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Information according to § 5 TMG

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www.kanzlei-slr.de is operated by

1. RAin/StBin Sonja Locatelli,

legal professional title: German attorney and tax consultant

Fresnostraße 18, D-48159 Münster

Phone: + 49 (0)251 3844130

Fax: + 49 (0)251 384413-99

eMail: info@kanzlei-slr.de

2. StB Guido Mersmann

legal professional title: German tax consultant

Fresnostraße 18, D-48159 Münster

Phone: + 49 (0)251 3844130

Fax: + 49 (0)251 384413-99

eMail: info@kanzlei-slr.de

3. RA Dr. Marius Sieja,

legal professional title: German attorney

Melchersstr. 25, D-48149 Münster

Phone: + 49 (0)251 3844130

Fax: + 49 (0)251 384413-99

eMail: info@kanzlei-slr.de

State in which the professional titles of the operators were conferred: Federal Republic of Germany.

Responsible supervisory authority for the lawyer Sonja Locatelli and the lawyer Dr. Marius Sieja:

Bar Association for the Higher Regional Court District Hamm / Ostenallee 18 / 59063 Hamm

Phone: + 49 (0)2381-985000 / Fax: + 49 (0) 2381-985050 / eMail: info@rak-hamm.de

Responsible supervisory authority for the tax consultant Sonja Locatelli and the tax consultant Guido Mersmann:

Chamber of Tax Consultants Westfalen-Lippe / Erphostraße 43 / 48145 Münster

Phone: + 49 (0)251-417640 / Fax: + 49 (0)251 41764-27 / eMail: mail@stbk-westfalen-lippe.de

Applicable professional regulations for lawyers:

Bundesrechtsanwaltsordnung (BRAO) / Berufsordnung für Rechtsanwälte (BORA) / Fachanwaltsordnung (FAO) / Bundesrechtsanwaltsgebührenverordnung (BRAGO) / Rechtsanwaltsvergütungsgesetz (RVG) / Berufsregeln der Rechtsanwälte der Europäischen Gemeinschaft (CCBE) / Act on the Activities of European Lawyers in Germany (EuRAG) / Money Laundering Act (GwG)

Information on these regulations can be found on the website of the German Federal Bar Association : www.brak.de

Applicable professional regulations for tax consultants:

Tax Consultancy Act (StBerG) / Implementing Ordinance to the Tax Consultancy Act (DVStB) / Professional Code (BOStB) / Tax Consultant Fee Ordinance (StBGebV) / Specialist Consultant Code (FBO).

Information on these regulations can be found on the website of the Federal Chamber of Tax Advisors (www.bstbk.de).

Professional liability insurer for the lawyer and tax consultant Sonja Locatelli and tax consultant Guido Mersmann:

HDI Gerling Firmen und Privat Versicherung AG, HDI-Platz 1, 30659 Hannover, Germany

Professional liability insurer for the lawyer Dr. Marius Sieja:

AFB GmbH, Kaistr. 13, 40221 Düsseldorf, Germany

Disclaimer of liability

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Liability for contents

The contents of our pages have been prepared with the greatest care. However, we cannot assume any liability for the correctness, completeness and topicality of the contents. As a service provider, we are responsible for our own content on these pages in accordance with § 7 Section 1 of the German Telemedia Act (TMG). According to §§ 8 to 10 TMG, however, we are not obliged as service providers to monitor transmitted or stored third-party information or to investigate circumstances that indicate illegal activity. Obligations to remove or block the use of information in accordance with general laws remain unaffected by this. However, liability in this respect is only possible from the time of knowledge of a concrete violation of the law. As soon as we become aware of such violations of the law, we will remove these contents immediately.

Liability for links

Our website contains links to external websites of third parties over whose contents we have no influence. Therefore, we cannot assume any liability for these external contents. The respective provider or operator of the pages is always responsible for the contents of the linked pages. The linked pages were checked for possible legal infringements at the time of linking. Illegal contents were not recognizable at the time of linking. However, permanent monitoring of the content of the linked pages is unreasonable without concrete evidence of a violation of the law. If we become aware of any infringements, we will remove such links immediately.

Copyright

The contents and works created by the site operators on these pages are subject to German copyright law. Duplication, editing, distribution and any kind of use outside the limits of copyright law require the written consent of the respective author or creator. Downloads and copies of this site are only permitted for private, non-commercial use. As far as the contents on this site were not created by the operator, the copyrights of third parties are respected. In particular, the contents of third parties are marked as such. Should you nevertheless become aware of a copyright infringement, please inform us accordingly. As soon as we become aware of any such infringements, we will remove such content immediately.

Photos

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