Duty to inform pursuant to Section 5 of the Telemedia Act (TMG):

The Internet offering is published by:

Schiff-Martini & Cie. GmbH (nachfolgend SMC genannt)
Wirtschaftsprüfungsgesellschaft / Steuerberatungsgesellschaft
Amelia-Mary-Earhart-Straße 8
D-60549 Frankfurt am Main
Telephone.: +49 (69) 631564-0
VAT-ID: DE271491460
HRB 56676

Date Protection Officer: Dr. Raimundo Baglietto
Phone: +49 69 631564-0

All images used in SMC’s Internet offering are protected by copyright. Only private, non-commercial use is free. Please contact SMC regarding commercial use.

Liability notice:

Trotz sorgfältiger inhaltlicher Kontrolle übernehmen wir keine Haftung für die Inhalte externer Links. Für den Inhalt der verlinkten Seiten sind ausschließlich deren Betreiber verantwortlich.

Notwithstanding careful verification, we assume no liability for the content of external links. The content of linked pages is the exclusive responsibility of the respective providers.

Notice of professional code of practice provisions:

Our accredited professionals:
(WP = German Public Accountant, vBP = Sworn Auditor, StB = Tax Advisor, RA = Lawyer

Members of the executive:
WP/StB Roland Schiff-Martini
WP/StB Anita Bolkovac
WP/StB Kirstin Neeser
WP/StB Susanne Ude-Lomb
WP/StB Dirk Weiler
StB Katja Scherpf
StB Peter Zimmermann

Salaried accredited professionals:
StB Tatjana Kaiser
StB Tanja Nunne
StB Eva Rettler
StB Steffen Schreiner
StB Susan Waiblinger
StB Sebastian Weimer
StB Anna Zelosko
RA Barbara Beichert
RA Henning Riehl

The legal occupational titles
• accountant
• sworn auditor
• tax consultant
• lawyer

were awarded in the Federal Republic of Germany. The professionals – accountants, sworn auditors, tax consultants and lawyers – have been accredited under the law of the Federal Republic of Germany.

The professional code of practice provisions for the professions of “accountant”, “sworn auditor”, “tax consultant” and “lawyer” are defined primarily in the following:

German Public Accountants

Public Accountant Act (WPO)
Professional code for accountants/sworn auditors (BS WP/vBP)
Quality control statute pursuant to Section 57c WPO
Seal ordinance
Professional indemnity insurance ordinance for accountants (WPBHV)

Tax Advisors

Tax Consulting Act (StberG)
Statute on the rights and obligations for practising the profession of tax consultant and tax agent (professional code – BOStB)
Ordinance on implementing the regulations for tax consultants, tax agents and tax consulting firms (DVStB)
Tax consulting fee ordinance (StBGebV)


Federal code for the legal profession (BRAO)
Professional code for lawyers (BORA)
Lawyers’ Compensation Act (RVG) with compensation table
Rules of professional conduct for lawyers in the European Union (CCBE rules of professional conduct)
Specialist solicitor ordinance (FAO)

The professional code of practice provisions can be requested from the chambers listed below with their respective contacts, and in some cases viewed on their homepage. We assume no liability for the accuracy of the information provided there.

Chamber Membership/regulatory authorities:

The aforementioned accountants and sworn auditors are members of the following chamber and subject to its supervision:
Wirtschaftsprüferkammer Berlin
Rauchstraße 26, 10787 Berlin, Telephone: +49 30 7261610,

The aforementioned tax consultants are members of the following chamber and subject to its supervision:

Steuerberaterkammer Hessen
Gutleutstraße 17, 60327 Frankfurt am Main, Telephone: +49 69 1530020,

The aforementioned lawyers are members of the following chamber and subject to its supervision:

RA Barbara Beichert
Rechtsanwaltskammer für den Oberlandesgerichtsbezirk Koblenz
Rheinstr. 24, 56068 Koblenz, Telephone: +49 261 303350,

RA Henning Riehl
Rechtsanwaltskammer Frankfurt am Main
Bockenheimer Anlage 36, 60322 Frankfurt am Main, Telephone: +49 69 17009801,

Professional indemnity insurance

Professional indemnity insurance coverage (liability for pecuniary loss) has been obtained from:
HDI-Gerling Firmen und Privat Versicherungs AG
Charles-de-Gaulle-Platz 1, 50679 Cologne, Germany
It applies in the Federal Republic of Germany and other European countries, Turkey and the states in the territory of the former Soviet Union.

Extra-judicial Dispute resolution:

In keeping with our obligation pursuant to Section 36(1) of the German Consumer Dispute Resolution Act (VSBG), we hereby declare that we are neither willing nor obligated to participate in dispute resolution proceedings before a consumer mediation body pursuant to Section 2 VSGB. In keeping with our obligation arising from the ordinance on online dispute resolution in consumer matters, we hereby point out that the EU platform for extra-judicial online dispute resolution can be reached under the following link:

You may contact us at the e-mail address

Person with journalistic/Editorial responsibilty pursuant to Section 55(2) of the Interstate Broadcasting Treaty (RStV):

Roland Schiff-Martini
Schiff-Martini & Cie GmbH
Amelia-Mary-Earhart-Straße 8
D-60549 Frankfurt am Main