{"id":3359,"date":"2018-10-09T21:59:25","date_gmt":"2018-10-09T19:59:25","guid":{"rendered":"https:\/\/espsp.sup.devserver-preview.com\/impressum\/"},"modified":"2026-04-30T10:37:59","modified_gmt":"2026-04-30T08:37:59","slug":"impressum","status":"publish","type":"page","link":"https:\/\/www.sonntag-wp.de\/en\/impressum\/","title":{"rendered":"imprint."},"content":{"rendered":"<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>Responsible in the sense of Section 5 TMG [German Telemedia Act]<\/strong><\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>SONNTAG GmbH<br \/>\nWirtschaftspr\u00fcfungsgesellschaft<br \/>\nSchertlinstra\u00dfe 23<br \/>\n<span id=\"callnumber26\"><span id=\"callnumber27\"><span id=\"callnumber29\"><span id=\"callnumber28\"><span id=\"callnumber30\"><span id=\"callnumber34\"><span id=\"callnumber35\"><span id=\"callnumber38\"><span id=\"callnumber39\">D-86159<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span>\u00a0Augsburg<br \/>\nTelefon:\u00a0<span id=\"callnumber25\"><span id=\"callnumber26\"><span id=\"callnumber28\"><span id=\"callnumber27\"><span id=\"callnumber29\"><span id=\"callnumber33\"><span id=\"callnumber34\"><span id=\"callnumber37\"><span id=\"callnumber38\">+49\u00a0821\u00a057058-0<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><br \/>\nTelefax:\u00a0<span id=\"callnumber24\"><span id=\"callnumber25\"><span id=\"callnumber27\"><span id=\"callnumber26\"><span id=\"callnumber28\"><span id=\"callnumber32\"><span id=\"callnumber33\"><span id=\"callnumber36\"><span id=\"callnumber37\">+49 821 57058-153<br \/>\n<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><a class=\"mail\" style=\"background-color: #ffffff;\" title=\"E-Mail Nachricht an die S&amp;P GmbH\" href=\"mailto:ukm@sonntag-partner.de\">E-Mail an die SONNTAG GmbH<\/a><\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\"><a href=\"..\/..\/\">www.sonntag-wp.de<\/a><\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>Legal form<br \/>\n<\/strong>Gesellschaft mit beschr\u00e4nkter Haftung (company with limited liability)<\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>Registration Court<\/strong><strong><br \/>\n<\/strong>Local court of Augsburg | HRB 17817<\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>Tax Identification for VAT purposes<br \/>\n<\/strong>DE205345823<\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>Registered office of the company<span style=\"color: #535353;\"><br \/>\n<\/span><\/strong>Augsburg<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>Branch office<span style=\"color: #535353;\"><br \/>\n<\/span><\/strong>Augsburg<\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><span class=\"zn-fontweight\" style=\"font-weight: 900; color: #535353;\"><strong>Legal representatives<\/strong>\u00a0<span style=\"color: #535353;\"><br \/>\n<\/span><\/span>Peter Alterauge &#8211; WP<sup>1)<\/sup>, StB<sup>2)<\/sup><\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">Wolfgang Fratz &#8211; WP<sup>1)<\/sup>, StB<sup>2)<\/sup><\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">Oliver Kanus &#8211; WP<sup>1)<\/sup>, StB<sup>2)<\/sup><\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">Wolfgang L\u00f6hr &#8211; StB<sup>2)<\/sup>, vBP<sup>3)<br \/>\n<\/sup>Prof. Dr. Wolfgang Schultze<\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">Robert Sch\u00e4ble &#8211; WP<sup>1)<\/sup>, StB<sup>2)<\/sup><\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">Markus Th\u00fcrauf\u00a0&#8211; WP<sup>1)<\/sup>, StB<sup>2)<\/sup><\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">Joachim Mairock &#8211; WP<sup>1)<\/sup>, StB<sup>2)<\/sup><\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">Frank Layher &#8211; WP<sup>1)<\/sup>, StB<sup>2)<br \/>\n<\/sup>J\u00fcrgen Baur &#8211; StB<sup>2)<\/sup><br \/>\n<\/span><span style=\"font-family: georgia, palatino; font-size: 16px;\">Dr. Henriette Burkhardt-B\u00f6ck-\u00a0WP<span style=\"font-size: 12px; line-height: 0; position: relative; vertical-align: baseline; top: -0.5em;\">1)<\/span>, StB<span style=\"font-size: 12px; line-height: 0; position: relative; vertical-align: baseline; top: -0.5em;\">2)\u00a0<\/span><br \/>\n<span style=\"color: #535353;\">Andrea Seitz &#8211;<\/span>\u00a0StB<sup>2)<br \/>\n<\/sup>Dominic W\u00f6rlein &#8211; WP<span style=\"font-size: 12px; line-height: 0; position: relative; vertical-align: baseline; top: -0.5em;\">1)<\/span>, StB<span style=\"font-size: 12px; line-height: 0; position: relative; vertical-align: baseline; top: -0.5em;\">2)\u00a0<\/span><sup><br \/>\n<\/sup><\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><sup>1)\u00a0WP (Wirtschaftspr\u00fcfer)<br \/>\n2)\u00a0StB (Steuerberater)<br \/>\n3)\u00a0vBP (vereidigter Buchpr\u00fcfer)<\/sup><\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\">The partnership&#8217;s professionals are qualified as &#8216;Wirtschaftspr\u00fcfer&#8217; (certified public accountants) and &#8216;Steuerberater&#8217; (tax consultants) and\u00a0&#8216;vereidigter Buchpr\u00fcfer&#8217; (certified auditors) provide their services in these capacities. They are licensed to practise in Germany and are members of the chambers of their respective professions:<\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>Admission\/supervisory authority<br \/>\n<\/strong>The auditors and certified accountants working for Sonntag &amp; Partner are members of the Berlin Chamber of Auditors (\u201eWirtschaftspr\u00fcferkammer Berlin&#8221;), which acts as supervisory authority:<\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>Wirtschaftspr\u00fcferkammer Berlin<br \/>\nK\u00f6rperschaft des \u00f6ffentlichen Rechts<br \/>\n<\/strong>Rauchstrasse 26<\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">10787 Berlin, GERMANY<\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">Phone: +49 30 726161-0<\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">Fax: +49 30 726161-212<\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\"><a class=\"mail\" title=\"E-mail to the Berlin Chamber of Auditors\" href=\"mailto:kontakt@wpk.de\">E-mail<\/a><\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\"><a class=\"external-link-new-window\" title=\"external link to the Berlin Chamber of Auditors\" href=\"http:\/\/www.wpk.de\/\" target=\"_blank\" rel=\"noopener\">www.wpk.de<\/a><\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>Tax\u00a0consultants\u00a0<\/strong><\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\">The tax consultants working for Sonntag &amp; Partner are members of the &#8220;Steuerberaterkammer M\u00fcnchen&#8221; (Munich Chamber of Tax Consultants), which acts as supervisory authority:<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>Steuerberaterkammer M\u00fcnchen<br \/>\nNederlinger Stra\u00dfe 9<br \/>\n<span id=\"callnumber14\"><span id=\"callnumber21\"><span id=\"callnumber22\"><span id=\"callnumber20\">80638<\/span><\/span><\/span><\/span>\u00a0M\u00fcnchen, GERMANY<br \/>\nPhone:\u00a0<span id=\"callnumber13\"><span id=\"callnumber20\"><span id=\"callnumber21\"><span id=\"callnumber19\">+49\u00a089\u00a01579020<\/span><\/span><\/span><\/span><br \/>\nFax:\u00a0<span id=\"callnumber12\"><span id=\"callnumber19\"><span id=\"callnumber20\"><span id=\"callnumber18\">+49\u00a089\u00a015790219<\/span><\/span><\/span><\/span><\/strong><\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\"><a class=\"mail\" href=\"mailto:info@stbk-muc.de\">e-Mail to Steuerberaterkammer<\/a><\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\"><a class=\"external-link-new-window\" href=\"http:\/\/www.stbk-muc.de\/\" target=\"_blank\" rel=\"noopener\">www.stbk-muc.de<\/a><\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>Professional designation<\/strong><\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>AUDITORS<\/strong><\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\">The professional designation &#8220;Wirtschaftspr\u00fcfer&#8221; or &#8220;Wirtschaftspr\u00fcferin&#8221; (feminine form) was granted to the auditors working for Sonntag &amp; Partner by the &#8220;Wirtschaftspr\u00fcferkammer Berlin&#8221; (Berlin Chamber of Auditors) in accordance with the regulations which apply uniformly in Germany and which are stipulated in the &#8220;Wirtschaftspr\u00fcferordnung&#8221; (Auditors&#8217; Code).<\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\">They are subject to the regulations of the<\/span><\/p>\n<ul>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">Act to Reform the Certified Public Accountants&#8217; Code [WPO\u00c4G]<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">Certified Public Accountants&#8217; Code [WPO]<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">Professional Code for Certified Public Accountants\/Certified Auditors [BS WP\/vBP]<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">Professional Indemnity Insurance of Certified Public Accountants [WPBHV]<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">Quality Control Statutes [Satzung f\u00fcr Qualit\u00e4tskontrolle]<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">Official Seal Regulations [Siegel VO]<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">Tax Consultancy Act [StBerG]<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">Regulations to Implement the Tax Consultancy Act [DVStB]<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">Tax Consultants&#8217; Fees Regulations [StBVV]<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">Professional Code of the Federal Chamber of Tax Consultants [BOStB]<\/span><\/li>\n<\/ul>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>TAX CONSULTANTS<\/strong><\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\">The professional designation &#8220;Steuerberater&#8221; or &#8220;Steuerberaterin&#8221; (feminine form) was granted to the tax consultants working for Sonntag &amp; Partner by the &#8220;Steuerberaterkammer M\u00fcnchen&#8221; (Munich Chamber of Tax Consultants) in accordance with the regulations which apply uniformly in Germany and which are stipulated in the &#8220;Steuerberatergesetz&#8221; (German Tax Consultants Act).<\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\">They are subject to the regulations of the<\/span><\/p>\n<ul>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">Federal Lawyers Code [BRAO]<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">Act of Lawyers&#8217; Fees [RVG]<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">Lawyers&#8217; Professional Code [BORA]<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">Code for Specialist Lawyers [FAO]<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">CCBE Code of Conduct<\/span><\/li>\n<\/ul>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>CERTIFIED ACCOUNTANTS<\/strong><\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\">The professional designation &#8220;vereidigter Buchpr\u00fcfer&#8221; or &#8220;vereidigte Buchpr\u00fcferin&#8221; (feminine form) was granted to the certified accountants working for Sonntag &amp; Partner by the &#8220;Wirtschaftspr\u00fcferkammer Berlin&#8221; (Berlin Chamber of Auditors) in accordance with the regulations which apply uniformly in Germany and which are stipulated in the &#8220;Wirtschaftspr\u00fcferordnung&#8221; (Auditors&#8217; Code).<\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\">Person in charge within the meaning of Clause 6 of the &#8220;Medienstaatsvertrag&#8221; (German legal framework for electronic media)<\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>Person in charge within the meaning of Clause 55 para. 2 of the Interstate Treaty on Broadcasting (RStV):<\/strong><\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>Oliver Kanus<br \/>\nc\/o Sonntag &amp; Partner<br \/>\n<\/strong>Schertlinstrasse 23<\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">86159 Augsburg, GERMANY<\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">Phone: +49 821,570 58-0<\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">Fax: +49 821 570 58-153<\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\"><a class=\"mail\" title=\"contact via e-mail Oliver Kanus\" href=\"mailto:kanus@sp-wp.de\">E-mail<\/a><\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong>Professional liability insurance is provided by:<\/strong><\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\">Zurich Insurance plc NfD<\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">53287 Bonn, GERMANY<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">The professional liability insurance has been taken out with &#8230; The territorial scope of insurance protection comprises activities in the Member States of the European Union, thus complying with the requirements of Section<\/span><\/p>\n<ul>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">\u00a7 51 of the German Lawyer&#8217;s Act (Bundesrechtsanwaltsordnung &#8211; BRAO)Section<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">\u00a7 45 (1) of the German Patent Lawyer&#8217;s Act (Patentanwaltsordnung &#8211; PatAnwO)Section<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">\u00a7 67 of the German Tax Consulting Act (Steuerberatungsgesetz &#8211; StBerG), Sections 51 et seq. of the Decree on the Implementation of the Laws on Tax Consultants, Tax Representatives and Tax Consultancy Companies (Verordnung zur Durchf\u00fchrung der Vorschriften \u00fcber Steuerberater, Steuerbevollm\u00e4chtigte und Steuerberatungsgesellschaften &#8211; DVStB)- Section<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino; font-size: 16px;\">\u00a7 54 of the German Auditors Act (Wirtschaftspr\u00fcferordnung &#8211; WPO) in conjunction with the Decree on the Professional Liability Insurance for Auditors and Certified Accountants (Verordnung \u00fcber die Berufshaftpflichtversicherung der Wirtschaftspr\u00fcfer und vereidigten Buchpr\u00fcfer &#8211; WPBHV).<\/span><\/li>\n<\/ul>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><strong><span lang=\"EN-GB\">Resolution of disputes<\/span><\/strong><\/span><\/p>\n<p class=\"bodytext\"><span style=\"font-family: georgia, palatino; font-size: 16px;\"><span lang=\"EN-GB\">Resolution of a dispute online pursuant to Art. 14 (1) of the \u2018Regulation on online resolution of disputes in consumer matters\u2019 (resolution (EU) No.\u00a0<\/span><span lang=\"EN-GB\">524\/2013; known as the ODR regulation): The European Commission provides a platform for dispute resolution online, which can be accessed under\u00a0<\/span><span lang=\"EN-GB\"><a href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\" target=\"_blank\" rel=\"noopener\">http:\/\/ec.europa.eu\/consumers\/odr\/<\/a><\/span><span lang=\"EN-GB\">.<\/span><\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">Photos:\u00a0 MATTHIAS LEO, photoresque, fotolia\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Responsible in the sense of Section 5 TMG [German Telemedia Act] SONNTAG GmbH Wirtschaftspr\u00fcfungsgesellschaft Schertlinstra\u00dfe 23 D-86159\u00a0Augsburg Telefon:\u00a0+49\u00a0821\u00a057058-0 Telefax:\u00a0+49 821 57058-153 E-Mail an die SONNTAG GmbH www.sonntag-wp.de Legal form Gesellschaft mit beschr\u00e4nkter Haftung (company with limited liability) Registration Court Local court of Augsburg | HRB 17817 Tax Identification for VAT purposes DE205345823 Registered office of<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3359","page","type-page","status-publish","hentry"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.sonntag-wp.de\/en\/wp-json\/wp\/v2\/pages\/3359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sonntag-wp.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sonntag-wp.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sonntag-wp.de\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sonntag-wp.de\/en\/wp-json\/wp\/v2\/comments?post=3359"}],"version-history":[{"count":5,"href":"https:\/\/www.sonntag-wp.de\/en\/wp-json\/wp\/v2\/pages\/3359\/revisions"}],"predecessor-version":[{"id":8655,"href":"https:\/\/www.sonntag-wp.de\/en\/wp-json\/wp\/v2\/pages\/3359\/revisions\/8655"}],"wp:attachment":[{"href":"https:\/\/www.sonntag-wp.de\/en\/wp-json\/wp\/v2\/media?parent=3359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}