Image: Legal Notice

Legal Notice

Specifications as per Sec. 5 German Telemedia Act (TMG) and Sec. 2 Ordinance on Service Providers’ Duty to Inform (DL-Info V)


Hennerkes, Kirchdörfer & Lorz (Civil Law Partnership – Gesellschaft bürgerlichen Rechts)
Jahnstraße 43, D-70597 Stuttgart
Telephone +49 (0)711 72579-0

VAT ID. No. DE 147513532

Professional liability insurance:
Allianz-Versicherungs AG, Königinstraße 28, 80802 Munich

The geographical scope of the insurance protection covers activities in the member countries of the European Union.


Rechtsanwalt Prof. Dr. Dr. h.c. mult. Brun-Hagen Hennerkes
Rechtsanwalt Prof. Rainer Kirchdörfer
Rechtsanwalt Prof. Dr. Rainer Lorz, LL.M.
Rechtsanwalt Prof. Dr. Andreas Wiedemann
Rechtsanwalt Prof. Dr. Rainer Kögel
Rechtsanwalt Dr. Thomas Frohnmayer
Steuerberater Dr. Bertram Layer
Rechtsanwalt Dr. Michael Breyer, LL.M.
Steuerberaterin Andrea Seemann
Rechtsanwalt Dr. Christian Klein-Wiele
Rechtsanwalt Dr. Florian Reinhart, LL.M., Attorney-at-Law (New York)

Legal professional titles for lawyers:

All lawyers of the law firm Hennerkes, Kirchdörfer & Lorz are admitted as lawyers in the Federal Republic of Germany and are members of the Stuttgart Bar Association.


Stuttgart Bar Association
Königstraße 14, D-70173 Stuttgart,

The following professional laws and regulations are applicable for lawyers:

BRAO – Federal Code for Lawyers
BORA – Federal Rules of Conduct for Lawyers
Code for Specialist Lawyers
RVG – Law on the Remuneration of Lawyers
CCBE – Code of Conduct for European lawyers
EURAG – Law regulating the activity of European lawyers in Germany

These laws and regulations for lawyers are available on the website of the Federal Law Society:

Legal professional titles for tax consultants:

The stated professional title “Tax consultant” was acquired by Dr. Bertram Layer and Ms. Andrea Seemann in the Federal Republic of Germany.

Dr. Bertram Layer, Ms. Andrea Seemann and Dr. Sebastian Matenaer are licensed to work as tax consultants in the Federal Republic of Germany. As tax consultants they are subject to the authority of the Chamber of Tax Consultants, Stuttgart.


Stuttgart Bar Association
Hegelstraße 33
70174 Stuttgart
Email: mail@stbk-stuttgart de

The following professional laws and regulations are applicable for tax consultants:

StBerG – Tax Advisory Act
DVStB – Regulation regarding the Tax Advisory Act
BOStB – Professional Code for Tax Advisors
StBGebV – Regulation on Tax Advisors’ Fees

These laws and regulations for tax consultants are available on the internet page of the Federal Chamber of Tax Consultants:

Concept and Design:
Internet and graphic design
Furthmühlgasse 2, 99084 Erfurt

Photography: Tom Pingel –