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MÖHRLE HAPP LUTHER
Partnerschaft mbB
Wirtschaftsprüfer  Steuerberater  Rechtsanwälte

Brandstwiete 3
20457 Hamburg
Phone: +49 40 85 301 - 0
Fax: +49 40 85 301 - 166

Website: www.mhl.de
Email: hamburg@mhl.de

Partnership Register
Hamburg Local First-Instance Court PR 93

Sales tax ID no.: DE117982712

Authorized partners:
Henning Anders, Dr. Sebastian Bednarz, Dr. Lars Bohlken, Guido Gemoll, Dr. Wilhelm Happ, Dr. Helge Hirschberger, Martin Horstkötter, Dr. Ulrich Koops, Matthias Linnenkugel, Rüdiger Ludwig, Dr. Martin Luther, Dr. Frauke Möhrle, Dr. Tobias Möhrle, Dr. Ulrich Möhrle, Tobias Müller, Mario Neugebauer, Dr. Sven Oswald, Oliver Reimann, Jens Scharfenberg, Dr. Anne Schöning, Hans-Hermann Völker, Dr. Patrick Zeising

A list of partners as defined by the PartGG can also be viewed here and in the Partnership Register under AG Hamburg PR 93.

All auditors, tax advisors and attorneys-at-law in the company acquired their professional qualifications in the Federal Republic of Germany.

Auditors are members of the Chamber of Auditors and are therefore subject to its supervision.

The auditor profession is essentially subject to the following professional regulations:

  • German regulations for public accountants (WPO)
  • Professional Code for Certified Accountants / Sworn Auditors (BS WP / vBP)
  • Statutes for Quality Control
  • Official Seal Order
  • Auditors' Professional Liability Insurance Regulation (WPBHV)

The professional regulations can be viewed at the Chamber of Auditors under www.wpk.de.

Tax advisors are members of the Hamburg Chamber of Tax Consultants (www.stbk-hamburg.de) or the Mecklenburg-Vorpommeranian Chamber of Tax Consultants or the Berlin Chamber of Tax Consultants which represent the responsible supervisory bodies.

The tax advisors profession is essentially subject to the following professional regulations:

  • Tax Consulting Law (StBG)
  • Regulation implementing the Tax Consulting Law (DVStB)
  • Professional Code (BOStB)
  • Schedule of Fees for Tax Advisors (StBGebV)

The professional regulations for tax advisors can be viewed at the Federal Chamber of Tax Consultants under www.bstbk.de.

Attorneys-at-law are members of the Hamburg Bar Association (www.rechtsanwaltskammerhamburg.de) as the supervisory and control body.

The relevant professional regulations include:

  • Federal Lawyers’ Act (BRAO)
  • Federal Lawyers’ Code of Conduct (BORA)
  • Specialist Lawyers’ Code of Conduct (FAO)
  • Lawyers’ Compensation Act (RVG)
  • Code of Conduct of the Council of the Bars and Law Societies of the European Union (CCBE)

The professional regulations for lawyers can be viewed at www.brak.de.

Professional liability insurance
MÖHRLE HAPP LUTHER Partnerschaft mbB maintains professional liability insurance for its staff of attorneys-at-law, tax advisors and auditors.

This professional liability insurance is provided by HDI Versicherung (HDI-Platz 1, 30659 Hanover). The geographic scope of the insurance protection covers legal advice in the Member States of the European Union and fulfills at least the statutory requirements in accordance with Section 51 of the German Federal Regulation for Attorneys [BRAO], Section 67 of the German Tax Consultancy Act [StBerG] in conjunction with Sections 51 et seqq. of the Implementing Provisions of the Tax Consultancy Act [DVStB] as well as Section 54 of the German Law Regulating the Profession of Certified Public Accountants [WPO] in conjunction with the German Auditors’ Professional Liability Insurance Regulation [WPBHV].


MÖHRLE HAPP LUTHER GmbH
Wirtschaftsprüfungsgesellschaft

Hamburg
Brandstwiete 3
20457 Hamburg
Phone: +49 (0)40 85 301 - 0
Fax: +49 (0)40 85 301 - 166

Website: www.mhl.de
Email: hamburg[at]mhl.de

Company registry
Hamburg Local First-Instance Court HRB 11508

Sales tax ID no.: DE275581309

Branch office Berlin
Charlottenstraße 16
10117 Berlin
Phone: +49 30 226 288 - 0
Fax: +49 30 226 288 - 21

Website: www.mhl.de
Email: berlin[at]mhl.de

Branch office Schwerin
Richard-Wagner-Straße 39
19059 Schwerin
Phone: +49 385 76 025 - 0
Fax: +49 385 76 025 - 25

Website: www.mhl.de
Email: schwerin[at]mhl.de

All auditors and tax advisors in the company acquired their professional qualifications in the Federal Republic of Germany.

Representative managing directors:
Henning Anders, Harm Dodenhoff, Martin Horstkötter, Christian Kampmeyer, Dr. Ulrich Koops, Matthias Linnenkugel, Rüdiger Ludwig, Dr. Tobias Möhrle, Dr. Ulrich Möhrle, Mario Neugebauer, Jens Scharfenberg, Hans-Hermann Völker, Kai Voige, Alexander Wrede, Dr. Patrick Zeising

MÖHRLE HAPP LUTHER GmbH Wirtschaftsprüfungsgesellschaft is authorized to operate as an auditing company in Germany and is subject to supervision by the Chamber of Auditors based in Berlin and with responsibility throughout the Republic.

All auditors and sworn accountants employed at MÖHRLE HAPP LUTHER GmbH Wirtschaftsprüfungsgesellschaft are members of the Chamber of Auditors and therefore subject to its supervisory obligations.

The auditor profession is essentially subject to the following regulations:

  • German regulations for public accountants (WPO)
  • Professional Code for Certified Accountants / Sworn Auditors (WP/vBP)
  • Statutes for Quality Control
  • Official Seal Order
  • Auditors' Professional Liability Insurance Regulation (WPBHV)

These professional regulations can be viewed at the Chamber of Auditors (WPK).

All tax consultants employed at MÖHRLE HAPP LUTHER GmbH Wirtschaftsprüfungsgesellschaft are members of the Hamburg Chamber of Tax Consultants, the Mecklenburg-Vorpommeranian Chamber of Tax Consultants or the Berlin Chamber of Tax Consultants, each of which represents the responsible supervisory body.

The tax advisor profession is essentially subject to the following professional regulations:

  • Tax Consulting Law (StBG)
  • Regulation implementing the Tax Consulting Law (DVStB)
  • Professional Code (BOStB)
  • Schedule of Fees for Tax Advisors (StBGebV)

The professional regulations for tax consultants can be viewed at the Federal Chamber of Tax Consultants under www.bstbk.de.

Professional liability insurance
MÖHRLE HAPP LUTHER GmbH Wirtschaftsprüfungsgesellschaft maintains professional liability insurance for its staff of attorneys-at-law, tax advisors and auditors.

This professional liability insurance is provided by HDI Versicherung (HDI-Platz 1, 30659 Hanover). The geographic scope of the insurance protection covers legal advice in the Member States of the European Union and fulfills at least the statutory requirements in accordance with Section 51 of the German Federal Regulation for Attorneys [BRAO], Section 67 of the German Tax Consultancy Act [StBerG] in conjunction with Sections 51 et seqq. of the Implementing Provisions of the Tax Consultancy Act [DVStB] as well as Section 54 of the German Law Regulating the Profession of Certified Public Accountants [WPO] in conjunction with the German Auditors’ Professional Liability Insurance Regulation [WPBHV].


MÖHRLE HAPP LUTHER
Rechtsanwaltsgesellschaft mbH

Brandstwiete 3
20457 Hamburg
Phone: +49 40 85 301 - 0
Fax: +49 40 85 301 - 166

Website: www.mhl.de
Email: hamburg[at]mhl.de

Company registry:
Hamburg Local First-Instance Court HRB 11 11 83

Sales tax ID no.: DE268131092

Representative managing directors:
Rüdiger Ludwig, Dr. Tobias Möhrle, Dr. Sven Oswald, Dr. Patrick Zeising

All lawyers at the company are members of the Hamburg Bar Association as the supervisory and control body.

All lawyers at MÖHRLE HAPP LUTHER Rechtsanwaltsgesellschaft mbH have acquired their professional qualifications in the Federal Republic of Germany.

Chamber / Professional supervisory body
Hanseatische Rechtsanwaltskammer Hamburg
Bleichenbrücke 9
20354 Hamburg
Phone: +49 40 35 74 41 - 0
Fax: +49 40 35 74 41 - 41
www.rechtsanwaltskammerhamburg.de
Email: info[at]rechtsanwaltskammerhamburg.de

The relevant professional regulations include:

  • Federal Lawyers’ Act (BRAO)
  • Federal Lawyers’ Code of Conduct (BORA)
  • Specialist Lawyers’ Code of Conduct (FAO)
  • Lawyers’ Compensation Act (RVG)

The professional regulations for lawyers can be viewed at www.brak.de.

Professional liability insurance
MÖHRLE HAPP LUTHER Rechtsanwaltsgesellschaft mbH maintains professional liability insurance for its staff of attorneys-at-law, tax advisors and auditors.

This professional liability insurance is provided by HDI Versicherung (HDI-Platz 1, 30659 Hanover). The geographic scope of the insurance protection covers legal advice in the Member States of the European Union and fulfills at least the statutory requirements in accordance with Section 51 of the German Federal Regulation for Attorneys [BRAO], Section 67 of the German Tax Consultancy Act [StBerG] in conjunction with Sections 51 et seqq. of the Implementing Provisions of the Tax Consultancy Act [DVStB] as well as Section 54 of the German Law Regulating the Profession of Certified Public Accountants [WPO] in conjunction with the German Auditors’ Professional Liability Insurance Regulation [WPBHV].


MÖHRLE HAPP LUTHER
Steuerberatungsgesellschaft mbH

Brandstwiete 3
20457 Hamburg
Phone: +49 40 85 301 - 0
Fax: +49 40 85 301 - 166

Website: www.mhl.de
Email: hamburg[at]mhl.de

Company registry:
Hamburg Local First-Instance Court HRB 14007

Sales tax ID no.: DE275581294

Representative managing directors:
Martin Horstkötter, Dr. Ulrich Koops, Dr. Ulrich Möhrle, Tobias Müller,  Jens Scharfenberg, Dr. Patrick Zeising

MÖHRLE HAPP LUTHER Steuerberatungsgesellschaft mbH is authorized to operate as a tax consulting company and is therefore subject to the Hamburg Chamber of Tax Consultants as the supervisory body.

All tax advisors employed at MÖHRLE HAPP LUTHER are members of the Hamburg Chamber of Tax Consultants which acts as the supervisory body.

The tax consultant profession is essentially subject to the following professional regulations:

  • Tax Consulting Law (StBG)
  • Regulation implementing the Tax Consulting Law (DVStB)
  • Professional Code (BOStB)
  • Schedule of Fees for Tax Advisors (StBGebV)

The professional regulations for tax consultants can be viewed at the Federal Chamber of Tax Consultants under www.bstbk.de.

All tax consultants at MÖHRLE HAPP LUTHER Steuerberatungsgesellschaft mbH have acquired their professional qualifications in the Federal Republic of Germany.

Professional liability insurance
MÖHRLE HAPP LUTHER Steuerberatungsgesellschaft mbH maintains professional liability insurance for its staff of attorneys-at-law, tax advisors and auditors.

This professional liability insurance is provided by HDI Versicherung (HDI-Platz 1, 30659 Hanover). The geographic scope of the insurance protection covers legal advice in the Member States of the European Union and fulfills at least the statutory requirements in accordance with Section 51 of the German Federal Regulation for Attorneys [BRAO], Section 67 of the German Tax Consultancy Act [StBerG] in conjunction with Sections 51 et seqq. of the Implementing Provisions of the Tax Consultancy Act [DVStB] as well as Section 54 of the German Law Regulating the Profession of Certified Public Accountants [WPO] in conjunction with the German Auditors’ Professional Liability Insurance Regulation [WPBHV].


MÖHRLE HAPP LUTHER Schwerin
Steuerberatungsgesellschaft mbH

Richard-Wagner-Straße 39
19059 Schwerin
Phone: +49 385 76 025 - 0
Fax: +49 385 76 025 - 25

Website: www.mhl.de 
Email: schwerin[at]mhl.de

Company registry
Schwerin Local First-Instance Court HRB 7107

Sales tax ID no.: DE252880295

Representative managing directors:
Ulrich Eggers, Martin Horstkötter, Andreas Mau, Dr. Ulrich Möhrle, Jens Scharfenberg

MÖHRLE HAPP LUTHER Schwerin Steuerberatungsgesellschaft mbH is authorized to operate as a tax consulting company and is therefore subject to the Mecklenburg-Vorpommeranian Chamber of Tax Consultants as the supervisory body.

All tax consultants employed at MÖHRLE HAPP LUTHER Schwerin Steuerprüfungsgesellschaft mbH are members of either the Hamburg Chamber of Tax Consultants or the Mecklenburg-Vorpommeranian Chamber of Tax Consultants, which represent the responsible supervisory body.

The tax consultant profession is essentially subject to the following professional regulations:

  • Tax Consulting Law (StBG)
  • Regulation implementing the Tax Consulting Law (DVStB)
  • Professional Code (BOStB)
  • Schedule of Fees for Tax Advisors (StBGebV)

The professional regulations for tax consultants can be viewed at the Federal Chamber of Tax Consultants under www.bstbk.de.

All tax consultants at MÖHRLE HAPP LUTHER Schwerin Steuerberatungsgesellschaft mbH have acquired their professional qualifications in the Federal Republic of Germany. 

Professional liability insurance
MÖHRLE HAPP LUTHER Schwerin Steuerberatungsgesellschaft mbH maintains professional liability insurance for its staff of attorneys-at-law, tax advisors and auditors.

This professional liability insurance is provided by HDI Versicherung (HDI-Platz 1, 30659 Hanover). The geographic scope of the insurance protection covers legal advice in the Member States of the European Union and fulfills at least the statutory requirements in accordance with Section 51 of the German Federal Regulation for Attorneys [BRAO], Section 67 of the German Tax Consultancy Act [StBerG] in conjunction with Sections 51 et seqq. of the Implementing Provisions of the Tax Consultancy Act [DVStB] as well as Section 54 of the German Law Regulating the Profession of Certified Public Accountants [WPO] in conjunction with the German Auditors’ Professional Liability Insurance Regulation [WPBHV].

 

MDS MÖHRLE POSCHINGER & Partner mbB
Wirtschaftsprüfer • Steuerberater • Rechtsanwälte

Berlin
Charlottenstraße 16
10117 Berlin
Phone: +49 30 226 288 - 0
Fax: +49 30 226 288 - 21

Website: www.mhl.de
Email: berlin[at]mhl.de

Partnership Register
Charlottenburg Local First-Instance Court PR 599 B

Sales tax ID no.: DE 264170312

Authorized partners:
Martin Horstkötter, Dr. Ulrich Koops , Matthias Linnenkugel, Nicol Marschall, Dr. Tobias Möhrle, Dr. Ulrich Möhrle, Mario Neugebauer, David Richter, Jens Scharfenberg, Moritz Schumacher, Hans-Hermann Völker, Vera Wessendorf

A list of partners as defined by the PartGG can also be viewed here and in the Partnership Register under AG Charlottenburg PR 599 B.

All auditors, tax consultants and lawyers at MDS MÖHRLE POSCHINGER & Partner mbB have acquired their professional qualifications in the Federal Republic of Germany.

Auditors are members of the Chamber of Auditors and are therefore subject to its supervision.

The auditor profession is essentially subject to the following professional regulations:

  • German regulations for public accountants (WPO)
  • Professional Code for Certified Accountants / Sworn Auditors (BS WP/vBP)
  • Statutes for Quality Control
  • Official Seal Order
  • Auditors' Professional Liability Insurance Regulation (WPBHV)

The professional regulations can be viewed at the Chamber of Auditors under www.wpk.de.

All tax consultants employed at MDS MÖHRLE POSCHINGER & Partner mbB are members of the Chamber of Tax Consultants in Hamburg (www.stbk-hamburg.de ) or Berlin (www.stbk-berlin.de ) which are responsible for them as the supervisory bodies. 

The tax consultant profession is essentially subject to the following professional regulations:

  • Tax Consulting Law (StBG)
  • Regulation implementing the Tax Consulting Law (DVStB)
  • Professional Code (BOStB)
  • Schedule of Fees for Tax Advisors (StBGebV)

The professional regulations for tax consultants can be viewed at the Federal Chamber of Tax Consultants under www.bstbk.de.

All lawyers at MDS MÖHRLE POSCHINGER & Partner mbB are members of the Hamburg Bar Association (http://www.rechtsanwaltskammerhamburg.de) or the Berlin Bar Association (http://www.rak-berlin.de) as the supervisory and control bodies.

The relevant professional regulations include:

  • Federal Lawyers’ Act (BRAO)
  • Federal Lawyers’ Code of Conduct (BORA)
  • Specialist Lawyers’ Code of Conduct (FAO)
  • Lawyers’ Compensation Act (RVG)

The professional regulations for lawyers can be viewed at www.brak.de. 

Professional liability insurance
MDS MÖHRLE POSCHINGER & Partner mbB maintains professional liability insurance for its staff of attorneys-at-law, tax advisors and auditors.

This professional liability insurance is provided by HDI Versicherung (HDI-Platz 1, 30659 Hanover). The geographic scope of the insurance protection covers legal advice in the Member States of the European Union and fulfills at least the statutory requirements in accordance with Section 51 of the German Federal Regulation for Attorneys [BRAO], Section 67 of the German Tax Consultancy Act [StBerG] in conjunction with Sections 51 et seqq. of the Implementing Provisions of the Tax Consultancy Act [DVStB] as well as Section 54 of the German Law Regulating the Profession of Certified Public Accountants [WPO] in conjunction with the German Auditors’ Professional Liability Insurance Regulation [WPBHV].


MDS MÖHRLE POSCHINGER GmbH
Wirtschaftsprüfungsgesellschaft

Berlin
Charlottenstraße 16
10117 Berlin
Phone: +49 30 226 288 - 0
Fax: +49 30 226 288 - 21

Website: www.mhl.de
Email: berlin[at]mhl.de

Company Registry
Charlottenburg Local First-Instance Court HRB 95946

Sales tax ID no.: DE 264170312

Representative managing directors:
Nicol Marschall, Dr. Ulrich Möhrle, Mario Neugebauer, Moritz Schumacher, Hans-Hermann Völker, Vera Wessendorf

MDS MÖHRLE POSCHINGER GmbH Wirtschaftsprüfungsgesellschaft is authorized to operate as an auditing company in Germany and is subject to supervision by the Chamber of Auditors based in Berlin and with responsibility throughout the Republic.

All auditors and tax consultants in the company acquired their professional qualifications in the Federal Republic of Germany. All auditors and sworn accountants employed at MDS MÖHRLE POSCHINGER GmbH Wirtschaftsprüfungsgesellschaft are members of the Chamber of Auditors and therefore subject to its supervisory obligations.

The auditor profession is essentially subject to the following regulations:

  • German regulations for public accountants (WPO)
  • Professional Code for Certified Accountants / Sworn Auditors (BS WP/vBP)
  • Statutes for Quality Control
  • Official Seal Order
  • Auditors' Professional Liability Insurance Regulation (WPBHV)

The professional regulations can be viewed at the Chamber of Auditors under www.wpk.de.

All tax consultants employed at MDS MÖHRLE POSCHINGER GmbH Wirtschaftsprüfungsgesellschaft are members of the Chamber of Tax Consultants in Hamburg (http://www.stbk-hamburg.de) or Berlin (http://www.stbk-berlin.de), which are responsible for them as the supervisory bodies.

Chamber of Tax Consultants
The tax consultant profession is essentially subject to the following professional regulations:

  • Tax Consulting Law (StBG)
  • Regulation implementing the Tax Consulting Law (DVStB)
  • Professional Code (BOStB)
  • Schedule of Fees for Tax Advisors (StBGebV)

The professional regulations for tax consultants can be viewed at the Federal Chamber of Tax Consultants under www.bstbk.de.

Professional liability insurance
MDS MÖHRLE POSCHINGER GmbH Wirtschaftsprüfungsgesellschaft maintains professional liability insurance for its staff of attorneys-at-law, tax advisors and auditors.

This professional liability insurance is provided by HDI Versicherung (HDI-Platz 1, 30659 Hanover). The geographic scope of the insurance protection covers legal advice in the Member States of the European Union and fulfills at least the statutory requirements in accordance with Section 51 of the German Federal Regulation for Attorneys [BRAO], Section 67 of the German Tax Consultancy Act [StBerG] in conjunction with Sections 51 et seqq. of the Implementing Provisions of the Tax Consultancy Act [DVStB] as well as Section 54 of the German Law Regulating the Profession of Certified Public Accountants [WPO] in conjunction with the German Auditors’ Professional Liability Insurance Regulation [WPBHV].


MÖHRLE HAPP LUTHER Service GmbH

Brandstwiete 3
20457 Hamburg
Phone.: +49 (0)40 85 301 - 0
Fax: +49 (0)40 85 301 - 166

Homepage: www.mhl.de
E-Mail: hamburg[at]mhl.de

Company registry
Hamburg Local First-Instance Court HRB 34389

Sales tax ID no.: DE118525985

Representative managing directors:
Peter Brieger, Jens Scharfenberg, Dr. Patrick Zeising


COMEDIA. IT GmbH

Zirkusweg 1
20359 Hamburg
Phone: +49 40 85 301 - 301
Fax: +49 40 85 301 - 270

Website: www.comedia.de
Email: info[at]comedia.de

Company Registry
Hamburg Local First-Instance Court HRB 80576

Sales tax ID no.: DE215867595

Representative managing directors:
Oliver Bükow, Imke Karthun, Axel Petersen

 

VISION Accounting Services GmbH & Co. KG

Brandstwiete 3
20457 Hamburg
Phone: +49 40 85 301 - 0
Fax: +49 40 85 301 – 166

Website: www.mhl.de
Email: hamburg[at]mhl.de

Company registry
Hamburg Local First-Instance Court HRA 97735

Representative managing directors:
Peter Brieger, Reiner Sablotzke

 

Verwaltungsgesellschaft VISION Accounting Services GmbH

Brandstwiete 3
20457 Hamburg
Phone: +49 40 85 301 - 0
Fax: +49 40 85 301 – 166

Website: www.mhl.de
Email: hamburg@mhl.de

Company registry
Hamburg Local First-Instance Court HRB 94026

Representative managing directors:
Peter Brieger, Reiner Sablotzke

 

VISION Advisory Services GmbH & Co. KG

Brandstwiete 3
20457 Hamburg
Phone: +49 40 85 301 - 0
Fax: +49 40 85 301 – 166

Website: www.mhl.de
Email: hamburg[at]mhl.de

Company registry
Hamburg Local First-Instance Court HRA 104930

Representative managing directors:
Peter Brieger


VISION Abwicklungsgesellschaft mbH

Brandstwiete 3
20457 Hamburg
Phone: +49 40 85 301 - 0
Fax: +49 40 85 301 - 166

Website: www.mhl.de
Email: hamburg@mhl.de

Company registry
Hamburg Local First-Instance Court HRB 99109

Representative managing directors:
Peter Brieger


VISION Beteiligungs GmbH

Brandstwiete 3
20457 Hamburg
Phone: +49 40 85 301 - 0
Fax: +49 40 85 301 - 166

Website: www.mhl.de
Email: hamburg@mhl.de

Company registry
Hamburg Local First-Instance Court HRB 80949

Representative managing directors:
Peter Brieger

VISION Immobilien GmbH

Brandstwiete 3
20457 Hamburg
Phone: +49 40 85 301 - 0
Fax: +49 40 85 301 - 166

Website: www.mhl.de
Email: hamburg@mhl.de

Company registry
Hamburg Local First-Instance Court HRB 141544

Representative managing directors:
Guido Gemoll, Rüdiger Ludwig


Website realization

Fluent AG
Herrengraben 31
20459 Hamburg
T: +49 40 22 63 68 200
F: +49 40 22 63 68 222
www.fluent.ag
hallo[at]fluent.ag