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Professional Disclaimer

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Raupach & Wollert-Elmendorff
Rechtsanwaltsgesellschaft mbH
Berlin, Düsseldorf, Frankfurt/Main, Hamburg, Hanover, Munich, Stuttgart

Raupach & Wollert-Elmendorff Rechtsanwaltsgesellschaft mbH
is a member for liability purposes of the Düsseldorf Bar Association.

All attorneys practising at Raupach & Wollert-Elmendorff Rechtsanwaltsgesellschaft mbH are admitted to practice in Germany.

Seat: Düsseldorf
Commercial register: Municipal Court (Amtsgericht) Düsseldorf HRB 35407

Managing Directors: Berlin : RA Torsten Bloch, RA/StB Dr. Michael Massbaum, RA Eckhard von Voigt, MBA; D uesseldorf : RA Dr. Gregor Bender, WP/StB Manfred Guenkel, RA Andreas Karpenstein, RA/StB Prof. Dr. Heinz-Klaus Kroppen, LL.M. (Georgetown University), RA Georg Lehmann, RA/StB Dr. Felix J. Wurm, LL.M. (University of Pennsylvania); Frankfurt am Main : StB Marion Doehle; Hamburg : RA Dr. Matthias Mielke; Hannover : RA/StB Dipl.-Kfm. Dr. Harald Stang, RA Klaus-Dieter Tammer; Munich : RA/StB Dr. Ulrich Hartel; Stuttgart : RA Dr. Peter Maser

Address:
Schwannstraße 6
D-40476 Düsseldorf
Tel.: 02 11/87 72-04
Fax: 02 11/87 72-2537

E-Mail: duesseldorf@raupach.de
Internet: www.raupach.de

VAT ID Number: DE 192923197

Registered branches:

Office Berlin
Torsten Bloch
Neues Kranzler Eck
Kurfürstendamm 23
D-10719 Berlin
Tel.: 030/2 54 68-04
Fax: 030/2 54 68-136
E-Mail: berlin@raupach.de

Office Frankfurt/Main
Dr. Sabine Pittrof
Franklinstraße 48
D-60486 Frankfurt am Main
Telefon: 069/71 91 884-0
Telefax: 069/71 91 884-4
E-Mail: frankfurt@raupach.de

Office Hamburg
Dr. Matthias Mielke
Hanse-Forum
Axel-Springer-Platz 3
D-20355 Hamburg
Tel.: 040/37 85 38-0
Fax: 040/37 85 38-11
E-Mail: hamburg@raupach.de

Office Hanover
Dr. Harald Stang
Georgstraße 52
D-30159 Hanover
Tel: 0511/30 75 59-3
Fax: 0511/30 75 59-50
E-Mail: hannover@raupach.de

Office Munich
Dr. Ulrich Hartel
Dr. Dr. Boris Schilmar
Rosenheimer Platz 6
D-81669 Munich
Tel.: 089/29 03 689-01
Fax: 089/29 03 689-11
E-Mail: munich@raupach.de

Office Stuttgart
Dr. Peter Maser
Löffelstraße 42
D-70597 Stuttgart
Tel.: 0711/6 69 62-0
Fax: 0711/6 69 62-62
E-Mail: stuttgart@raupach.de

Admission

All Raupach & Wollert-Elmendorff attorneys in the Federal Republic of Germany are admitted to practice and are members of the appropriate regional bar association.

Berlin Rechtsanwaltskammer Berlin (Bar Association)
Düsseldorf Rechtsanwaltskammer Düsseldorf (Bar Association)
Frankfurt am Main Rechtsanwaltskammer Frankfurt am Main (Bar Association)
Hamburg Rechtsanwaltskammer Hamburg (Bar Association)
Hanover Rechtsanwaltskammer Celle (Bar Association)
Munich Rechtsanwaltskammer München (Bar Association)
Stuttgart Rechtsanwaltskammer Stuttgart (Bar Association)

Raupach & Wollert-Elmendorff attorneys who are also tax advisers, auditors, or notaries public are also certified to practice as such within the Federal Republic of Germany and are members of the appropriate regional professional association.

Berlin Steuerberaterkammer Berlin (Tax Advisers Association)
Düsseldorf Steuerberaterkammer Düsseldorf (Tax Advisers Association)
Frankfurt am Main Steuerberaterkammer Hessen (Tax Advisers Association)
Hamburg Steuerberaterkammer Hamburg (Tax Advisers Association)
Hanover Steuerberaterkammer Niedersachsen (Tax Advisers Association)
Munich Steuerberaterkammer München (Tax Advisers Association)
Stuttgart Steuerberaterkammer Stuttgart (Tax Advisers Association)

Federal Wirtschaftsprüferkammer (Chamber of Auditors)

Berlin Notarkammer Berlin (Chamber of Notaries)
Hanover Notarkammer Celle (Chamber of Notaries)

Professional regulations:

Attorneys

Federal Rules for Attorneys-at-Law (BRAO) (Bundesrechtsanwaltsordnung)
Professional Rules for Attorneys-at-Law (BORA) (Berufsordnung für Rechtsanwälte)
Code of Conduct for Specialist Attorneys-at-Law (Fachanwaltsordnung)
German Law on the Remuneration of Attorneys-at-Law (RVG) (Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte)

Tax advisers:

German Law for Tax Advisers (StBerG) Steuerberatungsgesetz
Executive order regarding the German Law for Tax Advisers (DVStB) Durchführungsverordnung zum Steuerberatungsgesetz
Professional Rules fort he Chamber of Tax Advisers (BOStB) Berufsordnung der Bundessteuerberaterkammer
German Law on the Remunneration of Tax Advisers (StBGebV) Steuerberatergebührenverordnung

Auditors:

Auditors Regulations (WPO) (Wirtschaftsprüferordnung)
Professional Regulations for Auditors / Statutory Auditors (BS WP / vBP) (Berufssatzung für Wirtschaftsprüfer/ vereidigte Buchprüfer)
Quality Assurance Regulations (Satzung für Qualitätskontrolle)
Official Seal Regulations (Siegel-VO) (Siegelverordnung)
Auditors Professional Liability Regulations (WPBHV) (Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung)

Notaries public:

Federal Regulations for Notaries (BNotO) (Bundesnotarordnung)
Act on Certification (BeurkG) (Beurkundungsgesetz)
Regulations on Notary Chambers (Richtlinien der Notarkammern)
Professional Regulations for Notaries public (DONot) (Dienstordnung für Notarinnen und Notare)
Cost Regulations (Kostenordnung) (Gesetz über die Kosten in Angelegenheiten der freiwilligen Gerichtsbarkeit)

General Conditions for Engagements

Our General Conditions for Engagements shall apply to all services to be rendered by Raupach & Wollert-Elmendorff Rechtsanwaltsgesellschaft mbH, in particular giving advice and information and managing external legal matters, including any business activity conducted on instructions and conducting legal cases in court.

If the client is a merchant (Kaufmann), the registered office of Raupach & Wollert-Elmendorff (Düsseldorf) shall be the place of fulfillment for all obligations arising from the Engagement and the exclusive court of venue for all legal disputes. The plaintiff can also choose whether the complaint should be filed at the registered office of the R&WE branch which was responsible for the specific Engagement. The legal relationship between Raupach & Wollert-Elmendorff and the client shall be subject to German law only.

Professional Indemnity Insurance

Raupach & Wollert-Elmendorff Rechtsanwaltsgesellschaft mbH is insured against pecuniary damage liability by VICTORIA Versicherung AG, Victoriaplatz 1, 40198 Düsseldorf, Germany.