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HKM Heitmann Kämmerling Mihulka
Partnerschaftsgesellschaft

Hermannstraße 4
60318 Frankfurt am Main

Telefon (069) 9055 059 - 0
Telefax (069) 9055 059 - 10

Responsible partners:
Christian Heitmann | Ralf Kämmerling | Alexander Mihulka

Facts to the Registered Lawyers

Chamber membership: Rechtsanwaltskammer Frankurt am Main
Bockenheimer Anlage 36, 60322 Frankfurt am Main

The legal occupation description lawyer was given by the Federal Republic of Germany (in the State of Hessen).

The profession of lawyers is mainly subject to the following laws:

  • Bundesrechtsanwaltsordnung (BRAO)
  • Rechtsanwaltsvergütungsgesetz (RVG)
  • Berufsordnung für Rechtsanwälte (BORA)

At www.brak.de you can inspect the laws in detail.

Facts to the Tax Advisers

Chamber membership: Steuerberaterkammer Hessen
Gutleutstraße 175, 60327 Frankfurt am Main

The legal occupation description Tax Adviser was given by the Federal Republic of Germany (in the State of Hessen).

The profession of Tax Advisers is mainly subject to the following rules:

  • Steuerberatungsgesetz (StBerG)
  • Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)
  • Berufsordnung (BOStB)
  • Steuerberatungsgebührenverordnung (StBGebV)

At www.bstbk.de you can inspect the laws in detail.

Disclaimer

As your access and use of this Site automatically binds you to the following terms and conditions, please read them carefully. As used herein, the term "you" and "your" shall mean the user of this Site.

The information contained and accessed on this Site is provided by the HKM indicated on the homepage as owner of the Site for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any legal consultancy, tax or other professional advice, consultation or service. You should consult with a HKM professional in the respective legal, tax or other professional area.

Based on specific facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, HKM does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall HKM or its related partners be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use hereof.

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Tax-No.

DE245105557

Amtsgericht Frankfurt am Main

Partnerschaftsregister PR 1601