Legal Notice

Information according to the requirements of the telemedia law (TMG)




Responsible for the content:
KHS Kempis Kleinlosen Partnerschaftsgesellschaft mbB
Wirtschaftsprüfer Steuerberater



The Company is represented by:
Andreas Kempis
Johannes Matthias Kleinlosen



Partnership register:
Register court: Local Court Essen
Registration number: PR 2952



UStId. no:
VAT ID No.: DE 212751157



Office address:
Wilhelm-von-Capitaine-Straße 20
D-50858 Cologne
Phone: +49 (221) 94885 0
Fax: +49 (221) 94885 25





Responsible according to § 55 Abs. 2 RstV (V.i.S.d.P.):
Andreas Kempis
Johannes Matthias Kleinlosen



Data protection officer:
WP/StB Andreas Kempis
Wilhelm-von Capitaine-Straße 20
50858 Cologne
Phone: +49 (221) 94885 0



Professional liability insurance:
Zurich Insurance plc
Office Germany
Platz der Einheit 2, 60327 Frankfurt am Main
Register Court: Frankfurt am Main HRB 88353



Area of application:
Insured is the professional activity in Germany, in the member states of the EU, in Turkey and in the states on the territory of the former Soviet Union, including Lithuania, Estonia and Latvia.

Information according § 2 DL-InfoV:



Job titles:
The legal professional titles „Tax consultant“ and „Certified Public Accountant“ were awarded in Germany.



Supervisory authorities:


Chamber of Tax Consultants Cologne
Corporation under public law


Gereonstraße 34-36
50670 Cologne
Phone: +49 221 33643 0
Fax: +49 221 33643 43





Chamber of Certified Public Accountants
Corporation under public law


Rauchstraße 26
10787 Berlin
P.O. Box 30 18 82
10746 Berlin
Phone: +49 30 726161 0
Fax: +49 30 726161 212



Professional Regulations:



For Tax Consultants apply:

  • Tax consulting law (StBerG)
  • Implementing regulation to the tax consulting law (DVStB)
  • Professional code of conduct for Tax consultants (BOStB)
  • Tax Consultant fee regulation (StBVV)
  • The regulations can be viewed at the Federal Chamber of Tax Consultants (there under Downloads).



Apply to Certified Public Accountants:

Law on a professional code of conduct for Certified Public Accountants (Wirtschaftsprüferordnung – WPO) Examination regulations (PrüfO) Ordinance on the Design of the Seal of Certified Public Accountants and others (Seal Ordinance) Ordinance on the Professional Liability Insurance of Certified Public Accountants and Sworn Auditors (WPBHV) Professional statutes for Certified Public Accountants and sworn auditors The regulations can be viewed at the Chamber of Certified Public Accountants at (under Legal Provisions).