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

The Internet offering is published by:

Schiff-Martini & Cie. GmbH (referred to as SMC))
Wirtschaftsprüfungsgesellschaft / Steuerberatungsgesellschaft
Amelia-Mary-Earhart-Straße 8
D-60549 Frankfurt am Main
Telephone.: +49 (69) 631564-0
VAT-ID: DE271491460
Handelsregister des Amtsgerichts Frankfurt am Main, Nummer HRB 56676

Date Protection Officer:
Reinhold Goetz
Dipl.Ing. Nachrichtentechnik
Kampstr.6, 50374 Erftstadt
Tel. 02235-9947997, Fax 02235-9947998
USt-IdNr. DE259375797
Certified data protection officer and auditor TÜV
Certified data protection specialist DEKRA
Registered technical advisor at the Bundesamt für Wirtschaft und Ausfuhrkontrolle (BAFA)
Member of Berufsverband der Datenschutzbeauftragten Deutschlands (BvD) e.V.

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:

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, StB = Tax Advisor, RA = Lawyer

Members of the executive:
WP/StB Anita Bolkovac
WP/StB Kirstin Neeser
StB Katja Scherpf
WP/StB Dirk Weiler
StB Peter Zimmermann

Salaried accredited professionals:
StB Yassin Dadci
StB Alexandra Fesenko
StB Tatjana Kaiser
StB Sandra Klug
StB Alexander Mehring
StB Xenia Peter
StB Isabel Reitzenstein
StB Steffen Schreiner
StB Susan Waiblinger
StB Sebastian Weimer
StB Jörn Winkler
StB Christian Wurm
StB Anna Zelosko
RA Iris Engber-Kral
RA Henning Riehl
RA/StB Jutta Schauenberg

The legal occupational titles
• accountant
• tax consultant
• lawyer

were awarded in the Federal Republic of Germany. The professionals – accountants, 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”, “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 (StBVV)

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 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
Bleichstraße 1, 60313 Frankfurt am Main, Telephone: +49 69 1530020,

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

Picture Credits:
© leeyiutung Bilddatei 84698355 – Reflection of urban skyline on modern office building
© vizafoto Bilddatei 70689586 – Business accounting
© AJAY S Bilddatei 124020448 – MUMBAI SKYLINE
© v.poth Bilddatei 167814241 – Finanzen, Euro Münzstapel, Kugelschreiber, Tabellen, und Taschenrechner, Hintergrund
© sumire8 Bilddatei 106734971 – グローバルビジネス/ガラス製の地球とファイナンシャルチャート
© mat Bilddatei 56177272 – port pci express
© Bilddatei 149656666 – Offene Tür vor sonnigem Appartment mit Schlüsseln im Schloss
© zinkevych Bilddatei 62586321 – Young business man standing in front of his co-workers talking
© studiopure Bilddatei 62586321 – 処方箋の薬
© ClaudiK Bilddatei 172609701 – Closeup fashion image of luxury watch on wrist of man.body detail of a business man.Man’s hand in a white shirt,blue jacket in a pants pocket closeup. Tonal correction.Man posing in blue suit
© norikko Bilddatei 85402817 – 白い車のヘッドライトHeadlight of the white car
© fotomek Bilddatei 119125902 – Kontakt – Würfel aufeiner Tastatur
© metamorworks Bilddatei 180063165 – Global business concept. Group of businessperson shaking hands.
© vectorfusionart Bilddatei 114112369 – Composite image of sportswoman finishing her run
© TTstudio Bilddatei 113133173 – New York cityscape, USA
© moofushi Bilddatei 178881993 – Die Skyline von London: von der Tower Bridge bis zum Tower bei Sonnenuntergang
© fotogestoeber Bilddatei 55786340 – Daumen-Hoch
© Bilddatei 197966312 – Business people busy with mobile and reading newspaper
© Maksim Pasko Bilddatei 139229319 – Global network World
© lassedesignen Bilddatei 118134621 – Brille vor New Yorker Skyline
© sara_winter Bilddatei 96823412 – Skyline of Tokyo, Japan with the Tokyo Tower, from above
© shock Bilddatei 112572554 – female student study in library, using tablet and searching for
© seksan94 Bilddatei 132324630 – picture of man hands with gambling dices signing contract
© Rawf8 Bilddatei 174490202 – Woman and an exercise mat in an office background
© aerogondo Bilddatei 39905600 – business meeting room
© SeanPavonePhoto Bilddatei 39905600 – Frankfurt Germany
© howtogoto Bilddatei 189428204 – Business Partners Trust in Team Giving Fist Bump to Greeting Start up project Contractor.Businessman Teamwork are Partnership in Office Team Meeting with Hands together. Industry Business Work Concept
© Dmitrii Shironosov Bilddatei 27770460 – Bild von Business-Objekten und zwei junge Geschäftsleute diskutieren Dokument Touchpad auf der Sitzung
© Cathy Yeulet Bilddatei 24489910 – Standard-Bild – Gruppe von Läufern auf Vorstadtstraße
© dmitrydesigner Bilddatei 93560697 – Standard-Bild – Ruderteam der Frauen auf blauem Wasser, Draufsicht
© krzysztof-m Bilddatei 62586321 – wolke cloud-computing die kombination von daten
© IO-Images Bilddatei 1481584 – information-info-tipps-icon
© IO-Images  Bilddatei 1132703 – brief-email-newsletter-schreiben

© krzysztof-m Bilddatei 62586321 – wolke cloud-computing die kombination von daten
© IO-Images Bilddatei 1481584 – information-info-tipps-icon
© IO-Images  Bilddatei 1132703 – brief-email-newsletter-schreiben

WordPress Cookie Plugin by Real Cookie Banner