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Legal notice

Schaffer & Partner mbB
Steuerberater, Wirtschaftsprüfer, Rechtsanwälte

Äußere Sulzbacher Straße 118
90491 Nuremberg

Phone+49 911 9 59 98 – 0
Fax+49 911 9 59 98 – 100

Partnership register
Dr. Horst Schaffer, Dipl.-Kfm., auditor, tax consultant
Thomas Schrepfer, Dipl.-Kfm., tax consultant
Ralph Winterhalter, Dipl.-Betrw. (FH), tax consultant
Sabine Erhardt, Dipl.-Betrw. (FH), auditor, tax consultant
Angelika Bisch, Dipl.-Kfm., tax consultant
Sophia Schmid, lawyer
Günther Mederer, lawyer
Matthias Braun, lawyer

VAT ID number

Partnership Register
PR 285 AG Nürnberg

Schaffer WP Partner GmbH

Äußere Sulzbacher Straße 118
90491 Nuremberg

Phone+49 911 9 59 98 – 0
Fax+49 911 9 59 98 – 100

General Managers
Dr. Horst Schaffer Dipl.-Kfm., auditor, tax consultant
Sabine Erhardt, Dipl.-Betrw. (FH), auditor, tax consultant

VAT ID number

Commercial register
Court of Nuremberg, HRB 19712

Professional liability

The occupation is secured by a property damage liability insurance at HDI Versicherung AG, this applies throughout the EU in relation to the risks insured.

HDI Versicherung AG
Dürrenhofstraße 6

Supervisory authority for public accountants

Zuständige Aufsichtsbehörde der Wirtschaftsprüfer

Körperschaft des öffentlichen Rechts

regional office Berlin
Rauchstraße 26
10787 Berlin

Phone +49 30 726161-190
Fax +49 30 726161-199
E-mail lgs-berlin@wpk.de
Website www.wpk.de

Supervisory authority for tax advisors

Cologne Chamber of Tax Consultants Corporate body under public law Nuremberg corporation under public law

Karolinenstraße 28
90402 Nuremberg

Phone +49 911 94626-0
Fax +49 911 94626-30
E-mail info@stbk-nuernberg.de
Website www.stbk-nuernberg.de

Supervisory authority for the legal professions

Bar association Nuremberg

Fürther Straße 115
90429 Nuremberg

Phone +49 911 92633-0
Fax +49 911 92633-33
E-mail info@rak-nbg.de
Website www.rak-nbg.de

Professional title

The legal professional titles “Wirtschaftspruefer/vereidigter Buchpruefer [Accountant/Auditor]”, “Steuerberater [Tax Advisor]” and “Rechtsanwalt [Lawyer]” have been awarded within the Federal Republic of Germany. State of accreditation is the Federal Republic of Germany.

Professional codes and regulations

For public accountants

  • Code for Qualified Public Accountants [WPO]
  • Professional Charter for Qualified Public Accountants / Certified Auditors [BS WP/vBP]
  • Quality Control Charter [Satzung für Qualitätskontrolle]
  • Official Seal Code [Siegelverordnung]
  • German Public Accountants Professional Liability Insurance Ordinance [Wirtschaftsprüfer-Berufshaftpflicht-Verordnung]

The codes and regulations are available for your perusal at www.wpk.de (under Service/Rechtsvorschriften).

For tax advisors

  • German Tax Consulting Act [StBerG]
  • German Ordinance for the Implementation of the provisions regarding tax advisors, tax agents and tax consulting companies [DVStB]
  • Professional Code for Tax Consultant Chambers [BOStB]
  • German Tax Consulting Fee Ordinance [StBGebV]

The codes and regulations are available for your perusal at http://www.bstbk.de (under Downloads/Berufsrecht).

For lawyers

  • German Legal Professions Act [BRAO]
  • German Legal Fees Ordinance [BRAGO]
  • German ordinance governing legal specialisms [FAO]
  • Professional regulations concerning legal professions in the European Union
  • Payment of Legal Professionals Act [RVG]

See the website of the Chamber of Lawyers at www.brak.de for more details on the regulations.

Design and implementation of the website

Wiadok Wirtschafts-Archiv mit Dokumentation Becker GmbH & Co. KG

Portastraße 2
32423 Minden

Phone: +49 571 38651 – 0
Fax: +49 571 38651 – 499
E-mail: info@wiadok.de
Website: www.wiadok.de


Uwe Mühlhäußer – www.uwe-muehlhaeusser.de
Anne Schamberger – www.foto-studio-schamberger.de

Basic orientation of the website

The website contains non-political news with regard to fiscal, social and economic law and primarily addresses the clients of our company.


With this website, the author intends to provide information completely and correctly to the best of his knowledge and belief and keep this information updated. Nevertheless, the author assumes no liability whatsoever for damage that may result from the use of the information provided – even if the damage results from the use of possibly incomplete or erroneous information. Liability for the contents of the linked pages is hereby excluded, since the author cannot influence the contents of the linked pages. Therefore liability for the contents of the pages to which the pages of this website are linked shall lie solely with the provider of the other website – in no event with the party referring to an external publication and contents by way of a link. If linked pages (particularly through a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such contents on the linked pages, then he shall cut off the link to such pages immediately.


The content of the contents of this website created by the author himself is copyrighted. The information provided is intended for personal use only. It is prohibited to use any content of this website in violation of the provisions of the Copyright Act – in particular further use as in publications, copies and any form of commercial use and the transmission to third parties – also in part or in processed form – without the author’s explicit approval.

Information content

The information in this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the correctness, completeness, quality or up-to-dateness of the information provided.

Legal effectiveness

By using this website, the user is subject to the Terms and Conditions of Use hereunder. These Terms and Conditions of Use are part of the www presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with the current legislation, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected thereby.

Privacy Policy Statement

Our Privacy Policy Statement specifies the information we collect, explains the reasons we do so and indicates how we use this information.

Information we collect

We collect information that you expressly provide us with or allow us to identify.

Contact form

Of the information you provide by completing the contact form, we store your name and your postal as well as your e-mail address until your inquiry has been fully processed. We do not use your data for other purposes than your inquiry. By sending your data along with the contact form, you authorise us to store and process your name and your postal as well as your e-mail address for the purpose of fully processing your inquiry.

Please note that online data transmission (e.g. in communication by e-mail) may be prone to security gaps. It is impossible to fully protect the data against third-party access.

Your right to be informed

At your request, we are happy to advise you free of charge on whether, and which of, your personal data has been stored and processed. We correct incorrect data as soon as we become aware of an inaccuracy.


Please address all inquiries, explanations and questions relating to data use to nue@schaffer-partner.de.

Right of revocation

You have the right to revoke any consent given for the use of your personal data at any time. Please send an e-mail to nue@schaffer-partner.de; we will delete your data without undue delay.