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Breuer Tax & Accounting SARL
Company law information:
Name: Breuer Tax & Accounting SARL
Legal form: Société à responsabilité limitée “SARL” (limited liability company)
Registered office: 23, Am Scheerleck, L-6868 Wecker
Trade and Companies Register: R.C.S. Luxembourg B204969
Management/representation:
Jakob Breuer
Professional information (general):
The company is a recognized professional practice company under Luxembourg law for the profession of Expert-Comptable (Fiduciaire) and under German law for the profession of tax advisor (also a tax consulting company). The respective professional regulations and other relevant information are listed below separately according to the respective recognition.
Professional and other information Expert-Comptable (Fiduciaire):
Professional title: Expert-Comptable / Fiduciaire (awarded in the Grand Duchy of Luxembourg)
Authorizing authority: Ministère de l'Économie, 19-21, boulevard Royal, L-2449 Luxembourg https.//meco.gouvernement.lu
Business license no. 10068067/0
Supervisory authority (professional chamber): Ordre des Experts-Comptables 7, rue Alcide De Gasperi L-1615 Luxembourg www.oec.lu
Professional law: The profession of Experts-Comptables is essentially subject to the following professional regulations:
- Loi modifiée du 2 septembre 2011 réglementant l'accès aux professions d'artisan, de commerçant, d'industriel ainsi qu'à certaines professions libérales
- Loi modifiée du 10 juin 1999 portant organization de la profession
The professional regulations can be viewed on the website of the Ordre des Experts-Comptables at www.oec.lu / "Profession" and "Domaines réservés"
General Terms and Conditions of Contract:
The General Terms and Conditions for Experts-Comptables Contracts in the Grand Duchy of Luxembourg, issued by the Ordre des Experts-Comptables, apply. Liability for financial losses arising from the professional activity is generally limited to twice the fee stipulated for the performance of the assignment in question. The General Terms and Conditions can be viewed at www.oec.lu / "Profession" / "Réglementations" / “Lettre de mission et conditions générales de l'OEC”.
Insurance coverage:
Professional liability insurance is in place with Foyer Assurance S.A., 12, rue Léon Laval, L-3372 Leudelange. The liability insurance relates to claims arising from the activity as an Expert-Comptable within the framework of the legal requirements at home and abroad (worldwide).
Applicable law and place of jurisdiction: To the extent permitted by law, the applicable law is Luxembourg law and the place of jurisdiction is Luxembourg.
Professional and other information tax consultant or recognized professional practice company in accordance with the German Tax Consultancy Act (StBerG) (tax consultancy company).
Professional title: Steuerberater (tax advisor), anerkannte Berufsausübungsgesellschaft nach dem Steuerberatungsgesetz (StBerG) (recognized professional practice company in accordance with the Tax Consultancy Act (StBerG)) and Steuerberatungsgesellschaft (tax adviory company) (awarded in the Federal Republic of Germany)
Authorizing and supervisory authority (professional chamber): Steuerberaterkammer Rheinland-Pfalz (Chamber of Tax Consultants Rhineland-Palatinate) Hölderlinstraße 1, D-55131 Mainz www.sbk-rlp.de
Professional law: The profession of tax consultant is essentially subject to the following professional regulations:
- Steuerberatungsgesetz (StBerG)
- Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)
- Steuerberatervergütungsverordnung (StBVV)
- Berufsordnung (BOStB)
The professional regulations can be viewed on the homepage of the Federal Chamber of Tax Consultants. https.//www.bstbk.de/de/themen/berufsrecht
General terms and conditions of engagement:
The General Conditions of Contract for Tax Consultants and Tax Consultancy Firms, published by Verlag des wissenschaftlichen Instituts der Steuerberater GmbH (www.dws-verlag.de), apply. Liability for financial losses resulting from professional activity is generally limited to EUR 4,000,000. Liability may be limited to EUR 1,000,000 in individual cases.
Insurance coverage:
A financial loss liability insurance is in place with Zurich Insurance plc, German branch, Solmsstrasse 27-37, D-60486 Frankfurt/Main. The liability insurance relates to claims arising from the activity as a tax consultant/tax consultancy company worldwide.
Applicable law: To the extent permitted by law, the applicable law is German law and the place of jurisdiction is Germany/Trier. Excepted from this are fee disputes, for which, to the extent permitted by law, the applicable law and place of jurisdiction is Luxembourg.
Breuer & Otto Personal Tax GmbH, Steuerberatungsgesellschaft
Company law information:
Name (company) of the head office: Breuer & Otto Personal Tax GmbH, tax consulting company
Name (company) of the Luxembourg branch office: Breuer & Otto Personal Tax GmbH, Steuerberatungsgesellschaft
Legal form: Gesellschaft mit beschränkter Haftung “GmbH” (limited liability company)
Registered office: Weinbergstraße 57, 54341 Fell
Branch office: 23, Am Scheerleck, L-6868 Wecker
Commercial register: HRB 44884
Commercial and company register branch: R.C.S. Luxembourg B242698
Management/representation:
Martina Otto, Jakob Breuer
Professional legal information (general):
The company is a recognised professional practice company under German law for the profession of tax advisor (also a tax consultancy company) and under Luxembourg law for the profession of Comptable.
Professional law and other information:
Tax consultant or recognised professional practice company under the StBerG (tax consultancy company).
Professional title: Tax consultant, recognised professional practice company in accordance with the Tax Consultancy Act (StBerG) and tax consultancy company (awarded in the Federal Republic of Germany)l.
Authorizing and supervisory authority (professional chamber): Steuerberaterkammer Rheinland-Pfalz (Chamber of Tax Consultants Rhineland-Palatinate) Hölderlinstraße 1, D-55131 Mainz www.sbk-rlp.de
Professional law: The profession of tax consultant is essentially subject to the following professional regulations:
- Tax Consultancy Act (StBerG)
- Implementing Ordinance to the Tax Consultancy Act (DVStB)
- Tax Consultant Remuneration Ordinance (StBVV)
- Professional Code of Conduct (BOStB)
The professional regulations can be viewed on the homepage of the Federal Chamber of Tax Consultants. https.//www.bstbk.de/de/themen/berufsrecht
General Terms and Conditions of Contract:
The General Conditions of Contract for Tax Consultants and Tax Consultancy Firms, published by Verlag des wissenschaftlichen Instituts der Steuerberater GmbH (www.dws-verlag.de), apply. Liability for financial losses resulting from professional activity is generally limited to EUR 4,000,000. Liability may be limited to EUR 1,000,000 in individual cases.
Insurance cover:
A financial loss liability insurance is in place with Ergo Versicherung AG, 40198 Düsseldorf. The liability insurance relates to claims arising from the activity as a tax consultant/tax consultancy company worldwide.
Applicable law: To the extent permitted by law, the applicable law is German law and the place of jurisdiction is Germany/Trier. Excepted from this are fee disputes, for which, to the extent permitted by law, the applicable law and place of jurisdiction is Luxembourg.
Professional and other information Comptable and tax consultant or recognized professional practice company according to the StBerG (tax consulting company), Luxembourg branch.
Professional title: Comptable
Authorizing authority: Ministère de l'Économie, 19-21, boulevard Royal, L-2449 Luxembourg https.//meco.gouvernement.lu
Business license no. 10109736/0
Professional law: The profession of accountant is subject to the provisions of the Loi du 2 septembre 2011 réglementant l'accès aux professions d'artisan, de commerçant, d'industriel ainsi qu'à certaines professions libérales.
The professional regulations can be found in the Journal officiel. legilux.public.lu/eli/etat/leg/loi/2011/09/02
The branch office Luxembourg is also subject to the same professional regulations as the main branch office Fell as a tax consultant or recognized professional practice company under the StBerG (tax consultancy company) and therefore the information provided above also applies, including information on the general terms and conditions of engagement, insurance cover and place of jurisdiction.
Liability, Copyright and Interdiction to us the contact data
Liability for the content:
The contents of our website are created with most possible care. For the correctness, completeness and up-to-dateness of the content, we can not take the entire responsibility. As a service provider, we are responsible for the content on this site under the general law. We, as service providers, are, however, not obliged to monitor third party information transmitted or stored, or to investigate circumstances indicating unlawful activity according to §§ 8 to 10 of the German Telemedia Act (Telemediengesetz) respectively Articles 60 to 63 of the Luxembourg Law dated 14 August 2000 relating to the electronic commerce (loi du 14 juin 2000 relative aux commerce électroniqueaux) (Articles 12 to 15 of Directive 2000/31/EC on electronic commerce). Obligations to remove or block the use of information according to the general laws remains unaffacted. An obiligation with respect to this however only arises on the moment of actual notice of a specific infringement. Once we become aware of such legal violations, we are going to remove the respective contents immediately.
Liability for Links:
Our website contains links to external websites upon which' contents we do not have any influence. Therefore, we can also not assume any liability for this external content. The respective provider or operator of the site is always responsible for the content of the linked site. The websites were checked for possible legal violations at the time they were linked to. Illegal contents have not been recognized this moment. A permanent control of the contents of the linked websites, however, without concrete evidence of a violation of the law, is not reasonable. In case we become aware of any legal infringement, we are going to remove these contents immediately.
Copyright:
Contents and creations on this website, provided by the website operators, are subject to German copyright. The reproduction, editing, transmission or any type of use beyond the scope of copyright law shall require the written permission of the respective author or creator. Downloads and copies of these site is only allowed for private, non-commercial use. As far as the content of this page was not created by the publisher and/or operator of this website, the third party copyrights are respected. In particular, third party contents as such will be referenced. Nevertheless if you should become aware of a copyright violation we request that you notify us accordingly. In the case of becoming aware of corresponding legal infringements, we will remove these contents immediately.
Interdiction to us the contact data for use of advertisement etc.:
We hereby expressly object to the third party use of contact data, which has been published in accordance with the editorial requirements, for the transmission of not expressly solicited advertising. The operator of the website reserves explicit legal measures in case of undemanded delivery from advertising information, for example spam mails.