24.09.2001
3 StBerG, in particular: -- the advice and representation in tax matters; -- the assistance in the fulfilment of tax obligations; -- the advice and assistance in accounting and accounting matters; -- the performance of audits and other business audits, to the extent permissible for tax consultants; -- the business start-up advice; -- the other advice in business matters in the broadest sense with the exception of legal advice; -- the advisory activity -- as well as the safeguarding of the interests of third parties in business matters and the fiduciary activity. Excluded, however, are the trust transactions concerning the acquisition and sale of securities for others and the management and administration of securities for other as well as transactions according to the law on capital investment companies. Further excluded are other activities which are not compatible with the profession of tax advisor, in particular activities within the meaning of § 57 sec. 4 no. 1 StBerG, such as commercial and banking transactions. The company may acquire and hold shareholdings in other tax advisory firms.
Share capital: 25 000.00 EUR.
Managing director: Peter Büdenbender in Waltrop, born 11. 09. 1955.
Legal relationships: Limited Liability Company. The partnership agreement was concluded on 05. 07. 2001. The company has one or more managing directors. In addition to tax advisors, lawyers, auditors and sworn accountants can also be appointed as managing directors, as well as, after approval by the competent chamber of tax advisors, particularly qualified persons with a different training than in one of the specialties mentioned in § 36 StBerG (§ 50 sec. 2, 3 StBerG). The number of managing directors who are not tax advisors may not exceed the number of tax advisors among the managing directors (§ 50 sec. 4 StBerG). At least one managing director, who is a tax consultant, must have his professional branch office at the registered office of the company or in its vicinity (§ 50 sec. 1 sentence 2 StBerG). If only one managing director is appointed, this tax consultant must be. He represents the company alone. If several managing directors are appointed, the company is represented by two managing directors or by a managing director together with an authorised signatory. One of the representative managing directors must be a tax consultant. The general meeting of shareholders may decide that individual or all managing directors are granted individual authorisation. Individual authorisation may, however, only be granted to managing directors who are tax consultants. If two managing directors are appointed, of whom only one is a tax consultant, this individual authorisation must be granted. Peter Büdenbender represents one by one as long as he is sole managing director. If several managing directors are appointed, he represents one together with another managing director or with an authorised signatory. He is entitled to conclude legal transactions with himself or with himself as a representative of third parties.
