Legal Notice

nbs partners
Partnership with limited professional liability (PartGmbB)
Attorneys at Law · Public Auditors · Tax Advisors
Bornholdt · Cronemeyer · Michels

Address
Valentinskamp 70
20355 Hamburg
Phone: +49 40 44 19 60-01
Fax: +49 40 44 19 60-55
E-mail: kontakt@nbs-partners.de

Legal Form
Partnership company
Headquarters: Hamburg, Hamburg District Court PR 352
VAT ID: DE118266584

The company’s partners can be seen in “The team” section with the partner title appearing in the respective profile.

nbs partners GmbH
Auditing Company

Address
Valentinskamp 70
20355 Hamburg
Phone: +49 40 44 19 60-01
Fax: +49 40 44 19 60-55
E-mail: kontakt@nbs-partners.de

Legal Form of Company
Limited liability company
Headquarters: Hamburg, Hamburg District Court HRB 46548
VAT ID: DE118598094
Managing Directors:
Public auditor/Tax advisor Christian-André Cronemeyer
Public auditor/Tax advisor/CPA Boris Michels
Public auditor/CPA Tobias Röhrmann

nbs partners audit GmbH
Auditing Company

Address
Valentinskamp 70
20355 Hamburg
Phone: +49 40 44 19 60-01
Fax: +49 40 44 19 60-55
E-mail: kontakt@nbs-partners.de

Legal Form of Company
Limited liability company
Headquarters: Hamburg, Hamburg District Court HRB 147613
VAT ID: DE313404558
Managing Directors:
Attorney at Law Dr. Karsten Bornholdt
Public auditor/Tax advisor Christian-André Cronemeyer
Public auditor/Tax advisor/CPA Boris Michels
Public auditor/CPA Tobias Röhrmann

Accreditation
All of the attorneys at law at nbs partner are accredited as attorneys at law in the Federal Republic of Germany and are members of the Hamburg Bar Association. All of the tax advisors and public auditors are members of the pertinent chambers in Hamburg and the national Association of Public Auditors.

The addresses of the responsible chambers are as follows:

Hanseatische Rechtsanwaltskammer Hamburg
Körperschaft des öffentlichen Rechts
Valentinskamp 88
20355 Hamburg
Phone: +49 40 3 57 44 10

Steuerberaterkammer Hamburg
Körperschaft des öffentlichen Rechts
Raboisen 32
20095 Hamburg
Phone: +49 40 4 48 04 30

Wirtschaftsprüferkammer
Körperschaft des öffentlichen Rechts
Landesgeschäftsstelle Hamburg
Ferdinandstrasse 12
20095 Hamburg
Phone: +49 40 80 80 34 30

Wirtschaftsprüferkammer
Körperschaft des öffentlichen Rechts
Rauchstrasse 26
10787 Berlin
Phone: +49 30 7 26 16 10

BRAO – Bundesrechtsanwaltsordnung (Federal Lawyers’ Act)
BORA – Berufsordnung für Rechtsanwälte (Professional Code for Lawyers)
FAO – Fachanwaltsordnung (Licensed Lawyer’s Rules and Regulations)
RVG – Rechtsanwaltsvergütungsgesetz (Law on Remuneration of Lawyers)
Berufsregeln der Rechtsanwälte der Europäischen Gemeinschaft (Professional Rules for Attorneys in the European Community)
Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland (EuRAG) (Law on the Activities of European Lawyers in Germany (EuRAG))
Law implementing the Directives of the European Community pertaining to the professional law regulating the legal profession

Visit the “Informationspflichten gemäß § 5 TMG” section at www.brak.de for more information about the above regulations.

WPO – Wirtschaftsprüferordnung (Law Regulating the Profession of Auditors)
BS WP/vBP – Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (Rights and Duties of Public Auditors)
Satzung für Qualitätskontrolle (Statutes on Quality Control)
WPBHV – Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung (Public Auditors’ Professional Indemnity Insurance Code)

Visit the “Service/Rechtsvorschriften” section at www.wpk.de for more information about the above regulations.

StBerG – Steuerberatungsgesetz (Act on Tax Advisory
DVStB – Durchführungsverordnung zum Steuerberatungsgesetz (Regulations Implementing the Act on Tax Advisors)
BOStB – Berufsordnung der Bundessteuerberaterkammer (Professional Code of the Tax Advisors Association)
StBGebV – Steuerberatergebührenverordnung (Regulations on the Fee Scale of Tax Advisors)

Visit the “Downloads/Berufsrecht” section at www.bstbk.de for more information about the above regulations.
Professional Indemnity Insurance

Professional indemnity insurance is held with HDI Versicherung AG, HDI-Platz 1, 30659 Hannover. The geographical scope of the insurance covers activities in the Member States of the European Union. Consequently it satisfies or exceeds the requirements of section 51 of the Federal Lawyers’ Act (Bundesrechtsanwaltsverordnung – BRAO), section 67 of the Tax Advice Act (Steuerberatungsgesetz – StBerG), sections 51 ff. of the Regulation on Implementation of the Requirements to be met by Tax Advisors, Tax Agents and Tax Advisory Firms (DVStB), section 54 of the Auditors Ordinance (WPO) in conjunction with the Regulation on Professional Indemnity Insurance for Auditors and Sworn Auditors (WPBHV).