Legal Notice (Impressum)

Declaration persuant to § 5 TMG:

Stockum & Partner mbB
Rechtsanwälte und Steuerberater
Gärtnerweg 4-8
60322 Frankfurt am Main

Represented by:

StB Reinhard Stockum
RA Marc Sälzer
StB Oliver Geilhorn


Telephone: +49.69.509.560.100
Telefax: +49.69.509.560.198

Register entry

Registration in Partnership Register.
Register Court: Amtsgericht
Frankfurt am Main
PR 2070


Value Added Tax Identification Number persuant to §27 a Value Added Tax Act:

Responsible supervisory authority

Rechtsanwaltskammer Hessen
Bockenheimer Anlage 36, 60322 Frankfurt am Main
Telephone: +
Telefax: +

Rules of professional conduct for Lawyers:

Berufsordnung für Rechtsanwälte
Source: The rules can be viewed on the Bundesrechtanwaltskammer Homepage (

Rules of professional conduct for tax advisors.

Durchführungsverordnung zum Steuerberatungsgesetz
Source: The rules can be viewed on the Bundessteuerberaterkammer Homepage (
EU platform for out-of-court online dispute settlement:

The consumer arbitration board for proprietry disputes, arising from client relations with lawyers, is the arbitration board of the lawyer society, Neue Grünstr. 17, 10179 Berlin (


Liability for content
Content on our homepage was created with utmost diligence. However, we are not liable for the correctness, completeness and currentness. Pursuant to sec. 7 para 1 TMG, as a service provider, we are responsible for our own content on these pages in accordance with the general acts. Pursuant to sec. 8-10 TMG, as a service provider, we are however not obliged to monitor submitted or stored third party information or to investigate instances, that indicate unlawful action. Obligations to delete or block the usage of information according to the general acts remain unaffected. A liability in this respect is only possible from the date knowledge of a concrete violation is had. Once such violations are known the content will be removed immediately.

Liability for links
Our service contains links to external third party websites, whose content we cannot influence. Therefore we are not liable for this third party content. The respective host or provider of the pages is responsible for the content of the linked webpages. The linked webpages were reviewed with respect to possible violations at the date of linking. At the date of linking unlawful content was not discernible. A permanent content surveillance of the linked webpages is not reasonable without a concrete indication of a violation. Once a violation is known the links will be removed immediately.

Content and creations issued by us on this website are subject to German copyright law. Any duplication, processing, distribution and any other kind of usage beyond the boundaries of German copyright law, require the written consent of the author or the creator respectively. Downloads and copies of this website are allowed for private usage, commercial usage is strictly forbidden. Third party copyright is observed where content was not created by us. Notably, third party content will be explicitly declared as such. Should, however, a copyright infringement come to your attention, please advise us accordingly. Once an infringement is known the content will be removed immediately.

Data protection
The use of our website is, as a general rule, possible without providing personal data. Insofar as personal data (e.g. name, address or email) is levied, this takes place, as far as possible, on a voluntary basis. Such data will not be passed on to third parties without your explicit consent. We would like to point out, that any data transfer via internet (e.g. when communicating via email) is subject to security vulnerability. It is not possible to protect data completely from third party access. The use by third parties of our contact data, published in line with German / EU Law requirements (Impressumspflicht), to send us unsolicited advertising and information material is strictly prohibited. We reserve our rights to take legal measures in the case that unsolicited advertising materials, for instance spam mail, are sent.