Legal Notice

Company information

Information provided in accordance with Art. 5 of the
German Telemedia Act (TMG)
and the Ordinance on
Information Obligations of Service Providers (DL-InfoV)

Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft

Managing Directors: Thomas Graw (WP, StB), Stephan Karl Schultze (WP, StB, RA), Klaus Wasna (WP, StB).

Network: LOEBA Treuhand GmbH is a member of HLB International, a global network of independent accounting firms and business advisors.

EORI number for shipping purposes: 5756774

Responsible within the meaning of Art. 55 (2) Interstate Broadcasting Treaty (RSTV): Klaus Wasna

Wallbrunnstraße 24, D-79539 Lörrach

E-mail: info(at)

Phone: +49 (0)7621-4098-00
Fax: +49 (0)7621-4098-98

Registered office: Lörrach, Freiburg District Court HRB 410315
VAT ID no.: DE 142403274

Accredited in: Germany

Legal notice and liability


Professional liability insurance for German public auditors and tax advisors
The firm’s professional activities are covered by a financial loss liability policy issued by HDI-Gerling Firmen und Privat Vers. AG, Betrieb Standort Köln Firmen, P.O. Box 10 24 64, 50464 Cologne. This policy applies EU-wide in connection with the risks insured.

Titles of accredited professionals

The professional designations of “Wirtschaftsprüfer” (German public auditor), “Steuerberater” (German tax advisor), “vereidigte Buchprüfer” (German certified accountant) and “Rechtsanwalt” (lawyer) were conferred in the Federal Republic of Germany. They are licensed in the Federal Republic of Germany.

Supervisory authority governing German public auditors

Chamber of Public Accountants
Corporation under public law

Berlin Regional Office
Rauchstraße 26
10787 Berlin

Supervisory authority governing tax advisors

Steuerberaterkammer Südbaden (Chamber of Tax Advisors of Southern Baden)
Corporation under public law

Wenzingerstr. 19
79106 Freiburg

Professional rules and regulations

For German public auditors

  • German Public Accountants Act (WPO)
  • Professional Code of Conduct for Auditors / Certified Accountants (BS WP/vBP)
  • Quality control statutes
  • Professional Indemnity Insurance Ordinance for Public Auditors (WPBHV)

These rules can be read on the Chamber of Public Accountants’ website at

For tax advisors

  • Tax Advisory Act (StBerG)
  • Ordinance on the Implementation of the Tax Advisory Act (DVStB)
  • Professional Code of Conduct for the Federal Chamber of Tax Advisors (BOStB)
  • Schedule of Fees for Tax Advisors (StBGebV)
  • German Tax Advisors’ Fee Ordinance (StBVV).

These rules can be read on the Federal Chamber of Tax Advisors’ website at

In accordance with Art. 36 (1) no. 1 of the Consumer Dispute Resolution Act (VSBG), we declare that LOEBA Treuhand GmbH does not take part in any dispute settlement proceedings before a consumer arbitration board.



The information contained on this website is for information purposes only and should not be construed as legal or tax advice nor as professional advice of any other kind. The website contains apolitical news on the topics of tax, social and business law and is primarily geared toward clients of the firm.


The author of this website endeavours to the best of its ability to ensure that the information offered here is complete and correct and to keep it up to date. Nevertheless, it assumes no liability for damage incurred through the use of the information provided herein – even if such damage is attributable to the use of information that proves to be incomplete or incorrect.

The author is not responsible for links to third-party websites. No liability is assumed for linked pages, particularly as the author has influence over neither the content nor design of such pages. As such, the provider of these third-party websites is solely liable for the content of pages linked to by pages of this website – never, however, the party with a link referring to third-party publications and content. In the event that linked pages contain illegal, incorrect, incomplete, insulting, offensive or indecent information (particularly in the event that content was changed after the link was set) and if the author if this page is (made) aware of content of this nature on linked pages, the author undertakes to immediately remove the link to such pages.


All content on these pages (text and images) created by the author are protected by copyright law. The information is intended solely for personal use. Any use of the content of these webpages that is in violation of the provisions of copyright law, specifically including further use such as the publication, reproduction and commercial use of any kind as well as the provision of such content to a third party, including parts thereof or in revised form, is prohibited without the explicit consent of the author.

Content of information

The information contained in this website may be amended, removed or supplemented at any time and without prior notice. As a result, the author accepts no liability for the accuracy, completeness, quality or up-to-date nature of the information provided.

Legal validity

By using this website, the user becomes subject to the relevant Terms of Use. These form part of the Internet offering. If parts of or individual phrases of these Terms of Use do not, no longer or do not fully comply with current legislation, the remaining parts of the Terms of Use shall remain unaffected by this in their content and validity.

Note pursuant to Art. 14 of Regulation (EU) no. 524/2013

(EU Regulation on Consumer ODR)

Pursuant to Art. 14 of Regulation (EU) no. 524/2013, a link must be provided to the EU platform for out-of-court online dispute resolution for consumer disputes (ODR platform):

In online disputes, as well, there shall be no obligation to take part in any proceedings before the relevant consumer arbitration board.


As at 12/2020


If you have any questions or comments, please feel free to contact us by e-mail.
Your questions will then be answered directly by our office staff or forwarded to the relevant contact within the firm.

Please send us an email to:

Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft

Wallbrunnstr. 24
79539 Lörrach

GPS entry
Entrance to the underground car park: Kreuzstr 2