Legal notice

Maack & Company
Steuerberatungsgesellschaft mbH

Neuer Wall 80
20354 Hamburg

T. +49 (0) 40 2263552-0

Managing directors: Thomas Maack, Susanne Schmuck,  Alena Grin
Member of the Hamburg Chamber of Tax Consultants

Hamburg District Court HRB 118564
VAT ID DE 274 635 187

Important information/disclaimer
By using the website of Maack & Company Steuerberatungsgesellschaft mbH  and other Internet addresses that refer to the address, the user agrees to the following terms of use:

The contents of the website do not represent a comprehensive presentation and cannot replace individual tax or other professional advice that takes the circumstances of the individual case into consideration. We endeavor to make sure that the contents of the website are correct and up to date. Nevertheless, you should get individual advice before you make or refrain from making decisions.

All brands and trademarks mentioned within the website—some of which may be registered by third parties—are fully subject to the provisions of applicable trademark laws and intellectual property rights of the respective registered owners.

The persons and companies named in this website's legal notice hereby expressly declare that they did not and do not have any influence on the design, content, and functions of websites referred to via links or other means (e.g. banners). The persons and companies named in the legal notice expressly disclaim all contents of websites referred to on this website via links or other means (e.g. banners) and declare that they do not embrace the contents of such websites.

Exclusion of liability
We have prepared the information contained on this website with great care and endeavor to continually review and update it. However, we cannot guarantee that our contents are correct, up to date, complete, and permanently available. Moreover, we cannot guarantee that the contents of our website are suitable for the user and his/her purposes. We do not accept any liability for decisions that the user makes on the basis of the contents. We only provide binding information, advice, recommendations, or declarations within the scope of individual communication.

The network consists of legally independent member companies. Maack & Company Steuerberatungsgesellschaft mbH does not accept any responsibility or liability for actions or failures of other member companies.

Under consideration of the current technically and economically feasible state of the art, we take the usual precautions to prevent the transmission of computer viruses. However, any and all liability for damage caused by computer viruses is expressly excluded. We expressly draw attention to the generally known fact that the use of the Internet and e-mail may be exposed to threats from viruses or Internet attacks. For this reason, the Internet user must check information received via websites (e.g. downloads or e-mail) for viruses and other hazards.

The commercial use of the contents of individual pages of this website is subject to our approval. The individual authors reserve all rights to the presentations and contributions provided on the individual pages of this website.

Applicable law, jurisdiction
Any and all existing or future legal relationships are governed exclusively by German law, and only German courts shall have jurisdiction.

Hamburg, January 2019

Disclosures pursuant to the German Telemedia Act (TMG) and the German Ordinance on Service Providers' Duty to Inform (DL-InfoV)

Maack & Company
Steuerberatungsgesellschaft mbH

Neuer Wall 80
20354 Hamburg

Telephone +49 40 2263552-0

Legal form:
German limited liability company (GmbH);
Registered office: Hamburg; Register court: Hamburg District Court; HRB 118564

Value-added tax identification number:
DE 274 635 187

Authority to represent the company:
Thomas Maack, tax consultant
Susanne Schmuck, auditor and tax consultant
Alena Grin, tax consultant

The legal occupational title "Tax consultant [in German: Steuerberater (StB)]" was bestowed in the Federal Republic of Germany.

For an overview of our multidisciplinary activities, go to the Service about us/international section.

Codes of conduct
As tax consultants, we are required by law to comply with high ethical standards (Section 43 (1) of the German Auditors' Act (WPO), Sections 43, 43a of the German Federal Lawyers' Act (BRAO), Section 57 (1) of the German Tax Consultancy Act (StBerG)).

We and our professionals are members of the Hamburg Chamber of Tax Consultants.

The tax consulting profession is mainly governed by the following regulations:

  1. German Tax Consulting Act (StBerG)
  2. Regulation Implementing the German Tax Consulting Act (DVStB)
  3. Professional Code of the Federal Chamber of Tax Consultants
  4. Official Fee Schedule for Tax Consultants (StBVV)

These documents (in German) are available e.g. under "Service für Mitglieder"-"Formularcenter" at the website of the Munich Chamber of Tax Consultants The legal regulations pertaining to professional activity can be accessed under the following link:

Professional liability insurance
To protect its clients, Maack & Company Steuerberatungsgesellschaft mbH has taken out professional liability insurance as provided for in Section 54 of the German Auditors' Act (WPO), Section 67 of the German Tax Consulting Act (StBerG), and Section 51 of the German Federal Lawyers' Act (BRAO), which covers the risk from the entire activity in the professional spectrum of auditors, tax consultants, and lawyers within the scope of applicability of the German Auditors' Act (WPO).

In the case of disputes between lawyers and their clients, there is a possibility to request extrajudicial arbitration with the respective regional chamber of lawyers (Section 73 (2) no. 3 in conjunction with Section 73 (5) of the German Federal Lawyers' Act (BRAO)) or with the lawyers' arbitration board (Section 191 f of the German Federal Lawyers' Act (BRAO)) or with the Federal Chamber of Lawyers. The addresses and contact information of the regional chambers of lawyers responsible for us and of the arbitration board are available on the website of the Federal Chamber of Lawyers, e-mail:

On request, the regional chamber of lawyers may also mediate in the event of disputes between its members and their clients pursuant to Section 76 (2) no. 3 of the German Tax Consulting Act (StBerG). The addresses and contact information of the regional chamber of lawyers responsible for us are available on the Internet under

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Maack & Company
Steuerberatungsgesellschaft mbH

MAACK & Company GmbH


Neuer Wall 80
D-20354 Hamburg

+49 (0) 40 2263552-0