Services for corporates

Project related advice

 

  • Domestic and international tax law
  • Double taxation treaty (DTT)
  • Corporate and group taxation
  • Reorganizations and tax structuring
  • Mergers and acquisitions
  • Real estate transfer tax (RETT)
  • Tax advice for domestic and foreign corporate start-ups
  • Succession planning
  • Expert opinions
  • Binding tax rulings
  • Advice on determining the appropriate legal form

Current tax advisory services

  • Tax filings
  • Review of tax assessment notices
  • Appeal and court proceedings
  • Tax audits
  • Business consultancy
  • Financial and payroll accounting
  • Annual financial statements
  • Net income determinations

Services for individuals

  • Domestic and international tax law
  • Double taxation treaty (DTT)
  • Tax planning
  • Handling on individual tax issues
  • Advice on legislative procedures
  • Tax filings
  • Review of tax assessment notices
  • Appeal and court proceedings
  • Expatriates (income tax)
  • Taxation of severance payments
  • Advice in relation to real estate
  • Tax audits
  • Exit and entry taxation
  • Voluntary self-disclosure including amendments of tax returns – as well as criminal tax proceedings
  • Binding tax rulings
  • Succession Planning
  • Inheritance and gift tax

Services for succession planning

  • Succession planning for corporates
  • Succession planning for individuals
  • Business valuation and tax valuation of private assets
  • Tax planning regarding inheritance and testaments
  • Tax planning of matrimonial property regime
  • Foundations (Stiftungen)
  • Tax filings
  • Inheritance tax return
  • Gift tax return
  • Expert opinions
  • Binding tax rulings

Hofmann & Fertig is a tax consulting professional partnership based in Frankfurt/Main Westend area that offers tax consulting services and expertise to domestic and internationally based companies and individuals.

For the second conescutive year the business paper Handelsblatt ranked Hofmann & Fertig also in 2018 among Germany’s top tax advisors in Frankfurt am Main. With our long-standing experience working for leading international professional services firms in Germany and Switzerland, we have extensive experience in delivering tax advice to local and international companies as well as private clients. Pursuant to such experience, we are well versed in and familiar with the methods and processes of the German tax system and have established good working relationships and lines of communication with representatives of the German tax authorities.

As an independent tax practice, we strive to gain an in depth knowledge and understanding of our clients and their unique tax needs and requirements with the ultimate goal of delivering expert and tailored tax advice and solutions at an economical rate.

We are fluent in both German and English and, as part of a well-connected business network of public notaries, lawyers and consultants, can also offer extended advice and services in relation to general business and legal matters.

We provide services as tax advisors, expert for tax succession planning and international tax law all over Germany, however, in particular in the Rhein Main Area in Frankfurt am Main, Bad Homburg, Königstein, Kronberg, Wiesbaden, Mainz, Offenbach and Aschaffenburg and also in Hamburg, München, Dusseldorf, Berlin, Hanover, Freiburg or Nuremberg.

To discuss your tax needs please contact us.

Hofmann & Fertig

Partnerschaft aus Steuerberatern mbB

Schumannstr. 27
60325 Frankfurt / Main

 

For a personal meeting, we are happy to meet you at our office in Frankfurt
and also in

  • Berlin
  • Dusseldorf
  • Hamburg
  • Hannover
  • Munich
  • Nuremberg

Please let us know if you require a meeting in another location.

 

You can reach us under:
INFO@HOFMANNFERTIG.COM
Tel +49 69 8720 3390
Fax +49 69 8720 3395

 

*Required fields

I have read the Data Privacy Policy and hereby approve of it.

Hofmann & Fertig

Partnerschaft aus Steuerberatern mbB

Schumannstr. 27
60325 Frankfurt / Main
View on Google Maps

How to find Hofmann & Fertig

by public transportation

  • Metro (U-Bahn) line 4, travel to station Festhalle/Messe
  • Exit Schumannstraße

ALTERNATIVELY

  • Tram (Straßenbahn) line 16 or line 17, travel to station Festhalle/Messe
  • Exit the tram and go in the viewing direction. Use the pedestrian crossing and turn left onto the Schumannstraße
  • Hofmann & Fertig is located at Schumannstraße 27 after approximately 250m

by car

We are happy to provide you with driving directions by car upon your request.


For personal meetings, we are happy to meet you at our office in Frankfurt and also in

  • Berlin
  • Dusseldorf
  • Hamburg
  • Hannover
  • Munich
  • Nuremberg

Please let us know if you require a meeting in another location.

As one of the founding partners of Hofmann & Fertig, Nadine has accumulated over 10 years’ of professional experience advising private wealth individuals, and family and medium sized businesses. Nadine initially trained at Ernst & Young, Frankfurt/Main and became a tax consultant (Steuer­fach­angestellte) in 2001. She then studied at the Johann Wolfgang Goethe-University in Frankfurt/Main as well as at the University of St. Gallen in Switzerland and graduated with a Business Administration Degree in 2007. During her training and studies, Nadine gained professional experience in US tax law whilst working for a German-US accounting and tax firm in New York. Following her studies, Nadine worked for Pricewaterhouse­Coopers in Frankfurt/Main and passed the exam to become a Certified German Tax Advisor in 2010. After PwC and before founding Hofmann & Fertig, Nadine worked for a boutique tax advisory practice in Zurich, Switzerland and subsequently as head of the Frankfurt/Main office of the firm.

Areas of specialization

With her extensive training and international experience, Nadine is able to provide invaluable market insights tailored to the individual needs of her clients to optimize their tax position and safeguard their interests ultimately serving to contribute to the ongoing success of their businesses. Nadine specializes in the following areas and is also experienced in providing advice in English:

  • Succession planning (corporates and individuals)
  • Expatriate tax consulting services
  • Current tax advisory services
  • Advice on self-disclosures and voluntary amendments of tax returns (Selbstanzeigenberatung)

Andreas is one of the founding partners at Hofmann & Fertig. He studied business adminis­tration with a focus on tax law and finance at the University of Applied Sciences in Wuerzburg, graduating in 2005. Following his studies, he worked for five years in the corporate tax department of Pricewaterhouse­Coopers in Frankfurt/Main where he advised both corporates and individuals in relation to domestic and inter­national taxation matters and then proceeded to successfully pass the German Tax Advisor exam in 2008. Having gained extensive experience in private practice, Andreas then moved in‑house to become an internal tax advisor for Celanese, a leading US chemical company, where he focused on tax structuring and the implementation of cross-border transactions. To enhance his international taxation experience, Andreas then joined the tax practice of Allen & Overy, a leading international English law firm, where he advised domestic and international clients primarily with respect to tax structuring, mergers and acquisitions, and corporate reorganization matters.

Areas of specialization

Pursuant to his over ten years’ of professional experience, Andreas has gained in-depth knowledge and understanding of key areas of domestic and international taxation including:

  • Corporate tax
  • Corporate reorganizations, mergers and acquisitions
  • Succession planning

As a tax advisor with both private practice and in-house experience, Andreas is well qualified to provide comprehensive support to his clients with respect to all of their tax needs. He places great importance on utilizing his extensive skills and expertise to deliver and implement value added practical solutions to his clients. He is a frequent author of professional articles and, due to his considerable stays abroad in the USA and Australia, Andreas is proficient in delivering advice also in English (English speaking tax advisor).

Published work

  • Fertig (2016) „Neue grunderwerb­steuerliche Anzeige­pflichten beim Asset Deal?“
    BB 2016, S. 286

Neue grunderwerbsteuerliche Anzeigepflicht beim Assetdeal?

  • Fertig (2015) „Verfassungswidrigkeit der Ersatz­bemessungs­grundlage im Grunderwerb­steuerrecht – Beschluss des BverfG v. 23.06.2015 (1 BvL 13/11, 14/11)“
    DStR 2015, S. 2160

Verfassungswidrigkeit der Ersatzbemessungsgrundlage im Grunderwerbsteuerrecht – Beschluss des BVerfG v. 23.6.2015 (1 BvL 13/11, 14/11)

Veröffentlichung Andreas Fertig

Andreas is one of the founding partners at Hofmann & Fertig. He studied business adminis­tration with a focus on tax law and finance at the University of Applied Sciences in Wuerzburg, graduating in 2005. Following his studies, he worked for five years in the corporate tax department of Pricewaterhouse­Coopers in Frankfurt/Main where he advised both corporates and individuals in relation to domestic and inter­national taxation matters and then proceeded to successfully pass the German Tax Advisor exam in 2008. Having gained extensive experience in private practice, Andreas then moved in‑house to become an internal tax advisor for Celanese, a leading US chemical company, where he focused on tax structuring and the implementation of cross-border transactions. To enhance his international taxation experience, Andreas then joined the tax practice of Allen & Overy, a leading international English law firm, where he advised domestic and international clients primarily with respect to tax structuring, mergers and acquisitions, and corporate reorganization matters.

Areas of specialization

Pursuant to his over ten years’ of professional experience, Andreas has gained in-depth knowledge and understanding of key areas of domestic and international taxation including:

  • Corporate tax
  • Corporate reorganizations, mergers and acquisitions
  • Succession planning

As a tax advisor with both private practice and in-house experience, Andreas is well qualified to provide comprehensive support to his clients with respect to all of their tax needs. He places great importance on utilizing his extensive skills and expertise to deliver and implement value added practical solutions to his clients. He is a frequent author of professional articles and, due to his considerable stays abroad in the USA and Australia, Andreas is proficient in delivering advice also in English (English speaking tax advisor).

Published work

  • Fertig (2016) „Neue grunderwerb­steuerliche Anzeige­pflichten beim Asset Deal?“
    BB 2016, S. 286

Neue grunderwerbsteuerliche Anzeigepflicht beim Assetdeal?

  • Fertig (2015) „Verfassungswidrigkeit der Ersatz­bemessungs­grundlage im Grunderwerb­steuerrecht – Beschluss des BverfG v. 23.06.2015 (1 BvL 13/11, 14/11)“
    DStR 2015, S. 2160

Verfassungswidrigkeit der Ersatzbemessungsgrundlage im Grunderwerbsteuerrecht – Beschluss des BVerfG v. 23.6.2015 (1 BvL 13/11, 14/11)

Veröffentlichung Andreas Fertig

As one of the founding partners of Hofmann & Fertig, Nadine has accumulated over 10 years’ of professional experience advising private wealth individuals, and family and medium sized businesses. Nadine initially trained at Ernst & Young, Frankfurt/Main and became a tax consultant (Steuer­fach­angestellte) in 2001. She then studied at the Johann Wolfgang Goethe-University in Frankfurt/Main as well as at the University of St. Gallen in Switzerland and graduated with a Business Administration Degree in 2007. During her training and studies, Nadine gained professional experience in US tax law whilst working for a German-US accounting and tax firm in New York. Following her studies, Nadine worked for Pricewaterhouse­Coopers in Frankfurt/Main and passed the exam to become a Certified German Tax Advisor in 2010. After PwC and before founding Hofmann & Fertig, Nadine worked for a boutique tax advisory practice in Zurich, Switzerland and subsequently as head of the Frankfurt/Main office of the firm.

Areas of specialization

With her extensive training and international experience, Nadine is able to provide invaluable market insights tailored to the individual needs of her clients to optimize their tax position and safeguard their interests ultimately serving to contribute to the ongoing success of their businesses. Nadine specializes in the following areas and is also experienced in providing advice in English:

  • Succession planning (corporates and individuals)
  • Expatriate tax consulting services
  • Current tax advisory services
  • Advice on self-disclosures and voluntary amendments of tax returns (Selbstanzeigenberatung)

Katja initially trained at a medium-sized tax firm and became a tax consultant (Steuerfachangestellte) in 2006. Following her training she worked for a few months in Ireland as a business clerk. She then studied Business Administration and graduated with a Bachelor degree in Business Administration in 2011. In 2012 she continued with her university studies and is expected to graduate with a Master’s degree in international tax law by the end of 2017. Due to the dual nature of her studies, she has been working as a team leader since 2012 in medium-sized tax firms primarily focussing on tax compliance and process improvements with respect to digitalisation.

Areas of specialization

Katja has more than 12 years of professional experience in medium-sized tax firms and advises primarily in the area of tax compliance and process improvements with respect to digitalisation. In this context she focuses on forward-thinking business consulting. Based on her profound working experience she specializes in the following areas:

  • Preparation of financial statements
  • Preparation of tax returns
  • Structuring
  • Budget Planning
  • Digitalisation

It is of her prime interest to promptly deliver up to date analyses on which basis her clients can take profound management decisions. Potential budget deviations and suitable measures will be agreed on in personal meetings.

Ingo Padtberg finished his studies of business law and taxation before he joined PricewaterhouseCoopers (PwC) in Frankfurt am Main, Germany, in the international income tax department with focus on international assignments. During his employment he passed the exam to become a Certified German Tax Advisor in 2012. In 2013 he was assigned to PwC Zürich, Switzerland, until 2015 where he worked as a tax manager for Swiss income and source tax cases with focus on German / Swiss border commuters and assignments.

Areas of Specialisation

Ingo Padtberg is an expert for international income tax with focus on tax consulting and compliance for expatriate cases for employer and employees. Due to his long-term experience in this area and his international assignment he can offer cost optimized solutions along with actual expatriate practice for employers as well as tax compliance and structuring for cross border tax situations of individual tax payers. All following services can be provided in German and English language:

  • International income tax consulting and compliance with focus on Swiss / German tax solutions
  • Expatriate tax consulting
  • Wage tax compliance (expatriate payroll) for employers

Privacy Policy

Personal data (usually referred to just as “data” below) will only be processed by us to the extent necessary and for the purpose of providing a functional and user-friendly website, including its contents, and the services offered there.

Per Art. 4 No. 1 of Regulation (EU) 2016/679, i.e. the General Data Protection Regulation (hereinafter referred to as the “GDPR”), “processing” refers to any operation or set of operations such as collection, recording, organization, structuring, storage, adaptation, alteration, retrieval, consultation, use, disclosure by transmission, dissemination, or otherwise making available, alignment, or combination, restriction, erasure, or destruction performed on personal data, whether by automated means or not.

The following privacy policy is intended to inform you in particular about the type, scope, purpose, duration, and legal basis for the processing of such data either under our own control or in conjunction with others. We also inform you below about the third-party components we use to optimize our website and improve the user experience which may result in said third parties also processing data they collect and control.

Our privacy policy is structured as follows:

I. Information about us as controllers of your data
II. The rights of users and data subjects
III. Information about the data processing

I. Information about us as controllers of your data

The party responsible for this website (the “controller”) for purposes of data protection law is:

Hofmann & Fertig
Partnerschaft aus Steuer­beratern mbB
Schumannstraße 27
60325 Frankfurt am Main

Telefon: +49 69 8720 3390
Telefax: +49 69 8720 3395
E-Mail: info@hofmannfertig.com

The controller’s data protection officer can be reached via: info@hofmannfertig.com

II. The rights of users and data subjects

With regard to the data processing to be described in more detail below, users and data subjects have the right to confirmation of whether data concerning them is being processed, information about the data being processed, further information about the nature of the data processing, and copies of the data (cf. also Art. 15 GDPR);
to correct or complete incorrect or incomplete data (cf. also Art. 16 GDPR);
to the immediate deletion of data concerning them (cf. also Art. 17 DSGVO), or, alternatively, if further processing is necessary as stipulated in Art. 17 Para. 3 GDPR, to restrict said processing per Art. 18 GDPR;
to receive copies of the data concerning them and/or provided by them and to have the same transmitted to other providers/controllers (cf. also Art. 20 GDPR);
to file complaints with the supervisory authority if they believe that data concerning them is being processed by the controller in breach of data protection provisions (see also Art. 77 GDPR).

In addition, the controller is obliged to inform all recipients to whom it discloses data of any such corrections, deletions, or restrictions placed on processing the same per Art. 16, 17 Para. 1, 18 GDPR. However, this obligation does not apply if such notification is impossible or involves a disproportionate effort. Nevertheless, users have a right to information about these recipients.

Likewise, under Art. 21 GDPR, users and data subjects have the right to object to the controller’s future processing of their data pursuant to Art. 6 Para. 1 lit. f) GDPR. In particular, an objection to data processing for the purpose of direct advertising is permissible.

III. Information about the data processing

Your data processed when using our website will be deleted or blocked as soon as the purpose for its storage ceases to apply, provided the deletion of the same is not in breach of any statutory storage obligations or unless otherwise stipulated below.

Server data

For technical reasons, the following data sent by your internet browser to us or to our server provider will be collected, especially to ensure a secure and stable website: These server log files record the type and version of your browser, operating system, the website from which you came (referrer URL), the webpages on our site visited, the date and time of your visit, as well as the IP address from which you visited our site.

The data thus collected will be temporarily stored, but not in association with any other of your data.

The basis for this storage is Art. 6 Para. 1 lit. f) GDPR. Our legitimate interest lies in the improvement, stability, functionality, and security of our website.

The data will be deleted within no more than seven days, unless continued storage is required for evidentiary purposes. In which case, all or part of the data will be excluded from deletion until the investigation of the relevant incident is finally resolved.

Cookies

a) Session cookies

We use cookies on our website. Cookies are small text files or other storage technologies stored on your computer by your browser. These cookies process certain specific information about you, such as your browser, location data, or IP address.

This processing makes our website more user-friendly, efficient, and secure, allowing us, for example, to display our website in different languages.

The legal basis for such processing is Art. 6 Para. 1 lit. b) GDPR, insofar as these cookies are used to collect data to initiate or process contractual relationships.

If the processing does not serve to initiate or process a contract, our legitimate interest lies in improving the functionality of our website. The legal basis is then Art. 6 Para. 1 lit. f) GDPR.

When you close your browser, these session cookies are deleted.

b) Third-party cookies

If necessary, our website may also use cookies from companies with whom we cooperate for the purpose of advertising, analyzing, or improving the features of our website.

Please refer to the following information for details, in particular for the legal basis and purpose of such third-party collection and processing of data collected through cookies.

c) Disabling cookies

You can refuse the use of cookies by changing the settings on your browser. Likewise, you can use the browser to delete cookies that have already been stored. However, the steps and measures required vary, depending on the browser you use. If you have any questions, please use the help function or consult the documentation for your browser or contact its maker for support. Browser settings cannot prevent so-called flash cookies from being set. Instead, you will need to change the setting of your Flash player. The steps and measures required for this also depend on the Flash player you are using. If you have any questions, please use the help function or consult the documentation for your Flash player or contact its maker for support.

If you prevent or restrict the installation of cookies, not all of the functions on our site may be fully usable.

Contact

If you contact us via email or the contact form, the data you provide will be used for the purpose of processing your request. We must have this data in order to process and answer your inquiry; otherwise we will not be able to answer it in full or at all.

The legal basis for this data processing is Art. 6 Para. 1 lit. b) GDPR.

Your data will be deleted once we have fully answered your inquiry and there is no further legal obligation to store your data, such as if an order or contract resulted therefrom.

SSL-Encryption

To protect the security of your data during transmission, we use state-of-the-art encryption methods (e.g. SSL) via HTTPS.

Google Analytics

We use Google Analytics on our website. This is a web analytics service provided by Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94043 (hereinafter: Google).

Through certification according to the EU-US Privacy Shield

https://www.privacyshield.gov/participant?id=a2zt000000001L5AAI&status=Active

Google guarantees that it will follow the EU’s data protection regulations when processing data in the United States.

The Google Analytics service is used to analyze how our website is used. The legal basis is Art. 6 Para. 1 lit. f) GDPR. Our legitimate interest lies in the analysis, optimization, and economic operation of our site.

Usage and user-related information, such as IP address, place, time, or frequency of your visits to our website will be transmitted to a Google server in the United States and stored there. However, we use Google Analytics with the so-called anonymization function, whereby Google truncates the IP address within the EU or the EEA before it is transmitted to the US.

The data collected in this way is in turn used by Google to provide us with an evaluation of visits to our website and what visitors do once there. This data can also be used to provide other services related to the use of our website and of the internet in general.

Google states that it will not connect your IP address to other data. In addition, Google provides further information with regard to its data protection practices at

https://www.google.com/intl/de/policies/privacy/partners,

including options you can exercise to prevent such use of your data.

In addition, Google offers an opt-out add-on at https://tools.google.com/dlpage/gaoptout?hl=en in addition with further information. This add-on can be installed on the most popular browsers and offers you further control over the data that Google collects when you visit our website. The add-on informs Google Analytics’ JavaScript (ga.js) that no information about the website visit should be transmitted to Google Analytics. However, this does not prevent information from being transmitted to us or to other web analytics services we may use as detailed herein.

In addition or as an alternative to the browser add-on, you can prevent tracking by Google Analytics on our pages by clicking this link. An opt-out cookie will be installed on your device. This will prevent Google Analytics from collecting data for this website and for this browser in future as long as the cookie remains installed in your browser.

USE OF SCRIPT LIBRARIES (GOOGLE WEBFONTS)

In order to present our contents correctly and graphically appealing across all browsers, we use script libraries and font libraries such as Google Web Fonts (https://www.google.com/webfonts/) on this website. Google Web Fonts are transferred to your browser’s cache to avoid multiple loading. If your browser does not support Google Web Fonts or does not allow access, content will be displayed in a default font.

Calling script libraries or font libraries automatically triggers a connection to the library operator. In theory, it is possible – but currently also unclear whether and, if so, for what purposes – that operators of corresponding libraries collect data.

The privacy policy of the library operator Google can be found here:

https://policies.google.com/privacy

Google reCAPTCHA

Our website uses Google reCAPTCHA to check and prevent automated servers (“bots”) from accessing and interacting with our website. This is a service provided by Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94043 (hereinafter: Google).

Through certification according to the EU-US Privacy Shield

https://www.privacyshield.gov/participant?id=a2zt000000001L5AAI&status=Active

Google guarantees that it will follow the EU’s data protection regulations when processing data in the United States.

This service allows Google to determine from which website your request has been sent and from which IP address the reCAPTCHA input box has been used. In addition to your IP address, Google may collect other information necessary to provide and guarantee this service.

The legal basis is Art. 6 Para. 1 lit. f) GDPR. Our legitimate interest lies in the security of our website and in the prevention of unwanted, automated access in the form of spam or similar.

Google offers detailed information at:

https://policies.google.com/privacy

Parts of this Data Protection Policy have been generated by Model Data Protection Statement for Anwaltskanzlei Weiß & Partner

Legal Disclosure

Information in accordance with section 5 German Telemedia Act (TMG)

Hofmann & Fertig
Partnerschaft aus Steuerberatern mbB

Schumannstraße 27
60325 Frankfurt am Main
Germany
Telephone: +49 69 8720 3390
Fax: +49 69 8720 3395
E-Mail: info@hofmannfertig.com
Homepage: www.hofmannfertig.com

Entries at the German District Court

Registered Seat: Frankfurt/Main – German District Court (Amtsgericht) Frankfurt/Main
Registered Number: PR 2310

Legal Form

Limited Liability Partnership (Partnerschaftsgesellschaft mit beschränkter Berufshaftung)

VAT-ID No. in accordance with section 27a
of the German VAT Act

DE815599504

Partners and power of representation

Certified German Tax Advisor Nadine Hofmann (Steuerberaterin)
Certified German Tax Advisor Andreas Fertig (Steuerberater)

The job titles Certified German Tax Advisors were awarded in the Federal Republic of Germany.

Regulating and supervisory authority

Steuerberaterkammer Hessen
Bleichstraße 1
60313 Frankfurt am Main
Telefon: +49 69 15 30 02 – 0
Telefax: +49 69 15 30 02 – 60
E-Mail: geschaeftsstelle@stbk-hessen.de

Regulated Professions / Independent Professions

Professional regulations applicable for Certified German Tax Advisors:

  • Tax Advisory Act (StBerG)
  • Tax Advisory Act Ordinance (DVStB)
  • Tax Advisors´ Professional Code of Conduct (BOStB)
  • Regulation on Tax Advisors´ Fees (StBVV)

The regulations can be accessed at: www.bstbk.de.

Details of professional indemnity insurance

Gothaer Versicherung
Gothaer-Allee 1
50969 Köln

Extent of insurance cover

Germany, the foreign countries of Europe, Members of the European Union and members of the states of the EEA (European Economic Area) and Turkey as well as states in the area of the former Soviet Union.

Disclaimer

Accountability for content

The contents of our pages have been created with the utmost care. However, we cannot guarantee the contents’ accuracy, completeness or topicality. According to statutory provisions, we are furthermore responsible for our own content on these web pages. In this context, please note that we are accordingly not obliged to monitor merely the transmitted or saved information of third parties, or investigate circumstances pointing to illegal activity. Our obligations to remove or block the use of information under generally applicable laws remain unaffected by this in accordance with §§ 8 to 10 of the Telemedia Act (TMG).

Accountability for links

Our website contains external Links to webpages of third parties the content of which we are not responsible for. Responsibility for the content of external links (to web pages of third parties) lies solely with the operators of the linked pages. We make no representations as to the accuracy, or any other aspect, of information contained in third-party websites. Should any legal infringement become known to us, we will remove the respective link immediately.

Copyright

Copyright © Hofmann & Fertig Partnerschaft aus Steuerberatern mbB.
All rights reserved.

Our web pages and their contents are subject to German copyright law. Unless expressly permitted by law every form of utilizing, reproducing or processing works subject to copyright protection on our web pages requires the prior consent of the respective owner of the rights. Individual reproductions of a work are allowed only for private use, so must not serve either directly or indirectly for earnings. Unauthorized utilization of copyrighted works is punishable.