Sonnemann & Partner
Gesellschaft bürgerlichen Rechts
Steuerberater, Wirtschaftsprüfer
65779 Kelkheim
Frankenallee 16
Telefon: (06195) 99 22-0
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Responsible for content

Sonnemann & Partner
Gesellschaft bürgerlichen Rechts

Christian Sonnemann

Contact Persons
Erik Sonnemann
Certified Public Accountant
Certified Management Accountant

Sieglinde Kriest

Elisabeth Schmitt

Frankenallee 16
65779 Kelkheim, Germany
Telephone: +49 (0) 61 95 - 99 22 0
Fax: +49 (0) 61 95 - 99 2222
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Web Design and Implementation
Auf dem Sonnenberg 42 
50389 Wesseling, Germany
Telephone: +49 (0) 2236 / 393753
Fax server: +49 (0) 2236 / 393768 
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Required Information
In accordance with the statutory framework conditions for electronic business transactions (Elektronischer-Geschäftsverkehr-Vereinheitlichungsgesetz, Electronic Commerce Harmonization Act, abbreviated EIGvG, BGBI. (Federal Law Gazette) I 2007, 179), we are required to provide the following information: the regulatory bodies with jurisdiction are the Steuerberaterkammer (Chamber of Tax Advisors) of Cologne, the Wirtschaftsprüferkammer (Chamber of Auditors) of Berlin, and the Steuerberaterkammer (Chamber of Tax Advisors) of Frankfurt.
The professional titles of "Steuerberater" (tax advisor) "Wirtschaftsprüfer" (auditor) and "vereidigter Buchprüfer" (sworn auditor), which are regulated by law, were granted in the Federal Republic of Germany (Federal State of North Rhine-Westphalia).

Regulations as to the exercise of professions
The following are the main regulations that apply to auditors and sworn auditors:
The Wirtschaftsprüferordnung (Auditors' Code, abbreviated WPO)
Berufssatzung für Wirtschaftsprüfer / vereidigte Buchprüfer (Professional Statutes for Auditors / Sworn Auditors, abbreviated BS WP/vBP)
Satzung für Qualitätskontrolle (Quality Control Statutes)
Siegelverordnung (Official Seal Ordinance)
WirtschaftsprüferBerufshaftpflichtverordnung (Ordinance on Professional Liability of Auditors)

The following are the main regulations that apply to tax advisors:
Steuerberatungsgesetz (Tax Advising Act, abbreviated StBerG)
Durchführungsverordnung zum Steuerberatungsgesetz (Regulations for Implementation of the Tax Advising Act, abbreviated DVStB)
Berufsordnung der Bundessteuerberaterkammer (Professional Regulations of the Federal Chamber of Tax Advisors, abbreviated BOStB)
Steuerberatergebührenverordnung (Regulations on Tax Advisors' Fees, abbreviated StBGebV)
Verordnung über die Berufsausbildung zum/zur Steuerfachangestellten (Regulations on Vocational Training as Tax Specialists)

The professional regulations can be obtained from the Bundessteuerberaterkammer (Federal Chamber of Tax Advisors) and the Wirtschaftsprüferkammer (Chamber of Auditors) of Berlin.

Legal Notices

Sending e-mails to us from our website does not have the effect of meeting a particular deadline. We would also like to point out that communicating by e-mail via the Internet is not secure and that it is possible for third parties to view and manipulate data. We therefore cordially ask that you understand that we are not liable for either the content or the possible manipulation of the content of any e-mails. Our firm takes all the appropriate precautions to protect against viruses. In the mutual interests of smooth communication, we ask that you also use virus software and, as a basic principle, use a virus program to check any files attached to e-mails before sending or opening them, because we assume no liability whatsoever for damage or loss that could occur as a result of viruses.

Content of Our Website
We make every effort to offer our website in updated form, with correct content, and in full at all times. We cannot, however, completely rule out any and all errors.
We assume no liability for the information provided in our website being up to date or complete or for the accuracy of its content, unless the errors in question were included therein intentionally or through gross negligence. This refers to possible damage or losses, of a tangible or intangible nature, sustained by third parties as a result of the use of this website.

The layout of the homepage, the graphics and images used, the compilation, and individual texts are protected under copyright.

We reserve all rights, including the right to photocopy, reproduce, and disseminate this material by means of special processes (for example, data processing, data storage media, and data networks), in full or in part.

External References and Links
In its judgment dated May 12, 1998, the Landgericht (Regional Court) of Hamburg held that those who present links may share in the responsibility for the content of the page linked to. According to this judgment, parties may avoid this only by expressly distancing themselves from such content.

Our pages incorporate links to pages on the Internet whose content and updating is outside of our control. The following applies to all such links:

"The firm has no influence on the design and content of third-party Internet pages. It therefore distances itself from all third-party content, even if a link to such external pages appears on our pages."

This declaration applies to all links displayed on our homepage and for all content of the pages to which such links refer.

Data Protection
If and insofar as there is an option to enter personal data (e-mail addresses, names, addresses) within our website, such information is entered on a voluntary basis. We expressly declare that we will not disclose such information to third parties.

Legal Validity
This disclaimer is part of our website. If and insofar as individual clauses or portions of this text no longer correspond in full to applicable law, the remaining portions of this declaration shall be unaffected by such circumstance.