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Legal Notice – KWS International

1 Information pursuant to § 5 DDG and § 2 DL-InfoV

Service Provider

KWS International Steuerberatungsgesellschaft mbH

Kaufmannstraße 52

53115 Bonn

Contact

Phone: +49 (0)228 63 2000

Fax: +49 (0)228 63 0854

E-Mail: info@kws-international.de

Website: www.kws-international.de

2 Legal Form and Commercial Register

KWS International Steuerberatungsgesellschaft mbH is a German private limited liability company (Gesellschaft mit beschränkter Haftung — GmbH) within the meaning of the German Limited Liability Companies Act (GmbH-Gesetz — GmbHG), with its registered office in Bonn, Germany.

Registered in the Commercial Register of the Local Court Bonn under HRB 23830.

3 Managing Director

Authorised Managing Director

Mr Martin Blesgen, Diplom-Volkswirt (German degree in economics), LL.M. (Master of Laws), Steuerberater (German Certified Tax Adviser)

The professional title of Steuerberater was conferred in the Federal Republic of Germany and is subject to ongoing oversight by the competent professional chamber.

4 Competent Chamber and Supervisory Authority

Supervisory Authority

Tax Advisers' Chamber Cologne (Steuerberaterkammer Köln)

Statutory body under public law (Körperschaft des öffentlichen Rechts) — the competent professional and supervisory authority for the tax advisory profession in the Cologne region.

Gereonstraße 34–36, 50670 Cologne, Germany

Phone: +49 (0)221 33643-0

Fax: +49 (0)221 33643-43

E-Mail: mail@stbk-koeln.de

Web: www.stbk-koeln.de

5 Professional Title and VAT Identification Number

Professional Title

Tax Advisory Firm (Steuerberatungsgesellschaft)

Conferred in the Federal Republic of Germany.

VAT Identification Number

pursuant to § 27a UStG:

DE 320 270 661

6 Professional Regulations

The professional activities of tax advisers and tax advisory firms in Germany are governed by the following body of law:

German Tax Advisers' Act — primary statute governing access to and exercise of the professionSteuerberatungsgesetz (StBerG)
Implementing Ordinance to the Tax Advisers' ActDurchführungsverordnung zum Steuerberatungsgesetz (DVStB)
Professional Code of Conduct of the Federal Chamber of Tax Advisers — binding standards for professional practice, confidentiality and conflict of interest managementBerufsordnung der Bundes-Steuerberaterkammer (BOStB)
Tax Advisers' Fee Ordinance — regulating statutory fee structures for tax advisory mandatesSteuerberatervergütungsverordnung (StBVV)

The above regulations are available on the website of the Federal Chamber of Tax Advisers: www.bstbk.de

7 Professional Indemnity Insurance

Insurance Company

Allianz Versicherungs-AG

10900 Berlin

Scope of Insurance Cover

Cover per Claim

2.500.000,00 EUR

Maximum Cover per Insurance Year

5.000.000,00 EUR

Territorial Scope and Exclusions of Liability

Insurance cover does not extend to liability claims:

asserted before foreign courts (including in the case of a domestic enforcement judgment pursuant to § 722 ZPO),
arising from the infringement or non-observance of foreign law.

Exception: The above territorial exclusions do not apply to liability arising from activities in other European countries, Turkey, the Russian Federation or the successor states of the former Soviet Union. Statutory liability from the infringement of the laws of these jurisdictions in the context of tax advisory services is covered, provided the underlying mandate is governed exclusively by German law. In such cases, the insurer's liability is capped at four times the statutory minimum indemnity amount.

Insurance cover does not extend to activities carried out through establishments, branch offices or advisory offices abroad, unless specifically included by separate agreement.

8 Person Responsible pursuant to § 55(2) RfStV

Responsible for Content

Martin Blesgen

Business address:

KWS International Steuerberatungsgesellschaft mbH

Kaufmannstraße 52, 53115 Bonn

Phone: +49 (0)228 63 2000

Fax: +49 (0)228 63 0854

E-Mail: info@kws-international.de

9 Out-of-Court Dispute Resolution

The European Commission provides a platform for online dispute resolution (ODR): https://ec.europa.eu/consumers/odr.

We are neither willing nor under any legal obligation to participate in out-of-court dispute resolution proceedings before a consumer arbitration body (Verbraucherschlichtungsstelle). Our professional services are directed exclusively at commercial clients and professional counterparties.

10 Disclaimer

Liability for Content

The content of this website has been compiled with the greatest possible care and professional diligence. Nevertheless, we cannot assume liability for the accuracy, completeness or timeliness of the information provided. As a service provider within the meaning of § 7(1) of the German Digital Services Act (Digitale-Dienste-Gesetz — DDG), we bear responsibility under general law for our own content on this site. Pursuant to §§ 8 to 10 DDG, however, we are not obliged to monitor third-party information transmitted or stored via our platform, nor to proactively investigate circumstances suggesting unlawful activity. Statutory obligations to remove or disable access to unlawful information remain unaffected. Liability arises only from the point at which we obtain positive knowledge of a specific infringement. Upon receiving such notice, we will take prompt steps to remove the relevant content.

Liability for Links

This website contains hyperlinks to third-party websites beyond our editorial control. We cannot accept liability for the content of externally linked pages; responsibility rests solely with the respective operator. All linked pages were reviewed for obvious legal violations at the time of linking; no infringements were apparent at that stage. Continuous monitoring is neither feasible nor legally required in the absence of specific grounds for concern. Should we become aware of an infringement, we will remove the relevant link without delay.

Copyright

The content and works created by the site operators on these pages are subject to German copyright law. Reproduction, editing, distribution and any form of exploitation beyond the limits of copyright law require the written consent of the respective author or creator. Downloads and copies of this site are permitted for private, non-commercial use only. Where content on this site has not been created by the operator, third-party copyrights are respected. Third-party content is identified as such. Should you nevertheless become aware of a copyright infringement, please notify us accordingly. Upon becoming aware of any legal infringement, we will remove such content without delay.