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According to Art. 5 of the Law concerning the Use of Telephone Services (Teledienstegesetz - TDG) dated 26 February 2007 (BGBl. I 2007, 179), service providers of business telephone services must provide at least the following easily recognisable, directly accessible and constantly available information:

DR. MICHAEL KIRCHHOFF uses the legally designated professional titles "lawyer" and "tax consultant". These professional titles were awarded in the Federal Republic of Germany.


The responsible supervisory authorities are:

Rechtsanwaltskammer Land Brandenburg, Grillendamm 2, 14476 Potsdam
Steuerberaterkammer Brandenburg, Tuchmacherstraße 48 B, 14482 Potsdam


The professional rules of conduct for lawyers are:

Point Lawyer Potsdam Tax ConsultantBundesrechtsanwaltsordnung (BRAO - Federal Regulations for Lawyers)
Point Lawyer Potsdam Tax ConsultantBerufsordnung der Rechtsanwälte (BORA - Professional Code of Conduct for Lawyers)
Point Lawyer Potsdam Tax ConsultantFachanwaltsordnung (FAO - Regulations for Specialised Lawyers)
Point Lawyer Potsdam Tax ConsultantProfessional Rules of Lawyers in the European Union
Point Lawyer Potsdam Tax ConsultantBundesgebührenordnung der Rechtsanwälte (BRAGO - Federal Fee Scale Regulations for Lawyers)
On 1 July 2004, the Rechtsanwaltsvergütungsgestz (RVG) replaced the BRAGO. The new RVG not only reforms the legal fee scales but also covers remuneration of legal fields of activity previously not included, such as mediation, consultancy and representation work and tax assistance.
Point Lawyer Potsdam Tax ConsultantRechtsanwaltsvergütungsgestz (RVG)
Point Lawyer Potsdam Tax ConsultantDienstleistungs-Informationspflichten-Verordnung (DL-InfoV)

The professional rules of conduct for tax consultants are:

Point Lawyer Potsdam Tax ConsultantSteuerberatungsgesetz (StBerG - Law on Tax Consultants)
Point Lawyer Potsdam Tax ConsultantDurchführungsverordnung zum Steuerberatungsgesetz (DVStB - Implementation Regulations for the Law on Tax Consultants)
Point Lawyer Potsdam Tax ConsultantBerufsordnung der Steuerberater (BOStB - Professional Rules of Conduct for Tax Consultants)
Point Lawyer Potsdam Tax ConsultantSteuerberatergebührenverordnung (StBGebV - Tax Consultant Fees Scale Regulations)

The professional rules of conduct are available for examination in the respective responsible professional associations:

Point Lawyer Potsdam Tax ConsultantBundesrechtsanwaltskammer (Federal Bar Association), Littenstraße 9, 10179 Berlin
Point Lawyer Potsdam Tax ConsultantBundessteuerberaterkammer (Federal Association of Tax Consultants), Neue Promenade 4, 10178 Berlin



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Value Added Tax Identification Number (USt-IdNr.) according to §27 a Value Added Tax Act:
DE 226 001 637

Responsible for content: Dr. Michael Kirchhoff
eMail:dr@michael-kirchhoff.com

Webmaster:
webmaster@michael-kirchhoff.com

Internet:
http://www.michael-kirchhoff.com/
http://www.michael-kirchhoff.eu/