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including information in accordance with the Telemedia Act (TMG), the Ordinance on the Duty to Provide Information on Services (DL-InfoVO) and the Ordinance on Online Dispute Resolution in Consumer Matters (ODR Ordinance)
Rath, Anders, Dr. Wanner und Partner mbB
Steuerberater, Wirtschaftsprüfer, Rechtsanwälte
(hereinafter: “Rath, Anders, Dr. Wanner und Partner mbB“)
Elsenheimerstraße 43
80687 Munich
Telefon: +49 (0)89 578382-0
Telefax: +49 (0)89 578382-50
E-Mail: muc@raw-partner.de
Internet: www.raw-partner.de

Partnership company with headquarters in Munich
Partnership register:
PR 486 at Munich Local Court
Sales tax identification number: DE 187445871

The competent authority within the meaning of §2 Para. 1 No. 4 DL-InfoVO is the Chamber of Auditors KöR
(Rauchstraße 26, 10787 Berlin)

1. shareholders with power of representation

(Partner: professional title, place of business)
Maximilian Appelt Lawyer, tax consultant, business mediator (CVM), Munich
Dr. Thomas Bley Lawyer, tax consultant, Munich
Peter Dietrich tax consultant, Bad Wörishofen
Dipl.-Kfm. Andreas Drost auditor, tax consultant, Berlin
Gerhard Duile Lawyer, tax consultant, Munich
Daniel Gehringer B.Sc. tax consultant, Bad Wörishofen
Dipl.-Kfm. Peter Harbauer auditor, tax consultant, Munich
Dipl.-Wirt.-Math. Andy Kögler auditor, tax consultant, Bad Wörishofen
Thomas Lutz MBAL auditor, Bad Wörishofen
Dipl.-Kfm. Stephen McIntosh auditor, tax consultant, Munich
Dipl.-Kfm. Ralf Metzler auditor, tax consultant, Munich
Barbara Muggenthaler LL.M. auditor, tax consultant, Gera
Dipl.-Kfm. Horst Neubacher auditor, tax consultant, Bad Wörishofen
Dipl.-Kfm. Sebastian Wiedemann auditor, tax consultant, Munich

The recognition as a professional company as well as the legal professional titles of auditor, tax consultant and lawyer of the partners were acquired in the Federal Republic of Germany.

The professional company and all professionals are licensed in the Federal Republic of Germany and belong to the chambers (supervisory authorities) of their respective locations:


Bad Wörishofen



2. Locations

  • Munich
  • Bad Wörishofen
  • Berlin
  • Gera

3. essential professional regulations

For auditors

  • Wirtschaftsprüferordnung (WPO)
  • Berufssatzung für Wirtschaftsprüfer, vereidigte Buchprüfer (BS WP, BP)
  • Satzung für Qualitätskontrolle
  • Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV)
The regulations can be viewed at the Wirtschaftsprüferkammer (Link: Rechtsvorschriften https://www.wpk.de/wpk/rechtsvorschriften/).

For tax consultants

  • Steuerberatungsgesetz (StBerG)
  • Durchführungsordnung zum Steuerberatungsgesetz (DVStB)
  • Berufsordnung für Steuerberater (BOStB)
  • Steuerberatervergütungsverordnung (StBVV)
  • Fachberaterordnung
The regulations can be viewed at the Bundessteuerberaterkammer (Link: Berufsrecht https://www.bstbk.de/de/steuerberater/berufsrecht/).

For lawyers

  • Bundesrechtsanwaltsordnung (BRAO)
  • Berufsordnung für Rechtsanwälte (BORA)
  • Fachanwaltsordnung (FAO)
  • Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte (Rechtsanwaltsvergütungsgesetz – RVG)
  • Berufsregelungen der Rechtsanwälte der Europäischen Union
The regulations can be viewed at the Bundesrechtsanwaltskammer (Link: Berufsrecht https://www.brak.de/fuer-anwaelte/berufsrecht/#tdg).


The general terms and conditions (AGB) used by us are communicated in the context of order correspondence.

Information according to § 2 para. 1 no. 11 DL-InfoV

The professional liability insurance (liability for financial loss) required for the professional activities as auditor (§ 54 WPO), tax consultant (§ 67 StBerG) and lawyer (§ 51 BRAO) has been taken out with Zurich Versicherung AG (Riehler Straße 90, 50657 Cologne). The insurance cover includes liability claims before European courts (geographical Europe).

Duty to inform according to § 36 VSBG
There is no obligation or willingness to participate in a dispute settlement procedure before a consumer dispute settlement body.

EU platform for out-of-court online dispute resolution: ec.europa.eu/consumers/odr

Responsible for content according to § 5 TMG in connection with § 55 Abs. 2 Rundfunkstaatsvertrag (RStV):
WP/StB Dipl.-Kfm. Horst Neubacher (address as above)

5. disclaimer – legal information

The information contained on this website is for general information purposes and does not refer to the specific situation of any individual or legal entity. It does not constitute business, legal or tax advice. In concrete individual cases, the present content cannot replace individual advice from competent persons.

No one may act on the basis of this information without appropriate professional advice and without a thorough analysis of the situation in question. We accept no responsibility for decisions which the user makes on the basis of the aforementioned information. Although we take the greatest possible care in the selection of the information provided, we are not liable for its accuracy, topicality and completeness.

Rath, Anders, Dr. Wanner und Partner mbB reserves the right to change, amend, delete or update the information, products or services offered on this website at any time without prior notice. In particular, the information offered on this website does not constitute a binding offer of contract on our part.

Unless this is expressly stated, no offers can be made or orders placed by users via this website. Rath, Anders, Dr. Wanner und Partner mbB does not assume any responsibility for the content of websites referred to on this website and set up by third parties.

For illegal, faulty or incomplete contents as well as for damages resulting from the use or non-use of the information contained on the linked sites, only the provider of these sites is liable. The copyright of this website belongs to Rath, Anders, Dr. Wanner und Partner mbB. All rights reserved.

Reproduction by way of downloading to permanent data carriers and/or printing on paper as well as further distribution is only permitted with regard to such materials where this is expressly requested. Any other use of the copyrighted material is prohibited without our written permission. For any existing or future legal relationships, German law shall apply exclusively and only German courts shall have jurisdiction.

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