Legal Notice

Head Office: Munich, with offices in Dresden, Mühldorf and Passau.

Court of registration: Munich HRB 41421

VAT ID No. DE 129318565

Managing Directors:

Dr. Ingo Bak, accountant

Dr. Heinz Buckenmaier, auditor, accountant

Stefan Herzer, auditor, accountant, MBA

Dr. Andreas Hofner, lawyer, accountant

Johann Moser, auditor, accountant

Dr. Konrad Roßmayer, auditor, accountant

Thomas Schneider, auditor, accountant

Wolfgang Stamnitz, auditor, accountant

Knut Werblow, auditor, accountant

Head Office: Munich, with offices in Dresden, Mühldorf and Passau.

Court of registration: Munich HRB 13 43 48

VAT ID No. DE 813074980

Managing Directors same as Consilia GmbH Wirtschaftsprüfungsgesellschaft with the addition of:

Rolf Hackspiel, accountant

Maximilian Reichert, accountant, legal counsel

Dr. Florian Schwärzler, auditor, accountant

Walter Sommer, accountant

Head Office: Tittling

Court of registration: Passau HRA 12 238

VAT ID No. DE 245897781

Personally liable shareholder

Consilia Verwaltungs- und Steuerberatungsgesellschaft mbH

Court of registration: Passau HRB 7890

Managing Directors:

Bettina Breuherr-Höpfl, accountant

Johann Moser, auditor, accountant

Renate Neumüller, accountant

Thomas Schneider, auditor, accountant

Dr. Konrad Roßmayer, auditor, accountant

Elsenheimerstraße 61
80687 München
InfoMunich@consilia.de
Fon: +49(0)89 54 71 43
Fax: +49(0)89 54 71 45 00

Head Office: Munich with offices in Mühldorf, Passau, Tittling

Court of registration: Munich HRB 16 78 79

VAT ID No. DE 254954227

Managing Director: Dr. Andreas Hofner

All auditing services are performed by the Consilia GmbH Wirtschaftsprüfungsgesellschaft. All accounting and tax consultancy services are performed by the Consilia Steuerberatungsgesellschaft mbH and the Consilia Steuerberatungsgesellschaft mbH & Co. KG.

Legal advisory services are performed by the aforementioned Consilia corporations, in as far as these are directly linked to the professional duties of the auditor and accountant. Legal duties exceeding these conditions are performed by the Consilia Rechtsanwaltsgesellschaft mbH.

Managing directors and coworkers of the Consilia Groups carry the legal job titles of "auditor," "accountant," and/or "lawyer." These job titles were granted in the Federal Republic of Germany.

Chamber of Chartered Accountants Wirtschaftsprüfer und Wirtschaftsprüferinnen:

Wirtschaftsprüferkammer

Rauchstraße 26

10787 Berlin, Germany

Chamber of Tax Consultants Munich (Steuerberaterkammer München)

Nederlinger Straße 9

80638 Munich, Germany

Chamber of Tax Consultants of the Free State of Saxony (Steuerberaterkammer des Freistaates Sachsen)

Emil-Fuchs-Straße 2

04105 Leipzig, Germany

Bar Association of the district of the Higher Regional Court of Munich

Tal 33

80331 Munich, Germany

The liability insurance of the Consilia GmbH Wirtschaftsprüfungsgesellschaft, Consilia Steuerberatungsgesellschaft mbH, Consilia Steuerberatungsgesellschaft mbh & Co. KG, Consilia Verwaltungs- und Steuerberatungsgesellschaft as well as the Consilia Rechtsanwaltsgesellschaft is available at HDI-Gerling Firmen und Privat Versicherung AG, Riethorst 2, 30659 Hannover, Germany.

The geographical scope of insurance coverage comprises legal advice in the member states of the European Union and complies at least with the legal requirements pursuant to

• § 67 Tax Consultancy Act (StBerG), §§ 51 et seq. of the Regulation on the Implementation of the provisions for tax advisors, tax agents and tax advisory companies (DvStB)
• § 54 Auditor's Act (WPO) in combination with the Professional Liability Insurance Act for Auditors and Sworn Auditors (WPBHV)
• § 51 Federal Lawyers' Act (BRAO)

Auditors' Act (WPO)

Professional Code for Certified Accountants and Sworn Auditors (BS WP/vBP)

Professional Liability Insurance Act for Auditors (WPBHV)

Quality Control Charter

Official Auditors' Seal Act (Siegel-VO)

These regulations can be viewed on the website of the Charter of Financial Auditors at www.wpk.de/rechtsvorschriften

Professional Regulations for Accountants

Tax Consultancy Act (StBerG)

Regulation for the Implementation of the Tax Consultancy Act (DVStB) Professional Code of Conduct for Tax Consultants (BOStB)

Accountants' Compensation Act (StBGebV)

These regulations can be viewed on the website of the Federal Chamber of Tax Consultants at www.bstbk.de/de/steuerberater

Federal Lawyers' Act (BRAO)

Professional Rules for Attorneys at Law (BORA)

Specialist Lawyers' Regulations (FAO)

Lawyers' Compensation Act (RVG)

These regulations can be viewed on the Federal German Bar Association's website at www.brak.de/fuer-anwaelte/berufsrecht.

The Consilia GmbH Wirtschaftsprüfungsgesellschaft compiles the contents of this website with care and honesty. This website is not intended to replace a thorough and individual consultation. It cannot and should not be used for this purpose. The information offered on this site is to be viewed as general and non-binding information. We do not accept responsibility for the up-to-datedness, correctness and completeness of the contents found on these pages. We cannot guarantee that the site can be accessed without disturbance at all times. You are leaving the Consilia GmbH Wirtschaftsprüfungsgesellschaft's area of responsibility if you use external links on the Consilia GmbH Wirtschaftsprüfungsgesellschaft's site. The Consilia GmbH Wirtschaftsprüfungsgesellschaft expressly declares that the linked sites were free of any illegal content at the time that they were linked.

The Consilia Group does not have any influence on the current and future contents of the linked sites. The Consilia Group therefore distances itself expressly from the contents of all linked sites, which were modified after being linked. This declaration applies to all links and references included within our own website as well as to entries by third parties in guest books, discussion forums, and mailing lists. In respect of unlawful, inaccurate or incomplete content and in particular loss or damage that arises due to the use or non-use of such information, only the providers of the website to which the link relates may be held liable and not those who refer to the website in question by means of links.

© Copyright 2006-2011, Consilia GmbH Wirtschaftsprüfungsgesellschaft, Munich, Germany. All rights reserved.

The content, text, images, animations as well as the video, audio and graphic elements in this website are the property of the author, the Consilia GmbH Wirtschaftsprüfungsgesellschaft. You may not copy, reproduce, modify, distribute or make the contents available to third parties without the prior consent of the author.

Some pages may contain images and design elements that are subject to copyrights held by third parties.

The publisher makes all efforts to respect the copyrights of all graphics, sound documents, video sequences and texts used or to use license-free graphics, sound documents, video sequences and texts.

All brand names and trademarks named within the website and may be protected by third parties are unrestrictedly subject to the provisions of the applicable trademark law and the of ownership of the registered owners.

Merely by mentioning the trademarks, it cannot be concluded that these trademarks are not protected by the rights of third parties.

Consilia is a registered trademark.

©Copyright:

Consilia picture library (photographer Ernst Fessler), Gestaltungsbüro Schultes picture library, pixelio.com:

Thomas Max Müller (industry expert), Bernd Sterzl (industry expert), Gabi Schoenemann (industry expert), Viktor Mildenberger (corporations and medium-sized businesses), Fotolia.com:

Paco Ayala, deanm1974, Simon Kraus, Shotshop:

Monkey Business 2, Erwin Wodicka, Anna Reinert, flickr:

Horian Valan (services Channel 3 "IAPA"), digital cat (public institutions and municipalities), Jorbasa (corporations and medium-sized businesses; Flash clients), Steve Snodgrass (flexible competences), dustpuppy (internationalisation of businesses), withassociates (employer Consilia), Sjsharktank (your Questions)