top of page


Site notice, legal notices according to Section 5 Telemedia Act (TMG)

LHM Hußenöder Maurer Kalis und Partner mbB
Wirtschaftsprüfer Steuerberater Rechtsanwälte
Auditors, chartered accountants and lawyers

Haller Straße 189
74564 Crailsheim

Phone: +49 7951 9494-0
Fax: +49 7951 9494-20

Domiciled in Crailsheim
District Court of Ulm
PR 720114

Controller pursuant to Section 55 Interstate Broadcasting Agreement (RStV) Jürgen Hussenöder, Haller Strasse 189, 74564 Crailsheim

Partners with sole power of representation
Jürgen Hußenöder, Hartmut Maurer, David Fantini, Markus Kalis

Value-added tax identification number: DE 296336251


LHM GmbH Wirtschaftsprüfungsgesellschaft

Haller Straße 189
74564 Crailsheim
Phone: +49 7951 9494-0
Fax: +49 7951 9494-20

Domiciled in Crailsheim
District Court of Ulm
HRB 726097

Managing Director
David Fantini

Value-added tax identification number: DE 146785787


LHM Energiesteuer Steuerberatungsgesellschaft mbH

Haller Straße 189
74564 Crailsheim
Phone: +49 7951 9494-0
Fax: +49 7951 9494-20

Domiciled in Crailsheim
District Court of Ulm
HRB 724047

Managing Director
Jürgen Hussenöder, Hartmut Maurer, David Fantini

Tax number: 57084/00847

Depending on their qualifications, the chartered accountants, auditors and lawyers that work for the firm belong to the chambers of tax advisers and auditors or the bar associations in the region responsible for the firm’s registered address. They are the Chamber of Tax Advisers Stuttgart (, the Chamber of Public Accountants in Berlin ( and the Bar Association Stuttgart ( The chamber and bar association that is responsible for the individual tax advisers, auditors or lawyers are also the competent supervisory authorities.

Licensing country:

The legal designations of the accountancy firm and the auditing firm were awarded in the Federal Republic of Germany.

Professional rules and regulations

Mainly the following professional rules and regulations apply:


Chartered accountants:

StBerG – Tax Consultancy Act
DVStB – Implementing Regulation for the Tax Consultancy Act
BOStB – Professional Code of the Federal Chamber of Tax Advisers
StBVV – Regulation on Tax Consultancy Fees in Germany

The professional codes for tax advisers are accessible at:


WPO – Public Accountants Act
BS WP/vBP – Professional Code of Conduct for Auditors/Certified Accountants
Code for quality control
WPBHV – Professional Liability Insurance Regulations for Auditors

The professional codes for auditors are accessible at:


BRAO – Federal Lawyers’ Act
BORA – Professional Code for Lawyers
Code for lawyers
RVG – Lawyers' Remuneration Act
Professional code of conduct for lawyers in the European Union (CCBE)
Law Regulating the Activity of European Lawyers in Germany (EuRAG)
The professional codes for lawyers are accessible at:

Professional liability insurance

LHM Hussenöder Maurer Kalis und Partner mbB Wirtschaftsprüfer Steuerberater Rechtsanwälte have taken out professional liability insurance with VSW – The Insurance Pool for Accountants, Dotzheimer Str. 23, 65185 Wiesbaden.

The territorial scope of insurance cover applies to services in at least the Member States of the European Union and satisfies not less than the requirements of

  • Sections 51 and 51a Federal Lawyers’ Act (BRAO),

  • Section 67 Tax Consultancy Act (StBerG), Section 51 et seq. Regulation on the Implementation of the Provisions for Tax Advisers, Tax Agents and Tax Advisory Companies (DVStB)

  • Section 54 Public Accountants Act (WPO) in conjunction with the Regulation on the Professional Liability Insurance for Auditors/Certified Accountants (WPBHV).

We provide a broad variety of information on our pages, which we have checked and selected carefully. Kindly take note that we cannot accept liability for the accuracy and completeness of the information made available here. This applies in particular to any links, for which we are unable to accept any responsibility. The information provided on this site does not constitute legal counsel.

Website concept, layout and design


kd webdesign
Karin Döring

Auf dem Klingenberg 29

74523 Schwäbisch Hall


Email info[at]


Disclaimer | Legal Notices

Content of the Internet presence

The author does not accept liability for the currency, correctness, completeness or quality of the information provided herein. Liability claims against the author that relate to material or immaterial nature caused by the use or non-use of the information provided or by the use of incorrect and incomplete information, are excluded in all cases, unless there is evidence of intentional or grossly negligent fault on the author’s part All offers are subject to change and non-binding. The author expressly reserves the right to change, supplement, delete or temporarily or permanently discontinue parts of the pages or the entire content without prior notice.


References and links

Liability for direct or indirect references to third-party Internet presences (‘links’) would only apply in the event that the author is aware of the content and it would be technically possible and reasonable for the author to prevent use in the case of illegal content. The author hereby declares explicitly that there was no illegal content on the linked pages when the link was placed. The author has no influence on the current and future design, content or authorship of the linked pages. Hence, the author distances himself expressly from the contents of all links/linked pages that were altered after the link was placed. This applies to all links and references placed within this Internet presence, as well as to third-party entries in guest books, discussion forums and mailing lists established by the author. Exclusively the operator of the referenced website is responsible for illegal, incorrect or incomplete content, and especially for damages resulting from the use or non-use of information presented in this way, and not the party that simply refers to the respective publication by way of links.


Copyright and trademark law

The author seeks in all publications to observe the copyrights to the artwork, audio documents, video sequences and texts that are used, to use its own artwork, audio documents, video sequences and texts or to resort to royalty-free artwork, audio documents, video sequences and texts. All brand names and trademarks mentioned on the Internet presence, also those that may be protected by third-party rights, are subject without limitation to the provisions of trademark laws and the ownership rights of the individual registered owners as amended. Their mere mention cannot be used to infer that they are free of third-party rights! The author holds all copyrights to the items produced by the author and published on this Internet presence. Reproduction or use of these artworks, audio documents, video sequences and texts in other electronic or printed publications is forbidden without the express permission of the author.


Legal effectiveness of this disclaimer

This disclaimer shall be considered an integral part of the Internet presence on which a link to this page was placed. Should parts or individual wordings of this text fail to comply, no longer comply or not comply completely with current law, the remaining contents and scope of the document shall be unaffected.

bottom of page