implementation of the German Tax Advisory Act (Durchführungsverordnung zum Steuerberatungsgesetz, "DVStB")
Professional Code of Conduct of the Federal Chamber of Tax Consultants (Berufsordnung der Bundessteuerberaterkammer, "BOStB"), and
German Fee Ordinance for Tax Consultants (Steuerberatervergütungsordnung, "StBVV")

The aforementioned acts and regulations are available on the website of Bundessteuerberaterkammer, the Federal Chamber of Tax Consultants, in the German language and can be accessed at

Professional liability insurance has been taken out with Allianz Versicherungs-AG in 10900 Berlin, Germany. The territorial application of the coverage comprises activities in the Member States of the European Union and thus satisfies at least the requirements of Section 67 StBerG and Sections 51 et seqq. DVStB.

German Act on Alternative Dispute Resolution in Consumer Matters (Verbraucherstreitbeilegungsgesetz, "VSBG", Section 36)

The tax consulting firm Dr. Ralph Dautel points out that it is not obliged to participate in dispute resolution proceedings before a dispute resolution body.