Dr. Dienst & Partner GmbH & Co. KG - Shortcuts:

Experts at
your side

Legal notes


Dr. Dienst & Partner GmbH & Co. KG
Audit firm, Company for tax advice
Koblenz, Frankfurt am Main, Cologne, Simmern / Hunsrück

Ferdinand-Sauerbruch-Straße 28
56073 Koblenz

Phone +49 (0) 261 / 4066-193
Telefax +49 (0) 261 / 4066-110

Partners: Prof. Dr. W. Edelfried Schneider *, WP, StB
Werner Höffling *, WP, StB, RB
Alfred Doll *, Dipl.-Betriebsw. (FH), WP, StB
Heinz-Peter Mertens *, Dipl.-Kfm., WP, StB
Ralf Reinart, Dipl.-Kfm., WP, StB
Doris Reifenrath, Dipl.-Kfm., WP, StB
Kay Zerfaß *, Dipl.-Betriebsw. (FH), WP, StB, Fachberater für internationales Steuerrecht
Dr. Julia Schneider, Dipl.-Kffr., WPin, StBin
Tanja Grapatin,  Dipl.-Kffr., WPin, StBin
Company register: Amtsgericht Koblenz, HRB3474
General partner:


Ferdinand-Sauerbruch-Straße 28
56073 Koblenz

Phone +49 (0) 261 / 4066-0
Telefax +49 (0) 261 / 4066-110

Director see above *

Company register: Amtsgericht Koblenz, HRB1720
The editor and webmaster responsible for planning, implementing and maintaining the web content acc. to the Telemedia Act (TMG) is:

Dr. Dienst & Partner GmbH & Co. KG

Ferdinand-Sauerbruch-Straße 28
56073 Koblenz

Phone +49 (0) 261 / 4066-0
Telefax +49 (0) 261 / 4066-110

Supervisory authority for public accountants:

Chamber of Public Accountants Corporate body under public law

Rauchstraße 26
10787 Berlin

Phone +49 30 726161-190
Telefax +49 30 726161-199

Web www.wpk.de

Supervisory authority for tax advisors:

Chamber of Tax Consultants Corporate body under public law Rheinland-Pfalz

Hölderlinstraße 1
90402 Mainz

Phone +49 6131 95210-0
Telefax +49 6131 95210-40

Web www.sbk-rlp.de

Supervisory authority for lawyers:

Federal Chamber of Attorneys

Littenstraße 9
10179 Berlin

Phone +49 30 284939-0
Telefax +49 30 284939-11

Web www.brak.de

Supervisory authority for legal advice: Präsident des Landgerichts Koblenz

Karmeliterstraße 14, 56068 Koblenz
Postfach, 56065 Koblenz
Phone 0261/102-0
Telefax 0261/102-1908
Professional title: The statutory "German public auditor" and "tax advisor" job title is awarded in the Federal Republic of Germany.
Professional codes and regulations:

For public accountants:

  • Code for Qualified Public Accountants [WPO]
  • Professional Charter for Qualified Public Accountants / Certified Auditors [BS WP/vBP]
  • Quality Control Charter [Satzung für Qualitätskontrolle]
  • Official Seal Code [Siegelverordnung]
  • German Public Accountants Professional Liability Insurance Ordinance [Wirtschaftsprüfer-Berufshaftpflicht-Verordnung]

The codes and regulations are available for your perusal at www.wpk.de (under Service/Rechtsvorschriften).

For tax advisors:

  • German Tax Consulting Act [StBerG]
  • German Ordinance for the Implementation of the provisions regarding tax advisors, tax agents and tax consulting companies [DVStB]
  • Professional Code for Tax Consultant Chambers [BOStB]
  • German Tax Consulting Fee Ordinance [StBGebV]

The codes and regulations are available for your perusal at www.bstbk.de (under Downloads/Berufsrecht).

  • Federal Lawyer Regulations (Bundesrechtsanwaltsordnung - BRAO)
  • Job Regulations for Lawyers (Berufsordnung für Rechtsanwälte - BORA)
  • Specialist Lawyer Regulations (Fachanwaltsordnung - FAO)
  • Lawyer Remunerations Law (Rechtsanwaltsvergütungsgesetz - RVG)
  • Professional regulations for European Union lawyers

The rules can be viewed at the Federal Chamber of Lawyers’ website www.brak.de.


  • Law on Legal Advice
Professional liability: Die Berufshaftpflichtversicherung besteht bei der Versicherungsgemeinschaft für das wirtschaftliche Prüfungs- und Treuhandwesen, Dotzheimer Str. 23, 65185 Wiesbaden und für Rechtsanwälte bei der Allianz Versicherungs AG, München. Der räumliche Geltungsbereich des Versicherungsschutzes umfasst Dienstleistungen zumindest in den Mitgliedsländern der Europäischen Union und genügt mindestens den Anforderungen der
-    § 51 Bundesrechtsanwaltsordnung (BRAO)
-    § 67 Steuerberatungsgesetz (StBerG), §§ 51 ff. Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften
-    § 54 Wirtschaftsprüferordnung (WPO) in Verbindung mit der Verordnung über die  Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer (WPBHV)
VAT ID acc. to Section 27 a of the German Value Added Tax Act: DE 178 901 149
Informationen für Verbraucher:

Außergerichtliche Streitschlichtung:
Wir beteiligen uns nicht an einem System zur Alternativen Streitschlichtung im Sinne der EU-VO Nr. 524/2013 sowie an der Verbraucherschlichtung im Sinne des Verbraucherstreitbeilegungsgesetz (VSBG) und sind hierzu auch nicht gesetzlich verpflichtet. Gerne können Sie sich aber an unsere Zentrale wenden. Sie erreichen uns zum Beispiel in allen Angelegenheiten unter . Den gleichwohl vorgeschriebenen Link zur Plattform der EU zur Online-Streitschlichtung (Verfügbarkeit liegt in der Verantwortung der EU) erreichen Sie hier: "http://ec.europa.eu/consumers/odr/"

Design and implementation of the website

Logo of Atikon EDV & Marketing GmbH

Atikon Marketing & Werbung GmbH
Kornstraße 4, A-4060 Leonding

Website www.atikon.com

Phone +43 732 611266-0
Telefax +43 732 611266-20

Basic orientation of the website

The website contains non-political news with regard to fiscal, social and economic law and primarily addresses the clients of our company.


With this website, the author intends to provide information completely and correctly to the best of his knowledge and belief and keep this information updated. Nevertheless, the author assumes no liability whatsoever for damage that may result from the use of the information provided - even if the damage results from the use of possibly incomplete or erroneous information. Liability for the contents of the linked pages is hereby excluded, since the author cannot influence the contents of the linked pages. Therefore liability for the contents of the pages to which the pages of this website are linked shall lie solely with the provider of the other website - in no event with the party referring to an external publication and contents by way of a link. If linked pages (particularly through a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such contents on the linked pages, then he shall cut off the link to such pages immediately.


The content of the contents of this website created by the author himself is copyrighted. The information provided is intended for personal use only. It is prohibited to use any content of this website in violation of the provisions of the Copyright Act - in particular further use as in publications, copies and any form of commercial use and the transmission to third parties - also in part or in processed form - without the author’s explicit approval.

Information content

The information in this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the correctness, completeness, quality or up-to-dateness of the information provided.

Legal effectiveness

By using this website, the user is subject to the Terms and Conditions of Use hereunder. These Terms and Conditions of Use are part of the www presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with the current legislation, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected thereby.

Data protection and Opt-out

To the extent that our website retains personal information (name, address or e-mail address, for instance), this shall, to the extent possible, be on a voluntary basis. The offers and services shall be always available, wherever possible, without having to provide any personal information. It is hereby expressly prohibited for third parties to use the contact data published as part of the compulsory legal notice for the purpose of sending advertisement and information material which has not been expressly solicited. The website operator reserves the right to take legal action if unsolicited advertisement information, through spam e-mail for instance, is sent.

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 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 USA.  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 https://tools.google.com/dlpage/gaoptout?hl=en-GB.

Further information can be found under http://www.google.com/intl/en_uk/analytics/tos.html (Google Analytics Terms of Service & Privacy). 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).

Source: www.datenschutzbeauftragter-info.de




Logo von Dr. Dienst & Partner GmbH & Co. KG
Dr. Dienst & Partner GmbH & Co. KG, work: Ferdinand-Sauerbruch-Straße 28, 56073 Koblenz, Germany, work: +49 (0) 261 / 4066-193, fax: +49 (0) 261 / 4066-110
Logo von Atikon
Atikon, work: Kornstraße 4, 4060 Leonding, Austria, work: +43 732 611266 0, fax: +43 732 611266 20