Imprint

Weiss Walter Fischer-Zernin
Rechtsanwälte Wirtschaftsprüfer

Gesellschaft bürgerlichen Rechts

Registered office: Kardinal-Faulhaber-Straße 10, 80333 Munich
Phone: +49-(89) 29 07 19-0
Fax: +49-(89) 29 07 19-17

Value added tax identification number of the partnership:
DE 164526954

Persons authorised to represent the partnership under Sec. 5 of the German Tele Media Act (TMG - Telemediengesetz):

Dr. Karl Heinz Weiss
Dr. Susanne Weiss
Dr. Oliver Wulff
Dipl.-Kfm. Roland Chmiel
Dr. Enno Engbers
Dr. Friedrich Scheuffele
Dr. Jan Kreklau

Information pursuant to Sec. 5 para. 1 no. 3, 5 of the German Tele Media Act (TMG):

The lawyers (Rechtsanwaelte) and auditors (Wirtschaftspruefer) - professional titles granted in Germany - of Weiss Walter Fischer-Zernin are subject to the regulations governing their professions as well as to the according professional rules.

1.
Responsible bars and supervisory authorities
1.1.
The partners and employees working in the partnership are - insofar as they carry the title of Rechtsanwalt (lawyer) - members of the following chamber, which is responsible for them as supervisory authority:

Bar Association (Rechtsanwaltskammer) Munich
Tal 33
80331 Munich
Tel.: +49 89 532944-0
Fax: +49 89 532944-28
www.rechtsanwaltskammer-muenchen.de
1.2.
The partners and employees working in the partnership are - insofar as they carry the title of Wirtschaftspruefer (auditor) - members of the following chamber, which is responsible for them as supervisory authority:

Wirtschaftsprüferkammer
Rauchstraße 26
10787 Berlin
Tel: +49 30 726161-0
Fax: +49 30 726161-212
www.wpk.de
1.3.
The partners and employees working in the partnership are - insofar as they carry the title of Steuerberater (tax consultants) - member of the following chamber, which is responsible for them as supervisory authority:

Steuerberaterkammer München
Nederlingerstraße 9
80638 München
Tel.: +49 89 157 902-0
Fax: +49 89 157 902-19
www.stbk-muc.de
2.
Professional rules
2.1.
Lawyers:

The current versions of the above rules and further information are available on the following website among "Berufsrecht": www.brak.de (Bundesrechtsanwaltskammer).
- BRAO - Bundesrechtsanwaltsordnung (Code of Conduct for German lawyers)
- BORA - Berufsordnung für Rechtsanwälte (Professional Code of Conduct for Lawyers)
- RVG - Rechtsanwaltsvergütungsgesetz (Law on Lawyers' Fees)
- FAO - Fachanwaltsordnung (Code of Conduct for Lawyers in Specialist Fields)
- Berufsregeln der Rechtsanwälte der Europäischen Gemeinschaft (Code of conduct for lawyers in Europe)
- EuRAG - Gesetz über die Tätigkeit europäischer Rechtsanwälte (Act on the activities of European Lawyers in Germany)
- Law implementing the Directives of the European Community pertaining to the professional law regulating the legal profession
2.2.
Auditors:

The current versions of the above rules and further information are available on the following website: www.wpk.de (Wirtschafstprueferkammer).
- BS WP/vBP- Berufssatzung für Wirtschaftsprüfer / verteidigte Buchprüfer (Professional Rules for Auditors / Sworn Bookkeepers)
- Satzung für Qualitätskontrolle (Rules on Quality Control)
- WPBHV - Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung (Rules on Professional Liability Insurance for Auditors)
- WPO - Wirtschaftsprüferordnung (Rules for Auditors)
2.3.
Tax consultants:

The current versions of the above rules and further Information are available on the following website: www.bstbk.de.
- StBeRG - Steuerberatungsgesetz (Law on Tax Advisory Services)
- BoStB - Satzung über die Rechte und Pflichten bei der Ausübung der Berufe der Steuerberater und der Steuerbevollmächtigten (Rules on the Rights and Obligations relating to the Exercise of the Professions of Tax Consultants and Tax Agents)
- StBGebV - Gebührenverordnung für Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (Rules on Fees for Tax Consultants, Tax Agents and Tax Advisory Companies)
- DVStB - Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (Rules on the Implementation of the Regulations for Tax Consultants, Tax Agents and Tax Advisory Companies)
3.
Professional indemnity insurances:

Lawyers:
Allianz Versicherungs-Aktiengesellschaft, Dieselstraße 8, 85774 Unterföhring

Auditors:
Versicherungsstelle Wiesbaden, Dotzheimerstraße 23, 65185 Wiesbaden
4.
Legal notice

The internet pages of Weiss Walter Fischer-Zernin GbR, Munich (WWFZ) enable copyright-protected material concerning dissertations and presentations on diverse subjects to be retrieved or downloaded free of charge. WWFZ is, however, unable to guarantee that the content is correct, complete and up to date. The content represents only the personal views of the author in question at the stated time of preparation and constitutes general information. It is neither intended nor suitable as advice in specific cases.

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All liability and guarantee that the homepage is correct, complete and up to date is excluded.

> Disclaimer
5.
Copyright

Weiss Walter Fischer-Zernin GbR, Munich

Contact Person:

Dr. Oliver Wulff, LL.M.
Kardinal-Faulhaber-Str. 10
D-80333 Munich

Phone: +49-(89) 29 07 19-0
Fax: +49-(89) 29 07 19-17
E-Mail: o.wulff@rae-weiss.de