Company details in accordance with §§ 5 TMG, 55 RStV, 2 DL-InfoV

Hecht & Kollegen GmbH
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
Steinplatz 2 10623 Berlin
Germany

Telefon: +49 30 21 00 29 30
Telefax: +49 30 21 00 29 31
kontakt@hecht-kollegen.de

Registered head office of company: Berlin

Trade register: Berlin-Charlottenburg District Court, Reference number: HRB 87512

VAT identification number: DE 226169536

General partner:

Responsible supervisory bodies:

Wirtschaftsprüferkammer (German Chamber of Auditors)
Körperschaft des öffentlichen Rechts
Rauchstraße 26
10787 Berlin
www.wpk.de

Steuerberaterkammer Berlin (Berlin Chamber of Tax Advisors)
Körperschaft des öffentlichen Rechts
Wichmannstraße 6
10787 Berlin
www.stbk-berlin.de

All professional titles of the company as well as of the named persons were awarded in the Federal Republic of Germany.

Auditors
All certified auditors are authorized in the Federal Republic of Germany and are members of the Chamber of Auditors in Berlin and therefore subject to its supervisory obligations.

Regulations for auditor profession:
The profession of Wirtschaftsprüfer (auditor)/vereidigter Buchprüfer (chartered accountant) is largely subject to the following statutory professional regulations:

• German regulations for public accountants (WPO)

• Auditors' Professional Liability Insurance Regulation (WPBHV)

• Statutes for Quality Control

• Official Seal Order

• Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006

The professional regulations for auditors can be viewed at the homepage of the Federal Chamber of auditors under www.wpk.de.

Tax consultants
All named tax consultants are authorized in the Federal Republic of Germany and are members of the Chamber of Tax Consultants in Berlin.

Regulations for tax consultant profession: The tax consultant profession is essentially subject to the following regulations:

• Tax Consulting Law (StBG)

• Regulation implementing the Tax Consulting Law (DVStB)

• Professional Code (BOStB)

• Schedule of Fees for Tax Advisors (StBVV))

The professional regulations for tax advisors can be viewed at the Federal Chamber of Tax Consultants under www.bstbk.de.

General terms and conditions
General Engagement Terms for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften [German Public Auditors and Public Audit Firms] as of January 1, 2024.

Professional liability insurance
Professional liability insurance is provided by HDI Versicherung AG, 30650 Hannover. The geographic scope of the insurance protection covers services in the Member States of the European Union and fulfills at least the statutory requirements in accordance with:

• Section 67 of the German Tax Consultancy Act (StBerG) in conjunction with Sections 51 et seqq. of the Implementing Provisions of the Tax Consultancy Act (DVStB) as well as

• Section 54 of the German Law Regulating the Profession of Certified Public Accountants (WPO) in conjunction with the German Auditor's Professional Liability Insurance Regulation (WPBHV).

Dispute Resolution under Consumer Dispute Resolution Act There is no obligation and no willingness for participation in a dispute settlement procedure at a consumer conciliation board.

Person responsible acc. § 18 Abs. 2 MStV:

Henry Franz
Auditor
Tax Consultant

Picture credits Annette Koroll FOTOS