Imprint

Owner and operator of the website mhl.de

MÖHRLE HAPP LUTHER Service GmbH

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

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

Commercial Register
Hamburg Local Court HRB 34389

VAT identification number: DE118525985

Managing directors with power of representation:
Peter Brieger, Jens Scharfenberg, Thomas Werner, Dr. Patrick Zeising

The website is operated for the companies listed below.


1.

MÖHRLE HAPP LUTHER
Partnerschaft mbB
Wirtschaftsprüfer Steuerberater Rechtsanwälte


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

Website: www.mhl.de
E-Mail: hamburg@mhl.de

Register of Partnerships
Hamburg Local Court PR 93

VAT identification number: DE117982712

Partners with power of representation:
Henning Anders, Dr. Sebastian Bednarz, Dr. Lars Bohlken, Harm Dodenhoff, Guido Gemoll, Dr. Helge Hirschberger, Martin Horstkötter, Matthias Linnenkugel, Rüdiger Ludwig, Dr. Frauke Möhrle, Dr. Tobias Möhrle, Dr. Ulrich Möhrle, Tobias Müller, Mario Neugebauer, Dr. Sven Oswald, Oliver Reimann, Jens Scharfenberg, Dr. Anne Schöning, Sebastian Siepmann, Hans-Hermann Völker, Dr. Patrick Zeising

A list of the partners within the meaning of German Partnership Company Law [PartGG] can also be viewed here and in the Register of Partnerships at Hamburg Local Court under PR 93.


2.

MÖHRLE HAPP LUTHER GmbH
Wirtschaftsprüfungsgesellschaft

Hamburg

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

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

Commercial Register
Hamburg Local Court HRB 11508

VAT identification number: DE275581309

Branch office in Berlin
Charlottenstraße 16
10117 Berlin
Tel.: +49 (0) 30 226 288 - 0
Fax: +49 (0) 30 226 288 - 21

Website: www.mhl.de
E-Mail: berlin[at]mhl.de

Branch office in Schwerin
Richard-Wagner-Straße 39
19059 Schwerin
Tel.: +49 (0) 385 76 025 - 0
Fax: +49 (0) 385 76 025 - 25

Website: www.mhl.de
E-Mail: schwerin[at]mhl.de

Managing directors with power of representation:
Harm Dodenhoff, Martin Horstkötter, Matthias Linnenkugel, Jens Scharfenberg, Tim Singbartl, Kai Voige, Jana Wegner, Alexander Wrede


3.

MÖHRLE HAPP LUTHER
Rechtsanwaltsgesellschaft mbH


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

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

Commercial Register:
Hamburg Local Court HRB 11 11 83
VAT identification number: DE268131092

Managing directors with power of representation:
Rüdiger Ludwig, Dr. Tobias Möhrle, Dr. Sven Oswald, Dr. Patrick Zeising


4.

MÖHRLE HAPP LUTHER
Steuerberatungsgesellschaft mbH


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

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

Commercial Register
Hamburg Local Court HRB 14007

VAT identification number: DE275581294

Managing directors with power of representation:
Martin Horstkötter, Dr. Ulrich Möhrle, Tobias Müller, Jens Scharfenberg, Dr. Patrick Zeising


5.

MÖHRLE HAPP LUTHER Schwerin
Steuerberatungsgesellschaft mbH


Richard-Wagner-Straße 39
19059 Schwerin
Tel.: +49 (0) 385 76 025 - 0
Fax: +49 (0) 385 76 025 - 25

Website: www.mhl.de
E-Mail: schwerin[at]mhl.de

Commercial Register
Schwerin Local Court HRB 7107

VAT identification number: DE252880295

Managing directors with power of representation:
Martin Horstkötter, Andreas Mau, Dr. Ulrich Möhrle, Jens Scharfenberg


6.

MÖHRLE HAPP LUTHER Berlin Partnerschaft mbB
Wirtschaftsprüfer • Steuerberater • Rechtsanwälte

Berlin

CharlottenStraße 16
10117 Berlin
Tel.: +49 (0) 30 226 288 - 0
Fax: +49 (0) 30 226 288 - 21

Website: www.mhl.de
E-Mail: berlin[at]mhl.de

Register of Partnerships
Charlottenburg Local Court PR 599 B

VAT identification number: DE 264170312

Partners with power of representation:
Martin Horstkötter, Matthias Linnenkugel, Nicol Marschall, Dr. Tobias Möhrle, Dr. Ulrich Möhrle, Mario Neugebauer, Jens Scharfenberg, Moritz Schumacher, Hans-Hermann Völker, Vera Wessendorf

A list of the partners within the meaning of German Partnership Company Law [PartGG] can also be viewed here and in the Register of Partnerships at Hamburg Local Court PR 93.


7.

MDS MÖHRLE POSCHINGER GmbH
Wirtschaftsprüfungsgesellschaft

Berlin

CharlottenStraße 16
10117 Berlin
Tel.: +49 (0) 30 226 288 - 0
Fax: +49 (0) 30 226 288 - 21

Website: www.mhl.de
E-Mail: berlin[at]mhl.de

Commercial Register
Charlottenburg Local Court HRB 95946

VAT identification number: DE 264170312

Managing directors with power of representation:
Nicol Marschall, Dr. Ulrich Möhrle, Mario Neugebauer, Moritz Schumacher, Hans-Hermann Völker, Vera Wessendorf


8.

MÖHRLE HAPP LUTHER Consultants GmbH


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

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

Commercial Register
Hamburg Local Court HRB 141544

Managing directors with power of representation:
Dr. Ulrich Möhrle, Maarten Wortel, Dr. Patrick Zeising


Admission

All of our auditors, tax advisors and attorneys acquired their professional titles in the Federal Republic of Germany. They belong to the respective bar association, chamber of auditors and/or chamber of tax advisors, which are responsible for them as the respective supervisory authority:


Attorneys

Hamburg:
Hanseatische Rechtsanwaltskammer Hamburg
Bleichenbrücke 9
20354 Hamburg
Tel.: +49 (0) 40 35 74 41 - 0
Fax: +49 (0) 40 35 74 41 - 41
www.rechtsanwaltskammerhamburg.de
E-Mail: info[at]rechtsanwaltskammerhamburg.de

Berlin:
Rechtsanwaltskammer Berlin
Littenstraße 9
10179 Berlin
Tel.: +49 (0) 30 30 69 31 – 0
Fax: +49 (0) 30 30 69 31 – 99
www.rak-berlin.de
E-Mail: info[at]rak-berlin.org

Tax Advisors

Hamburg:
Steuerberaterkammer Hamburg
Kurze Mühren 3
20095 Hamburg
Tel.: +49 (0) 40 44 80 43 – 0
Fax: +49 (0) 40 44 58 85
www.stbk-hamburg.de
E-Mail: mail[at]stbk-hamburg.de

Schwerin:
Steuerberaterkammer Mecklenburg-Vorpommern
Ostseealle 40
18107 Rostock
Tel.: +49 (0) 381 776 76 76
Fax: +49 (0) 381 776 76 77
www.stbkammer-mv.de
E-Mail: mail[at]stbk-mv.de

Berlin:
Steuerberaterkammer Berlin
Wichmannstraße 6
10787 Berlin
Tel.: +49 (0) 30 88 92 61 – 0
Fax: +49 (0) 30 88 92 61 – 10
www.stbk-berlin.de
E-Mail: info[at]stbk-berlin.de

Auditors

Wirtschaftsprüferkammer
RauchStraße 26
10787 Berlin
Tel.: + 49 30 72 61 61 – 0
Fax: +49 (0) 30 72 61 61 – 212
www.wpk.de
E-Mail: kontakt[at]wpk.de


Professional Regulations

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

  • German Federal Regulation for Attorneys [BRAO]
  • German Professional Code for Attorneys [BORA]
  • Code for Specialist Attorneys [FAO]
  • German Federal Lawyers Remuneration Act [RVG]
  • Code of Conduct for European Lawyers [CCBE]
The professional regulations for attorneys can be viewed at www.brak.de.


The profession of tax advisor is essentially subject to the following professional regulations:
  • German Tax Consultancy Act [StBerG]
  • Implementing Provisions of the Tax Consultancy Act [DVStB]
  • German Code of Professional Conduct for Tax Consultants [BOStB]
  • German Tax Consultants’ Fees Regulation [StBGebV]
The professional regulations for tax advisors can be viewed at the German Federal Chamber of Tax Advisors at www.bstbk.de.


The auditing profession is essentially subject to the following professional regulations:
  • German Law Regulating the Profession of Certified Public Accountants [WPO]
  • German professional code of public accountants / sworn auditors [BS WP / vBP]
  • German quality control statutes
  • German regulation on seals
  • German Auditors’ Professional Liability Insurance Regulation [WPBHV]
The professional regulations can be viewed at the German Chamber of Auditors at www.wpk.de.


Professional Liability Insurance

Professional liability insurance is maintained for the entire staff of attorneys, tax advisors and auditors.

This professional liability insurance is provided by HDI Versicherung AG (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].


Resolution of Disputes

The European Commission provides a platform for online resolution of disputes [OS]. It can be found here: https://ec.europa.eu/consumers/odr/.

We are neither required nor willing to participate in dispute resolution proceedings before a consumer arbitration board within the meaning of Section 2 of the Act on Alternative Dispute Resolution in Consumer Matters Consumer Dispute Resolution Act [VSBG].


Responsibility for content

Responsible for the editorial content in accordance with Section 18 Paragraph 2 of the State Media Treaty [MStV]: Dr. Patrick Zeising

MÖHRLE HAPP LUTHER
Brandstwiete 3
20457 Hamburg
TEL 040 85 301 - 0

www.mhl.de
hamburg@mhl.de


Website realization

Fluent AG
Herrengraben 31
20459 Hamburg
T: +49 (0) 40 22 63 68 200
F: +49 (0) 40 22 63 68 222
www.fluent.ag
hallo[at]fluent.ag