The professional titles Rechtsanwalt, Steuerberater, vereidigter Buchprüfer and Tax Attorney were conferred in the Federal Republic of Germany.

Rules of Professional Conduct for German Attorneys (Rechtsanwälte):

• Bundesrechtsanwaltsordnung (BRAO)
• Berufsordnung (BORA)
• Fachanwaltsordnung (FAO)
• Gesetz über Vergütung der Rechtsanwältinnen und Rechtsanwälte
• Berufsregelung der Rechtsanwälte der Europäischen Gemeinschaft (EuRAG)
• Law Implementing the Directives of the European Community pertaining to the professional law regulating the legal profession

These rules can be found at www.brak.de, page "Berufsrecht".

Rules of Professional Conduct for German Tax Advisors (Steuerberater):

• Steuerberatungsgesetz (StBerG)
• Durchführungsverordnungen zum Steuerberatungsgesetz (DVStB)
• Berufsordnung (BOStB)
• Steuerberatergebührenverordnung (StBGebV)

These rules can be found at www.bstbk.de, page "Ihr Steuerberater/Berufsrecht".

Legal Disclaimer

The information contained in this website is for general guidance on matters of interest for the personal use of the reader only. Hess + Blank accept no responsibility for any actions taken as response hereto. The information is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax or other professional advice or services. As such, it should not be used as a substitute for consultation

Neither the information in this website nor any further informative material sent to you on request form a contract relationship between you and Hess + Blank. While we have made any attempt to ensure that the information contained in this website has been obtained and arranged with due care, Hess + Blank are not responsible for any inaccuracies, errors or omissions of this information. Certain links in this website connect to other websites maintained by third parties over whom Hess + Blank have no control. Hess + Blank make no representations as to the accuracy or any other aspect of information contained in other websites.

Hess + Blank reserve the rights to change or update the information, products or services contained in this website at any time without separate announcement. Any relationship arising out of this information shall be exclusively governed by the laws of Germany. The exclusive place of jurisdiction for any action or other legal proceedings against Hess + Blank arising out of or in connection with the information contained in this website shall be Germany.

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