Legal Notice

Information required under Art. 5 of the TMG and Art. 2 of the DL-InfoV:

Große Beckstraße 4
44787 Bochum
Telefon +49 234/96177-0
Telefax +49 234/96177-88

Editor in chief: StB Claas Schulte

Legal form:

Partnership under German Civil Law
Partners: StB Marlene Schulte, StB Claas Schulte

Regulatory Authority:

Accountants Association of Westphalia - Lippe.
The legal professional title of "Tax Consultant" (“Steuerberater”) was acquired by registration in the Federal Republic of Germany (State: North Rhine - Westphalia).

Professional Liability Insurance:

HDI-Gerling Firmen und Privat Versicherung AG
Riethorst 2
30659 Hannover

Insurance coverage is for activities in the Federal Republic of Germany and meets the requirements of Art. 67 of the Tax Consultancy Act (StBerG), in conjunction with Art. 51 et seq. of the Regulation for the Implementation of provisions for tax advisers, tax agents and tax consultants (DVStB).

Rules of Professional Conduct:

Tax Consultancy Act (StBerG)
Implementation of the Tax Consultancy Act (DVStB)
Professional Code of Accountants (BOStB)
Accountants Fees Regulation (StBVV)
The professional rules can be obtained from the relevant Chamber of Tax Advisers in Westphalia-Lippe ( or from the Federal Chamber of Tax Consultants (

VAT-IdNo.: DE 284155550


The author assumes no responsibility for the topicality, accuracy, completeness or quality of the available information. Liability claims made against the author which relate to loss of goodwill or material damage caused by the usage or non-usage of the featured information or rather through the use of incorrect and incomplete information, are not possible unless it can be demonstrated that the author acted wilfully or was grossly negligent. All offers are subject to change and non-binding. The author expressly reserves the right to change, supplement or delete parts of the pages or the entire offer without separate announcement, or to discontinue publication temporarily or for good. The German language version of the site shall take precedence.

The content shown on this site is for general information purposes only and does not constitute legal advice. If the featured topics seem important to you, we highly recommend that you make an appointment with our office. Steuerberatung Schulte assumes no responsibility for the content of external links. These are the responsibility of the respective operators.
This disclaimer is to be regarded as part of the internet publication which referred you to this site. To the extent that parts or specific wordings of these texts are - as a whole or in part - not or not any more in accordance with current law in force, the contentand validity of the remainder is not affected.

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Marketing Agency
Lothringer Str. 36
Loft 2.07
44805 Bochum
T 0234 610 504 78
F 0234 610 504 79


The contents of the Steuerberatung Schulte site are copyrighted. All rights are reserved. In addition, the use of texts and illustrations, even in the form of extracts, without our prior written consent violates the provisions of copyright law and is thus illegal. This applies in particular to all publishing rights such as the copying, translation of or use of these documents in electronic systems. Our website uses registered trademarks, trade names, designs and logos. Even if they are not specifically indicated as such, the relevant statutory provisions apply.