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Disclaimer / Imprint

Legal Disclaimer:

The information on this website is general in nature. It is neither intended nor suitable in replacing individual consulting by a specialist, which takes into account the concrete individual particulars of each and every specific case.

We have taken every care in arranging the information on this website. However, we cannot accept any responsibility for its being up-to-date, its accuracy, or its completeness. We cannot accept any responsibility for any liabilities occurring to users of our website, as a result of any errors, omissions, or failure to update the information provided. Please do get in touch with us should you require any individual or more extensive information.

Moreover, Schlecht und Partner is not under any duty to regularly review the content linked to in its offering, in order to determine whether any subsequent changes may have led to new liabilities on its behalf. Only once Schlecht und Partner has itself established, or is informed that a concrete offering to which Schlecht und Partner has provided a link, contains the potential to result in civil or criminal liabilities, the reference to this offering will be removed, insofar as this is technically feasible and reasonable. The technical possibility and reasonableness shall not be influenced by the fact that the unlawful or illegal offering can be accessed from other servers, even after access has been removed from the Schlecht und Partner website.

This Website contains Links to third-party information and websites. We explicitly state, that we do not have any influence in regard to the information and ist accuracy of links to third-party information and webistes.

The graphics, Company logos, designs and Trademarks as well as information and texts provided are protected by Copyright and may not be used without explicit approval by Schlecht und Partner. Nor may they be downloaded, used, distributed or changed in any way without explicit approval.

Copyright 2015: Kanzlei Schlecht und Partner | All rights reserved.
Graphics and Photos: (Rights are with the provider)
Webdesign & Typo3 support: Azoro | Werbeagentur, Hechingen

Information in accordance with §§ 2 and 3
of the Ordinance on Service Providers' Duty to Inform (DL-InfoV)

Responsibility in the context of the press law
and § 5 of the German Teleservices Act (TMG):

Schlecht und Partner
Peter Schimpfky
Barer Straße 7
80333 Munich, Deutschland (Germany)

Tel.: +49 (0)89 / 242916-40
Fax: +49 (0)89 / 242916-99

This website represents the collective Internet presence of the following companies:

Schlecht und Partner
Wirtschaftsprüfer, Steuerberater
Barer Straße 7
80333 Munich

Partnership Register: Amtsgericht Munich, PR 405 

Partner: Michael Schlecht, Peter Schimpfky, Werner Schulze, Dr. Annette Zitzelsberger
Benjamin Brucker, Benjamin Cortez

Schlecht und Collegen GmbH & Co. KG

Company Register: Amtsgericht Munich, HRA 95233

Personally liable Partner: Schlecht und Collegen Verwaltungs GmbH, Munich

(Amtsgericht Munich, HRB 146575)

Geschäftsführer: Michael Schlecht, Peter Schimpfky, Werner Schulze

Unless information or Services are explicitly attributed to one of the above mentioned companies or branches, the term "Schlecht und Partner" is used.

Professional Regulations: 

The employees of Schlecht und Partner named on this Website are subject to the respective Professional Regulations. The local or regional chambers in Germany serve as the supervisory authorities for these  professions.

The tax consultants' profession is governed primarily by the following professional regulations:

  • Tax Consultants Act (StBerG
  • Regulation for the implementation of the instructions for tax consultants, tax representatives and tax consulting companies (DVStB)
  • Occupation order of the Federal Chamber of Tax Consultants (BOStB)
  • Fee Schedule for tax consultants, tax representatives and tax consulting companies. (StBGebV)

The professional regulations in their current version can be viewed and retrieved at the respective German local and regional Tax Consultants' Chambers, e.g. the Stuttgart Chamber (, by clicking on „Steuerberater/in / Leistungen/Berufsrecht“ („Tax consultants / Services/Professional law“) - as well as on the German Chamber of Tax Consultants' website ( under „Der Steuerberater / Berufsrecht“ („The tax consultant / Professional law“).

Financial Auditors (WP) / Chartered Accountants (vBP):

The financial auditors'/chartered accountants' profession is primarily governed by the following professional regulations:

  • Financial Auditors Code of Practice (WPO)
  • Professional Statutes applying to Financial Auditors / Chartered Accountants (BS WP/vBP)
  • Quality Control Statutes
  • Regulation on the seal design of financial auditors, chartered accountants, tax consulting- and accounting companies (Siegelverordnung) (Official Seal Regulations)
  • Regulation on the Financial Auditors' and Chartered Accountants' Professional Liability Insurance - The Financial Auditors' Professional Liability Insurance (WPBHV)

The professional regulations in their current version can be viewed and retrieved on the website of the relevant governing body, the German Chamber of Auditors (, by clicking on „Rechtsvorschriften / Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP) („Legal provisions / Occupational Statute for auditors/chartered accountants“). 

Datenschutz Webanalyse Google Analytics:

This website uses Google Analytics, a web analytics service provided by Google, Inc. („Google“). Google Analytics uses „cookies“, which are text files placed on your computer to help the website analyze how users use the site. The information generated by the cookie on your use of the website will be transmitted to and stored by Google on servers in the United States. In the case of activation of the IP anonymization on this website, your IP-address will be truncated before by Google within Member States of the European Union or within contracting states of the Treaty on the European Economic Area. Only in exceptional cases, the full IP address is sent to a Google server in the United States and is shortened there. On behalf of the operator of this website Google will use this information for the purpose of evaluating your use of the website, compiling reports on website activity for website operators and providing other services relating to website activity and internet usage. Google Analytics will not associate your IP address with any other data held by Google. You can prevent storage of the cookies by selecting the appropriate settings on your browser; we point out, however, please note that if you do this you may not be able to use the full functionality of this website. In addition you can avoid the capture of data generated by the cookie (including your IP-address) related to your use of the website and to be forwarded to Google, as well as the processing of data through Google, by downloading and installing the available browser plug-in by following the hereinafter link:

E-Mail Communication:

Communication by e-mail can be susceptible to security vulnerabilities. E-mails can go astray with or without the intervention of third parties. They can be intercepted by well-versed internet users, viewed, changed or adulterated. Traditional e-mails are not protected against interception by third parties, and therefore under the circumstances their confidentiality cannot be guaranteed. We therefore cannot accept any liability for the integrity of e-mails once they have left our area of control, and cannot compensate for any liabilities incurring as a result of them. Should a virus find its way into your system through an e-mail sent by us, despite our preventative use of anti-virus software, we cannot accept liability for any losses incurred as a result of this. This disclaimer is only applicable insofar as it is permitted by statute. Should we receive an e-mail from you, then we shall assume that we are entitled to respond by e-mail. Otherwise please indicate the type of communication that you would prefer to use instead.  

Data Protection / Usage of the Contact Forms:

When visiting the website, only statistical data concerning access to the site will be recorded (number of pages visited per day and week, order sequence of pages visited, order sequence of links to external sites clicked). No personal data is captured or recorded. This takes place in accordance with relevant Data Protection Act legislation, and for purely internal purposes.

The Contact Forms on this Website require socalled mandatory infomration, which must be provide to ensure an adequate response. The information provided within These forms will be treated in accordance with the current Data Protection Act legislation and will not be transfered to third parites. If you wish to contact us without providing the required information, please contact us via phone or E-Mail.