Legal Disclosures

SW Germany GmbH
Auditing Company
Tax Consulting Firm

mainBuilding Taunusanlage
Taunusanlage 15
60325 Frankfurt am Main
Phone +49 (0) 261 94 31 - 30
Fax +49 (0) 261 94 31 - 350
E-mail mschenkel@sw-germany.com

Registered place of business:
Main office: Frankfurt, Branch: Hamburg

Register court: District court Frankfurt
Commercial Register: Frankfurt Local Court, HRB No B 126035

Managing Directors:

Matthias Schenkel, Dipl.-Kfm., WP/StB
Philipp Breker, BBA, WP/StB
Christoph Hell, Prof., WP/StB
Xun Zhang, LL.M., StB
Marcel Meyer, Dipl.-Kfm., WP/StB

Competent supervisory authorities:

Wirtschaftsprüferkammer, Rauchstraße 26, D-10787 Berlin

Steuerberaterkammer Hessen, Gutleutstraße 175, D-60327 Frankfurt/Main

SW Germany GmbH
Auditing Company
Tax Consulting Firm

Gänsemarkt 45
20354 Hamburg
Phone +49 (0) 40 35 53 36 - 31
Fax +49 (0) 40 35 53 36 - 44
E-mail mmeyer@sw-germany.com

Registered place of business:
Main office: Frankfurt, Branch: Hamburg

Register court: District court Frankfurt
Commercial Register: Frankfurt Local Court, HRB No B 126035

Managing Directors:

Matthias Schenkel, Dipl.-Kfm., WP/StB
Philipp Breker, BBA, WP/StB
Christoph Hell, Prof., WP/StB
Xun Zhang, LL.M., StB
Marcel Meyer, Dipl.-Kfm., WP/StB

Competent supervisory authorities:

Wirtschaftsprüferkammer, Rauchstraße 26, D-10787 Berlin

Steuerberaterkammer Hessen, Gutleutstraße 175, D-60327 Frankfurt/Main

SW Germany
Consulting GmbH


mainBuilding Taunusanlage
Taunusanlage 15
60325 Frankfurt am Main
Phone +49 (0) 681 8 91 97 - 53
Fax +49 (0) 681 8 91 97 - 17
E-mail ttesche@sw-germany.com

Registered place of business: Frankfurt
Commercial Register: Frankfurt Local Court, HRB No. B 125980

Managing Directors:

Thomas Tesche, Dr., Certified Valuation Analyst (CVA)
Joyce Vergien, Certified Valuation Analyst (CVA), Certified Management Accountant

The legal professional designation "Wirtschaftsprüfungsgesellschaft" [Auditing Company] was conferred in the Federal Republic of Germany.
The legal professional designation "Steuerberatungsgesellschaft" [Tax Accounting Firm] was conferred in the Federal Republic of Germany.
The professional titles "Wirtschaftsprüfer" (WP) [Certified Public Accountant] and "Steuerberater/Steuerberaterin" (StB/StBin) [Tax Consultant] have been conferred on the persons so designated above in the Federal Republic of Germany.
All persons designated as "Rechtsanwalt/Rechtsanwältin" (RA/RAin) [Lawyer] on this site have the professional title "Rechtsanwalt/Rechtsanwältin Bundesrepublik Deutschland" [Lawyer of the Federal Republic of Germany].
All persons designated as "Notar/Notarin [Notary] on this site have been conferred on the persons so designated above in the Federal Republic of Germany.

Various regulations (statutory and professional ethics) govern our activities. You can obtain information about these regulations at the following links.

Professional Ethics Regulations for Chartered Public Accountants:
- Wirtschaftsprüferordnung (WPO) [Public Accountants Act]
- Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BW WP/vBP) [Professional Code of Conduct for Public Accountants/Sworn Auditors]
- Satzung für Qualitätskontrolle [Quality Control Charter]
- Siegelverordnung [Ordinance on Seals]
- Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV) [Professional Indemnity Insurance Ordninance]

The regulations can be viewed on the site of the Wirtschaftsprüferkammer [Public Accountants Association] at www.wpk.de.

Professional Ethics Regulations for Tax Consultants:
- Steuerberatungsgesetz (StBerG) [Tax Consultants Act]
- Durchführungsverordnung zum Steuerberatungsgesetz (DVStB) [Implementing Act for the Tax Accountants Act]
- Berufsordnung der Bundessteuerberaterkammer (BOStB) [Professional Code of Conduct of the Federal Tax Accountants Association]
- Steuerberatergebührenverordnung (StBGebV) [Tax Accountants Fee Regulation]

The regulations can be viewed on the site of the Bundessteuerberaterkammer [Federal Tax Accountants Association] at www.bstbk.de.

Professional Ethics Regulations for Lawyers:
- Bundesrechtsanwaltsordnung (BRAO) [Federal Code of Conduct for Lawyers]
- Bundesgebührenordnung für Rechtsanwälte (BRAGO) [Federal Lawyers Fee Regulation]
- Fachanwaltsordnung (FAO) [Code of Conduct for Specialist Lawyers]
- Berufsregeln der Rechtsanwälte der Europäischen Gemeinschaft [Law Regulating the Activities of Lawyers of the European Community]
- Rechtsanwaltsvergütungsgesetz (RVG) [Remuneration of Lawyers Act]

These regulations can be viewed on the site of the Bundesrechtsanwaltskammer [Federal Council of Lawyers] at www.brak.de.

Professional Ethics Regulations for Notaries:
- Bundesnotarordnung ( BNotO) [Federal Notarial Code]
- Richtlinien der Notarkammern [Regulations of the Association of Civil-Law Notaries Public]
- Dienstordnung der Notarinnen und Notare (DONot) [Official Regulations of Civil-Law Notaries Public]
- Beurkundungsgesetz (BeurkG) [Notarisation Act]
- Gerichts- und Notarkosten Gesetz (GNotKG) [Act Regarding Court and Civil-Law Notary Public Costs]

The professional ethics regulations can be viewed at the Frankfurt am Main Association of Civil-Law Notaries Public, Bockenheimer Anlage 36, 60322 Frankfurt am Main.

The pecuniary loss liability insurance policy has been concluded with AXA Versicherung AG, Hamburg Branch, P. O. Box 10 42 03, 20029 Hamburg. The territorial scope of the insurance cover includes services in Germany and satisfies the requirements of:


- Section 54 of the Public Accountant Act (WPO) in conjunction with the Regulation Regarding Professional Liability Insurance of CPAs and Sworn Auditors.
- Section 67 Tax Consultancy Act (StBerG), Sections 51 et seqq. Implementing Act for the Regulations for Tax Accountants, Authorised Tax Representatives and Tax Accounting Firms (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften).
- Sections 57j, 51 of the Federal Code of Conduct for Lawyers (BRAO)
- Section 19 a Federal Notarial Code (BNotO)

Despite diligent checks, we do not assume any liability for the contents of links. Content on linked sites is solely the responsibility of the operator of the specific site. The information provided here is not a substitute for individual consultation. Please contact us should you require more comprehensive and individual information.

All of the texts and images on this website are protected by copyright. Any utilisation of the materials not permitted by the Copyright Act is subject to the providers' prior written consent. The above provision applies in particular, but is not limited to, the reproduction, editing, translation, storage, processing or rendition of contents in databases or in other electronic media and systems. Photocopies and downloads of websites are permitted solely for personal, private and non-commercial use.

E-mail communications are vulnerable to security risks. For instance, E-mails sent to the employees of our firm may be intercepted and viewed by internet users who have the appropriate skills. If we receive an E-mail from you, we will assume that we are entitled to reply by E-mail. If you wish us to use a different form of communication, you must state this expressly. If requested, we are able to encrypt messages in accordance with commonly used encryption standards (e.g. PGP).

General information in accordance with Section 36 Consumer Dispute Resolution Act (VSBG)

The firms listed in these Legal Disclosures are neither willing nor obligated to participate in dispute resolution procedures before a consumer arbitration board.

The European Commission provides a platform for online dispute resolution at https://ec.europa.eu/consumers/odr/; consumers may use this platform for the resolution of a dispute, and it provides additional information on the subject of dispute resolution.

SW Germany GmbH Auditing Company Tax Consulting Firm is a member of the SW network. SW is a brand used by a network of independent auditing and consulting firms, each operating independently.