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This website is operated by Haarmann Partnerschaftsgesellschaft with registered offices in Frankfurt am Main. Haarmann Partnerschaftsgesellschaft is a partnership under German law of attorneys, tax advisors and public accountant, registered with the Partnerschaftsregister of the local court (Amtsgericht) of Frankfurt am Main, PR 1574.

Partners of the Haarmann Partnerschaftsgesellschaft:

PROF. DR. WILHELM HAARMANN
Attorney, Auditor and Tax Consultant

DR. JAN WILDBERGER
Attorney and Solicitor (England & Wales)

FRANCIS M. BELLEN
Attorney

DR. CHRISTOPH SCHMITT
Attorney

JANA KLOTZ
Attorney

KLAUS MOHR
Attorney

Professional titles of the Firm's Members:

Rechtsanwälte (Deutschland)
Solicitors (England & Wales)
Wirtschaftsprüfer (Deutschland)
Steuerberater (Deutschland)

Admission of the Firm's Members:

Unless otherwise stated, all Attorneys, Auditors and Tax Advisors of the Firm are admitted to practice in Germany.

All German Attorneys of the Firm are members of the Rechtsanwaltskammer (Chamber of Attorneys) of Frankfurt am Main:

Rechtsanwaltskammer Frankfurt am Main
Bockenheimer Anlage 36
60322 Frankfurt am Main
Telephone +49 (0) 69 17 00 98-01
Telefax +49 (0) 69 17 00 98-50
URL www.rechtsanwaltskammer-ffm.de
E-Mail info@rechtsanwaltskammer-ffm.de

All Auditors are a member of the Wirtschaftsprüferkammer (Chamber of Auditors).

Wirtschaftsprüferkammer (WPK)
Rauchstraße 26
10787 Berlin
Telephone +49 (0) 30 72 61 61-0
Telefax +49 (0) 30 72 61 61-212
URL www.wpk.de
E-Mail admin@wpk.de

Landesgeschäftsstelle Hessen
Böhmerstraße 11
60322 Frankfurt am Main

All German Tax Advisors of the Firm are members of the Steuerberaterkammer (Chamber of Tax Advisors) of Hessen:

Steuerberaterkammer Hessen
Gutleutstraße 175
60327 Frankfurt am Main

Telephone +49 (0) 69 15 30 02-0
Telefax +49 (0) 69 15 30 02-60
URL www.stbk-hessen.de
E-Mail geschaeftsstelle@stbk-hessen.de

Regulatory Authority for Tax Advisors of the Firm:

Hessisches Ministerium der Finanzen
Friedrich-Ebert-Allee 81
65185 Wiesbaden

Professional Regulations:

The following professional regulations apply to Attorneys admitted in Germany

- Bundesrechtsanwaltsordnung (BRAO) (Federal Regulations for Attorneys)
- Rechtsanwaltsvergütungsgesetz (RVG) (Federal Regulations for Attorneys� Fees)
- Berufsordnung (BORA) (Professional Regulations for Attorneys)
- Fachanwaltsordnung (FAO) (Regulations on Specialist Attorneys)

All provisions can be downloaded at www.brak.de

The following professional regulations apply to Solicitors admitted in the UK or Wales

- Law Society's Guide to Professional Conduct
- Solicitors' Financial Services (Conduct of Business) Rules 2001

All provisions can be downloaded at www.lawsociety.org.uk

The following professional regulations apply for Auditors admitted in Germany

- Wirtschaftsprüferordnung (WPO mit WPOÄG) (Auditor�s Regulations)
- Berufssatzung Wirtschaftsprüfer (BS WP/vBP) (Professional Articles for Auditors and sworn accountants)
- Satzung für Qualitätskontrolle (Quality Control Articles)
- Siegelverordnung (Siegel VO) (Sealing regulations)
- Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV) (Auditors� Professional Liability Regulation)

All provisions can be downloaded at www.wpk.de (under the heading Service/ Rechtsvorschriften)

The following professional regulations apply to Tax Advisors admitted in Germany

- Steuerberatungsgesetz (StBerG) (Act on Tax Advisors)
- Durchführungsverordnung zum Steuerberatungsgesetz (DVStB) (Regulations implementing the Act on Tax Advisors)
- Berufsordnung für Steuerberater (BOStB) (Professional Regulations of the Chamber of Tax Advisors)
- Steuerberatergebührenverordnung (StBGebV) (Tax Advisors� Fee Regulation)

All provisions can be downloaded at www.bstbk.de (under the heading downloads/ Berufsrecht)