{"id":256,"date":"2018-03-19T14:34:19","date_gmt":"2018-03-19T14:34:19","guid":{"rendered":"https:\/\/www.schiffmartini.com\/?page_id=256"},"modified":"2026-03-24T09:15:43","modified_gmt":"2026-03-24T08:15:43","slug":"imprint","status":"publish","type":"page","link":"https:\/\/www.schiffmartini.com\/ja\/imprint\/","title":{"rendered":"\u5965\u4ed8\u3051"},"content":{"rendered":"

Duty to inform pursuant to Section 5 of the Digital Services Act (DSA):<\/h2>\n

The Internet offering is published by:<\/strong><\/h3>\n

Schiff-Martini & Cie. GmbH<\/strong> (referred to as SMC)
\nWirtschaftspr\u00fcfungsgesellschaft \/ Steuerberatungsgesellschaft
\nAmelia-Mary-Earhart-Stra\u00dfe 8
\nD-60549 Frankfurt am Main
\nTelephone.: +49 (69) 631564-0
\nE-Mail: info@schiffmartini.com<\/a>
\nVAT-ID: DE271491460
\nHandelsregister des Amtsgerichts Frankfurt am Main, Nummer HRB 56676<\/p>\n

Date Protection Officer:
\n<\/strong>Reinhold Goetz
\nDipl.Ing. Nachrichtentechnik
\nKampstr.6, 50374 Erftstadt
\nTel. 02235-9947997, Fax 02235-9947998
\nE-Mail:\u00a0rgoetz@datenschutzservice.nrw<\/a>
\nInternet: www.datenschutzservice.nrw<\/a>
\nUSt-IdNr. DE259375797<\/p>\n

Certified data protection officer and auditor T\u00dcV
\nCertified data protection specialist DEKRA<\/p>\n

Registered technical advisor at the Bundesamt f\u00fcr Wirtschaft und Ausfuhrkontrolle (BAFA)<\/p>\n

Member of Berufsverband der Datenschutzbeauftragten Deutschlands (BvD) e.V.<\/p>\n

All images used in SMC\u2019s Internet offering are protected by copyright. Only private, non-commercial use is free. Please contact SMC regarding commercial use.<\/p>\n

Liability notice:<\/h3>\n

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.<\/p>\n

Notice of professional code of practice provisions:<\/p>\n

Our accredited professionals:
\n(WP = German Public Accountant, StB = Tax Advisor, RA = Lawyer, SRA = In-House Lawyer<\/p>\n

Members of the executive:<\/strong>
\nWP\/StB Anita Bolkovac
\nWP\/StB Kirstin Neeser
\nStB Katja Scherpf
\nWP\/StB Dirk Weiler
\nStB Peter Zimmermann<\/p>\n

Salaried accredited professionals:<\/strong>
\nStB Verena Bruder
\nStB Yassin Dadci
\nStB Alexandra Fesenko
\nStB Anna Fessler
\nStB Lisa Fischer
\nStB Jan Gr\u00fcnfelder
\nStB Tatjana Kaiser
\nStB Alexander Mehring
\nStB Isabel Reitzenstein
\nStB Svenja Rohrmann
\nStB Steffen Schreiner
\nStB Samuel Schulz
\nStB Susan Waiblinger
\nStB Katharina Weber
\nStB Sebastian Weimer
\nStB Anna Zelosko
\nSRA Iris Engber-Kral
\nRA Henning Riehl
\nSRA\/StB Jutta Schauenberg
\nSRA\/StB Inga Wohlmann<\/p>\n

The legal occupational titles
\n<\/strong>\u2022 accountant
\n\u2022 tax consultant
\n\u2022 lawyer
\n\u2022 in-house lawyer<\/p>\n

were awarded in the Federal Republic of Germany. The professionals \u2013 accountants, tax consultants and lawyers \u2013 have been accredited under the law of the Federal Republic of Germany.<\/p>\n

The professional code of practice provisions for the professions of \u201caccountant\u201d, \u201ctax consultant\u201d and \u201clawyer\/in-house lawyer\u201d are defined primarily in the following:<\/p>\n

German Public Accountants
\n<\/strong>Public Accountant Act (WPO)
\nProfessional code for accountants\/sworn auditors (BS WP\/vBP)
\nQuality control statute pursuant to Section 57c WPO
\nSeal ordinance
\nProfessional indemnity insurance ordinance for accountants (WPBHV)<\/p>\n

Tax Advisors
\n<\/strong>Tax Consulting Act (StberG)
\nStatute on the rights and obligations for practising the profession of tax consultant and tax agent (professional code \u2013 BOStB)
\nOrdinance on implementing the regulations for tax consultants, tax agents and tax consulting firms (DVStB)
\nTax consulting fee ordinance (StBVV)<\/p>\n

Lawyers\/In-house Lawyers
\n<\/strong>Federal code for the legal profession (BRAO)
\nProfessional code for lawyers (BORA)
\nLawyers’ Compensation Act (RVG) with compensation table
\nRules of professional conduct for lawyers in the European Union (CCBE rules of professional conduct)
\nSpecialist solicitor ordinance (FAO)<\/p>\n

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.<\/p>\n

Chamber Membership\/regulatory authorities:<\/h3>\n

The aforementioned accountants are members of the following chamber and subject to its supervision:
\nWirtschaftspr\u00fcferkammer Berlin
\nRauchstra\u00dfe 26, 10787 Berlin, Telephone: +49 30 7261610
\nkontakt@wpk.de<\/a>, www.wpk.de<\/a><\/p>\n

The aforementioned tax consultants are members of the following chamber and subject to its supervision:
\nSteuerberaterkammer Hessen
\nEuropa-Allee 52, 60327 Frankfurt am Main, Telephone: +49 69 1530020
\ngeschaeftsstelle@stbk-hessen.de<\/a>, www.stbk-hessen.de<\/a><\/p>\n

Steuerberaterkammer M\u00fcnchen
\nNederlinger Stra\u00dfe 9, 80638 M\u00fcnchen, Tel.: 089\/1579020
\ninfo@stbk-mu.de<\/a> www.steuerberaterkammer-muenchen.de<\/a><\/p>\n

The aforementioned lawyers are members of the following chamber and subject to its supervision:
\nRechtsanwaltskammer Frankfurt am Main
\nBockenheimer Anlage 36, 60322 Frankfurt am Main, Telephone: +49 69 17009801
\ninfo@rak-ffm.de<\/a>, www.rechtsanwaltskammer-ffm.de<\/a><\/p>\n

Professional indemnity insurance<\/h3>\n

Professional indemnity insurance coverage (liability for pecuniary loss) has been obtained from:
\nHDI-Gerling Firmen und Privat Versicherungs AG
\nCharles-de-Gaulle-Platz 1, 50679 Cologne, Germany
\nIt applies in the Federal Republic of Germany and other European countries, Turkey and the states in the territory of the former Soviet Union.<\/p>\n

Extra-judicial Dispute resolution:<\/h3>\n

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: http:\/\/ec.europa.eu\/consumers\/odr\/<\/a>.<\/p>\n

You may contact us at the e-mail address info@schiffmartini.com<\/a><\/p>\n

Person with journalistic\/Editorial responsibilty pursuant to Section 55(2) of the Interstate Broadcasting Treaty (RStV):<\/h3>\n

Roland Schiff-Martini
\nSchiff-Martini & Cie GmbH
\nWirtschaftspr\u00fcfungsgesellschaft\/Steuerberatungsgesellschaft
\nAmelia-Mary-Earhart-Stra\u00dfe 8
\nD-60549 Frankfurt am Main<\/p>\n

Picture Credits:<\/h3>\n

https:\/\/stock.adobe.com\/de<\/a>
\n\u00a9 leeyiutung Bilddatei<\/a> 84698355 – Reflection of urban skyline on modern office building
\n\u00a9 vizafoto Bilddatei<\/a> 70689586 – Business accounting
\n\u00a9 AJAY S Bilddatei<\/a> 124020448 – MUMBAI SKYLINE
\n\u00a9 v.poth Bilddatei<\/a> 167814241 – Finanzen, Euro M\u00fcnzstapel, Kugelschreiber, Tabellen, und Taschenrechner, Hintergrund
\n\u00a9 sumire8 Bilddatei<\/a> 106734971 – \u30b0\u30ed\u30fc\u30d0\u30eb\u30d3\u30b8\u30cd\u30b9\/\u30ac\u30e9\u30b9\u88fd\u306e\u5730\u7403\u3068\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30c1\u30e3\u30fc\u30c8
\n\u00a9 mat Bilddatei<\/a> 56177272 – port pci express
\n\u00a9 peterschreiber.media Bilddatei<\/a> 149656666 – Offene T\u00fcr vor sonnigem Appartment mit Schl\u00fcsseln im Schloss
\n\u00a9 zinkevych Bilddatei<\/a> 62586321 – Young business man standing in front of his co-workers talking
\n\u00a9 studiopure Bilddatei<\/a> 62586321 – \u51e6\u65b9\u7b8b\u306e\u85ac
\n\u00a9 ClaudiK Bilddatei<\/a> 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
\n\u00a9 norikko Bilddatei<\/a> 85402817 – \u767d\u3044\u8eca\u306e\u30d8\u30c3\u30c9\u30e9\u30a4\u30c8Headlight of the white car
\n\u00a9 fotomek Bilddatei<\/a> 119125902 – Kontakt – W\u00fcrfel aufeiner Tastatur
\n\u00a9 metamorworks Bilddatei<\/a> 180063165 – Global business concept. Group of businessperson shaking hands.
\n\u00a9 vectorfusionart Bilddatei<\/a> 114112369 – Composite image of sportswoman finishing her run
\n\u00a9 TTstudio Bilddatei<\/a> 113133173 – New York cityscape, USA
\n\u00a9 moofushi Bilddatei<\/a> 178881993 – Die Skyline von London: von der Tower Bridge bis zum Tower bei Sonnenuntergang
\n\u00a9 fotogestoeber Bilddatei<\/a> 55786340 – Daumen-Hoch
\n\u00a9 Rawpixel.com Bilddatei<\/a> 197966312 – Business people busy with mobile and reading newspaper
\n\u00a9 Maksim Pasko Bilddatei<\/a> 139229319 – Global network World
\n\u00a9 lassedesignen Bilddatei<\/a> 118134621 – Brille vor New Yorker Skyline
\n\u00a9 sara_winter Bilddatei<\/a> 96823412 – Skyline of Tokyo, Japan with the Tokyo Tower, from above
\n\u00a9 shock Bilddatei<\/a> 112572554 – female student study in library, using tablet and searching for
\n\u00a9 seksan94 Bilddatei<\/a> 132324630 – picture of man hands with gambling dices signing contract
\n\u00a9 Rawf8 Bilddatei<\/a> 174490202 – Woman and an exercise mat in an office background
\n\u00a9 aerogondo Bilddatei<\/a> 39905600 – business meeting room
\n\u00a9 SeanPavonePhoto Bilddatei<\/a> 39905600 – Frankfurt Germany
\n\u00a9 howtogoto Bilddatei<\/a> 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<\/p>\n

https:\/\/de.123rf.com<\/a>
\n\u00a9 Dmitrii Shironosov Bilddatei<\/a> 27770460 – Bild von Business-Objekten und zwei junge Gesch\u00e4ftsleute diskutieren Dokument Touchpad auf der Sitzung
\n\u00a9 Cathy Yeulet Bilddatei<\/a> 24489910 – Standard-Bild – Gruppe von L\u00e4ufern auf Vorstadtstra\u00dfe
\n\u00a9 dmitrydesigner Bilddatei<\/a> 93560697 – Standard-Bild – Ruderteam der Frauen auf blauem Wasser, Draufsicht<\/p>\n

https:\/\/pixabay.com<\/a>
\n\u00a9 krzysztof-m Bilddatei<\/a> 62586321 – wolke cloud-computing die kombination von daten
\n\u00a9 IO-Images\u00a0Bilddatei<\/a> 1481584 – information-info-tipps-icon
\n\u00a9 IO-Images\u00a0\u00a0Bilddatei<\/a> 1132703 – brief-email-newsletter-schreiben<\/p>\n

\u00a9 Dmitrii Shironosov Bilddatei<\/a> 27770460 – Bild von Business-Objekten und zwei junge Gesch\u00e4ftsleute diskutieren Dokument Touchpad auf der Sitzung
\n\u00a9 Cathy Yeulet Bilddatei<\/a> 24489910 – Standard-Bild – Gruppe von L\u00e4ufern auf Vorstadtstra\u00dfe
\n\u00a9 dmitrydesigner Bilddatei<\/a> 93560697 – Standard-Bild – Ruderteam der Frauen auf blauem Wasser, Draufsicht<\/p>\n

https:\/\/pixabay.com<\/a>
\n\u00a9 krzysztof-m Bilddatei<\/a> 62586321 – wolke cloud-computing die kombination von daten
\n\u00a9 IO-Images\u00a0Bilddatei<\/a> 1481584 – information-info-tipps-icon
\n\u00a9 IO-Images\u00a0\u00a0Bilddatei<\/a> 1132703 – brief-email-newsletter-schreiben<\/p>\n

https:\/\/www.flaticon.com
<\/a>Gesch\u00e4ft und finanzen Icons erstellt von manshagraphics – Flaticon<\/a>
https:\/\/support.flaticon.com\/s\/article\/Attribution-How-when-and-where-FI?language=en_US<\/p>\n","protected":false},"excerpt":{"rendered":"

Duty to inform pursuant to Section 5 of the Digital Services Act (DSA): The Internet offering is published by: Schiff-Martini & Cie. GmbH (referred to as SMC) Wirtschaftspr\u00fcfungsgesellschaft \/ Steuerberatungsgesellschaft Amelia-Mary-Earhart-Stra\u00dfe 8 D-60549 Frankfurt am Main Telephone.: +49 (69) 631564-0 E-Mail: info@schiffmartini.com VAT-ID: DE271491460 Handelsregister des Amtsgerichts Frankfurt am Main, Nummer HRB 56676 Date Protection […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":70,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"acf":[],"_links":{"self":[{"href":"https:\/\/www.schiffmartini.com\/ja\/wp-json\/wp\/v2\/pages\/256"}],"collection":[{"href":"https:\/\/www.schiffmartini.com\/ja\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.schiffmartini.com\/ja\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.schiffmartini.com\/ja\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.schiffmartini.com\/ja\/wp-json\/wp\/v2\/comments?post=256"}],"version-history":[{"count":64,"href":"https:\/\/www.schiffmartini.com\/ja\/wp-json\/wp\/v2\/pages\/256\/revisions"}],"predecessor-version":[{"id":9681,"href":"https:\/\/www.schiffmartini.com\/ja\/wp-json\/wp\/v2\/pages\/256\/revisions\/9681"}],"wp:attachment":[{"href":"https:\/\/www.schiffmartini.com\/ja\/wp-json\/wp\/v2\/media?parent=256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}