I. Mandatory disclosures pursuant to § 5, Para 1 German Telemedia Act (TMG):

Name: c · k · s · s Carlé · Korn · Stahl · Strahl Partnership mbB Rechtsanwälte Steuerberater
Activity: Partnership mbB of Attorneys admitted to practice law in Germany and Tax Advisors
Legal form: Partnership having limited professional liability (mbB) with its registered office in Cologne, registered at the Municipal Court Essen under PR 1764
Address: Aachener Strasse 1005 · 50858 Cologne

Phone +49 (0) 221 50067-0
Fax +49 (0) 221 50067-185

VAT ID no.: DE123468556

Bar Associations:

The supervisory authority for the firm`s lawyers is the Cologne Bar Association (Rechtsanwaltskammer Köln). All lawyers are admitted thereto. The address of the bar association is found under

The supervisory authority for tax consultants is the Cologne Chamber of Tax Consultants (Steuerberaterkammer Köln). All tax consultants are admitted thereto. The address of the Chamber is found under

Professional Regulations: The professional codes of practice for the firm`s lawyers are the Federal Lawyers Act (BRAO), the Professional Code of Conduct (BORA), the Bar Certified Specialist Act (FAO), the Lawyers Compensation Act (RVG) and with respect to ​​international law the Code of Conduct of the Council of Bars and Law Societies of the European Union (the CCBE Code of Conduct). These regulations are found under

Of particular relevance to the practice of the tax consultants are the Professional Code of Conduct of the Federal Chamber of Tax Consultants (BOStB), the Tax Consultancy Act (StBerG), the Tax Consultancy Implementing Regulations (DVStB) and the Tax Consultants Fee Directive (StBVV). These professional regulations can be viewed at the competent Cologne Chamber of Tax Consultants and the Federal Chamber of Tax Consultants under

In so far as the professional title “attorney / lawyer” or “bar-certified specialist attorney/lawyer” or “tax consultant” is used on this website, we expressly indicate that in all cases this designation has been awarded by the Federal Republic of Germany.

II. General information obligation according to § 36 VSBG:

Competent consumer mediation board:
The competent mediation board for monetary disputes arising out of the client relationship is the Lawyers Mediation Board (Schlichtungsstelle der Rechtsanwaltschaft), Neue Grünstraße 17, 10179 Berlin,
[C] · k · s · s Carlé · Korn · Stahl · StrahlPartner mbB Rechtsanwälte Steuerberater is in principle willing to join dispute resolution proceedings at the Lawyers Mediation Board.

III. General Conditions of Contract:

Our services are provided on the basis of our Terms of Engagement which are available under:
Terms of Engagement

IV. Professional liability insurance for the activity as lawyer or tax consultant:

1. The professional liability insurance policy is held with Victoria Versicherung AG, Victoriaplatz 2, 40477 Dusseldorf.

2. Territorial application (GTC F 2008)
(A) Germany
(B) European countries
The insurance covers liability claims from activities
(1) associated with consultation and involvement with European law,
(2) of the lawyer before European courts.
(C) The insurance coverage does not apply to liability claims arising from the activities of law firms or offices established or maintained abroad.

V. Statement of liability:

c · k · s · s Carlé · Korn · Stahl · Strahl does not accept liability for the content of external links. The content of the linked pages is the sole responsibility of their operators. Although c · k · s · s Carlé · Korn · Stahl · Strahl makes continuous efforts to provide its website in a current, correct and complete form, errors are always possible and cannot be completely excluded. Liability for the topicality, correctness of contents and completeness of information placed therein is not assumed, unless the errors were made deliberately or due to gross negligence. This refers to possible (non-) material loss or damages of third parties caused by the use of this website.  This internet presence is for informational purposes only and not for providing further disclosures or advice.

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