Disclaimer

Company information according to section 5 Telemedia Act (TMG) and sections 2, 3 Ordinance on Service Information Requirements (DL-InfoV).

Name LHP Luxem Heuel Prowatke - Attorneys at Law, Tax Advisers, PartG mbB (Partnership Company with Limited Professional Liability)

Activities: Supra-regional partnership of lawyers and tax advisers

Legal form: Attorneys at Law, Tax Advisers, Partnership with Limited Professional Liability with registered offices in Cologne
Essen Local Court PR 2769

SHAREHOLDERS
Dr. jur. Jörg Luxem, Attorney, Tax Adviser, 
Dr. jur. Ingo Heuel, Lawyer, Tax Adviser, 
Roswitha Prowatke, Attorney, Tax Adviser,
Lars Kelterborn, Attorney, Tax Adviser

Contact regarding internet contents:
Dr. Ingo Heuel
c/o LHP Luxem Heuel Prowatke Rechtsanwälte
An der Pauluskirche 3-5
50677 Köln

Phone: +49 (0) 221 / 39 09 77 0
Fax: +49 (0) 221 / 39 09 77 333
E-mail: Please use our internet inquiry form
Web: www.lhp-rechtsanwaelte.de

The following persons hold authorisation to represent the firm according to section 5 para 1 TMG:  Dr. jur. Jörg Luxem, Attorney, Tax Adviser, Dr. jur. Ingo Heuel, Attorney, Tax Adviser, Roswitha Prowatke, Attorney, Tax Adviser, Lars Kelterborn, Attorney, Tax Adviser

Tax number:
214/5787/8967
Sales tax ID no. Cologne:
DE286517382
Sales tax ID no. Zurich:
CHE-293.293.078 VAT

General terms of appointment:
We provide our services on the basis of our General terms of appointment.  

Applicable law / legal venue:
German law shall apply exclusively. Cologne, Federal Republic of Germany shall be the legal venue for all legal disputes.

Remuneration:
Please inquire about the fee for our services.
With regard to the tax advisory services we make reference to the website of the Federal Chamber of Tax Consultants (www.bstbk.de). There, you can find further information on the calculation of tax advisers' fees.
With regard to the tax advisory services we make reference to the website of the Federal Bar Association (www.bstbk.de). There, you can find further information on the calculation of lawyers' fees.

Cooperation and conflicts of interest:
The partners jointly decide on the acceptance of orders and coordinate on any possible conflicts of interest in this process.

Out-of-court dispute resolution:
Out of court dispute resolution is applicable in case of a dispute between attorneys at law and their clients. The competent jurisdiction for an out of court dispute resolution is the regional bar association Cologne (based on par. 73 sec. 2 no. 3 in connection with par. 73 sec. 5 Bundesrechtsanwaltsordnung [Federal act of Organization for attorneys at law] as well as the federal bar association (based on par. 191 ff. Bundesrechtsanwaltsordnung [Federal act of Organization for attorneys at law]. The federal bar association provides further information online (www.s-d-r.org) or via Email: schlichtungsstelle@s-d-r.org.

Online dispute resolution:
Online platform for dispute resolution in the EU 

Professional liability insurance:

A professional liability insurance has been taken out from HDI-Gerling Firmen und Privat Vers. AG Postfach 10 24 64 
50464 Cologne

The regional insurance coverage for work as a lawyer does not refer to work activities

1. via firms or offices established or maintained in other countries,
2. in connection with counselling and work with extra-European law, with the exception of the laws of Turkey,
3. before non-European courts of law.

The regional insurance coverage for work as a tax adviser does not refer to liability claims

1. which are asserted before foreign courts of law unless the claims are asserted before a court of law of a European country (including the non-European territories of countries that are EU or EEA members), Turkey, the Russian Federation or of the other states of the former Soviet Union.
2. which are based on the violation of or non-compliance with foreign law unless the claims are asserted before a court of law of a European country (including the non-European territories of countries that are EU or EEA members), Turkey, the Russian Federation or of the other states of the former Soviet Union.

The statutory liability for a violation of or non-compliance with the laws of the states mentioned above is excluded from insurance protection in as far as such liability arises in the context of businesslike assistance provided in tax matters regarding the tax laws of these countries and in as far as German law constitutes the basis.

According to professional regulations (art. 43 a para 5 BRAO), lawyers are banned from representing conflicting interests. Therefore, we always examine whether there is a conflict of interests before accepting a client.

Further information is provided upon request if you are interested in one of the services offered. Please contact us via e-mail or phone to this end.

Further information according to art. 5 Telemedia Act (TMG): LHP Luxem Heuel Prowatke Attorneys is a partnership. The partners and employees of LHP Luxem Heuel Prowatke use the legal professional titles "tax adviser" and/or "attorney at law" or "lawyer". These legal professional titles were awarded in the Federal Republic of Germany. 

The competent supervisory authorities for

attorneys at law and lawyers
is the Cologne Bar Association, Riehler Straße 30, 50668 Köln
www.rak-koeln.de

Tax advisers
Cologne Chamber of Tax Advisers, Volksgartenstraße 48, 50677 Köln
www.stbk-koeln.de


The following professional rules apply, in particular, to attorneys at law: 
Federal Lawyers' Act (BRAO)
Professional Code for Lawyers (BORA)
Specialist Lawyers' Regulation (FAO)
Professional Rules for the Lawyers of the European Community
Law on the Remuneration of Lawyers (RVG)

The following professional rules apply, in particular, to tax advisers:
Tax Consulting Law (StBerG)
Implementing Order on the Tax Consulting Law (DVStB)
Professional Code for Tax Advisers (BOStB)
Tax Advisers' Fee Ordinance (StBGebV) and, from 20th December 2012, the Tax Advisers' Compensation Ordinance (StBVV).

The rules under professional legislation can be inspected at the respective competent chambers or associations:
Bundesrechtsanwaltskammer, Littenstraße 9, 10179 Berlin,
www.brak.de
Rechtsanwaltskammer Köln, Riehler Straße 30; 50668 Köln,
www.rak-koeln.de
Bundessteuerberaterkammer, Neue Promenade 4, 10178 Berlin,
www.bstbk.de
Steuerberaterkammer Köln, Volksgartenstraße 48, 50677 Köln,
www.stbk-koeln.de

Photographs:
Lothar Wels Fotograf
Jägerhofstraße 19/20
40478 Düsseldorf
mail@wels-images.com
www.wels-images.com

Jürgen Naber
Brüsseler Platz 26
50674 Köln
http://naber.photography

Dirk Morla
Goethestr.33
50321 Brühl
www.dirkmorla.de

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Gocht & Marquardt GbR
Friedrichstraße 73
52070 Aachen
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