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Responsible service provider ( 5 Telemediengesetz und 2 DL-InfoV) for www.stb-baumgaertel.de and www.stb-ffm.eu:

Kurt Baumgrtel & Sylvia Born
Partnership Tax advisory

Eschersheimer Landstrasse 311
60320 Frankfurt am Main
Tel. (069) 95 65 05 - 0
Fax (069) 56 30 96
email: ffm@stb-baumgaertel.de

Kurt Baumgärtel uses the legal occupational title tax advisor.
This occupational title was awarded in the Federal Republic of Germany (federal state Hessen).

Responsible supervisory authorities:
Steuerberaterkammer (Chamber of Tax Consultants)
StbK Hessen, based in Frankfurt am Main – member number 112871

The tax profession of tax advisors are subject to the following regulations on vocational law:
Tax Consultants’ Act
Implementing Ordinances for the Tax Consultants’ Act
Occupational Regulations
Official Regulation for Fees

The regulations on vocational law can be viewed at the Federal Chamber of Tax Consultants or at the Steuerberaterkammer Hessen (Chamber of Tax Consultants Hessen.)

© Copyright Steuerbüro Baumgärtel all contents are protected by copyright. All rights reserved. In particular stresses, public Zugänglichmachen may occur, in particular through admission in foreign Internet offers and on-line services, links on the side him the tax office of Baumgärtel, as well as duplications on data carrier of all kind, e.g., CD-ROM, DVD ROM etc., also in extracts, only after previous written approval by the tax office of Baumgärtel. The tax office of Baumgärtel does not stick for unsolicited transmitted contents, manuscripts, photos etc. for contents of web pages to which is expelled by a link and contents which are marked expressly or implied, e.g., by means of originator's note or suitable Branding as foreign contents, the tax office of Baumgärtel takes over no liability. Important tips to all links with judgment of 12. May, 1998 - 312 O 85/98 - " liability for links " has decided the district court (LG) of Hamburg that one has to answer by the fixing of a link, the contents of the linked side if necessary with. This can be prevented - according to LG - only by the fact that one expressly dissociates himself from these contents. Herewith we expressly dissociate ourselves from all contents of all linked sides on our side www.stb-baumgaertel.de and these contents do not make us Too own. This explanation counts to all links right on this website. Disclaimer of liability the provided information on this web site were checked carefully and are updated regularly. However, no guarantee can be taken over for the fact that all information is right any time completely, and is shown in the last actuality. This counts in particular to all connections (sucked. On the left) to other web the sites to which directly or indirectly is expelled. All information can be removed without previous announcement supplementally, or be changed. All texts called on this website, pictures and logos are protected by copyright and property of the respective legal owners.

Kurt Baumgrtel & Sylvia Born Partnership Tax advisory
Eschersheimer Landstrasse 311| 60320 Frankfurt am Main
Tel. (069) 95 65 05 - 0 | Fax (069) 56 30 96 | email: ffm@stb-baumgaertel.de
USt-IdNr: DE262122673 | Director: Sylvia Born | Legal Notice