Information according to § 5 TMG, § 55 RStV and the Service and Information Obligation Ordinance
The firm MerzArnoldWüpper is an individual law firm led by auditor, tax advisor and lawyer Dr. Siegfried Merz, based in Darmstadt.
Also active in Darmstadt is Mr. Jochen Numrich employed as tax advisor and lawyer, Ms. Elizaveta Haag employed as tax advisor, Ms. Suzan Sertdere employed as lawyer.
Co-operation partners of the office are Mr. Jürgen Lauber-Nöll, tax advisor and auditor with seat in Frankfurt/Main, Mr. Achim Fey, auditor and tax advisor, Mr. Markus Rossbach, tax advisor, Mr. Alexander Bußler, lawyer, Ms. Petra Leonhardt, tax advisor.
The auditor Dr. Siegfried Merz is a member of the Chamber of Auditors, Rauchstraße 26, 10787 Berlin (§ 5 Sec. 1 No. 5 lit. a TMG).
The legal job title of auditor was awarded in the Federal Republic of Germany (Hessen).
The following professional regulations apply (§ 5 Sec. 1 No. 5 lit. c TMG):
- WPO- Auditing regulations
- BS WP/vBP- Professional statutes of the chartered accountant/sworn auditor
- Statute of the quality control
- Siegel- VO- Seal Ordinance
- WPBHV- Auditor Professional liability insurance regulations
These legal texts can be found on the Internet at www.wirtschaftsprueferkammer.de under the heading "Service/ Rechtsvorschriften".
The tax advisors Dr. Siegfried Merz, Jochen Numrich, Elizaveta Haag and Jürgen Lauber-Nöll are members of the Chamber of Tax Consultants Hessen, Bleichstraße 1, 60313 Frankfurt am Main.
The legal job title of tax advisor was awarded in the Federal Republic of Germany (Hessen).
The following fee and professional regulations apply:
- StBG- Tax Consultancy Act
- StBVV- Tax consultancy fee regulation
- BOSt- Professional Code of Conduct of the Federal Chamber of Tax Consultants
- DVStB- Ordinance on the implementation of regulations concerning tax advisors, tax agents and tax consulting companies
You can find these legal texts on the Internet at www.bstbk.de under the keyword "Your tax consultant", there "Berufsrecht", retrieve.
The lawyers Dr. Siegfried Merz, Jochen Numrich, and Suzan Sertdere are members of the Frankfurt am Main Bar Association, Bockenheimer Anlage 36, 60322 Frankfurt am Main (§ 5 Sec. 1 No. 5 lit. a TMG).
USt- ID- Nr. Dr. Siegfried Merz: DE 175606113
The legal job title Rechtsanwalt was awarded in the Federal Republic of Germany (Hessen).
The following fee and professional regulations apply (§ 5 Sec.1 No. 5 lit. c TMG):
- BRAO - Federal Lawyers' Act
- BORA - Professional code of conduct for attorneys
- FAO - Specialist attorney regulations
- RVG - Lawyers' Fees Act
- CCBE - Professional Code of Conduct for Lawyers in the European Community
- EuRAG - Law on the activities of European lawyers in Germany of March 9, 2000 (BGBl. p. 182)
- Law Implementing the Directives of the European Community pertaining to the professional law regulating the legal profession.
- These legal texts can be found on the Internet at www.brak.de under the keyword "Berufsrecht".
These legal texts can be found on the Internet at www.brak.de under the keyword "Berufsrecht".
Contact us (§ 5 No. 1 and 2 TMG)
Phone: +49 (0)61 51 - 38 94 0
Fax: +49 (0)61 51 - 38 94 10
D-60594 Frankfurt am Main
Phone: +49 (0)69 - 97 20 50 55
Fax: +49 (0)69 - 17 49 25
Used general terms and conditions
General Terms and Conditions of Contract for Tax Advisors, Tax Agents and Tax Consultancy Companies
The currently valid General Terms and Conditions of Contract for Auditors and Auditing Companies shall apply.
German law applies exclusively. Place of jurisdiction is Darmstadt.
Information on professional liability insurance
HDI Versicherung AG
Scope of Application:
Europe - Plus:
Conditional insurance cover exists in the states of Europe, Turkey, the Russian Federation and the other states of the former Soviet Union as well as non-European territories of European states which belong to the EU or the EEA.
Worldwide insurance cover:
Included is the legal liability from business auditing activities in states not mentioned above, in case the contract between the policyholder and his client is based only on German law. The insurer's obligation to perform is limited in these cases to the legally prescribed minimum insurance sum.
Included is the legal liability arising from business assistance in tax matters concerning the tax law of countries not mentioned above, in case the contract between the policyholder and his client is only based on German law. In these cases, the insurer's obligation to pay benefits is limited to the legally prescribed minimum insurance sum.
In addition, we refer to the legal regulations for professional liability insurance according to § 54 WPO.
Responsible for the content of this website
Dr. Siegfried Merz
The entire content of the homepage is protected by copyright. Neither the texts as such nor their content may be used in any form - directly or in modified form - outside the narrow limits of the copyright law without written permission of the author. All rights are reserved.