Dr. Böhmer, Bethmann & Partner mbB
Tel. +49 51 51 / 95 07 - 0
Fax +49 51 51 / 95 07 - 77
Andreas Bethmann, MBA, WP, StB
Petra Pfeiffer, WP, StB
Stefan Pospich, WP, StB
Legal Seat: Hamelin
Commercial Register: district court Hannover PR 100210
The statutory professional titles (German Public Accountants and Certified Tax Advisors) were given in the Federal Republic of Germany. The Company is registered under no. 151014200 in the professional register in accordance with par. 58 Section 1 sentence 1 WPO.
Entry in the register of statutory auditor, Par. 37 Section 1 WPO.
1. Wirtschaftsprüferordnung (WPO)
2. Berufssatzung für Wirtschaftsprüfer (BS WP)
3. Satzung für Qualitätskontrolle
1. Tax Advisory Law (StBerG)
2. Regulation of the Tax Advisory Law (DVStB)
3. Professional Charter for Certified Tax Advisors (BOStB)
4. Tax Accountant Fee Ordinance (StBVV)
In case of an engagement the "General Engagement Terms for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften" in the latest version are applicable, unless other agreements have been taken in writing
GGI, a company incorporated in accordance with the laws of Switzerland, provides no legal, audit or other professional services to clients. Such services are provided solely by GGI member firms in their respective geographic areas. GGI and its member firms are legally distinct and separate entities that are absolutely independent and autonomous. They are not and nothing shall be construed to place these entities in the relationship of parents, subsidiaries, partners, joint ventures or agents. No member firm of GGI has any authority (actual, apparent, implied or otherwise) to obligate or bind GGI or any other GGI member firm in any manner whatsoever. We do thus assume that the legal definition in accordance with sec. 319 b), para. 1, p.3. HGB (German Commercial Law) does not apply and GGI is therefore an alliance and no network in the sense of the network definition in the EU directive.
We do legally and economically not depend in any kind from the other members of the GGI alliance. Dr. Böhmer, Bethmann & Partner mbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft assumes all liability for the mandates assigned to us; in no case any other company, study or consultant will be liable although it might bear the name "GGI", "Geneva Group" oder "Geneva Group International". In the same manner, Dr. Böhmer, Bethmann & Partner mbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft does not assume any liability for mandates assigned to other companies, studies or consultants although they might bear the name "GGI", "Geneva Group" oder "Geneva Group International".
The information available on the website is not subject to contract and may be altered without warning. The services mentioned on the website may differ from the stated form or be unavailable outside the following country: Germany. The website should not under any circumstances be treated as an advisory or consulting service.
Dr. Böhmer, Bethmann & Partner mbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft cannot be held responsible for any problems caused by consulting or using the website. Hypertext links provide access to sites run by third parties, over which Dr. Böhmer, Bethmann & Partner mbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft has no control. Dr. Böhmer, Bethmann & Partner mbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft disclaims all responsibility for the content of these sites.
All the content of this website is Dr. Böhmer, Bethmann & Partner mbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft.
This service is for personal use only. It is strictly prohibited to circulate or reproduce all or part of the content for other purposes, in any form whatsoever. Failure to comply with this rule will be treated as infringement of copyright and civil or legal proceedings may be instigated against the person or entity responsible.
Personal data is data that can be used to find out personal or factual information about you, such as your name, address, phone number or email address.
Information that we cannot associate with you personally is, by definition, not personal data. In connection with your use of this website, we process your personal data for, inter alia, the following purposes:
We use your personal data solely in order to provide you, via our website, with comprehensive and personalised services or to respond to your contact requests.
You can use our website without revealing your identity to us. If, however, you register for one of our personalised services, such as by requesting information, we will ask for contact details such as your name and email address or request further personal information. It is entirely for you to decide whether or not to enter this data. Without it, we may, however, be unable to provide you with the service you request or answer your enquiry. At the point of data entry, you will find separate details of the exact procedure and, as required, appropriate declarations of consent that you can accept or reject as you see fit.
We do not use your data for direct, personal evaluation, but we reserve the right to evaluate pseudonymised or anonymised data records in order to improve the website or for statistical purposes. We keep records of general information such as when a page was visited or which page is visited most frequently.
Our website uses Google Maps on a number of pages to show interactive maps and indicate directions. Google Maps is a map service provided by Google. Using Google Maps may lead to information about the use of this website, including your IP address and the (starting point) address you entered to use the route planning function, being sent to Google in the United States.
When you access a page that contains Google Maps, your browser will establish a direct connection to Google’s servers. The contents of the map are transmitted by Google to your browser, which incorporates them in the Web page. We therefore have no influence on the extent of the data collected by Google in this way.
For further information about the purpose and scope of data collection and the further processing and use of data by Google, your rights in this regard and how you can use settings to protect your privacy, please refer to Google’s data protection information at http://www.google.de/intl/de/policies/privacy/.
Our website includes hyperlinks to other providers’ websites. When you activate these links, you are taken straight to the other provider’s website. You can tell that this is the case because, for example, the URL changes.
We cannot accept responsibility for how these providers handle your data on their websites because we have no influence on what they do with it. Please consult their websites for more information.
On our website, we offer you an opportunity to contact us by email and/or via a contact form. If you do so, your details (name and email address) will be stored so that we can contact you. We will only use this data to contact you and not for any other services.
We do not pass on your personal data to third parties. In certain cases, we may, however, be legally required to disclose your personal data to law enforcement authorities, for instance. This is the case if, for instance, there is a suspicion of a criminal offence or of abuse of our website.
The personal data that we collect is stored by us or the data processors we contract on specially protected servers. Access to these servers is limited to only a few people who look after technical, commercial or editorial matters. To prevent data loss or abuse, we take extensive technical and organizational security precautions that are regularly reviewed and updated to state of the art. We must, however, point out that in view of the Internet’s structure it is possible for other persons or institutions over whom we have no control to disregard the rules of data protection and the security measures listed above. In particular, unencrypted data can be read by third parties, and we have no technical influence in this regard. It is therefore the responsibility of the user to encrypt any data they send via the Internet or to take other precautions to prevent unauthorized access on the part of third parties.
On request, we are happy to inform you at any time whether we hold any data about you and, if so, what. If, despite our best endeavors to keep data accurate and up to date, we hold inaccurate data, we will correct it in accordance with your instructions.
We also delete data in line with statutory requirements. If we are unable to do so for legal reasons, we may block it.