Imprint

BBT is the name of a network that consists of legally independent and independent member companies and does not provide any services for clients itself. The member companies are not liable for any actions and omissions of the other member companies.

BBT Control Trust GmbH
Auditing company / tax consulting company

Commercial register:
HRB 8846
District Court Landshut

Address:
Bischoff-Sailer-Platz 421
84028 Landshut
Tel: +49 (0) 871 97 36 00
Tel.: +49 (0) 871 66 06 34 81

Subsidiary:
Herzogspitalstr. 8
80331 München
Tel.: +49 (0) 89 21 55 32 010
info@bbt-partner.de

Geschäftsführer:
Dipl.-Betriebsw. (FH) Florian Bendel, Wirtschaftsprüfer Steuerberater
Dipl.-Kfm. Christoph Braun, certified public accountant tax consultant
Dr. Michael Lingenberg LL.M. oec., lawyer
Dipl.-Kfm. Johann Westermeier, certified public accountant tax consultant

The legal occupational title “Wirtschaftsprüfungsgesellschaft” was assigned in the Federal Republic of Germany according to the provisions of the law on a professional code of auditors (Wirtschaftsprüferordnung) in the announcement’s version of November the 4th, 1975 (BGBl. I P. 2803), last amended by the law of December the 30th, 2011 (BGBl. I p. 2515).

The legal professional title “Steuerberatungsgesellschaft” in the Federal Republic of Germany was established in accordance with the provisions of the Steuerberatungsgesetz (StBerG) as amended on November the 4th, 1975 (BGBl. I p. 2735), last amended in article 8 on October the 30th, 2017 (BGBl. I p. 3618).

BBT Bendel & Braun GmbH tax consulting company

Commercial register:
HRB 241000
Munich District Court

Address:
Am Söldnermoos 17
85399 Hallbergmoos
Tel.: +49 (0) 811 99 88 66 888 0
Fax +49 (0) 811 99 88 66 888 3
info@bbt-partner.de

Geschäftsführer:
Dipl.-Betriebsw. (FH) Florian Bendel, Wirtschaftsprüfer Steuerberater
Dipl.-Kfm. Christoph Braun, certified public accountant tax consultant
Dr. Michael Lingenberg LL.M. oec., lawyer

The legal professional title “Steuerberatungsgesellschaft” in the Federal Republic of Germany was established in accordance with the provisions of the Steuerberatungsgesetz (StBerG) as amended on November the 4th, 1975 (BGBl. I p. 2735), last amended by Article 8 on October 30th, 2017 (BGBl. I p. 3618).

BBT Dr. Lingenberg & Partner mbB Rechtanwälte Steuerberater

Partnership Register:
PR 1336
Munich District Court

Address:
Herzogspitalstr. 8
80331 München
Tel.: +49 (0) 89 21 55 32 010
info@bbt-partner.de

Authorised representatives:
Dr. Dieter Lingenberg, lawyer
Dr. Michael Lingenberg LL.M. oec., lawyer
Dipl.-Betriebsw. (FH) Florian Bendel, certified public accountant tax consultant
Dipl.-Kfm. Christoph Braun, certified public accountant tax consultant

The legal professional title “Steuerberatungsgesellschaft” in the Federal Republic of Germany was established in accordance with the provisions of the Steuerberatungsgesetz (StBerG) as amended on November the 4th, 1975 (BGBl. I p. 2735), as last amended by Article 8 on October the 30th, 2017 (BGBl. I p. 3618).

BBT Dr. Lingenberg Consulting

Address:
Am Söldnermoos 17
85399 Hallbergmoos
Tel.: +49 (0) 811 99 88 66 888 0
Fax +49 (0) 811 99 88 66 888 3
info@bbt-partner.de

Owner:
Dr. Michael Lingenberg LL.M. oec., lawyer.

The following information applies to all companies, if no other information is given:

The responsible supervisory authorities for
auditors and auditing companies:

Wirtschaftsprüferkammer Berlin
Rauchstraße 26
10787 Berlin
www.wpk.de

Tax consultants and tax consulting companies:

Steuerberaterkammer München
Nederlinger Straße 9
80638 Munich
www.stbk-muc.de

Lawyers:

Rechtsanwaltskammer München
Im Tal 33
80331 Munich
www.rak-muenchen.de

Professional right

The following professional regulations apply in particular to auditors:

• Law on a professional code of auditors (Wirtschaftsprüferordnung)
• Professional Charter for Chartered Accountants / Certified Accountants (BS WP / vBP)
• Statute for quality control
• Examination Regulations (PrüfO)
• Ordinance on Professional Indemnity Insurance for certified Accountants, etc (BHV)
In particular, the following professional regulations apply to lawyers:
• Federal Lawyers Act (BRAO)
• Professional Code for Lawyers (BORA)
• Specialist Attorney Rules (FAO)
• Professional Code for Lawyers of the European Community
• Rechtsanwaltsvergütungsgesetz (RVG)
In particular, the following professional regulations apply to tax consultants:
• Tax Advisory Act (StBerG)
• Implementing Regulation to the Tax Advisory Act (DVStB)
• Professional Code of Tax Consultants (BOStB)
• Tax Adviser Fees Ordinance (StBGebV)

The professional regulations can be viewed at the respective competent chambers: Bundesrechtsanwaltskammer, Littenstraße 9, 10179 Berlin www.brak.de (heading “professional law”) Federal Tax Advisory Board, Neue Promenade 4, 10178 Berlin www.bstbk.de (heading “Your tax adviser – professional law “) Wirtschaftsprüferkammer, Rauchstraße 26, 10787 Berlin www.wpk.de (heading” Legislation “)

Professional Liability Insurance

The professional liability insurance for BBT Control Treuhand GmbH Wirtschaftsprüfungsgesellschaft and BBT Bendel & Braun GmbH Steuerberatungsgesellschaft is held by Gothaer Allgemeine Versicherungs AG, Gothaer Allee 1, 50969 Cologne. The professional liability insurance for the BBT Lingenberg & Partner mbB Rechtsanwälte Steuerberater and BBT Dr. Ing. Lingenberg Consulting is held by Allianz Versicherungs-AG. Further information about us, our services offered and information in particular according to the DL-InfoV can be obtained on request by e-mail, telephone or in our offices.

Legal Notice

1. Content of the online offer
The content of this website represent the personal view of Dr. Ing. Michael Lingenberg LL.M. oec., lawyer (hereafter also referred to as “author”) at the time of creation stated as general information and does not relate to the specific situation of an individual or a legal entity. They do not constitute business, legal or tax advice. The contents were designed to accompany or suggest individual topics (eg to support lectures) and are therefore not prepared for the purpose of providing conclusive information on specific topics or individual advice in the individual case or partially replace. No one shall act on the basis of this information without appropriate professional advice and without thorough analysis of the situation in question. Although the author makes every effort to ensure that the information offered is selected with the utmost care, he assumes no liability whatsoever for the timeliness, accuracy, completeness or quality of the information provided. Any liability claims against the author for material or immaterial damages caused directly or indirectly by the use or disuse of the information provided or by the use of incorrect and / or incomplete information are excluded as far as they are not due to intent or gross negligence of the Author. The author reserves the right to change, supplement, delete or update the information, products or services offered on this website at any time without prior notice. In particular, the information provided on this website does not constitute a binding contractual offer.

2. Copyright and Trademark Law
The design elements used on the author’s website are the intellectual property of the author. The copyright of this website lies solely with the author of the website. Each user may access, download, store and print the content for private or non-commercial use provided for retrieval or downloading provided that he retains all copyright (e.g., source information) and other proprietary notices relating to the content. The user may not present, perform, perform, broadcast, reproduce, transmit, reproduce, reproduce, reproduce, reproduce, reproduce, transmit or reproduce any content (including text, images, audio, video, PowerPoint, Adobe Acrobat, Word or any other files) for public or commercial use without the written consent of the author. distribute, modify, transmit, rent, hold ready for retrieval or reproduce through image, sound or radio broadcasts. As far as other Internet pages are referenced (hyperlinks), they do not constitute an opinion or content of the author. For illegal, incorrect or incomplete contents as well as for damages resulting from the use or disuse of the information contained on the linked pages, is liable alone their providers.

3. Privacy
If the Internet offers the possibility of the input of personal or business data (E-Mail addresses, names, addresses), then the surrender of these data takes place on the part of the user on expressly voluntary basis. All personal data collected on the author’s website are stored and processed solely for individual support, the transmission of product information or the submission of service offers. The author assures that all information will be treated confidentially in accordance with the applicable data protection regulations.

4. Legal validity of these instructions
These notes are to be regarded as part of the Internet site from which this page was referenced. If sections or individual terms of this statement are not legal or incorrect, the content or validity of the other parts remain unaffected by this fact.

Responsible for the content:
Dr. Michael Lingenberg LL.M. oec., lawyer
E-Mail: m.lingenberg@bbt-partner.de

Website:
Update, Content Management and Technical Consulting – CAWUMS media, Alexander Paloncy
Dr. Michael Lingenberg LL.M. oec., lawyer

LOCATIONS
MUNICH
Romanplatz 12
80639 Munich
+49 (0) 89 21 55 32 010
+49 (0) 89 21 55 32 019

LANDSHUT
Bischof- Sailer Platz 421
84028 Landshut
+49 (0) 871 66 06 34 81
+49 (0) 871 66 06 34 88
+49 (0) 871 97 36 00
+49 (0) 871 97 36 033

MUNICH AIRPORT
Airport Business Center
Am Söldnermoos 17
85399 Hallbergmoos
+49 (0) 811 99 88 66 88 80
+49 (0) 811 99 88 66 88 83

MEMMINGEN
Roßmarkt 5
87700 Memmingen
+49 (0) 8331 94 42 14
+49 (0) 8331 94 42 22

E-MAIL
info@bbt-partner.de