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
or
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


Partners

HANNES MERTL

Diplom-Betriebswirt (FH), Tax Accountant

 

HOLGER HUNDSEDER

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

INFORMATION PURSUANT TO § 5 ABS. 1 TELEMEDIENGESETZ (TMG)

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.

 

1. RESPONSIBLE CHAMBERS AND SUPERVISORY AUTHORITIES

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
www.wpk.de

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
www.stbk-muc.de

 

 

2. THSPECIFIED OCCUPATIONAL LIABILITY REGULATIONS

AUDITORS

  • 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 ACCOUNTANTS:

  • 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.

3. MANDATORY DETAILS ACCORDING TO DLINFOV

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).