Legal Disclaimer


Publisher of this Website:
DIPL.-KFM. MICHAEL HÄRER
Wirtschaftsprüfer - Steuerberater - Rechtsanwalt ecoplan Wirtschaftsberatung GmbH
Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft
Bahnhofstraße 19 | 96450 Coburg
Phone: + 49 (0) 9561 – 881-0
Fax: + 49 (0) 9561 – 881-200
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it

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Responsible for the content:
DIPL.-KFM. MICHAEL HÄRER
Wirtschaftsprüfer - Steuerberater - Rechtsanwalt ecoplan Wirtschaftsberatung GmbH
Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft
Bahnhofstraße 19 | 96450 Coburg

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Concept and Design:
DIPL.-KFM. MICHAEL HÄRER
Wirtschaftsprüfer - Steuerberater - Rechtsanwalt ecoplan Wirtschaftsberatung GmbH
Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft
Bahnhofstraße 19 | 96450 Coburg

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Texts:
DIPL.-KFM. MICHAEL HÄRER
Wirtschaftsprüfer - Steuerberater - Rechtsanwalt ecoplan Wirtschaftsberatung GmbH
Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft
Bahnhofstraße 19 | 96450 Coburg

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The Chartered Accountants, Tax Advisors, Certified Public Auditors and Lawyers (job titles conferred in Germany) of the law firm DIPL.-KFM. MICHAEL HÄRER and ecoplan Wirtschaftsberatung GmbH are subject to the prevailing regulations of professional practice. The corresponding conduct rules for the professionals admitted in Germany can be found on the web pages of the respective Chambers:

Wirtschaftsprüferkammer (German Chamber of Chartered Accountants):
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
www: http://www.wpk.de/

Bundessteuerberaterkammer (German Federal Chamber of Tax Advisors):
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
www: http://bstbk.de

Bundesrechtsanwaltskammer (German Federal Chamber of Lawyers):
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
www: http://www.brak.de/

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Terms of Use, Liability, Copyright, Linking:

Responsible for "www.haerer.de" ist: DIPL.-KFM. MICHAEL HÄRER Wirtschaftsprüfer - Steuerberater - Rechtsanwalt

Responsible for
" www.ecoplan-coburg.de" ist: ecoplan Wirtschaftsberatung GmbH
Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft
Bahnhofstraße 19 | 96450 Coburg
Phone: + 49 (0) 9561 – 881-0
Fax: + 49 (0) 9561 – 881-200
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it

Information according to § 5 German Telecommunication Act (TDG):


Provider:
DIPL.-KFM. MICHAEL HÄRER
Wirtschaftsprüfer - Steuerberater - Rechtsanwalt ecoplan Wirtschaftsberatung GmbH
Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft
Bahnhofstraße 19 | 96450 Coburg
Phone: + 49 (0) 9561 – 881-0
Fax: + 49 (0) 9561 – 881-200
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it

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Shareholder:
Dipl.-Kfm. Michael Härer, WP, StB, RA
VAT Identification No.: DE 233 462 189 (Dipl.-Kfm. Michael Härer)
VAT Identification No.: DE 132 459 754 (ecoplan Wirtschaftsberatung GmbH)

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Registration:
Wirtschaftsprüferkammer Berlin (German Chamber of Chartered Accountants)
Steuerberaterkammer Nürnberg (German Chamber of Tax Advisors)
Rechtsanwaltskammer Bamberg (German Chamber of Lawyers)
Kammer der Wirtschaftstreuhänder Wien (Austrian Chamber of Accountants and Tax Consultants)

Wirtschaftsprüferkammer Berlin
Rauchstr. 26 | 10787 Berlin
Tel.: + 49 (0) 30 / 72 61 61 - 0
Fax: + 49 (0) 30 / 72 61 61 - 212
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
www: http://www.wpk.de

Steuerberaterkammer Nürnberg
Dürrenhofstr. 4 | 90402 Nürnberg
Tel.: + 49 (0) 911 / 94 62 6 - 0
Fax: + 49 (0) 911 / 49 33 98
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
www: http://www.stbk-nuernberg.de

Rechtsanwaltskammer Bamberg
Friedrichstraße 7 | 96047 Bamberg
Tel.: + 49 (0) 951 / 9 86 20 - 0
Fax: + 49 (0) 951 / 20 35 03
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it

Bayrisches Staatsministerium der Finanzen (Bavarian Ministry of Finance)
Odeonsplatz 4 | 80539 München
Tel.: + 49 (0) 89 / 23 06 - 0
Fax: + 49 (0) 911 / 23 06 - 28 08
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it

Bayrisches Staatsministerium der Justiz (Bavarian Ministry of Justice)
Justizpalast am Karlsplatz
Prielmayerstr. 7
80335 München (Physical address) oder
80097 München (Postal address)
Tel.: + 49 (0) 89 / 59 97 - 01
Fax: + 49 (0) 89 / 59 97 - 23 22
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
www: http://www.rak-nbg.de/

Bayerisches Landesamt für Steuern (Bavarian Office for Taxes)
Krelinger Str. 50 | 90408 Nürnberg
Tel.: + 49 (0) 911 / 37 6 - 0

Kammer der Wirtschaftstreuhänder (Austrian Chamber of Accountants and Tax Consultants)
Schönbrunner Straße 222-228/1/6
A-1120 Wien
Tel.: +43(1)811 73-0
Fax: +43(1)811 73-100
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
www: http://www.kwt.or.at

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Aufsichtsbehörde:
Regulatory Authority:
Bayrische Staatsministerium für Wirtschaft und Verkehr, München (Bavarian Ministry of Economy and Traffic, Munich):
Bayrisches Staatsministerium für Wirtschaft und Verkehr
Prinzregentenstraße 28
80538 München
Tel.: + 49 (0) 89 / 21 62 - 01
Fax: + 49 (0) 89 / 21 62 - 27 60

Regulatory Authority:
Aufsichtsbehörder der Kammer der Wirtschaftstreuhänder 
Bundesministerium für Wirtschaft, Familie und Arbeit (Federal Ministry of Economy, Family and Youth)
Stubenring 1
1011 Wien
Tel.: +43 (1) 711 00-0

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Competent chambers for the admission of our experts:

Wirtschaftsprüferkammer (German Chamber of Chartered Accountants)
Rauchstr. 26 | 10787 Berlin
Tel.: + 49 (0) 30 / 72 61 61 - 0
Fax: + 49 (0) 30 / 72 61 61 - 212
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
www: http://www.wpk.de/

Steuerberaterkammer Nürnberg (German Chamber of Tax Advisors)
Dürrenhofstr. 4
90402 Nürnberg
Tel.: + 49 (0) 911 / 94 62 6 - 0
Fax: + 49 (0) 911 / 49 33 98
E- Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
www: http://www.stbk-nuernberg.de

Rechtsanwaltskammer Bamberg (German Chamber of Lawyers)
Friedrichstraße 7
96047 Bamberg
Tel.: + 49 (0) 951 / 9 86 20 - 0
Fax: + 49 (0) 951 / 20 35 03
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it

Kammer der Wirtschaftstreuhänder (Austrian Chamber of Accountants and Tax Consultants)
Schönbrunner Straße 222-228/1/6
A-1120 Wien
Tel.: +43(1)811 73-0
Fax: +43(1)811 73-100
E-Mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
www: http://www.kwt.or.at