Impressum
Editorial responsibility:
Eckart Liwerski - Lawyer and Specialist Solicitor for Tax-Law
Liwerski and Partners
Lawyer and Tax Adviser
Twinning organization
Lindenallee 23
47533 Kleve
Tel. +49 (0) 2821 25069
Fax +49 (0) 2821 28468
eMail: liwerski@steuerberater-rechtsanwalt.de
Web: http://www.steuerberater-rechtsanwalt.de
Partnerschaftsregister Essen, PR 49
USt-Nr.: 116/5821/0494
Design and creation of this homepage:
Jolanta Liwerski
eMail: jolanta@liwerski.de
The photos utilized on the homepage are property of
Jolanta Liwerski and the following provider:
http://www.designerzone.de
http://www.katalog.foto-lizenzfrei.de
http://www.homepage-grafiken.de/
http://www.photogen.com/free-photos/
Indications according to § 6 TDG
Additional information according to the Remote Services Statue (§ 6 TDG):
The occupational title “Rechtsanwalt” resp. “Rechtsanwältin” (lawyer) was awarded in Germany. The partners and employees acting within the twinning organization are – insofar as they bear the job title “Rechtsanwalt” – members of the following bar association which is responsible for them as controlling institution.
Rechtsanwaltskammer für den Oberlandesgericht Düsseldorf:
Freiligrathstr. 25
40479 Düsseldorf
Tel. +49 (0) 211 49502-0
Fax: +49 (0) 211 49502-28
e-Mail: info@rechtsanwaltskammer-duesseldorf.de
The occupational title “Rechtsanwalt” resp. “Rechtsanwältin” (lawyer) was awarded to the members of the twinning organization based on Federal German legal norms by the respectively responsible Justice Ministry after passing the second bar exam and a special admission procedure. This was executed by the president of the respectively responsible regional appeal court for the place of residence. They are subject to professional law regulations of the Bundesrechtsanwaltsordnung (Federal Lawyers’ Act) of August 1st 1959 (BGBI I 565), (BRAO) and the scale of charges and fees of July 26th 1957 (BGBI I 907), (BRAGO) in the in each case applicable version, as well as the respective job regulations of the Federal Chamber of Lawyers (BRAK) of March 22nd 1996 (BRAK-Mitt. 1996, 241), (BORA 2001 and FAO) in the respectively applicable versions.
The partners and employees working within the twinning organization are - insofar as they bear the job title “Steuerberater” (tax adviser) – members of the following chamber which is responsible for them as controlling institution.
Steuerberaterkammer Düsseldorf
Grafenberger Allee 98
40237 Düsseldorf
Tel.: +49 (0) 211-66906-0
Fax: +49 (0) 211-66906-60
e-Mail: mail@stbk-duesseldorf.de
The occupational title “Steuerberater” resp. “Steuerberaterin” (tax adviser) was awarded to the members of the twinning organization - insofar as they bear this job title - based on the restrictions of the tax adviser law (Steuerberatungsgesetz), (StBerG) in Germany in the version of the announcement from November 4th 1975 (BGBI I p. 2735) which was ultimately changed with the law of June 26th 2001 (BGBI I 2001 p. 1310) BGBI III 610-10. They are subject to professional law regulations of the Berufsordnung der Bundessteuerberaterkammer (Professional Regulation of the Chamber of Tax Adviser) about rights and duties regarding the exertion of the occupation of a tax adviser and a tax agent (BOStB) of June 2nd 1997 (Supplement to DStR 26/97), ultimately changed through decision of the constitution convention of November 8th 2000 (DStR 13/01), p. 551/552.
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