Contact & Imprint

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

They 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
VCP/ACCT Michael Siebel
VCP/ACCT Tobias Igl
ACCT Bernd Freutel
ACCT Thomas Jäger

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

Further Credits

LM Law Rechtsanwaltsgesellschaft mbH

Paul-Gerhardt-Allee 50
D-81245 München

+49 (0)89 896044-0  (Telefon)
+49 (0)89 896044-20  (Telefax)

RA/StB Petra Kanz
WP/StB Michael Leinauer

Headquarters: Munich

Registration office: District court of Munich, HR B 242 238

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

  1. Name and Contact Details of the Data Controller as well as the Data Protection Officer

This data protection information applies to data processing by:


LM Audit & Tax GmbH as well as LM Leinauer Müller & Partner

(hereinafter referred to as: LM), Paul-Gerhardt-Allee 50, 81245 Munich, Germany

E-mail: Info(at)

Telephone: +49 (0)89 -896044-0

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

The corporate Data Protection Officer of LM can be contacted at the above address for the attention of Mr Tobias Igl, or under Datenschutz(at)

  1. Collection and Storage of Personal Data as well as Form in and Purpose for which they are used

a) When visiting our website

When accessing our website, information used by the browser on your device is automatically sent to the server hosting our website. This information is stored temporarily in a log file. The following information is collected in this process without any manual input from you and will be stored until automatic erasure:

  • IP address of the accessing computer,
  • Date and time of access,
  • Name and URL of the file accessed,
  • Website from which the access request originates (referrer URL),
  • The browser used and, as the case may be, the operating system of your computer and the name of your access provider.

We will process the aforementioned information for the following purposes:

  • guaranteeing smooth establishment of connection to the website,
  • guaranteeing comfortable use of our website,
  • the evaluation of the system security and stability, as well as
  • for other administrative purposes.

The legal basis for data processing is Art. 6 (1) point (f) GDPR. Our legitimate interest follows from the purposes of data processing that are listed above. Under no circumstances will we use collected data to draw conclusions regarding your person. Furthermore, we use website cookies as well as analysis services when you visit our website. You can find further explanations on this under No. 4 and 5 of this Privacy Policy.

b) When registering for our newsletter

If you have given consent pursuant to Art. 6(1), point (a) GDPR, we will use your e-mail address to send you our newsletter on a regular basis. Entering an e-mail address is sufficient to receive the newsletter. You can unsubscribe at any time, for example using the link at the end of each newsletter. Alternatively, you can also e-mail your unsubscription request to at any time. Any registrations for individual newsletters completed by the user will be managed by the company Cleverreach GmbH & Co. KG, Felix-Wankel-Str. 16, 26125 Oldenburg, Germany ( The data will only be stored and used for sending the newsletter. The disclosure of registration data for purposes other than sending the newsletter is not intended. User registering via Anmelden(at) will receive the general newsletter of the law firm LM directly from the law firm LM Leinauer Müller & Partner / LM Audit & Tax GmbH

c) When using our contact form

Should you have queries of any kind, we are offering you the option to contact us using a contact form provided on our website. Here, a valid e-mail address has to be entered so that we know who is sending the query and in order to be able to reply to it.

You may provide further information if you wish. Data processing for contacting us takes place based on Art. 6(1) point (a) GDPR and based on data provided voluntarily by you. The personal data collected by us when you use the contact form will be erased automatically once the request submitted by you has been dealt with.

  1. Data Disclosure

Your personal data are not disclosed to third parties for any purposes other than the purposes listed below. We will only pass on your personal data to third parties, if:

  • you have given your express consent in accordance with Art. 6(1) point (a) GDPR,
  • disclosure is necessary pursuant to Art. 6(1) point (f) GDPR in order to assert, exercise or defend legal claims and if there is no reason to assume that you have an outweighing protectable interest in the non-disclosure of your data,
  • case of a legal obligation to disclosure in accordance with Art. 6(1) point (c) GDPR, as well as
  • doing so is legally permissible and, pursuant to Art. 6(1) point (b) GDPR, necessary for the execution of contractual matters with you.
  1. Cookies

We use cookies on our website. These are small files which are automatically created by your browser and which are saved on your end device (laptop, tablet, smartphone or the like) when you visit our website. Cookies do not damage your end device, do not contain any viruses, trojans or other malicious software. The cookie contains information which arises in connection with the particular end device used. However, this does not mean that we directly become aware of your identity. On the one hand, we use cookies to make the use of our services more convenient for you. For example, we use session cookies to determine whether you already visited individual pages of our website. These cookies are automatically erased after you leave our website. Furthermore, also for the purpose of optimising user-friendliness, we use temporary cookies which are stored on your end device for a certain fixed time period. If you visit our site again in order to use our services, the website automatically recognises that you already visited us in the past and which entries and settings you made so that you do not have to make them again. On the other hand, we use cookies in order to document the use of our website statistically and to evaluate it in order to optimise the services we offer to you (see section 5). These cookies enable us to determine automatically that you already visited us when you visit our website again. These cookies are automatically erased after expiry of a defined time period. The data processed by cookies are necessary for the above purposes in order to safeguard our and third parties’ legitimate interests in accordance with Art. 6(1) point (f) GDPR. Most browsers accept cookies automatically. However, you can configure your browser such that no cookies are stored on your computer or that you receive a notification before a new cookie is stored. However, full deactivation of cookies can lead to you not being able to use all functions of our website.

  1. Analysis tools

a) The tracking tools set out below and used by us are performed on the basis of Art. 6(1) point (f) GDPR. We intend to ensure customised design and ongoing optimisation of our website by means of the tracking measures we use. On the other hand, we use the tracking measures in order to document the use of our website statistically and to evaluate it in order to optimise the services we offer to you. These interests are to be regarded as legitimate as defined in the abovementioned Regulation. The respective purposes of data processing and data categories are set forth in the corresponding tracking tools.

Google Analytics

For the purpose of the requirements-oriented design and continuous optimisation of our pages, we use Google Analytics, a web analysis service provided by Google Inc. ( Amphitheatre Parkway, Mountain View, CA 94043, USA; hereinafter referred to as “Google”). In this context, pseudonymised usage profiles are created and cookies (see section 4) are used. The information regarding your use of this website which is generated by the cookie, including

  • the browser type/version,
  • operating system used,
  • the referrer URL (previously visited web page),
  • the host name of the accessing computer (IP address),
  • the time of the server query, will be transferred to a server in the USA, where it will be saved. This information will be used in order to evaluate the use of the website, to compile reports about the website activities and to provide further services relating to the use of the website and the internet for the purposes of market research and the user-friendly configuration of these internet pages. This information may also be forwarded to third parties if legally required or if third parties process this data on behalf of Google. Google will never associate your IP address with any other Google data. IP addresses are anonymised so that they cannot be identified (IP masking). You can prevent the installation of cookies with the appropriate settings in your browser software; please note, however, that in this case you may not be able to use all of the functions of this website to their complete extent. You can also prevent the collection of the data regarding your use of the website which is generated by the cookie (including your IP address) and the processing of this data by Google by downloading and installing a browser add-on (

As an alternative to this browser add-on, especially with browsers on mobile end devices, you can also prevent the collection of data by Google Analytics by clicking on An opt-out cookie is placed which prevents the future collection of your data when visiting this website. The opt­out cookie only applies to this browser and for our website, and will not be saved on your device. If you erase the cookies in this browser, it is necessary for you to place the opt-out cookie again. Further information on data protection in the context of Google Analytics is available in the Google Analytics Help feature (

  1. Rights of Data Subjects

You have the right:

  • pursuant to Art. 15 GDPR, to access information about your personal data that we process. In particular, you may demand information regarding the purposes of processing, the category of personal data, the categories of recipients towards whom your personal data were or are disclosed, intended storage period, existence of a right to rectification, erasure, restriction of processing or objection, the existence of the right to file a complaint, the origin of your data if they were not collected by us, as well as the existence of an automatic decision-making process including profiling and, where applicable, conclusive information regarding their particulars;
  • pursuant to Art. 16 GDPR, to request the immediate rectification or completion of your personal data that we have saved;
  • pursuant to Art. 17 GDPR, to request the erasure of your personal data that we have saved, unless processing is required in order to exercise the right to freedom of expression and information, to comply with a legal obligation, for reasons of public interest or in order to assert, exercise or defend legal claims;
  • pursuant to Art. 18 GDPR, to demand the restriction of processing of your personal data insofar as you challenge their accuracy, if processing is unlawful, but you object to their erasure and if we do no longer require the data, but you require them to assert, exercise or defend legal claims of if you have objected to processing pursuant to Art. 21 GDPR;
  • pursuant to Art. 20 GDPR, to receive the personal data which you have provided to us in a structured, commonly used and machine-readable format, or to request their transfer to another data controller;
  • pursuant to Art. 7(3) GDPR, to withdraw at any time any consent you granted us. This will have the consequence that we will no longer be allowed to continue any data processing that was based on this consent in the future and
  • pursuant to Art. 77 GDPR, to lodge a complaint to a supervisory authority. Usually, you can contact the supervisory authority at your habitual place of residence or work or the supervisory authority at our place of business.
  1. Right to Object

Insofar as your personal data are processed pursuant to Art. 6(1) point (f), GDPR on the basis of legitimate interests, you have the right, pursuant to Art. 21, GDPR, to submit an objection to the processing of your personal data insofar as the appropriate reasons exist which arise from your particular situation or if the objection is aimed at direct advertisement. In the latter case, you have a general right to object, which we will implement without indication of any particular situation. If you wish to make use of your right of revocation or objection, simply send an e-mail to Datenschutz(at)

  1. Data Security

When you visit the website, we use the common SSL procedure (Secure Socket Layer) in combination with the respective highest degree of encryption that is supported by your browser. This usually is a 256-bit encryption. If your browser does not support 256-bit encryption, we will transmit the website in unencrypted form instead. You can see whether individual pages of our website are transmitted in encrypted form by the ‘closed’ icon of the key or lock symbol in the lower status line of your browser. Apart from the above, we use appropriate technical and organisational security measures in order to protect your data against accidental or deliberate manipulation, partial or complete loss, destruction or access by unauthorised third parties. Our security measures are subject to continuous advancement according to technological developments.

  1. Topicality of and Amendments to this Privacy Policy

This Privacy Policy is currently applicable and was last amended in May 2018. Due to our website and related services being developed further or amended legal respectively official stipulations, it may be necessary to amend this Privacy Policy. You can view and print out the currently valid privacy notice on the website,, at any time.

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.