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:
info@lmat.de

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

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

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: http://www.brak.de/

3.2. Chamber of Tax Advisors: http://www.stbk-muc.de/

3.3. Chamber of Public Accountants: http://www.wpk.de/

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) (http://www.brak.de/, schlichtungsstelle@brak.de) 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.

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.

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