Legal notice


Wiehl office
Am Hans-Teich 18
D-51674 Wiehl
Telephone: 02262 77498-0
Fax: 02262 77498-60

Freudenberg office
Bahnhofstraße 86
D-57258 Freudenberg
Phone: +49 2734 27300

Commercial register: HRB 39 199
Register court: Cologne local court
Managing directors:
Katja Partmann, Natalie Riske,
Harald Partmann, Gerold Wäschenbach,
Jonas Schäfer

Responsible for content pursuant to section 55 (2) of the German State Treaty on Broadcasting (RStV):
Am Hans-Teich 18
51674 Wiehl

Claudia Simchen (
Katrin Kaiser (
Bianca Wilsmann

The website is a part of the world wide web and is accordingly linked to third-party websites which can change at any time. These third-party websites are outside our area of responsibility and the following information does not apply for them. Before being added, the links were checked precisely to ensure that they did not infringe either laws or common decency. Links which lead to third-party websites are identified by the fact that they usually open in a new browser window.

In the case of direct or indirect references to third-party websites (“hyperlinks”) which are outside the area of responsibility of the author, a liability obligation would only arise in the case that the author knew of the unlawful content when adding the links and it would have been technically possible and reasonable for the author to prevent use in the case of illegal content.
The author hereby expressly declares that no illegal content on the pages to be linked was identifiable at the time the link was set. The author has no influence whatsoever on the current and future design, content or authorship of the linked pages. The author therefore expressly distances themselves from all content of all linked pages that was modified after the link was set. This applies for all links and references set within the proprietary website and for third-party entries in guestbooks, discussion forums and mailing lists established by the author. Only the provider of the page to which reference is made has liability for illegal, incorrect or incomplete content and in particular for losses arising from the use or non-use of information presented in this manner, not the provider which merely refers to the respective publication by means of links.

Use and copyright protection / copyright
The author grants you the specific right to make a private copy for your personal use. However, you do not have the right to modify and/or transfer or even publish the materials yourself. Unless otherwise expressly stated, the copyright for texts is held by the author.

The author endeavours to observe the copyrights to the graphics, sound documents, video sequences and texts used in all publications, to use graphics, sound documents, video sequences and texts they have created themselves or to use licence-free graphics, sound documents, video sequences and texts.
All brand names and trademarks mentioned on this website and which may be protected by third parties are subject without restriction to the provisions of the applicable trademark law and the ownership rights of the respective registered owners. Their mere mention does not mean that trademarks are not protected by third-party rights!

The copyright to published texts and objects created by the author themselves remains with the author alone. The reproduction or use of these graphics, sound documents, video sequences and texts in other electronic or printed publications is prohibited without the express consent of the author.

Graphics and images
All graphics and images are subject to the author’s copyright.

Picture credits

  • Home
    • Nicodemos / iStock
    • Video Media Studio Europe / Shutterstock
  • Bergzwei
    • Presslab / Shutterstock
    • Dace Znotina / iStock
  • Services
    • Querbeet / iStock
    • Ipopba / iStock
    • Goodboy Picture Company / iStock
    • Thomas Vogel / iStock

The following applies for all graphics and photographs shown:

Copyright and all other rights in these graphics and images remains with the above owners and/or their licensors. The reproduction or use, copying or storage of any form of these graphics and photographs – whether wholly or in extract form – in other electronic or printed publications is hereby expressly prohibited.
Infringement of property rights
If you suspect that one of your property rights has been infringed by this website, please inform us by email immediately so that the matter can be remedied promptly. Please note that the more time-consuming involvement of a lawyer in order to send a warning letter (which incurs costs for the provider of the service) does not correspond to the provider’s real or presumed consent.

No liability
The content of this website was checked carefully and created to the best of our knowledge. The information provided herein is not claimed to be correct, complete, up-to-date or of high quality. No responsibility can be accepted for losses arising through confidence in or use of the content of this website.
Liability claims against the author relating to losses of a material or intangible nature that were caused by the use or non-use of the information presented or by the use of incorrect or incomplete information are excluded in principle if the author is not demonstrably culpable through intent or gross negligence.
All offers are made on a non-binding, no-obligation basis. The author expressly reserves the right to modify, supplement or delete parts of the pages or the entire offering or to cease publication temporarily or permanently without prior notice.

Legal effectiveness of this disclaimer
This disclaimer must be regarded as a part of the website from which reference to this page was made. If parts or individual formulations of this text do not, do not completely or no longer conform to the prevailing legal position, this shall be without prejudice to the content and validity of the other parts of the document.

Duties of information for tax consultants under the German Service Provider’s Duty of Information Regulation (DL-InfoV) and Teleservices Act (TMG)

Professional designations
The professional designations of the managing directors with power of representation were awarded in the Federal Republic of Germany (North Rhine-Westphalia).

Professional regulations
The professional status of tax consultants is essentially governed by the following regulations covering the profession:

  • German Tax Consultancy Act (StBerG)
  • Implementing Regulation to the German Tax Consultancy Act (DVStB)
  • Code of Professional Conduct (BOStB)
  • German Tax Consultant Remuneration Regulation (StBVV).

Further information can be obtained from the Federal Chamber of Tax Consultants:

General Terms and Conditions
The General Terms and Conditions for Tax Consultants, Tax Agents and Tax Consultancies as amended shall apply.

Information under the German Consumer Dispute Resolution Act (VSBG)
We are neither obliged nor willing to participate in a dispute resolution process before a consumer arbitration board.

The competent supervisory authority for BERGZWEI Tax GmbH is

Steuerberaterkammer Köln
Körperschaft des öffentlichen Rechts
Gereonstraße 34-36
50670 Cologne
Tel.: 0221/33643-0 Fax: 0221/33643-43

Third-party financial loss insurer
Allianz Versicherungs-AG
Königinstraße 28, 80802 Munich

The territorial scope of the insurance extends to activities in the Member States of the European Union and therefore conforms at least to the requirements of section 67 of the German Tax Consultancy Act (StBerG) and sections 51 et seq. of the German Regulation on the Implementation of Regulations on Tax Consultants, Tax Agents and Tax Consultancies (DVStB).

Other members of the BERGZWEI Group: BERGZWEI Audit GmbH
Bahnhofstraße 86
D-57258 Freudenberg
Phone: +49 2734 27300
Commercial register: HRB 12829
Register court: Siegen
Managing directors: Harald Partmann, Jürgen Naskrent, Jonas Schäfer
Professional regulations:

  • German Public Accountants Code (WPO)
  • German Professional Code of Conduct for Public Accountants / Certified Accountants (BS WP/vBP)
  • Quality Control Charter (Satzung für Qualitätskontrolle)
  • German Seals Regulation (SiegelVO)
  • German Professional Liability Insurance Rules for Public Accountants (WPBHV)

Competent supervisory authority: Wirtschaftsprüferkammer
Körperschaft des öffentlichen Rechts
Rauchstraße 26
10787 Berlin
Phone: +49 30 726161-0
Fax: 030 726161-212

Third-party financial loss insurer:
HDI Versicherungs AG, 30650 Hanover