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Erlanger Treuhand GmbH Wirtschaftsprüfungsgesellschaft

Am Weichselgarten 28
91058 Erlangen
Tel: +49 9131 6906-0
Fax: +49 9131 6906-210
E-Mail: [email protected]

Auditing company (limited liability company)
Managing directors:
Ulrich Bail (lawyer, tax consultant, auditor)
Tobias Troeger (lawyer)
Am Weichselgarten 28
91058 Erlangen

Registered office: Erlangen
VAT identification number: DE 229 231 982
Local Court Fürth HRB 5871
Country of registration: Germany
Supervisory authority and chamber: Chamber of Auditors (Wirtschaftsprüferkammer, KöR), Rauchstraße 26, 10787 Berlin

Erlanger Treuhand GmbH Wirtschaftsprüfungsgesellschaft is not willing and not obliged to take part in alternative dispute resolution proceedings before an alternative dispute resolution entity.

Professional liability insurance:
HDI-Gerling Firmen und Privat Versicherungs AG
Dürrenhofstraße 6, 90402 Nuremberg
Territorial application of the professional liability insurance:
1. Germany
2. All other European countries, Turkey as well as the states on the territory of the former Soviet Union including Lithuania, Latvia and Estonia.
The insurance covers liability claims
(1) that are asserted before the courts of these countries as well as
(2) the violation or non-compliance with the law of these countries.
3. For countries not mentioned before
(1) from business auditing activities when the mandate is solely based on German law,
(2) from business assistance on tax issues regarding the fiscal legislation of countries that have not been mentioned before, when the mandate is solely based on German law. In both cases, the insurance coverage is limited to the minimum insurance sum required by law.
4. Worldwide for liability claims
concerning activities practiced via establishments, branch offices or other helpdesks abroad. In this case, liability claims are limited to the minimum insurance sum required by law.

ETH Erlanger Treuhand GmbH Wirtschaftsprüfungsgesellschaft

Am Weichselgarten 28
91058 Erlangen 
Tel: +49 9131 6906-841
Fax: +49 9131 6906-890
E-Mail: [email protected]

Auditing company (limited liability company)
Managing directors:
Ulrich Bail (lawyer, tax consultant, auditor)
Tobias Troeger (lawyer)
Am Weichselgarten 28
91058 Erlangen

Registered office: Erlangen
VAT identification number: DE 234 473 573
Local Court Fürth HRB 9717
Country of registration: Germany
Supervisory authority and chamber: Chamber of Auditors (Wirtschaftsprüferkammer, KöR), Rauchstraße 26, 10787 Berlin

ETH Erlanger Treuhand GmbH Wirtschaftsprüfungsgesellschaft is not willing and not obliged to take part in alternative dispute resolution proceedings before an alternative dispute resolution entity.

Professional liability insurance:
HDI-Gerling Firmen und Privat Versicherungs AG
Dürrenhofstraße 6, 90402 Nuremberg
Territorial application of the professional liability insurance:
1. Germany
2. All other European countries, Turkey as well as the states on the territory of the former Soviet Union including Lithuania, Latvia and Estonia.
The insurance covers liability Claims
(1) that are asserted before the courts of these countries as well as
(2) the violation or non-compliance with the law of these countries.
3. For countries not mentioned before
(1) from business auditing activities when the mandate is solely based on German law,
(2) from business assistance on tax issues regarding the fiscal legislation of countries that have not been mentioned before, when the mandate is solely based on German law. In both cases, the insurance coverage is limited to the minimum insurance sum required by law.
4. Worldwide for liability claims
concerning activities practiced via establishments, branch offices or other helpdesks abroad. In this case, liability claims are limited to the minimum insurance sum required by law.

Erlanger Treuhand GmbH Rechtsanwaltsgesellschaft

Am Weichselgarten 28
91058 Erlangen 
Tel: +49 9131 6906-559
Fax: +49 9131 6906-520
E-Mail: [email protected]

Law firm (limited liability company)
Managing directors:
Ulrich Bail (lawyer, tax consultant, auditor)
Dr. Bernd A. Marschall (lawyer)
Am Weichselgarten 28
91058 Erlangen

Registered office: Erlangen
VAT identification number: DE 229 230 129
Local Court Fürth HRB 6756
Country of registration: Germany
Supervisory authority and chamber: Chamber of Lawyers (Rechtsanwaltskammer, KöR) Nuremberg,
Fürther Straße 115, 90429 Nuremberg

Erlanger Treuhand GmbH Rechtsanwaltsgesellschaft is not willing and not obliged to take part in alternative dispute resolution proceedings before an alternative dispute resolution entity.

Professional liability insurance:
HDI-Gerling Firmen und Privat Versicherungs AG
Dürrenhofstraße 6, 90402 Nuremberg
Territorial application of the professional liability insurance:
1. Germany
2. European countries
The insurance covers liability claims from activities
(1) related to advice and preoccupation with European Law
(2) executed by a lawyer before European Courts
3. worldwide in the amount of the minimum insurance sum required by law to cover liability claims arising from actions against the policyholder before non-European courts.
4. the insurance coverage does not include liability claims arising from activities of law firms or offices established or maintained abroad.

ET Unternehmensberatung GmbH

Am Weichselgarten 28
91058 Erlangen 
Tel: +49 (9131) 6906-0
Fax: +49 (9131) 6906-210
E-Mail: [email protected]

Managing director:
Tobias Troeger (lawyer)
Am Weichselgarten 28
91058 Erlangen

Registered office: Erlangen
VAT identification number: DE 229 232 071
Local Court Fürth HRB 6940

ET Unternehmensberatung GmbH is not willing and not obliged to take part in alternative dispute resolution proceedings before an alternative dispute resolution entity.

Professional liability insurance:
HDI-Gerling Firmen und Privat Versicherungs AG
Dürrenhofstraße 6, 90402 Nuremberg
Territorial application of the professional liability insurance:
1. Germany
2. The European Union, Turkey as well as the states on the territory of the former Soviet Union.
The insurance covers liability claims
(1) that are asserted before the courts of these countries as well as
(2) the violation or non-compliance with the law of these countries.
3. Liability claims concerning activities exercised via foreign subsidiaries, foreign establishments, foreign branches of any nature or via foreign enterprises affiliated by cooperation agreements are excluded.

Rules of professional conduct

BRAO - Bundesrechtsanwaltsordnung
BORA - Berufsordnung für Rechtsanwälte
BOStB - Satzung über die Rechte und Pflichten bei der Ausübung der Berufe der Steuerberater und der Steuerbevollmächtigten
CCBE - Berufsregeln der Rechtsanwälte der Europäischen Gemeinschaft
DVStB - Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften
FAO - Fachanwaltsordnung
RVG - Rechtsanwaltsvergütungsgesetz
StBerG - Steuerberatungsgesetz
StBGebV - Steuerberatergebührenverordnung
WPO - Wirtschaftsprüferordnung

The relevant professional rules can be found on the websites of the corresponding chambers:

Chamber of Lawyers (Rechtsanwaltskammer): www.brak.de
Chamber of Tax Consultants (Steuerberaterkammer): www.bstbk.de
Chamber of Auditors (Wirtschaftsprüferkammer): www.wpk.de

For consumers who entered into an online sales or Service contract with one of the above mentioned companies we refer to the platform for online dispute resolution of the EU (ODR platform: http://ec.europa.eu/consumers/odr).

Legal notes

The information contained in our website is intended to serve as initial information and does not replace any individual legal, tax or business management consulting services. The Erlanger Treuhand Group does not assume any liability for activities or decisions made by the user on the basis of the contained information.
Despite the greatest possible care taken in the selection and preparation of our website, the Erlanger Treuhand Group does not assume any liability for the correctness, actuality as well as the completeness of the contained information. Furthermore, the Erlanger Treuhand Group does not assume any liability for the content of external websites to which this website may provide direct or indirect (hyper)links.