Imprint

 

Provider

NAUST HUNECKE und Partner Wirtschaftsprüfer vereidigter Buchprüfer Steuerberater Rechtsanwalt CPA mbB

Legal domicile

Lange Straße 19
58636 Iserlohn

Partners

Dipl.-Finanzwirt [Graduate Master of Fiscal Affairs] Dominik Spielmann WP/StB
Dipl.-Ökonom [Graduate Economist] Ralf Kaufmann vBP/StB
Dipl.-Kaufmann [MBA equivalent] Klaus Bartmann StB
Dipl.-Kaufmann [MBA equivalent] Michael Orban WP/StB/CPA
Dipl.-Ökonom [Graduate Economist] Ole Bogena WP/StB
Dr. Michael Betzinger RA/StB

Register Court

AG Essen PR 539

Place of jurisdiction

Amtsgericht Iserlohn

Telephone
Telefax
E-Mail
Internet
VAT-ID-NO:

+49 (0) 23 71 - 77 46 0
+49 (0) 23 71 - 77 46 30
info@nhup.de
www.nhup.de
DE 125565240

Licensing /
supervisory agency

The auditors, tax advisors and lawyers hold their professional titles under the laws of the Federal Republic of Germany. The CPA holds the professional title under the laws of New Hampshire, USA.

The firm's attorneys are members of the bar association in Hamm
Ostenallee 18, 59063 Hamm
Telephone: 0 23 81 - 98 50 00
Telefax: 0 23 81 - 98 50 50

The tax consultants are members of the tax consultant association Westfalen-Lippe
Erphostr. 43, 48145 Münster
Telephone: 02 51 - 41 76 40
Telefax: 02 51 - 41 76 64 27
Competent supervisory agency is the Finanzministerium des Landes NRW
Jägerhofstraße 6, 40479 Düsseldorf

The auditors are members of the auditor association
Rauchstraße 26, 10787 Berlin
Telephone: 030 - 72 61 61 0
Telefax: 030 - 72 61 61 21 2

Legal Profession Regulations

The following legal profession regulations apply to lawyers:
- Bundesrechtsanwaltsordnung (BRAO)
- Rechtsanwaltsvergütungsgesetz (RVG)
- Berufsordnung der Rechtsanwälte (BORA)
- Berufsregeln der Rechtsanwälte der Europäischen Gemeinschaft (CCBE)
- Fachanwaltsordnung (FAO)
- Gesetz über die Tätigkeit europäischer
Rechtsanwälte in Deutschland (EuRAG)
You may download the texts of these regulations at
www.brak.de or
www.juris.de

The following legal profession regulations apply to tax advisors:
- Steuerberatergesetz (StBerG)
- Durchführungsverordnung zum Steuerberatergesetz (DVStB)
- Berufsordnung der Bundessteuerberaterkammer (BOStB)
- Steuerberatergebührenverordnung (StBGebV)
- Verordnung über die Berufsausbildung zum/zur Steuerfachangestellten
You may download the texts of these regulations at
www.bstbk.de or
www.juris.de

The following legal profession regulations apply to auditors:
- Wirtschaftsprüferordnung (WPO)
- Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP)
- Satzung für Qualitätskontrolle
- Siegelverordnung
- Wirtschaftsprüfer-Berufshaftpflichtverordnung
You may download the texts of these regulations at
www.wpk.de or
www.juris.de

Content of web pages at www.nhup.de: Any liability for completeness, quality and topicality of the provided information as well as for the contents of any linked web pages is hereby excluded. The providers of the Internet contents of www.nhup.de sare in no way responsible for the content of external web pages. The operators of any linked sites shall be exclusively responsible for illegal, incorrect or incomplete contents of those sites.

Concept /
design

adhok communication GmbH

E-Mail      info@ad-hok.com
Internet    www.ad-hok.com

Annotation to all links on this homepage: In its ruling (-312 O85/98) passed down on May 12, 1998, the Landgericht (regional court) Hamburg ruled that entities publishing a homepage might share in responsibility for the contents of linked Internet sites. According to that court ruling, such sharing in responsibility may be precluded only by explicit disassociation from those contents. We hereby explicitly disassociate ourselves from the contents of the sites linked on/to our homepage.

All texts, pictures and graph as well as audio, video and animation files are subject to copyrights and other legislature on the protection of intellectual property. They may not be copied or modified for commercial purposes or circulation and may not be embedded at other web sites. Some web pages will feature images. These images are subject to the copyrights inherent upon those making the images available.

Professional liability insurance for lawyers, tax advisors and auditors

NAUST HUNECKE in compliance with § 51 BRAO, § 54 WPO, § 67 StBerG maintain a professional liability insurance for auditors, tax advisors and lawyers with
HDI Gerling Firmen und Privat Versicherung AG
Riethorst 2
30659 Hannover

The geographical area of application of insurance coverage applies

- for lawyers: to representation in European courts

- for tax advisors: to Germany and European countries including Turkey and the countries on the territory
  of the former Soviet Union including Latvia, Lithuania, and Estonia.

- for auditors: to Germany and European countries including Turkey and the countries on the territory
  of the former Soviet Union including Latvia, Lithuania, and Estonia.