Contact & Imprint

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At the reception desk Mrs. Ingrid Rose Sievers is awaiting you

She can be reached by the following numbers:
Phone: +49 (0)89 896044-0
Fax: +49 (0)89 896044-20

Our E-mail is:

The address of our office is:
Paul-Gerhardt-Allee 50
81245 Munich

The mandatory disclosures and our official imprint can be found on this page a bit futher down.


LM Audit & Tax GmbH

Auditing firm

Tax consultancy firm

Paul-Gerhardt-Allee 50
D-81245 Munich

+49 (0)89 896044-0 (Telephone)
+49 (0)89 896044-20 (Fax)

VAT No. DE214441099

VCP / ACCT Michael Leinauer
ACCT Michael Müller
VCP / ACCT Michael Siebel

Authorized Representatives:
ATT / FAStR Robert Tille (Associate)
ACCT Thomas Jäger (Associate)
ACCT Bernd Freutel (Associate)
ACCT / VCP Robin Friedrich

Headquarters: Munich
Registration office: District court of Munich, HR B 134 884

Further Credits

LM Leinauer Müller & Partner
Attorney/Tax advisor

Paul-Gerhardt-Allee 50
D-81245 Munich

+49 (0)89 896044-0 (Telephone)
+49 (0)89 896044-20 (Fax)

VAT No. DE171131329

VCP/ACCT Michael Leinauer
ACCT Michael Müller
ATT Robert Tille
VCP/ACCT Michael Siebel
ACCT Thomas Jäger
ACCT Bernd Freutel

Headquarters: Munich

Registration office: District court of Munich, PR 709

Professional Regulations and Mandatory Disclosures

Our activities are subject to legal and professional rules and regulations, which are outlined below:

1. Supervisory Authorities

1.1. Bar association:
Tal 33
80331 Munich

1.2. Chamber of Tax Advisors:
Nederlinger Straße 9
80638 Munich

1.3. Chamber of Public Accountants:
Rauchstraße 26
10787 Berlin

2. Rules of Professional Conduct

2.1. Attorneys are subject to the following professional regulations:

Professional Rules for Attorneys

Specialist Attorney Regulations

The Federal Fees Schedule for Lawyers

Legal Counsel Fees Regulations

Code of Conduct for Lawyers in the European Community

2.2. Tax consultants are subject to the following professional regulations:

Tax Consultancy Act

Implementing Provisions of the Tax Consultancy Act

Statutes of the Association of Tax Consultants

Tax Consultants’ Fees Schedule

2.3. Auditors/certified auditors are subject to the following professional regulations:

Public Accountants Act

Occupational Statutes for Auditors

Occupational Statutes for Certified Auditors

Statutes for Quality Control

Seal Ordinance

Professional Liability Insurance Regulations

3. Resources for Professional Law

References of professional regulations and further information are available at:

3.1. Bar Association:

3.2. Chamber of Tax Advisors:

3.3. Chamber of Public Accountants:

4. More Information Regarding DL-INFOV

4.1. Responsible pecuniary loss/third-party indemnity insurance

Professional liability insurance is available at:

HDI-Gerling Firmen und Privat Vers. AG

Dürrenhofstr. 4-6

90402 Nuremberg

The geographical scope of the insurance covers activities in member countries of the European Union and thus satisfies the minimum requirements of § 51 BRAO, § 67 StBerG, §§ 51 ff. DVStB, and § 54 WPO iVm. der WPBHV.

4.2. Out of court settlements

In disputes between lawyers and their clients, it is possible to resolve disputes extra-judicially at the bar association of Munich (§ 73 II No. 3, § 73 V BRAO) or at the conciliation board of the bar association (§191 f BRAO) (, upon request.

In disputes between tax advisors and their clients, it is possible to settle out of court at the Munich Chamber of Tax (§ 76 II Nr. 3 StBerG) upon request.

In disputes between auditors and their clients, it is possible to settle out of court at the Chamber of Public Accountants of Berlin (§ 57 II Nr. 3 WPO) upon request.

5 Note on the Activities

Auditing is carried out exclusively by LM AUDIT & TAX GmbH. Legal advice and the management of court cases is provided exclusively by the firm LM Leinauer MÜLLER & PARTNER.

Privacy Policy


Personal data that gives us information about visitors to this website, such as name, address, email address, etc., is made available purely for correspondence purposes. This use of this personal data can be withdrawn at any time.

We would like to inform you that the transfer of personal data on the internet (e.g., email or provided contact information) can have security gaps. Complete internet protection of such data from access by third parties is not possible.

Google Analytics

This website uses Google Analytics, a web analytics service provided by Google, Inc. (“Google”). Google Analytics uses “cookies”, which are text files placed on your computer, to help the website analyze analyse how users use the site. The information generated by the cookie about your use of the website (including your IP address) will be transmitted to and stored by Google on servers in the United States. In case of activation of the IP anonymization, Google will truncate/anonymize the last octet of the IP address for Member States of the European Union as well as for other parties to the Agreement on the European Economic Area. Only in exceptional cases, the full IP address is sent to and shortened by Google servers in the US. On behalf of the website provider Google will use this information for the purpose of evaluating your use of the website, compiling reports on website activity for website operators and providing other services relating to website activity and internet usage to the website provider. Google will not associate your IP address with any other data held by Google. You may refuse the use of cookies by selecting the appropriate settings on your browser. However, please note that if you do this, you may not be able to use the full functionality of this website. Furthermore you can prevent Google’s collection and use of data (cookies and IP address) by downloading and installing the browser plug-in available under

Further information concerning the terms and conditions of use and data privacy can be found at or at Please note that on this website, Google Analytics code is supplemented by “gat._anonymizeIp();” to ensure an anonymized collection of IP addresses (so called IP-masking).

Newsletter Mailings

The registrations of users for one or more newsletter(s) will be administered by the company Cleverreach GmbH & Co. KG, Felix-Wankel-Str. 16, 26125 Oldenburg, Germany ( Data only will be stored and used for sending those newsletters to you. Forwarding your data to other third parties for other purposes is not stipulated.

Users that do not register here for newsletter(s) will receive the common Newsletter of LM directly by LM Leinauer Müller & Partner / LM Audit & Tax GmbH as usual.

Consumer arbitration process

Consumer arbitration process, duty to provide information in accordance with § 36 and § 37 VSBG

The Law on Dispute Resolution for Consumers (VSBG) regulates the new opportunity for consumers to engage an independent arbitration board to solve their disputes with entrepreneurs, as an alternative to a trial. In order to make the consumers aware of this opportunity, §§ 36, 37 VSBG require entrepreneurs to provide certain information. In this context we inform about the following:

With regard to lawyers please find the arbitration board of legal profession set up at the Federal Chamber of Lawyers.

With regard to tax accountants and auditors, both, the general arbitration board and the job-specific arbitration board at the Chamber of Accountants and the Chamber of Auditors are in charge.

We are inherently not willing to participate in this kind of dispute resolution without having reviewed the particular case in detail. In case of disagreeing with a consumer, the particular case will rather be checked if it might be suitable for this kind of process.