Legal notice

Information in accordance with the requirements set out in the German Telemedia Services Act (TMG)

Responsible for contents:
Sonnemann & Partner
Entity under public law
Steuerberater & Wirtschaftsprüfer

The company is represented by:

Erik Sonnemann
Public auditor, tax consultant

Elisabeth Schmitt
Tax consultant

Birgit Darmstädter
Tax consultant

Sieglinde Kriest
Tax consultant

Address of the firm:
Frankenallee 16
65779 Kelkheim

Telephone: +49 (0) 6195 9922 0
Fax: +49 (0) 6195 9922 22

Responsible for content pursuant to § 18 Paragraph 2 of the German Inter-State Treaty for the Modernisation of Media Regulations (responsible within the meaning the law governing the press):
Erik Sonnemann
Elisabeth Schmitt
Birgit Darmstädter
Sieglinde Kriest

Data protection officer:
Ingrid Laurien
Sonnemann & Partner, Steuerberater Wirtschaftsprüfer
Frankenallee 16
65779 Kelkheim
Telefon: +49 (0)6195 9922 0

Professional liability insurance:
HDI Versicherung AG
Postfach 10 22 51
70018 Stuttgart

Scope of application:
Professional activities are insured in Germany, in the member states of the EU, in Turkey and in the states of the former Soviet Union, including Lithuania, Estonia and Latvia.

Duties to provide information pursuant to § 2 of the Ordinance on Service Providers’ Duty to Inform (DL-InfoV):

Professional titles:
Tax consultant (“Steuerberater”) and public auditor (“Wirtschaftsprüfer”) are statutory professional titles which are conferred in the Federal Republic of Germany.

Supervisory authorities:
German Chamber of Public Auditors
Entity under public law:

Körperschaft des öffentlichen Rechts

Rauchstraße 26
10787 Berlin
Postfach 30 18 82
10746 Berlin
Telefon: +49 30 726161 0
Telefax: +49 30 726161 212


Hessen Chamber of Tax Consultants:

Steuerberaterkammer Hessen

Bleichstraße 1
60313 Frankfurt am Main
Telefon: +49 69 153002 0
Telefax: +49 69 153002 60


Legal professional regulations:

The professional activities of tax consultants are governed by:

  • The Tax Consultancy Act (StBerG)
  • The Implementation Ordinance for the Tax Consultancy Act (DVStB)
  • The Professional Code of Conduct of the German Chamber of Tax Consultants (BOStB)
  • The Tax Consultant Fee Ordinance (StBVV)

These regulations may be viewed on the website of the German Chamber of Tax Consultants at (under “Downloads”).

Legal professional regulations:

The professional activities of public auditors are governed by:

  • Act establishing a Professional Code for Public Auditors (German Public Auditors’ Code – WPO)
  • Ordinance for the Scrutiny of Public Auditors (PrüfO)
  • Ordinance on a Quality Assurance Charter for Public Auditors and Other Matters (Siegel-VO)
  • Professional Liability Insurance Ordinance for Public Auditors (WPBHV)
  • Professional Charter for Public Auditors/Sworn Auditors (BS WP/vBP)

These regulations may be viewed on the website of the German Chamber of Public Auditors at “Legal regulations”).

Privacy policy

We take the protection of personal data extremely seriously, and we want you to feel safe when you visit us online. The personal data collected from visitors to our website is only processed in accordance with the relevant statutory stipulations, in particular within the meaning of the EU General Data Protection Regulation (GDPR).

Collection and storage of personal data when you visit our website

When you visit our website, information will automatically be sent to our server via the browser used on your end device. This information will be temporarily stored in a so-called log file. During this process, the following information is collected without any action on your part and will be stored until such time as it is automatically deleted.

  • IP address of the computer from which the enquiry is made
  • Date and time of access
  • Name and URL of the file retrieved
  • Website from which access takes place (referrer URL)
  • Browser used, and in some cases the operating system of your computer
  • Name of your access provider

This data is processed by us for the following purposes:

  • Ensuring that a smooth connection established with the website
  • Ensuring convenient use of our website
  • Evaluation of security and stability
  • Other administrative purposes

Legal basis

The legal basis data processing is provided by Article 6 Paragraph 1 Clause 1 f) of the General Data Protection Regulation (GDPR). Processing of the stated data is necessary for the provision of a website and therefore serves the purpose of preservation of the legitimate interests pursued by our company.

Duration of storage

Data will be deleted as soon as no longer required for display of the website. Collection of data for the provision of the website and the storage of data in log files are absolutely necessary to the operation of our Internet presence. As a result, there is no right on the part of the user to object to the collection of such data. Data may be stored for longer periods of time in individual cases if statutorily required.

Passing on of data

We will only pass on your data to third parties in the following circumstances:

  • You have given your express consent pursuant to Article 6 Paragraph 1 Clause a) GDPR.
  • The passing on of data is necessary for the processing a contractual agreement with you pursuant to Article 6 Paragraph 1 Clause b) GDPR.
  • The passing on of data is necessary for compliance with a legal obligation to which the controller is subject pursuant to Article 6 Paragraph 1 Clause c) GDPR.
  • The passing on of data is necessary for the purpose of pursuit of our legitimate interests pursuant to Article 6 Paragraph 1 Clause f) GDPR and for the purpose of establishment, exercise or defence of legal claims and there is no reason to suppose that such interests are overridden by your interests, fundamental rights and freedoms.

Use of cookies

We use cookies on our website. Cookies are small files which are automatically generated by your browser and are stored on your end device (laptop, tablet, smart phone or similar) when you visit our site.

Cookies do not cause any damage to your end device and do not contain any viruses, trojans or other forms of malicious software. The respective information saved in the cookie depends on the specific end device used. This does not mean, however, that we are able to gain direct knowledge of your identity.

One of the reasons for using cookies is to offer you greater convenience when you are using our Internet presence. We deploy so-called session cookies in order to recognise that you have already visited certain pages on our website. These are automatically deleted once you leave the site. In addition to this, we use temporary cookies to enhance user friendliness. These are stored on your end device for a certain fixed period. If you visit the website again in order to avail yourself of our services, your previous visit is automatically recognised alongside any inputs you have made and settings you have activated. This means that you do not need to re-enter information.

We also deploy cookies to record statistical information on the use of our website and to evaluate ways of enhancing the service we offer. These cookies allow us to automatically recognise any previous visits if you access our site again. They are automatically deleted after a certain defined period. Most browsers automatically accept cookies. You may, however, configure your browser to prevent the storage of cookies. You may also adjust the settings of your browser so that you always receive a warning before a new cookie is saved. Please note that you may not be able to take advantage of the full range of all functions on our website if you deactivate cookies completely.

Legal basis

If you have provided us with your consent for the use of cookies via an indication placed by us on the website (“cookie banner”), then the lawfulness of processing will further be governed by Article 6 Paragraph 1 Clause 1 a) GDPR.

Duration of storage

This information will be deleted as soon as the data transmitted to us via the cookies is no longer required for the purposes described above. Data may be stored for longer periods of time in individual cases if statutorily required.

Use of tracking and analysis tools

We use tracking and analysis tools in order to improve our Internet presence on an ongoing basis and to create a website that is in accordance with requirements. Tracking measures further enable us to record visitor use of our website statistically and to use the findings thus obtained to develop our online provision further. This tool records all page views, the number of visitors per day and the country of origin of visitors. Individual data is collated at the end of the calendar year to form an annual dataset. This dataset merely contains information regarding total number of pages viewed and total number of visitors. All individual data is deleted.

Legal basis

Because of these legitimate interests, deployment of tracking and analysis tools is justified pursuant to Article 6 Paragraph 1 Clause f) GDPR.


Our website may offer the opportunity to subscribe to a newsletter. We require the following information in order to send this newsletter to you regularly:

  • e-mail address and personal title if relevant

None of your data is passed onto third parties in connection with dispatch of the newsletter. We use the so-called double opt-in procedure to dispatch the newsletter. This means that we will not send you the newsletter until you have first confirmed your registration via a special link contained within the confirmation e-mail you have received for this purpose. Our aim here is to ensure that only you are able to register for the newsletter in your capacity as owner of the e-mail address supplied. Your confirmation must take place in a timely manner after you have received the confirmation e-mail. Otherwise your newsletter registration will be automatically deleted from our database.

Legal basis

Processing of your e-mail address for the purpose of dispatch of the newsletter has its legal basis in Article 6 Paragraph 1 Clause a) GDPR.

Duration of storage

Your e-mail address will be stored during the period of your subscription to the newsletter. Your e-mail address will be deleted once you unsubscribe. Data may be stored for longer periods of time in individual cases if statutorily required.

Log-in to the closed area of the website

In order to enable you to use the services offered in the closed area of this website, we store and process your e-mail address and an accompanying log-in name which you may freely chose. You may state your first names and surname in the user management system if you wish. If you choose to cancel your access to the closed area, your data will be fully deleted from the system on the next working day following your date of cancellation.

Google services

Our website uses Google services from Google Ireland Limited (“Google”), Gordon House, Barrow Street, Dublin 4, Ireland. The integration of these services also means that personal data may be processed by Google. Under certain circumstances, the possibility that data may be transmitted to servers in third countries for processing cannot be excluded.

Google’s commitment to compliance with the EU-US Privacy Shield Framework and the Swiss-US Privacy Shield Framework relating to collection, use and retention of personal data from member states of the EU and from Switzerland may be found at Google and its one-hundred percent subsidiaries in the USA have issued a statement on the Privacy Shield principles – see also We are unable to exert any influence as to which data Google actually collects and processes. If you have had to register a Google account for the use of analysis and other services, Google may add the processed information to your account regardless of your account settings and treat this as personal information, cf. in particular e You can use your cookie and Google account settings (e.g. delete, block cookies etc.) to determine your own data privacy. More detailed information may be found in the Google Privacy Policy, which may be accessed at: Information about how to remain secure online is available from the Google Safety Centre at:

Google Maps und Google Fonts

This website uses Google Fonts and Google Maps, services from Google Inc. Integration of these services takes place via a server call, usually to a Google server in the USA. Information about which Internet pages you have visited is then transmitted to the server. Google also stores the IP address of the browser on the end device which the visitor has used to access the Internet site in question. Further information is available from in the Google Privacy Policy, which may be accessed via the links: and

Information on the use of videos

Our website may contain videos from specialist information providers such as Deubner, DATEV etc. These are supplied via the Google-operated site YouTube. If you access one of the pages to which videos have been added, a connection will be established with the servers of the respective information provider. The relevant server will be notified of your surfing behaviour via your IP address. You can only prevent this by not accessing the video or by logging out of any account which you may have with YouTube. YouTube provides further information on the way in which it deals with user data in a separate Privacy Policy at:

Applicant data

You may submit job applications by e-mail via our website. If you send job application data to us, the purpose of processing is to use such data to find a suitable applicant. The legal basis for data processing your e-mail address is provided by Article 6 Paragraph 1 f) GDPR.

Deletion of data

Data is only stored until such time as a human resources decision is made. Your data is then deleted.

Information on the use of social media networks

To the extent our website offers links to external social media networks, these will be indicated by features such as logos or additional “Like” buttons. If you click on such links, plug-ins will usually be activated. Your browser will then establish a direct connection with the servers of the relevant social media network. If you follow these links and are registered on the site in question, then the information that you were on our website will be passed on to the respective social media network. The social media network operator will usually be able to align your visit to our website to your account and store this information on web servers abroad. We are unable to exert any influence on the scope of data collection by social media networks, on dissemination of your personal data by social media networks and on your rights in social media networks. Before visiting a social media network, please find out about the data privacy stipulations which are applicable there.

Rights of the data subject

You have the following rights:

  • Pursuant to Article 15 GDPR, you have the right to obtain confirmation from the data controller as to whether or not personal data concerning you is being processed. You may also in particular require the provision of information regarding the purposes of the processing, the categories of personal data concerned, the recipients or categories of recipient to whom the personal data have been or will be disclosed, the envisaged period for which the personal data will be stored, the existence of the right to request from the controller rectification or erasure of personal data or restriction of processing of personal data concerning the data subject or to object to such processing, the right to lodge a complaint with a supervisory authority, the source from where the personal data is collected if not collected by us and the existence of automated decision-making, including profiling, including meaningful information about the logic involved.
  • Pursuant to Article 16 GDPR, you have the right to obtain from the controller without undue delay the rectification of inaccurate personal data concerning you.
  • Pursuant to Article 17 GDPR, you have the right to obtain from the controller the erasure of personal data concerning you. This does not apply to the extent that processing is necessary for exercising the right of freedom of expression and information, for compliance with a legal obligation, for reasons of public interest or for the establishment, exercise or defence of legal claims.
  • Pursuant to Article 18 GDPR, you have the right to obtain restriction of processing from the controller insofar as the accuracy of the personal data is contested by the data subject, the processing is unlawful, the controller no longer needs the personal data for the purposes of the processing, but they are required by the data subject for the establishment, exercise or defence of legal claims or you have objected to processing pursuant to Article 21 GDPR.
  • Pursuant to Article 20 GDPR, you have the right to receive the personal data concerning you which you have provided to a controller, in a structured, commonly used and machine-readable format and the right to transmit data to another controller without hindrance.
  • Pursuant to Article 7 Paragraph 3 GDPR, you have the right to withdraw your consent to the processing of your personal data at any time. The consequence of such a withdrawal of consent is that we will not be permitted to continue data processing based on this consent with future effect.
  • Pursuant to Article 77 GDPR, you have the right to lodge a complaint with a supervisory authority. You may normally seek redress in this regard from a supervisory authority at your usual place of residence or work or from our Registered Office.

Right to object

Insofar as your personal data is processed on the basis of legitimate interests pursuant to Article 6 Paragraph 1 Clause f) GDPR, you have the right in accordance with Article 21 GDPR to object to the processing of such personal data object on grounds relating to your particular situation or to object to the processing of your data for direct marketing purposes. In the latter case, you enjoy a general right to object and we are required to accede without any requirement on your part to state a specific situation.
If you wish to avail yourself of your right to withdraw consent or object, contacting us by e-mail is sufficient.

Data safety and security measures

Within the scope of your visit to our website, we use the common SSL procedure (Secure Socket Layer) in conjunction with the highest level of encryption that your browser is able to support in each case. 256-bit encryption is generally used. If your browser does not support 256-bit encryption, we use 128-bit v3 technology instead.

A closed key or lock icon is displayed in the bottom status bar of your browser indicates that an individual page on our website is being transmitted in encrypted form.
We also make use of suitable technical and organisational security measures to safeguard your data against accidental or intentional manipulation, partial or total loss and destruction and to prevent unauthorised access by third parties. Our security measures undergo improvement on a continuous basis in line with technological developments.


Liability for contents

All due care and attention is exercised when creating contents for our website. Notwithstanding this, we are unable to provide any guarantee of correctness, completeness and current validity of content. Pursuant to § 7 Paragraph 1 of the German Telemedia Services Act (TMG), we are responsible in accordance with general legislation for content we have created ourselves. We assume no liability for decisions made by users on the basis of the information set out above. All contents are intended to provide general information and do not constitute any kind of business-related, accountancy-related or legal guidance. Nor do they constitute any other sort of consultancy service. Contents are not a suitable replacement for individual guidance sought from a professional person who has accorded due consideration to the specific circumstances of the case at hand. In our capacity as service providers, we are, pursuant to §§ 8 to 10 TMG, not under any obligation to monitor external information transmitted or stored nor under any obligation to research any facts and circumstances which may indicate unlawful activity. This is without prejudice to obligations to remove or block the use of information in accordance with general legislation. However, any liability in this regard only applies from the time at which we become aware of a specific breach of the law. We will remove relevant content without delay as soon as we become aware of such a breach.

Liability for links

Our website contains numerous links to external provision on the Internet. The contents of the Internet sites to which links are provided have been created by institutions and/or companies over which we have no influence. We do not necessarily endorse the contents of Internet sites to which links are provided. No liability of any kind is assumed for third party websites. If you discover dubious or unlawful contents on this website or on websites to which links are provided, we would be grateful if you could draw our attention to this matter. Notwithstanding this, we will act immediately to remove relevant links if a clear breach of the law is indicated.

Liability for e-mails

The sending of e-mails to us from within our website has no validity in terms of meeting legally binding deadlines. Within this context, we also wish to point out that communication by e-mail via the Internet is insecure There is an inherent risk that such communications may be viewed by external parties or that data manipulation may occur. We therefore hope you will appreciate that we cannot be held liable for the contents or content manipulation of e-mails. Our firm puts all suitable arrangements in place to protect against viruses. In our mutual interests of smooth communication, we would request you to use anti-virus software too and to use a virus programme to check all data attachments to e-mails prior to dispatch or opening since we are unable to assume any liability for damages that may be caused by viruses.


The layout of our homepage, the graphics and images used , the collected postings and individual contributions are all subject to copyright. We reserve all rights both in whole and in part, including such rights that relate to reproduction by photo-mechanical means and dissemination by means of particular procedures (e.g. data processing, data storage media and data networks).

Out-of-court resolution of disputes – information pursuant to §§ 36 and 37 of the German Consumer Dispute Resolution Act (VSBG)

We do not take part in dispute resolution procedures conducted by a consumer arbitration body. Upon application, our competent supervisory bodies will handle disputes between chamber members and their clients in disputes relating to matters such as fee invoices or failure to surrender documentation. Mediation proceedings will take place in such cases. We do not participate in other conciliation processes. The European Union has set up an Online Dispute Resolution Platform to deal with consumer disputes arising from contractual obligations entered into as a result of purchase and service agreements concluded online. You may access this platform at:

WEB layout, design and implementation

Wollschläger GbR
Auf dem Sonnenberg 42
50389 Wesseling
Telephone +49 2236 88 00 8 0

Picture credits

All photographs of the firm:
Uli Planz, uliP photography