Professional regulation

The employees of Constantin GmbH named on this website are subject to certain professional regulations and are supervised by local and regional chambers.

Tax consultant (Steuerberater, StB)

Tax consultants are subject mainly to the following professional regulations:

• The German Tax Consultancy Act (Steuerberatergesetz, StBerG)
• The executive order to the German Tax Consultancy Act
• The German Professional Rules for Tax Consultants (Berufsordnung, BOStB)
• The German Consultants’ Code (Fachberaterordnung)
• The German Tax Consultants’ Fees Ordinance (Steuerberatergebührenverordnung, StBGebV)

Professional regulations can be looked up at local and regional Chambers of Tax Consultants, e.g. at the Chamber of the Federal State of Hesse (www.stbk-hessen.de), or at the German Federal Chamber (www.bstbk.de).

Auditor (Wirtschaftsprüfer, WP) / Chartered accountant (Buchprüfer, vBP)

Auditors and chartered accountants are subject mainly to the following professional regulations:

• The German Act on the Professional Code of Conduct of Chartered Accountants (Wirtschaftsprüferordnung, WPO) ,
• The German Professional Statutes for Auditors and Chartered Accountants (Berufssatzung WP/vBP)
• The German Quality Control Statutes (Satzung für Qualitätskontrolle)
• The German Seal Ordinance (Siegelverordnung)
• The German Ordinance on Professional Liability Insurance for Auditors (Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung)

Professional regulations can be looked up at the website of the German Chamber of Auditors (www.wpk.de).

Legal counsel (Rechtsanwalt, RA)

Legal counsels are subject mainly to the following professional regulations:

• The German Professional Code of Conduct for Legal Counsels (Berufsordnung der Rechtsanwälte, BORA)
• The German Code for Specialized Legal Counsels (Fachanwaltsordnung)
• The German Federal Code for Legal Counsels (Bundesrechtsanwaltsordnung, BRAO)
• The German Lawyers’ Fees Act (Rechtsanwaltsvergütungsgesetz, RVG)

Professional regulations can be looked up at the website of the German Federal Chamber of Attorneys (www.brak.de)

No mandate:

All information presented on this website is of a non-binding nature, even if Constantin GmbH has been mandated by the user of the contents presented herein. All information provided orally or in writing to non-clients are also non-binding. An e-mail request for or the receipt of a password for the clients’ section of the website does not constitute a mandate and can not be interpreted as a indication for an existing mandate. Therefore, it does not constitute the basis for any contractual or quasi-contractual claims against Constantin GmbH.