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) Celle, Bahnhofstraße 5, 29221 Celle
Hanseatische Rechtsanwaltskammer (RAK) Hamburg, Valentinskamp 88, 20355 Hamburg
Rechtsanwaltskammer (RAK) Karlsruhe, Rheinhold-Frank-Str. 72, 76133 Karlsruhe
Steuerberaterkammer Hessen, Bleichstr. 1, 60313 Frankfurt a.M.
Steuerberaterkammer Westfalen-Lippe, Erphostraße 43, 48145 Münster
The Florida Bar, 651 E Jefferson St, Tallahassee, FL 32399, 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
Articus, Susanne	Attorney at Law (Germany)		RAK Frankfurt am Main
Bess, Paul	Attorney at Law (U.S.A.)		The Florida Bar, U.S.A.
Dehesselles, Dr. Thomas	Attorney at Law (Germany)	1. Dr. (Goethe University Frankfurt am Main) 2. Certified Specialist for Tax Law (RAK Frankfurt am Main) 3. Certified Specialist for Sports Law (RAK Frankfurt am Main)	RAK Frankfurt am Main
Dzionsko, Bartosz	Attorney at Law (Germany)		RAK Frankfurt am Main
Fein, Johannes	Attorney at Law (Germany)	Certified Specialist for Tax Law (RAK Frankfurt am Main)	RAK Frankfurt am Main
Förste, Sebastian	Attorney at Law (Germany)		RAK Hamburg
Gerbe, Lars	Attorney at Law (Germany)		RAK Frankfurt am Main
Heller, Caroline	German Certified Tax Advisor		Steuerberaterkammer Hessen
Henneke, Christoph	German Certified Tax Advisor		Steuerberaterkammer Westfalen-Lippe
Hornung, Philipp	Attorney at Law (Germany)		RAK Frankfurt am Main
Jechel, Patricia	Attorney at Law (Germany)		RAK Frankfurt am Main
Kempges, Christian	Attorney at Law (Germany	LL.B. (Mannheim University)	RAK Frankfurt am Main
Kirschbaum, Benjamin	Attorney at Law (Germany)		RAK Frankfurt am Main
Leskovar, Lars-Olaf	Attorney at Law (Germany) German Certified Tax Advisor	LL.M. (Maastricht University, The Netherlands)	RAK Frankfurt am Main Steuerberaterkammer Hessen
Maus, Jörn	German Certified Tax Advisor		Steuerberaterkammer Hessen
Müller, Uwe	Attorney at Law (Germany)		RAK Frankfurt am Main
Piekarek, Boris	Attorney at Law (Germany)		RAK Berlin
Romisch, Alice	Attorney at Law (Germany)	1. Certified Specialist for Tax Law (RAK Frankfurt am Main) 2. Dipl. Finanzwirtin (FH)	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
Schwendemann, Jürgen	German Certified Tax Advisor		Steuerberaterkammer Hessen
Stepanova, Olga	Attorney at Law (Germany)		RAK Frankfurt am Main
Tammer, Svetlana	Lawyer for Russian Law (Russia, Germany)	1. Certified legal services provider in foreign law (Russia) 2. LL.M. (MGIMO University, Moscow, Russia)	OLG 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
Vielwerth, Alexander	Attorney at Law (Germany)	LL.M. oec. (Friedrich Schiller University Jena)	RAK Frankfurt am Main
von Allwörden, Dr. Sebastian	Attorney at Law (Germany)	1. Dr. (Christian-Albrechts-Universität Kiel) 2. Certified Specialist for Banking and Capital Markets Law (RAK Berlin)	RAK Celle
von Raven, Phillipp	Attorney at Law (Germany)		RAK Frankfurt am Main
Wagemann, Dr. Annette	Attorney at Law (Germany)	1. Dr. (University of Mannheim) 2. Certified Specialist for Banking and Capital Markets Law (RAK Karlsruhe)	RAK Karlsruhe
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).

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.