Legal notice


Information in accordance with § 5 TMG

HLP – Hegemann, Lawitzke und Partner GbR
Am Alfredusbad 2
45133 Essen

Represented by:

Diplom-Ökonom Stephan Lawitzke – Wirtschaftsprüfer
Philipp Röhrig – Steuerberater, M.A.


Telefon: +49 (0)201 84264 – 0
Telefax: +49 (0)201 84264 – 44


Umsatzsteuer-Identifikationsnummer gemäß § 27 a Umsatzsteuergesetz:

Job title and professional regulations

Professional title:
Certified Public Accountant

Competent chamber:
Chamber of Public Accountants KöR, Rauchstraße 26, 10787 Berlin
The professional regulations apply, available at:

Awarded in:

The following professional regulations apply:

  • Law on a professional code of conduct for auditors (WPO)
  • Audit regulations (PrüfO)
  • Regulation on the design of the seal of auditors, etc. (Siegel-VO)
  • Ordinance on the professional liability insurance of auditors, etc. (BHV)
  • Guidelines of the Chamber of Public Accountants for the professional practice of public accountants and sworn auditors

Professional title:
Tax consultant

Competent chamber:
Düsseldorf Chamber of Tax Consultants KöR, Grafenberger Allee 98, 40237 Düsseldorf
The professional regulations apply, available at:

Awarded in:

The following professional regulations apply:

  • Tax Consultancy Act (StBerG)
  • Implementing Ordinance to the Tax Consultancy Act (DVStB)
  • Professional Code of Conduct (BOStB)
  • Tax Consultant Remuneration Ordinance (StBVV)

The professional regulations can be viewed at the respective competent chambers.

Details of the professional indemnity insurance

Name and registered office of the insurer:
HDI Versicherung AG
HDI-Platz 1
30659 Hanover

Area of validity of the insurance:

1. Germany
2. other European countries, Turkey and the states on the territory of the former Soviet Union including Lithuania, Latvia and Estonia:
The insurance covers liability claims,
(1) which are asserted before the courts of these countries and
(2) arising from the violation or non-observance of the law of these countries.
3. worldwide in the amount of the statutory minimum sum insured for liability claims arising from the violation or non-observance of foreign law, as long as they have arisen in the course of business assistance in tax matters relating to the tax law of these countries and the assignment is based on German law.
4 The insurance cover does not extend to liability claims arising from activities carried out through branches, subsidiaries or other advisory centres abroad.

Out-of-court dispute resolution proceedings
The competent Chamber of Tax Consultants in Düsseldorf conducts mediation proceedings in the event of disputes between tax consultants and clients upon request in accordance with Section 76 (2) No. 3 StBerG. It also provides further information on this.

Responsible for editorial content

Philipp Röhrig
Steuerberater, M.A.
Am Alfredusbad 2
45133 Essen

EU dispute resolution

The European Commission provides a platform for online dispute resolution (OS):
You can find our email address in the legal notice above.

Consumer dispute resolution/universal arbitration centre

There is no obligation and no willingness to participate in a dispute resolution procedure before a consumer arbitration board.