Regulatory Information

GGV Grützmacher Gravert Viegener is a Partnerschaft, a partnership with limited professional liability under German law, which is registered in the Partnership Register of the Amtsgericht Frankfurt under No. PR 1508 (Frankfurt and Hamburg offices). The Paris office is a civil law partnership. The addresses of each office are set out in this website under “Locations”. The German titles Rechtsanwalt, Wirtschaftsprüfer, Steuerberater, vereidigter Buchprüfer and Notar are professional titles conferred in the Federal Republic of Germany. Avocat is a professional title conferred in France. Attorney-at-law is a professional title conferred in the USA.

1. Competent Supervisory Authorities:

a) Rechtsanwältinnen and Rechtsanwälte (attorneys), in Frankfurt and Paris:

Rechtsanwaltskammer Frankfurt am Main,
Bockenheimer Anlage 36,
60322 Frankfurt am Main, Germany
Tel. +49 69 170098-01,
www.rechtsanwaltskammer-ffm.de

in Hamburg:

Hanseatische Rechtsanwaltskammer Hamburg,
Bleichenbrücke 9,
20354 Hamburg, Germany,
Tel. +49 40 357441-0,
www.rechtsanwaltskammerhamburg.de

 

b) Avocats (attorneys) in Paris:

Ordre des Avocat à la Cour de Paris,
11, place Dauphine,
F-75053 Paris Louvre RP-SP, France,
Tel. +33 1 44 32 48-48,
www.avocatparis.org

 

c) Attorney-at-Law:

New York State Unified Court System,
Office of Court Administration
4 ESP, Suite 2001
Empire State Plaza
Albany, NY 12223-1450
USA
www.nycourts.gov

 

d) Steuerberater (Tax Advisors) in Frankfurt:

Steuerberaterkammer Hessen,
Gutleutstraße 175,
60327 Frankfurt am Main, Germany,
Tel. +49 69 153002-0,
www.stbk-hessen.de

in Hamburg:

Steuerberaterkammer Hamburg,
Brahmsallee 48,
20144 Hamburg, Germany,
Tel. +49 40 448043-0,
www.stbk-hamburg.de

 

e) Notaries (Notare) in Frankfurt on Main:

Notarkammer Frankfurt am Main,
Bockenheimer Anlage 36,
60322 Frankfurt am Main, Germany,
Tel. +49 69 170098-02,
www.notarkammer-frankfurt.de

2. Regulations Governing the Profession:

a) Attorneys (Rechtsanwälte) in Germany:

(text of regulations available at www.brak.de)

  • Berufsordnung (BORA)
  • Fachanwaltsordnung (FOA)
  • Bundesrechtsanwaltsordnung (BRAO)
  • Rechtsanwaltsvergütungsgesetz (RVG)
  • Code of Conduct for Lawyers in the European Union

 

b) Certified Public Accountants/
Chartered Accountants (Steuerberater):

(text of regulations available at www.bstbk.de)

  • Steuerberatungsgesetz (StBrG)
  • Durchführungsverordnung (DVStB)
  • Steuerberatergebührenverordnung (StBGebV)
  • Berufsordnung der Bundes­steuer­berater­­kammer (BOStB)
  • Fachberaterordnung (FBO)

c) Public Auditors Chartered Accountant (Wirtschaftsprüfer/ vereidigte Buchprüfer)

(text of regulations available at www.wpk.de)

  • Wirtschaftsprüferordnung (WPO)
  • Berufssatzung für Wirtschaftsprüfer und vereidigte Buchprüfer (BS – WP/vBP)
  • Satzung für Qualitätskontrolle
  • Siegel-Verordnung
  • Wirtschaftsprüfer-Berufshaftpflichtverordnung

 

d) Notaries (Notare):

(text of regulations available at www.bnotk.de)

  • Bundesnotarordnung (BNotO)
  • Beurkundungsgesetz (BeurkG)
  • Dienstordnung für Notarinnen und Notare (DONot)
  • Europäischer Kodex des notariellen Berufsrechts

 

e) Attorneys (Avocats) in France:

(text of regulations available at www.avocatparis.org)

Règlement Intérieur du Barreau de Paris

 

f) Attorney at Law

(text of regulations available at https://www.nycourts.gov/admin/oca.shtml)

New York Rules of Professional Conduct

 

3. VAT Identification Numbers:

DE 112 007 120 (German offices)
FR 643 043 489 31 (French office)

 

4. Professional Liability Insurance:

a) Rechtsanwälte (German attorneys), Wirtschaftsprüfer and vereidigte Buchprüfer (German public auditors), Steuerberater (German certified public accountants), Notare (German notaries), are insured by: HDI Versicherung AG, HDI-Platz 1, 30659 Hanover.

Territorial coverage for

Rechtsanwälte: Europe (including Turkey) for advising on and dealings involving European law (including the law of Turkey) and for activities in courts in Europe; worldwide in the amount of the minimum insurance coverage prescribed by law for third-party liability claims enforced against GGV in courts outside Europe;

Wirtschaftsprüfer/vereidigte Buchprüfer: Europe (including non-European territories of European countries that belong to the EU or the EEA), Turkey, the Russian Federation, and the other countries of the former Soviet Union for third-party liability claims enforced in courts in these countries and for those arising from any infringement or non-observance of the laws of these countries; other countries in the amount of the minimum insurance coverage prescribed by law for third-party liability claims arising from an audit of a business and from advising on tax matters on an independent professional basis if the work GGV is retained to perform is governed exclusively by German law;

Steuerberater: Europe (including non-European territories of European countries that belong to the EU or the EEA), Turkey, the Russian Federation, and the countries of the former Soviet Union for third-party liability claims enforced in courts in these countries and for any infringement or non-observance of the laws of these;

countries; for other countries in the amount of four times the minimum insurance coverage prescribed by law for third-party liability claims arising from the infringement or non-observance of foreign laws provided that such occurred while providing independent professional advice on the tax law of these countries if the work GGV is retained to perform is governed by German law;

Notare: worldwide coverage;

 

b) Avocats à la Cour (French attorneys) are insured by: Zurich Insurance PLC, Branch Office for France, 112 avenue de Wagram, 75808 Paris Cedex 17.

The territorial coverage is worldwide.