Information provided according to Sec. 5 German Telemedia Act (TMG):
The German wording shall be decisive. In case of any inconsistencies between the German and the English wording, the German wording shall therefore prevail.
AKTIENGESELLSCHAFT (PUBLIC LIMITED COMPANY)
WIRTSCHAFTSPRÜFUNGSGESELLSCHAFT (AUDITING COMPANY)
DR. SCHLÖMER KEMPIS PartG mbB
Wirtschaftsprüfer • Steuerberater
(Auditor • Tax Consultants)
Dr. Robert Schlömer, Hermann J. Kempis, Andreas Kempis
The details provided apply to both, Aktiengesellschaft and PartG mbB (Public limited company and Audting company), except where otherwise stated.
Entry in the Handelsregister.
Registering court: District Court Köln
Registration number: HRB 33159
KHS PartG mbB:
Registering court: District Court Essen
Registration number: PR 2952
VAT Id number according to Sec. 27 a German Value Added Tax Act:
KHS PartG mbB
Job title and professional regulations and details according to § 6 TDG; § 5 TMG and the DL-InfoV:
The advice we provide is carried out by auditors and tax advisors, whose professional titles have been awarded to them by the Federal Republic of Germany. We are members of Steuerberaterkammer Köln (The Cologne Chamber of Tax Advisors, Gereonstr. 34-36, 50670 Cologne), as well as the Wirtschaftsprüferkammer KöR (The Chamber of Financial Auditors KöR, Rauchstr. 26, 10787 Berlin), where we are also authorised. The relevant chamber is also the supervisory authority.
We have professional liability insurance as prescribed by § 54 WPO. This covers the entire territory of the EU as well as the states of the Agreement on the European Economic Area.
The following professional regulations are applicable in relation to our activities:
- The German Auditor’s Act (Wirtschaftsprüferordnung - WPO)
- The German Auditor’s Act Amendment (Wirtschaftsprüferordnungs-Änderungsgesetz - WPOÄG)
- The Professional Code of Conduct for Auditors (Berufssatzung für Wirtschaftsprüfer)
- The Statute for Quality Control (Satzung für Qualitätskontrolle)
- The Regulation on Document Seals (Siegelverordnung)
- The Order for Auditing and Professional Indemnity Insurance (Wirtschaftsprüfer- Berufshaftpflichtversicherungsverordnung - WPBHV)
The above regulations can be found on the website of the Chamber of Financial Auditors KöR:
- The Tax Consultancy Act (Steuerberatungsgesetz - StBerG)
- Rules and Regulations of the Tax Consultancy Act (Durchführungsbestimmungen zum Steuerberatungsgesetz - StBerG)
- The Tax Advisory Fee Act (Steuerberatergebührenverordnung - StBGebV)
- The Professional Ordinance of the Federal Chamber of Tax Consultants (Berufsordnung der Bundessteuerberaterkammer - BOStB)
The above regulations can be found on the website of the Cologne Chamber of Tax Advisors:
Information concerning professional indemnity insurance:
Name and residence of insurer:
HDI Versicherung AG
Scope of insurance: the entire territory of the EU as well as the states of the Agreement on the European Economic Area.
The European Commission provides a platform for online dispute resolution (OS): https://ec.europa.eu/consumers/odr.
Please find our email in the impressum/legal notice.
We do not take part in online dispute resolutions at consumer arbitration boards.
Liability for Contents
As service providers, we are liable for own contents of these websites according to Sec. 7, paragraph 1 German Telemedia Act (TMG). However, according to Sec. 8 to 10 German Telemedia Act (TMG), service providers are not obligated to permanently monitor submitted or stored information or to search for evidences that indicate illegal activities.
Legal obligations to removing information or to blocking the use of information remain unchallenged. In this case, liability is only possible at the time of knowledge about a specific violation of law. Illegal contents will be removed immediately at the time we get knowledge of them.
Liability for Links
Our offer includes links to external third party websites. We have no influence on the contents of those websites, therefore we cannot guarantee for those contents. Providers or administrators of linked websites are always responsible for their own contents.
The linked websites had been checked for possible violations of law at the time of the establishment of the link. Illegal contents were not detected at the time of the linking. A permanent monitoring of the contents of linked websites cannot be imposed without reasonable indications that there has been a violation of law. Illegal links will be removed immediately at the time we get knowledge of them.
Contents and compilations published on these websites by the providers are subject to German copyright laws. Reproduction, editing, distribution as well as the use of any kind outside the scope of the copyright law require a written permission of the author or originator. Downloads and copies of these websites are permitted for private use only.
The commercial use of our contents without permission of the originator is prohibited.
Copyright laws of third parties are respected as long as the contents on these websites do not originate from the provider. Contributions of third parties on this site are indicated as such. However, if you notice any violations of copyright law, please inform us. Such contents will be removed immediately.