Information according to Sec. 5 TMG (German broadcast media act) and Sec. 2 DL-InfoV (German ordinance on service providers' duty to inform)

KKM GmbH Wirtschaftsprüfungsgesellschaft
Karlsplatz 4
80335 Munich

Phone: +49 89 54 888 99 40
Fax: +49 89 54 888 99 41

General managers: WP/StB Marc Kidalla, WP/StB Martin Kleemann, WP/StB Gerd Marxer
Registered office of the company: Munich – Legal form: GmbH – District court Munich HRB 209003
VAT ID number: DE 815 47 90 14

Responsible chambers and supervisory authorities

The general managers and employees working in the company are – insofar as they bear the title of Wirtschaftsprüfer (auditor) – members of the following chamber which is responsible for them as supervisory authority:

Rauchstrasse 26
10787 Berlin
Phone: +49 30 726161-0
Fax: +49 30 726161-212

The general managers and employees working in the company are – insofar as they bear the title of Steuerberater (tax advisor) – members of the following chamber which is responsible for them as supervisory authority:

Steuerberaterkammer München
Nederlinger Strasse 9
80638 Munich
Phone: +49 89 157902-0
Fax: +49 89 157902-19

Codes of professional practice

The code of professional practice for German auditors (Wirtschaftsprüferordnung (WPO)), the professional code of conduct for German auditors/sworn bookkeepers (Berufssatzung der Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vWP)) and the German law on tax advisory services (Steuerberatungsgesetz (StBerG)) apply. Further information on the above rules and regulations and the corresponding pdf files can be downloaded for the Wirtschaftsprüferkammer at (Verzeichnis Rechtsvorschriften) and for the Bundessteuerberaterkammer at (Verzeichnis Downloads/Berufsrecht).

Information according to Sec. 2 (1) No. 11 DL-InfoV (German ordinance on service providers' duty to inform)

Professional indemnity coverage is provided by Hiscox Europe Underwriting Limited, Munich, Germany. Geographically, the insurance covers activities in the member states of the European Union and therefore satisfies at least the requirements of Sec. 67 StBerG (German law on tax advisory services), Secs. 51 et seq. DvStB (German regulations on the implementation of provisions for tax consultants, tax agents and tax advisory companies, Sec. 54 WPO (code of professional practice for German auditors) in conjunction with the WPBHV (regulation on professional indemnity insurance of German public auditors and sworn auditors).

Legal notice

The internet pages of KKM GmbH Wirtschaftsprüfungsgesellschaft (the “company”) allow copyright-protected material on diverse subjects to be retrieved or downloaded free of charge. The company is, however, unable to guarantee that the content is correct, complete or up to date. The content represents only the personal views of the author at the stated time of preparation and constitutes general information. It is neither intended nor suitable as advice in specific cases. The content was designed to accompany or offer ideas on specific topics (e.g., to support talks or speeches) and was therefore not prepared with a view to providing exhaustive information on certain subjects or replacing individual advice, in whole or in part in specific cases.

Users may retrieve, download, store and print out content made available for retrieval or downloading for private, non-commercial use provided that they retain, unchanged, all copyright (e.g., details of sources) and other protected references regarding the content. Users may not present, send, reproduce, disseminate, alter, transfer or hire out any content (including text, images, audio, video, PowerPoint, Adobe, Acrobat, Word or other data) or keep the same for retrieval or reproduce them through visual or sound recordings or radio programs for public or commercial purposes without the written consent of the company. If reference is made to other internet sites (hyperlinks), these do not constitute the opinion or content of the company.

The personal data that you provide to the company through the internet (e.g. ,your name, address or e-mail address) will be processed only for correspondence with you or for the purpose for which you make the data available to the company. You may object to this use of personal data at any time. The company points out that online data transmission, for example in connection with e-mail communications may involve security gaps. It is not possible to fully protect the data from third-party access. The use of contact data published in connection with the imprint obligation by third parties to send advertising and information material that has not been expressly requested is hereby expressly objected to. The company expressly reserves the right to take legal action in the event that unsolicited advertising information is sent, for example by spam mail.