This website represents the joint presence of the following companies:

nbs partners
Partnerschaftsgesellschaft mbB
Lawyers – Auditors – Tax consultants
Bornholdt · Michels

Address:
Am Sandtorkai 41
20457 Hamburg
Telephone: +49 40 44 19 60-01
Fax: +49 40 44 19 60-55
E-mail: kontakt@nbs-partners.de

Legal form

Registered partnership with limited professional liability
Commercial  registry: Hamburg, Local Court Hamburg PR 352
VAT ID No.: DE118266584

Partner of the company

• Attorney at Law Dr Karsten Bornholdt
• Auditor/Tax Advisor/ Certified Public Accountant Boris Michels
• Tax Advisor Dennis Huget
• Auditor/ Certified Public Accountant Tobias Schreiber

The partners of the company are identified under the heading ‘Persons’ with the addition ‘Partner’.

nbs partners
Rechtsanwaltsgesellschaft mbH

Address:
Am Sandtorkai 41
20457 Hamburg
Telephone: +49 40 44 19 60-01
Fax: +49 40 44 19 60-55
E-mail: kontakt@nbs-partners.de

Legal form
Advocate company with limited liability
Commercial registry: Hamburg, Hamburg Local Court HRB 155764
VAT ID no.: DE322312769

Managing Directors:

• Attorney at Law Dr Karsten Bornholdt
• Attorney at Law Pascal Verma
• Attorney at Law Dirk Kohlenberg

nbs partners GmbH
Wirtschaftsprüfungsgesellschaft

Address:
Am Sandtorkai 41
20457 Hamburg
Telephone: +49 40 44 19 60-01
Fax: +49 40 44 19 60-55
E-mail: kontakt@nbs-partners.de

Legal form
Company with limited liability
Commercial registry: Hamburg, Hamburg Local Court HRB 46548
VAT ID No.: DE118598094

Managing Directors:

• Auditor/ Tax Advisor/ Certified Public Accountant Boris Michels
• Auditor/ Certified Public Accountant Tobias Schreiber
• Auditor/ Tax Advisor Tino Rühmkorb

nbs partners audit GmbH
Wirtschaftsprüfungsgesellschaft

Address:
Am Sandtorkai 41
20457 Hamburg
Telephone: +49 40 44 19 60-01
Fax: +49 40 44 19 60-55
E-mail: kontakt@nbs-partners.de

Legal form
Company with limited liability
Commercial registry: Hamburg, Hamburg Local Court HRB 147613
VAT ID No.: DE313404558

Managing Directors:

• Attorney at Law Dr Karsten Bornholdt
• Auditor/Tax Advisor/ Certified Public Accountant Boris Michels
• Auditor/ Certified Public Accountant Tobias Schreiber
• Auditor/ Tax Advisor Tino Rühmkorb

nbs partners
Servicegesellschaft mbH

Address:
Am Sandtorkai 41
20457 Hamburg
Telephone: +49 40 44 19 60-01
Fax: +49 40 44 19 60-55
E-mail: kontakt@nbs-partners.de

Legal form
Company with limited liability
Commercial registry: Hamburg, Hamburg Local Court HRB 154857
VAT ID No.: DE321648556

Managing Director:

• Attorney at Law Dr Karsten Bornholdt
• Auditor/Tax Advisor/ Certified Public Accountant Boris Michels
• Auditor/ Certified Public Accountant Tobias Schreiber
• Auditor/ Tax Advisor Tino Rühmkorb

Note

nbs partners Rechtsanwaltsgesellschaft mbH, nbs partners Steuerberatungsgesellschaft mbH, nbs partners GmbH Wirtschaftsprüfungsgesellschaft, nbs partners audit Wirtschaftsprüfungsgesellschaft GmbH and nbs partners Servicegesellschaft mbH are not partnerships within the meaning of the Act on Partnership Companies of Members of Independent Professions (PartGG), but corporations in the form of a limited liability company (GmbH). The use of ‘nbs partners’ in the company names of individual GmbHs, as a joint logo, as an abbreviated designation of one of the companies or in any other context does not imply a different legal form/liability statement.

PROFESSIONAL REGULATIONS

Admission

All lawyers at nbs partners are admitted to practice as lawyers in the Federal Republic of Germany and are members of the Hamburg Bar Association. With the exception of Dirk Kohlenberg, who is a member of the Celle Bar Association.

The addresses of the competent chambers are as follows:

Hanseatic Bar Association Hamburg
Corporation under public law
Valentinskamp 88
20355 Hamburg
Telephone: +49 40 357 441 0
Fax: +49 40 357 441 41
E-mail:  info@rak-hamburg.de

Celle Bar Association
Corporation under public law
Bahnhofstrasse 5
29221 Celle
Telephone: +49 5141 9282-0
Fax: +49 5141 9282-42
E-mail: info@rakcelle.de.

Hamburg Chamber of Tax Consultants
Corporation under public law
Kurze Mühren 3, 20095 Hamburg
Telephone: +49 40 44 80 430
Fax:      +49 40 44 58 85
E-mail: mail@stbk-hamburg.de
Internet www.stbk-hamburg.de

Chamber of Public Accountants
Corporation under public law
Hamburg regional office
Ferdinandstraße 12, 20095 Hamburg
Telephone: +49 40 80 80 34 30
Fax:  +49 40 80 80 34 31 2
E-mail: lgs-hamburg@wpk.de

Chamber of Public Accountants
Corporation under public law
Rauchstraße 26, 10787 Berlin
Telephone: +49 30 7 26 16 10
Fax:       +49 30 7 26 16 12 12
E-mail: kontakt@wpk.de

The respective profession is essentially subject to the following regulations:

Lawyers

BRAO – Federal Lawyers’ Act
BORA – Professional Code of Conduct for Lawyers
FAO – Specialist Lawyers’ Code
RVG – Lawyers’ Remuneration Act
Professional Code of Conduct for Lawyers in the European Community
Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland (EuRAG) Law Implementing the Directives of the European Community pertaining to the professional law regulating the legal profession.

The above provisions can be found at www.brak.de under the heading ‘Information obligations pursuant to Section 5 TMG’.

Auditor

WPO – Auditors’ Code
BS WP/vBP – Professional statutes for auditors/sworn accountants Statutes for quality control
WPBHV – Auditors’ Professional Liability Insurance Regulations

The above regulations can be found at www.wpk.de under the heading ‘Service/Legislation’.

Tax consultants

StBerG – Tax Consultancy Act
DVStB – Implementing Ordinance to the Tax Consultancy Act
BOStB – Professional Code of Conduct of the Federal Chamber of Tax Consultants
StBGebV – Tax Consultancy Fee Ordinance

The above regulations can be found at www.bstbk.de under the heading ‘Downloads/Professional law’.

Professional liability insurance

The professional liability insurance is with HDI Versicherung AG, HDI-Platz 1, 30659 Hanover. The territorial scope covers activities in the member states of the European Union and thus fulfils at least the requirements of Section 51 of the Federal Lawyers’ Act (BRAO), Section 67 of the Tax Consultancy Act (StBerG), Sections 51 et seq. Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Tax Consultancy Companies (DVStB), Section 54 of the Auditors’ Code (WPO) in conjunction with the Ordinance on the Professional Liability Insurance of Auditors and Sworn Auditors (WPBHV).

Information in accordance with the Consumer Dispute Resolution Act (VSBG)

There is no obligation and no willingness to participate in a dispute resolution procedure before a consumer arbitration board.

You can access the European Commission’s online dispute resolution platform at: http://ec.europa.eu/consumers/odr

Responsible according to § 18 Abs. 2 MStV:

Attorney at Law Dr Karsten Bornholdt, Am Sandtorkai 41, 20457 Hamburg, Germany

This imprint also applies to our LinkedIn presence

GGI – the key to the world markets
As a member of GGI, one of the ten leading associations of international auditing, consulting and law firms, we are able to provide the best possible consulting services worldwide. Through GGI, we have access to experts worldwide who are able to advise on national law, provide compliance advice and support market entries.

The large international presence gives our clients and us access to global markets. Through our membership of GGI, we have access to high quality member firms in almost every financial and business centre worldwide. This exceptional opportunity also includes cross-border business opportunities or the support of national business through international business relationships.

We are here to support you in your quest for success, wherever you are. For more information, visit GGI at www.ggi.com.

About GGI – Disclaimer
GGI Geneva Group International (GGI) is a worldwide network of independent professional firms. GGI Geneva Group International AG, a company incorporated under Swiss law, acts solely as the administrative unit of the group and therefore does not provide legal services, audit services or other professional services of any kind to third parties. These types of services are provided exclusively by the member companies of GGI in their respective geographical areas. GGI and its member firms are legally independent of each other and are separate legal entities. These entities are not affiliated with any parent company, subsidiary, partner, joint venture, agent or network. No member of GGI has any power of representation or authority (actual, apparent, implied or otherwise) to legally bind or obligate GGI or any other GGI member in any way. Nor does GGI have the right or authority to legally bind or obligate any member company. All GGI members are independent companies. As such, they provide their services entirely on their own responsibility (including opportunities and risks) and for their own account without involving GGI and/or member companies.