Legal Notice

Details in accordance with Art. 5, 6 German Broadcast Media Act (Telemediengesetz – TMG) and Art 2 DL-InfoV

Denise Rose

Wirtschaftsprüferin – German public auditor

Steuerberaterin – German tax advisor

Fachberaterin für Internationales Steuerrecht – Certified tax advisor for international taxation

Certified Public Accountant


Diefenbachstraße 23

81479 Munich


E-mail: info(at)

Telephone number: +49 (89) 69 79 79 68

Telefax number: +49 (89) 69 77 76 58


EU VAT identification number: DE 268089729

Wirtschaftsprüferin and Steuerberaterin

The legal professional titles ‘Wirtschaftsprüferin’ and ‘Steuerberaterin’ were granted in the Federal Republic of Germany.

The responsible supervisory body for public auditors: Wirtschaftsprüferkammer (WPK), Rauchstraße 26, 10787 Berlin,

Professional regulations: Public auditors are subject to the following professional regulations:

  • Commercial Code (Handelsgesetzbuch – HGB)
  • Public Accountant Act (Gesetz über eine Berufsordnung der Wirtschaftsprüfer – WPO)
  • Auditors Professional Code of Conduct (Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer – BS WP/vBP)
  • Statute on Quality Assurance (Satzung für Qualitätskontrolle)
  • Act on the Application of the Professional Seal (Siegelverordnung)
  • Act on the Professional Indemnity Insurance for Auditors (Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung – WPBHV).

These regulations are published on the homepage of the Wirtschaftsprüferkammer as follows: The commercial code is published on the following website:

The responsible supervisory body for tax advisors in Munich: Steuerberaterkammer München, Nederlinger Straße 9, 80638 Munich,

Professional regulations: Tax advisors are mainly subject to the following professional regulations:

  • Tax Advisory Act (Steuerberatungsgesetz – StBerG)
  • Tax Advisory Ordinance (Durchführungsverordnung zum Steuerberatungsgesetz – DVStB)
  • Tax Advisors Professional Code of Conduct (Berufsordnung der Bundessteuerberaterkammer – BOStB)
  • Tax Preparer’s Schedule (Steuerberatervergütungsverordnung – StBVV)

These regulations are published on the homepage of the Bundessteuerberaterkammer as follows:

Certified Public Accountant

The legal professional title ‘Certified Public Accountant’ was granted in the United States of America.

The responsible supervisory body for Certified Public Accountants in Illinois/USA: Illinois Department of Professional Regulation, 320 West Washington Street, Springfield IL 62786, USA,

IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the IRS, I inform you that any U.S. federal tax advice contained in this information with respect to U.S. federal tax issues was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding any penalties under the Internal Revenue Code that may be imposed on a taxpayer, or (ii) promoting, marketing, or recommending to another party any transaction or matter that is contained in this information.

Professional indemnity insurance

Versicherungsstelle Wiesbaden, Dotzheimer Straße 23, 65185 Wiesbaden

The geographical limits of the insurance comprises services at least performed in the EU member states and complies with the minimum requirements of Art. 54 Public Accountant Act in connection with Act on the Professional Indemnity Insurance for Auditors, Art. 67 Tax Advisory Act and Art. 51 Tax Advisory Ordinance.


Marek & Beier Photographers ‘I am a Woman’