According to Article 5 of the German Telemedia Act
PBS Pekala und Partner mbB
Tax Advisor Company
Am Hoppenhof 32
Authorized representatives are:
Graduate in finance Martin Pekala, Tax Advisor
Nils Hoefer, Lawyer, Tax Advisor
Phone: +49 5251/54638-0
We are neither willing nor obliged to take part in dispute settlement proceedings before a consumer arbitration board.
Partnership Register at District Court Essen PR 2718
Turnover Tax Identification Umber, in accordance with Paragraph 27a of the Turnover Tax Act: DE285267822
Responsible supervisory authorities and chambers responsible for our professionals are:
Chamber of Tax Advisors Westphalia-Lippe, Erphostraße 43, 48145 Münster
Chamber of Lawyers Hamm, Ostenalle 18, 59063 Hamm
The partners of PBS Pekala und Partner mbB tax consulting company use the legal job titles “tax advisor” and “lawyer”. All professional titles have been awarded in the Federal Republic of Germany.
Professional regulations for tax advisors: Tax Advisory Act (StBerG), Ordinance on the Implementation of the Regulations on Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB), Statutes on the rights and obligations in the exercise of the professions of tax advisors and tax agents (Professional Code - BOStB), Remuneration Ordinance for Tax Advisors, Tax agents and tax consultancy companies (Tax Consultant Remuneration Ordinance - StBVV). The regulations can be viewed at the Federal Chamber of Tax Consultants at www.bstbk.de (under downloads/Berufsrecht).
Professional regulations for lawyers: Federal Lawyers 'Act (BRAO), Professional Code for Lawyers (BORA), Law on the Remuneration of Lawyers (RVG), Specialist Lawyers' Regulation (FAO), Law on the Activities of European Lawyers in Germany (EuRAG), professional rules for lawyers of European Union (CCBE professional rules), professional additions to the Anti-Money Laundering Act (GwG), ordinance on lawyers’ directories and special electronic lawyers' mailboxes. The regulations can be viewed at the Federal Chamber of Lawyers at www.brak.de (under Professional Law).
The German law applies. The place of jurisdiction is Paderborn.
For professional activity as a tax consultant, a legally prescribed professional liability insurance has been taken out with HDI Versicherung AG, HDI-Platz 1, 30659 Hanover. The insurance cover meets at least the requirements of Section 67 of the Tax Advisory Act (StBerG), and Section 51 of the Ordinance on Implementing the Regulations on Tax Advisors, Tax Agents and Tax Advisory Companies (DvStB), particularly with regard to the spatial scope.
- Federal Republic of Germany.
- Other European countries, Turkey, Russian Federation and the other states of the former Soviet Union as well as non-European territories of European states belonging to the EU or the EEA. Liability claims are insured, (1) which are asserted before the courts of these countries and (2) from the violation or non-compliance with the law of these countries.
- Worldwide, in the amount of the legally prescribed minimum sum insured for liability claims, from the violation or non-compliance with foreign law, insofar as they arose in the course of business assistance in tax matters relating to the tax law of these countries and the order is based only on German law. In these cases, the insurer's obligation to provide benefits is limited to four times the statutory minimum insured sum. If the agreed contract coverage is less than four times the amount of the minimum insurance coverage, the insurer's obligation to provide benefits is limited to the contract coverage in the cases mentioned.
- The insurance cover does not relate to liability claims that are asserted from activities that are carried out through branches or other consulting offices abroad, unless these are included by special agreement.
The insurance cover does not relate to liability claims that are asserted from activities that are carried out through branches or other consulting offices abroad, unless these are included by special agreement.
Responsible in accordance with Article 10 paragraph 3 of the Federal Act on Media Services:
Martin Pekala und Nils Hoefer
PBS Pekala und Partner mbB
Tax consulting company
Am Hoppenhof 32, 33104 Paderborn
Phone: +49 5251/54638-0
Fax: +49 (0)5251/54638-99
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Design and implementation of the website: SILBERWEISS Werbeagentur
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