Imprint
Responsible service provider as defined by Sec. 5 Telemediengesetz (TMG) [German Telemedia Act]
iovos services GmbH & Co. KG Adlerstr. 22 90403 Nuernberg Registered office: Nuernberg Amtsgericht Nuernberg [Local Court], HRA 15259
General partner:
iovos consult GmbH Registered office: Nuernberg Amtsgericht Nuernberg [Local Court], HRB 22524 VAT ID: DE246780008
Managing Directors: Sven Schmiedel Ulrich Schmelmer
tel. 0911/274 23 23 – 0 fax 0911/274 23 23 – 10
email: info@iovos.de
The legal, tax, auditing, and economic mediation services offered on this website are not rendered by iovos services GmbH & Co. KG. The services are rendered by independent professional groups
- iovos Rechtsanwaelte Schmiedel Schmelmer PartG
- iovos Steuerberatungsgesellschaft Ammon Prestel PartG
- iovos AUDIT GmbH Wirtschaftspruefungsgesellschaft
- iovos consult GmbH
- iovos Schmid GmbH Steuerberatungsgesellschaft
- iovos Confirmatio GmbH Wirtschaftsprüfungsgesellschaft
and the accredited attorneys, auditors, tax consultants working for these entities; they are subject to the applicable professional law regulations. The titles Rechtsanwalt [attorney at law], Steuerberater [tax consultant]. Wirtschaftspruefer [auditor] were awarded in the Federal Republic of Germany.
Professional law regulations
Rechtsanwaelte [attorneys at law]
- BRAO – Bundesrechtsanwaltsordnung [Federal Regulations for Attorneys]
- BORA – Berufsordnung fuer Rechtsanwaelte [Professional Code of Conduct for Attorneys]
- FAO – Fachanwaltsordnung [Certified Attorneys Regulations]
- RVG – Rechtsanwaltsverguetungsgesetz [Law on Legal Fees]
- BRAGO – Bundesrechtsanwaltsgebuehrenordnung [Federal Regulations on Legal Fees]
- CCBE – Berufsregeln der Rechtsanwaelte der Europaeischen Gemeinschaft [Professional Code of Ethics of the European Union for Attorneys]
Wirtschaftspruefer [auditors]
The auditors' profession is primarily subject to the following regulations:
- Wirtschaftsprueferordnung (WPO) [Public Accountants Regulations],
- Berufssatzung fuer Wirtschaftspruefer / vereidigte Buchpruefer (BS WP/vBP) [Professional Code of Conduct for Auditors/Certified Accountants],
- Satzung fuer Qualitaetskontrolle [Quality Assurance Statute],
- Siegelverordnung [Regulations Regarding Seals],
- Wirtschaftspruefer-Berufshaftpflichtversicherungsordnung [Regulations Regarding Auditors' Professional Liability Insurance]
Steuerberater [tax consultants]
The tax consultants' profession is primarily subject to the following regulations:
- Steuerberatungsgesetz (StBerG) [Tax Consulting Services Act]
- Durchfuehrungsverordnungen zum Steuerberatungsgesetz (DVStB) [Regulating Ordinances relating to the StBerG]
- Berufsordnung (BOStB) [Professional Code of Conduct]
- Steuerberatergebuehrenverordnung (StBGebV) [Regulations on Tax Consulting Fees]
For more information regarding the professional law regulations see the websites of the respective associations:
- Bundesrechtsanwaltskammer [Federal Bar Association]: www.brak.de
- Wirtschaftsprueferkammer [Federal Association of Auditors]: www.wpk.de
- Bundessteuerberaterkammer [Federal Tax Consultants Association]: www.bstbk.de
The professionals are accredited with the following associations:
Rechtsanwaelte [attorneys at law]
Sven Schmiedel Ulrich Schmelmer Elke Saffer Silke Laudi Tania Saha
RAK Nuernberg [Nuernberg Bar Association] Fuerther Strasse 115 90429 Nuernberg tel. 0911/92633-0 fax 0911/92633-33 Internet: www.rak-nbg.de
Jörn Hadler
RAK Hamburg [Hamburg Bar Association] Bleichenbrücke 9 20354 Hamburg tel. 040/35 74 41-0 fax 040/35 74 41 41 Internet: www.rechtsanwaltskammerhamburg.de
Wirtschaftspruefer [auditors]
Stefan Prestel Jörg Ammon Markus Schmid
Wirtschaftsprueferkammer [Auditors Association] Rauchstr. 26 10787 Berlin tel. 030/726161/0 fax 030/726161/212 Internet: www.wpk.de
Steuerberater [tax consultants]
Jörg Ammon Stefan Prestel Markus Schmid Franz Schmid
Steuerberaterkammer Nuernberg [Nuernberg Tax Consultants Association] Duerrenhofstr. 4 90402 Nuernberg tel. 0911/94626-0 fax 0911/493389 Internet: www.stbk-nuernberg.de
Legal disclaimer
The webpages of iovos services GmbH & Co. KG offer free-of-charge queries or downloads of presentation material regarding various topics that are subject to copyright.
The contents reflect the personal opinion of the respective author at the date on which it was rendered and are for general information purposes only; they are neither provided for the purpose of or appropriate to serve as consulting services in the individual case. The contents were structured to basically present or comment on individual aspects (e.g. for presentations) and therefore were not prepared to serve as conclusive information regarding certain aspects or make consulting services in individual cases obsolete in part or as a whole.
Each user may query, download, store and print the contents provided on these webpage for personal and non-commercial use, if and as far as such user complies with any copyright (e.g. sources) and other protected contents. The user shall not - for public or commercial purposes - present, state, forward, copy, distribute, alter, transfer, let, make available for downlod or broadcase as images, audio or radio broadcasts any contents (including text, images, audio, video, Powerpoint, Adobe Acrobat, Word or other files) without the prior written approval of iovos.
To the extent that links are provided to other websites (hyperlinks), such links do not reflect the opinion or contents of iovos.