Supervisory Authority:

Treuhand Rechtsberatung Hochhäusler · Duwe & Partner Partnerschaft von Rechtsanwälte mbB is subject to the supervision of the Rechtsanwaltskammer Oldenburg (Oldenburg Bar Association), Staugraben 5, 26122 Oldenburg, Germany.

State of admission and legal occupational title of the professionals:

The lawyers employed at Treuhand Rechtsberatung Hochhäusler · Duwe & Partner Partnerschaft von Rechtsanwälten mbB are approved to practice in the Federal Republic of Germany and hold the professional title “Rechtsanwalt” or “Rechtsanwältin” (Attorney). The tax advisers are approved to practice in the Federal Republic of Germany and have the occupational title “Steuerberater” or “Steuerberaterin” (tax adviser).

Chamber responsible:

The lawyers are members of the Rechtsanwaltskammer Oldenburg (Oldenburg Bar Association), Staugraben 5, 26122 Oldenburg, Germany.
The tax advisers are members of the Steuerberaterkammer Niedersachsen (Chamber of Tax Consultants Lower Saxony), Adenauerallee 20, 30175 Hanover, Germany.

Regulations governing the legal profession

The following professional regulations apply to the lawyers:

• Bundesrechtsanwaltsordnung (BRAO, German Federal Layers’ Ordinance)
• Rechtsanwaltsvergütungsgesetz (RVG, German Lawyers’ Compensation Act)
• Berufsordnung für Rechtsanwälte (BORA, Professional Ordinance for Lawyers)
• Fachanwaltsordnung (FAO, Specialist Lawyer Ordinance)
• Professional rules of the Council of Bars and Law Societies of Europe (CCBE, Commission de Conseil des Barreaux européens)

The professional regulations can be viewed at the Oldenburg Bar Association. You will also find these on the website of the Bundesrechtsanwaltskammer (German Federal Bar Association): www.brak.de.

Professional regulations for tax advisers

The following professional regulations apply to the tax advisers:

• Steuerberatungsgesetz (German Tax Consultancy Act)
• Durchführungsverordnung zum Steuerberatungsgesetz (Implementing Regulation to the German Tax Consultancy Act)
• Berufsordnung der Bundessteuerberaterkammer (Professional Ordinance of the Federal Chamber of Tax Consultants)
• Steuerberatervergütungsverordnung (German Tax Consultants’ Payment Ordinance)
• Fachberaterordnung (German Specialist Consultants Ordinance)

The professional regulations for tax consultants can be viewed at the Federal Chamber of Tax Consultants. You will also find these on its website: https://www.bstbk.de/de/steuerberater/berufsrecht/

Professional liability insurance:

Partnerschaftsgesellschaft Hochhäusler • Duwe & Partner Rechtsanwälte • Steuerberater PartG mbB maintains the professional liability insurance stipulated as per sections 51, 51a BRAO and section 67 StBerG at HDI Versicherung AG, HDI-Platz 1, 30659 Hanover, Germany. Territorial insurance cover is unrestricted.

Note in accordance with Article 14 Regulation (EU) No. 524/2013
(EU Regulation on online dispute resolution for consumer disputes):

Treuhand Rechtsberatung Hochhäusler · Duwe & Partner Partnerschaft von Rechtsanwälte mbB is neither prepared nor obliged to participate in dispute resolution proceedings at a consumer arbitration centre and there is no obligation to participate on the grounds of legal regulations.

Note in accordance with Article 14 Regulation (EU) No. 524/2013
(EU Regulation on online dispute resolution for consumer disputes):

In accordance with Article 14 of Regulation (EU) No. 524/2013 there is an obligation to refer to the platform of the EU for extra-judicial online dispute resolution for consumers (ODR-Platform): https://ec.europa.eu/consumers/odr/

There is also no obligation to participate in proceedings of the consumer arbitration centre responsible in the event of online disputes.