Company information according to
Telemedia Act (Telemediengesetz; TMG)
and Service Information Obligation Ordinance (Dienstleistungs-Informationspflichten-Verordnung; DL-InfoVO)
Klug & Engelhard GmbH
Dr. Andreas Klug
Telephone: +49 (6192) 4003-0
Fax: +49 (6192) 4003-45
District Court Frankfurt am Main, HRB 31965
Value added tax identification number:
State of approval:
Chamber of Auditors (Wirtschaftsprüferkammer)
Hessian Ministry of Finance (Hessisches Ministerium der Finanzen)
Chamber of Tax Advisors Hessen (Steuerberaterkammer Hessen)
60327 Frankfurt am Main
Auditors regulations (Wirtschaftsprüferordnung; WPO) and professional statutes for auditors / sworn accountants (Berufssatzung für Wirtschaftsprüfer / vereidigte Buchprüfer)
Quality Control Statute (Satzung für Qualitätskontrolle)
Seal Ordinance (Siegelverordnung)
Professional Liability Insurance Regulation (Berufshaftpflichtversicherungsverordnung)
Tax Advisory Act (Steuerberatungsgesetz; StBerG)
Implementing Ordinance to the Tax Advisory Act (Durchführungsverord. zum Steuerberatungsgesetz; DVStB)
Professional Code of the Federal Chamber of Tax Advisors (Berufsordnung der Federal Chamber of Tax Advisors (Bundessteuerberaterkammer; BOStB)
Tax Advisor Fee Ordinance (Steuerberatergebührenverordnung; StBGebV)
Information on these regulations can be found on the website of the Chamber of Auditors (Wirtschaftsprüferkammer):
and on the website of the Chamber of tax advisors (Steuerberaterkammer):
Information on the professional liability insurance contract prescribed and existing in accordance with § 54 WPO:
HDI-Gerling, Firmen und Privat Versicherungs AG, Riethorst 2, 30659 Hannover
Information on the area of applicability:
According to general insurance conditions HDI-Gerling AVB-WSR 558
Information in accordance with the Consumer Dispute Settlement Act (Verbraucherstreitbeilegungsgesetz):
We are neither willing nor obliged to participate in a dispute settlement procedure before a consumer arbitration board.
Conception and realization
webFLEX media e.K.
Frankfurter Straße 151c
Liability for content
As a service provider, we are responsible for our own content on these pages in accordence with general law in accordance with Section 7 (1) TMG. According to §§8 to 10 TMG, as a service provider, we are not obliged to monitor transmitted or stored third-party information or to research circumstances that indicate illegal activity. Obligations to remove or block the use of information according to general laws remain unaffected. However, liability in this regard is only possible from the point time at which we become aware of a specific legal violation. As soon as we become aware of such legal violations, we will remove this content immediately.
Liability for links
Our offer contains links to external third-party websites over whose content we have no influence. Therefore, we cannot accept any liability for this third-party conent. The respective provider or operator of the pages is always responsible for the content of the linked pages. The linked pages were checked for possible legal violations at the time they were linked. No illegal content was found at the time the link was created. Permanent monitoring of the content of the linked pages is not reasonable without concrete evidence of a violation of the law. As soon as we become aware of legal violations, we will remove such links immediately.
The content and works on these pages created by the website operator are subject to German copyright law. The duplication processing, distribution and any kind of exploitation outside the limits of copyright law require the written consent of the respective author or creator. Downloads and copies of this website are only permitted for private, non-commercial use. Insofar as the content on this site was not created by the operator, the copyrights of third parties are observed. In particular, third party content is marked as such. If you should nevertheless become aware of a copyright infringement, we would ask you to notify us accordingly. If we become aware of legal violations, we will remove such content immediately.