Imprint

The responsible provider of this website is:

WINHELLER Rechtsanwaltsgesellschaft mbH
Tower 185
Friedrich-Ebert-Anlage 35-37
60327 Frankfurt a.M.
Germany

Tel.: +49 (0)69 76 75 77 80
Fax: +49 (0)69 76 75 77 810
E-mail: info@winheller.com
Web: www.winheller.com/en

The legal form of WINHELLER Attorneys at Law & Tax Advisors is that of a Limited Liability Corporation.

Managing director and sole shareholder: Stefan Winheller
Commercial Register: Local court of Frankfurt am Main, HRB 88721

Competent Supervisory Authority of WINHELLER Rechtsanwaltsgesellschaft mbH

The WINHELLER Rechtsanwaltsgesellschaft mbH is a member of the Rechtsanwaltskammer Frankfurt am Main (Frankfurt am Main Bar Association), Bockenheimer Anlage 36, 60322 Frankfurt am Main, Germany, which is also our supervisory authority.

Competent Supervisory Authorities of our Advisors

Our advisors are members of their respective local Rechtsanwaltskammer (bar association), their local Steuerberaterkammer (chamber of tax advisors), or the respective foreign counterpart as their competent supervisory authority. The competent supervisory authority for each of our advisors can be found in the advisors list below. The mailing addresses of the authorities are as follows:

Rechtsanwaltskammer (RAK) Frankfurt am Main, Bockenheimer Anlage 36, 60322 Frankfurt a.M.
Rechtsanwaltskammer (RAK) Berlin, Littenstr. 9, 10179 Berlin
Rechtsanwaltskammer (RAK) Düsseldorf, Freiligrathstr. 25, 40479 Düsseldorf
Rechtsanwaltskammer (RAK) Karlsruhe, Rheinhold-Frank-Str. 72, 76133 Karlsruhe
Steuerberaterkammer Westfalen-Lippe, Erphostr. 43, 48145 Münster
State Bar of California, 180 Howard Street, San Francisco, CA 94105, USA
California Board of Accountancy, 2000 Evergreen St #250, Sacramento, CA 95815, USA

Our Team of Advisors

We are a multidisciplinary team of lawyers and CPAs licensed to practice in Germany and international colleagues who have obtained their professional license abroad. The following advisors are currently with our firm:

Last name, first name	Occupational title(s) (jurisdiction)	Additional title(s) (conferring authority)	Member of / supervisory authority/ies
Auffenberg, Lutz	Attorney at Law (Germany)	Certified Specialist for Banking and Capital Markets Law (RAK Frankfurt am Main)	RAK Frankfurt am Main
Fein, Johannes	Attorney at Law (Germany)		RAK Frankfurt am Main
Hakert, Anka	Attorney at Law (Germany)	1. LL.M. (Westphalian Wilhelm University of Münster) 2. Certified Specialist for Tax Law (RAK Frankfurt am Main)	RAK Frankfurt am Main
Hangartner, Morgan	Attorney at Law (California, USA)		1. RAK Berlin 2. State Bar of California
Hase, Simon	Certified Public Accountant (USA)	Certified Tax Planner (American Institute of Certified Tax Coaches)	California Board of Accountancy
Jansen, Dr. Lothar	Attorney at Law (Germany)	Dr. (Cologne University)	RAK Düsseldorf
Meier, Philipp	Attorney at Law (Germany)		RAK Frankfurt am Main
Piekarek, Boris	Attorney at Law (Germany)		RAK Berlin
Plantiko, Dr. Astrid	Attorney at Law (Germany)	1. Dr. (University of Trier) 2. Certified Specialist for Tax Law (RAK Frankfurt am Main)	RAK Frankfurt am Main
Schwab, Thomas	Attorney at Law (Germany)	Certified Specialist for Commercial and Corporate Law (RAK Frankfurt am Main)	RAK Frankfurt am Main
Uftring, Dr. Eric	Attorney at Law (Germany)	1. Dr. (Julius-Maximilians University Würzburg) 2. Certified Specialist for Tax Law (RAK Frankfurt am Main) 3. Certified Specialist for Employment Law (RAK Frankfurt am Main)	RAK Frankfurt am Main
von Raven, Phillipp	Attorney at Law (Germany)		RAK Frankfurt am Main
Wagemann, Dr. Annette	Attorney at Law (Germany)	Dr. (University of Mannheim)	RAK Karlsruhe
Wagner, Klaus	Certified Public Accountant (Germany)	Specialist Advisor for Company Succession (German Assocation of Tax Advisors)	Steuerberaterkammer Westfalen-Lippe
Werry, Nikola	Attorney at Law (Germany)	LL.M. (University of East Anglia, UK)	RAK Frankfurt am Main
Winheller, Stefan	Attorney at Law (Germany)	1. LL.M. in Taxation (Golden Gate University, San Francisco, USA) 2. Certified Specialist for Tax Law (RAK Frankfurt am Main)	RAK Frankfurt am Main

Professional Liability Insurance

A professional liability insurance covering our professional activities has been taken out with Zurich Insurance plc., German Branch Office, 53287 Bonn. The sum insured is 10 million Euro. Where permitted by law, the insurance policy provides worldwide coverage. However, according to § 5 of the insurance conditions, the following special conditions apply:

"(…) with respect to liability claims

(1) in connection with giving advice relating to, or dealing with U.S. or Canadian law and/or based on a violation of, or non-compliance with, U.S. or Canadian law;

(2) based on legal practice before the U.S. and/or Canadian courts

(3) asserted in U.S. and/or Canadian courts based on work performed as tax advisors or auditors,

the following additional agreements shall apply:

- The total amount of insurance benefits paid by the insurer shall not exceed the sums agreed in the insurance policy for all claims that occur during one insurance year. (…)

- U.S. courts, as defined in these provisions, shall be deemed to include the courts in U.S. territories."

Professional Regulations for Attorneys at Law

In connection with the provision of our legal services we have to consider the following professional regulations:

Professional Regulations for Attorneys at Law (Berufsordnung der Rechtsanwälte; "BORA")
Regulations for Specialized Attorneys at Law (Fachanwaltsordnung; "FAO")
Federal Regulations for Attorneys at Law (Bundesrechtsanwaltsordnung; "BRAO")
German Code for Attorney Fees (Rechtsanwaltsvergütungsgesetz; "RVG")
Professional Rules for Attorneys at Law in the European Community (Berufsregeln der Rechtsanwälte der Europäischen Union)

The professional regulations for Attorneys at Law can be viewed and retrieved via the website of the German Federal Bar Association at: www.brak.de under the heading "Berufsrecht" (professional law).

Professional Regulations for Tax Advisors

For our tax advisors the following professional regulations apply:

Tax Advisory Act (Steuerberatungsgesetz; "StBerG")
Regulations for the Implementation of the Tax Advisory Act (Durchführungsverordnung zum Steuerberatungsgesetz; "DVStB")
Rules of Professional Practice, including the regulations for expert consultants, of the Federal Chamber of Tax Advisors (Berufsordnung inkl. Fachberaterordnung der Bundessteuerberaterkammer; "BOStB")
German Code for Tax Advisor Fees (Steuerberatervergütungsverordnung; "StBVV")

The regulations can be viewed and retrieved via the website of the Federal Chamber of Tax Advisors at: www.bstbk.de under the heading "Berufsrecht" (professional law).

Cooperation Partners

We cooperate wirh national and international partners:

Complaints and Dispute Settlement Procedures

If you are dissatisfied with our services, you are welcome to contact us. We take every complaint very seriously and are committed to meeting your requirements (again). Usually, in discussions with you we will find a way to improve our collaboration and to serve you to your satisfaction again. Your contact person for complaints of any kind is our managing partner Mr. Stefan Winheller (e-mail: s.winheller@winheller.com). Indeed, answering a complaint is one of our top priorities, and we will get back to you shortly to answer your complaint.

In case of a dispute between an attorney and his/her client, you may also seek an out-of-court dispute resolution by application to the above-mentioned local bar associations. In addition, you may turn to the conciliation board for the legal profession (Schlichtungsstelle der Rechtsanwaltschaft) at Neue Grünstraße 17, 10179 Berlin, www.s-d-r.org. Contrary to the conciliation bodies first mentioned above, the conciliation board for the legal profession is recognized under the German Act on Alternative Dispute Resolution in Consumer Cases (Gesetz über die alternative Streitbeilegung in Verbrauchersachen; "VSBG"). No matter which conciliation board you turn to: We will be entirely willing to participate in dispute resolution.