SWMP PartGmbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Mertl – Hundseder – Guggemos – Schwarzmann

Registered in the partnership register of the district court Augsburg under Nr. PR 169

Willy-Brandt-Platz 3
86153 Augsburg
Postfach 10 23 33
86013 Augsburg

Phone   +49 8 21/54 33 78-0
Fax   +49 8 21/54 33 78-77
E-Mail    info@swmp.eu



Diplom-Betriebswirt (FH), Tax Accountant



Diplom-Kaufmann, Auditor, Tax Accountant

Alexander Guggemos

Diplom-Kaufmann, Auditor, Tax Accountant


Prof. Dr. Winfried Schwarzmann

Diplom-Kaufmann, Auditor, Tax Accountant

Sales tax-identification number (Umsatzsteuer-Identifikationsnummer): DE268976432

Legal References


The tax accountants and auditors (in Germany awarded job titles) working for SWMP PartGmbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft Mertl – Hundseder – Guggemos – Schwarzmann are subject to the respective specified occupational liabilities.



The partners and employees of the company are – as far as they have the job title Auditor – members of the following Chamber of auditors, which is responsible as the supervisory authority:

Wirtschaftsprüferkammer (Chamber of auditors)
Rauchstraße 26
10787 Berlin
Phone: + 49 30 726161-0
Fax: + 49 30 726161-212

The partners and employees of the company are – as far as they have the job title tax accountant – members of the following Chamber of tax accountants, which is responsible as the supervisory authority:

Steuerberaterkammer München (Chamber of tax accountants)
Nederlinger Straße 9
80638 München
Phone: + 49 89 157902-0
Fax: + 49 89 157902-19




  • Public Accountants Act (Wirtschaftsprüferordnung (WPO))
  • Occupational Statute for auditors/charted accountants (BS WP/vBP)
  • Statutes for quality control
  • Auditors-professional liability insurance code (Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV))



  • Tax consulting law (StBerG)
  • Implementing provision for the tax consulting law (DVStB)
  • Professional code of the Bundes-Steuerberaterkammer (BOStB)
  • Tax Accountant- fee ordinance (Steuerberatervergütungsverordnung) (StBVV)

The established versions of the above stated  regulations and further notices to this can be seen on the homepage of the chamber of auditors (Wirtschaftsprüferkammer) under www.wpk.de or on the homepage of the Bundessteuerberaterkammer under www.bstbk.de.



The professional liability insurance is present at the HDI-Gerling Firmen und Privat Versicherung AG, Riethorst 2, 30659 Hannover. The geographical of the insurance cover  includes activities in the member countries of the european union and is therefore satisfies at least the expectations of:

§ 67 Steuerberatungsgesetz (StBerG), §§ 51 ff. Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DvStB) sowie § 54 Wirtschaftsprüferordnung (WPO) in Verbindung mit der Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer (WPBHV).



The website uses Google Analytics, a web analysis service of Google Inc. („Google“). Google Analytics uses „Cookies“, text files, which are saved on your computer and that enable an analysis of the usage of the website through you. The Information created through the cookie about your usage of the website are generally transferred and saved onto a server run by Google in the USA.In case of the activation of the IP-anonymisation on this website, your IP-adress is shortened by Google within member countries of the european union or in other contracting states of the agreement within the european economic area. Only in exceptions, the full IP-adress is being sent to the server of Google and shortened in the USA. Under order of the owner of the website Google will use this information to evaluate the usage of the website, in order to put together reports about the website-activitity and to further render services connected to the website usage and the internet usage. The IP address of your browser, acquired in the course of Google Analytics, will not be put together with other data from Google. You can prevent the saving of cookies through a corresponding setting of your browser-software; we advise you, that in this case you may not be able to fully use all functions of this website. Furthermore, you can prevent the collection of the cookie created information of your usage of the website and the processing of the data by Google, by using the following link (http://tools.google.com/dlpage/gaoptout?hl=de) to download the available browser-plugin and install it. More information about the terms of use and data protection can be found under http://www.google.com/analytics/terms/de.html or under https://www.google.de/intl/de/policies/. Please note that on this website Google Analytics has been expanded around the code „anonymizeIp“, in order to ensure anonymous registration of IP-addresses (so called IP-Masking).

(Source: datenschutzbeauftragter-info.de)


According to § 4 g (2) Satz 2 BDSG (Bundesdatenschutzgesetz)

Information about the responsible place (§ 4 e Satz 1 Nr. 1-3 BDSG)


1. Name of the responsible place:

SWMP PartGmbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft Mertl – Hundseder – Guggemos – Schwarzmann


2. Head of the responsible place:

  • Diplom-Betriebswirt (FH) Hannes Mertl, tax accountant
  • Diplom-Kaufmann Holger Hundseder, auditor, tax accountant
  • Diplom-Kaufmann Alexander Guggemos, auditor, tax accountant
  • Prof. Dr. Winfried Schwarzmann, auditor, tax accountant


3. Address of the responsible place:

SWMP PartGmbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft Mertl – Hundseder – Guggemos – Schwarzmann
Willy-Brandt-Platz 3
86153 Augsburg
Phone 0821 543378-0
Fax 0821 543378-77

Information about the procedures of automated processing (§ 4 e Satz 1 Nr. 4-8 BDSG)


4. Purpose of the data collection, -processing or -usage

Fiscal and/or auditing activities with elevation, processing, usage and, if necessary, transfer of personal data for the purpose of creating financial accounting, wage- and payroll accounting, annual financial statements, tax returns, participation on / consulting in correlation with company audits, consulting on fiscal and economic based grounds, annual audits, personnel management: data collection, – processing, – usage and, if necessary, -transfer to ones own purpose and fulfillment of legal and social security issues duties.


5. Description of affected groups of people and the regarding data or data categories

  •  Client administration procedure:
    • e.g. Contact person, Adress-, contract-, payment-, controlling- data
  • Personnel administration procedure:
    • e.g. Planning-, Contractual- and account- data of, for example applicants / employees / pensioners / possible entitled individuals
  • Supplier administration procedure:
    • e.g. Contractual- and account- data
  • Interested party support procedure:
    • Adress data, product interest


6. Recipient or categories of recipients, which this data can be communicated to

Internal responsible person as well as external data processing centre (e.g. DATEV), financial authorities, municipalities, credit institutes, personell department and accounting of employer, social insurance agencies.


7. Standard time-period for deleting of data

Deleting of the data occurs after expiry of legal, registered or contractual retention periods. As long as the data is not affected by this, they are deleted, when the aspects under no.1 are dropped.


8. Planned data transfers into third countries

A transfer of personalized data into third countries is not planned and can be excluded.