OFM OEBEL FRÖHLICH MICHELS GmbH - Auditors, Tax consultants

Impressum

OFM Oebel Fröhlich Michels GmbH
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft

Salierring 32
50677 Cologne

Telephone: +49 (0) 22 1 – 99 77 -600
Telefax: +49 (0) 22 1 – 99 77 -601
E-mail: kanzlei@ofm-koeln.de

VAT Identification Number: DE 122 790 667

The company

This web site is provided by OFM Oebel Fröhlich Michels GmbH, Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft in Cologne. The company is a member of the Chamber of Public Accountants (Düsseldorf branch) and the Chamber of Tax Consultants in Cologne, and is registered in the Commercial Register of the Cologne Local Court (Amtsgericht) under number HRB 12637.

Managing directors

Thomas Oebel, graduate in business administration, auditor and tax consultant
Rainer Fröhlich, graduate in business administration, auditor and tax consultant
Dirk Schiefer, graduate in business administration, auditor and tax consultant
Jürgen Michels, lawyer and tax consultant
Patric Böhle, graduate in business administration (FH), tax consultant

All managing directors are members of the Chamber of Public Accountants, Rauchstr. 26 in 10787 Berlin and the Cologne Chamber of Tax Consultants, Volksgartenstr. 48, 50677 Cologne. Mr Michels is also member of the Cologne Bar Association, Riehler Str. 30 in 50668 Cologne.

Professional Rules and Regulations

The professions of auditors and certified accountants are subject principally to the following professional rules and regulations:

  1. The Public Accountant Act (Wirtschaftsprüferordnung – WPO)
  2. The Professional Statutes of Accountants/Certified Auditors (Berufssatzung der Wirtschaftsprüfer/vereidigten Buchprüfer - BS WP/vBP)
  3. The Statutes for Quality Control (Satzung für Qualitätskontrolle)
  4. The Regulation on Document Seals (Siegelverordnung)
  5. The Regulation on Accountants‘ Professional Liability Insurance (Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung)

The tax consultants’ profession is subject principally to the professional regulations listed below:

  1. The Tax Consultancy Act (Steuerberatungsgesetz - StbG)
  2. The Regulations Implementing the Tax consultancy Act (DVStB)
  3. Professional Rules and Regulations for Tax Consultants (Berufsordnung für Steuerberater - BOStB)
  4. Tax Consultants’ Fees Schedule (Steuerberatervergütungsverordnung - StBVV)

You will find these and other professional rules and regulations on the web site of the Chamber of Public Accountants under www.wpk.de and the web site of the Cologne Chamber of Tax Consultants under www.stbk-koeln.de.

The legal titles of the professions are “auditing company” and “tax consultancy” or “auditor” and “tax consultant”. The legal titles “auditor” and “tax consultant” in the Federal Republic of Germany (Federal State of North-Rhine-Westphalia) were conferred by the supervisory body.

All auditors and / or tax consultants are licensed to practice in the Federal Republic of Germany.

The legal profession is principally subject to the rules governing the profession of lawyers, especially: Rules and Regulations of the German Bar (Bundesrechtsanwaltsordnung), the Professional Rules and Regulations for Lawyers (Berufsordnung für Rechtsanwälte), the Rules and Regulations for Specialist Lawyers (Fachanwaltsordnung) and the Law governing the remuneration of lawyers (Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte).

  1. The Rules and Regulations of the German Bar (Bundesrechtsanwaltsordnung - “Bundesrechtanwalts O”)
  2. The Professional Rules and Regulations for Lawyers (Berufsordnung für Rechtsanwälte - Berufs O für RA)
  3. The Rules and Regulations for Specialist Lawyers (Fachanwaltsordnung - Fachanwalts O)
  4. The Law governing the remuneration of lawyers (Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte - RVG)

You will find these and other professional rules and regulations on the web site of the Federal Lawyers’ Professional Association (http://www.brak.de).

The legal title of the profession of a lawyer is “Rechtsanwalt”.

Ms Irmtraud Wendland and Mr Jürgen Michels carry the (additional) professional title “Rechtsanwalt” and have been admitted to the Bar in the Federal Republic of Germany.

Disclaimer

The information contained on this web site serves only to introduce OFM Oebel Fröhlich Michels GmbH to the public and does not constitute legal advice, nor can it replace legal advice.

Despite careful checking of the contents, the firm assumes no warranty for the currency, correctness or completeness of the information provided on this web site.

The same applies to the contents of external web sites to which reference is made directly and indirectly in this web site by means of hyper-links, the contents of which the firm is unable to influence.

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