Law office Knittel
Dr. Michael Knittel
Lawyer tax adviser certified public accountant
Maximilianstraße 22
67346 Speyer

Phone: +49 (0) 6232 679 52 55
Fax:     +49 (0) 6232 679 52 45
Mobil:   +49 (0) 160 568 85 40
Email:  info@kanzleiknittel.de
Internet: www.kanzleiknittel.de

The permanent office cooperates with Dr. Knittel Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft GmbH, also located at Maximilianstraße 22, 67346 Speyer.

The exercise of conflicting interests is prohibited under professional codes for lawyers, tax advisers and public accountants (§ 43a Abs. 4 BRAO; § 6 BOStB; § 3 BS WP). Before accepting the mandate, it is always examined whether there is a conflict of interest.

A. Information referring to “legal advice”

Dr Michael Knittel is registered as a lawyer in the Federal Republic of Germany. The responsible bar association is the bar association Zweibrücken located at Landauer Str. 17, 66482 Zweibrücken.

The relevant text of German and EU codes of practice applying for lawyers can be found at www.brak.de in the section “Angaben gemäß § 6 TDG”.

Lawyers are obliged according to the Federal Lawyers Act (BRAO) to conclude professional liability insurance. Details are regulated in § 51 BRAO. Dr Michael Knittel is insured as a lawyer at HDI Versicherung AG, HDI-Platz 1, 30659 Hannover. The insurance is applicable in the whole EU area and the European Economic area.

B. Information referring to “tax advice”

Dr. Michael Knittel is registered as a tax adviser in the Federal Republic of Germany. The responsible chamber of tax advisers is the Chamber of Tax Advisers Rhineland-Palatinate located at Hölderlinstraße 1, 55131 Mainz.

The relevant text of German and EU codes of practise applying for tax advisors can be found at www.bst-bk.de in the section “Berufsrecht”.

Tax advisers are obliged according to the Federal Tax Advising Act (StBerG) to conclude professional liability insurance. Details are regulated in § 67 StBerG, §§ 51ff. “Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften” (DvStB). Dr Michael Knittel is insured as a tax adviser at HDI Versicherung AG, HDI-Platz 1, 30659 Hannover. The insurance is applicable in the whole EU area and the European Economic area.

C. Information referring to “auditing”

Dr Michael Knittel is registered as a certified public accountant in the Federal Republic of Germany. The responsible chamber of public accountants is the Chamber of Public Accountants (WPK) located at Rauchstraße 26, 10787 Berlin.

The relevant text of German and EU codes of practise applying for certified public accountant can be found www.wpk.de in the section “Rechtsvorschriften Beruf”.

Public Certified Accountants are obliged according to the Public Accountancy Act (WPO) to conclude professional liability insurance. Details are regulated in § 54 WPO. Dr Michael Knittel is insured as a certified public accountant at HDI Versicherung AG, HDI-Platz 1, 30659 Hannover. The insurance is applicable in the whole EU area and the European Economic area.)

Disclaimer

1. Content of the website

The compiling of the information was done with due care. Even though liability will not be taken, irrespective of legal reasons, for the accuracy, up-to-dateness or the completeness of the transmitted information.

The information of this web site have exclusively a general nature and should only help to present the office to interested users of the site. Responsibility will not be taken for decisions based on reading the given information. It is expressly stated that the information do not represent an individual consultation on the area of law, accountancy, tax or other relevant aspects. The information are not suited and do not intend to form the basis of contractual advising by experts with the regard to the individual circumstances of each case.

The right will be reserved to alter or to up date the offered information at any time without any special announcement.

Liabilities are generally excluded, as long as no intentional or grossly negligence fault is evident on the part of the web site owner.

2. Copyright

The content of the web site of the office Knittel is protected by copyright. All rights are reserved for the owner of the website. The use or the duplication of the graphic elements respectively content of the web site in electronic or non-electronically medias without the approval of the owner of the web site ist not allowed.

3. External links

This web site contains links to external web sites, which have been installed by third parties. There is no control over these web sites and the information offered there. This applies not only to current but also to future arrangements of external web sites. A permanent control of these external links without any concrete hint to a violation of law is not acceptable. Such external links will be immediately deleted when noticing any violations of the law.

The content of linked pages is in the exclusive responsibility of their operators. Therefore, no responsibility or liability will be taken with regard to the contents of external web sites which can be accessed from this web site by hyperlink.

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In the event of input of individuell information of private or business nature (name, address, email address) it will be assumed that all the information have been given voluntarily.

Please take into account that in the case of contacting the office Knittel by email the technical condition of the internet do not allow to guarantee full confidentiality. Emails may be read or damaged by third person or may be lost. Therefore, it is strongly recommended to send confidential information only by mail or phone.

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