The professional title of "Rechtsanwalt" (lawyer) was granted to the above-mentioned lawyers on the basis of the legal standards of the Federal Republic of Germany by the respective competent Ministry of Justice after they had passed the 2nd State Law Examination and a special admission procedure conducted by the President of the Higher Regional Court competent for the seat of their law office (see Bar Association below).

They are subject to the rules of professional practice set out in the Federal Lawyers' Act (Bundesrechtsanwaltsordnung, BRAO) of 1 August 1959 (Federal Law Gazette 565) and the Act on the Remuneration of Lawyers of 1 July 2004 (Rechtsanwaltsvergütungsgesetz, RVG) as amended, as well as the regulations concerning the legal profession and specialist lawyers issued by the Federal Bar Association (Bundesrechtsanwaltskammer, BRAK) of 22 March 1996 (BRAK communication 1996, 241), as may be amended from time to time, namely the Rules of Professional Practice for Lawyers (Berufsordnung der Rechtsanwältinnen/Rechtsanwälte, BORA 2001) and the Specialist Lawyers' Regulations (Fachanwaltsordnung, FAO).

Further information on this and additional professional rules and regulations applicable to lawyers can be found on the website of the German Federal Bar at www.brak.de under the heading "Anwaltschaft/Berufsrecht", available in German only.

Hanseatische Rechtsanwaltskammer Hamburg
Valentinskamp 88
20355 Hamburg

The following fee regulations and rules of professional practice apply to tax advisers:
Tax Advisory Act (Steuerberatungsgesetz, StBerG)
Ordinance on the Implementation of the Regulations on Tax Advisers, Tax Agents and Professional Practice Companies (Durchführungsverordnung zum Steuerberatungsgesetz, DVStB)
Rules of Professional Practice of the Federal Chamber of Tax Advisers (Berufsordnung der Bundessteuerberaterkammer, BOStB)
Tax Adviser Remuneration Ordinance (Steuerberatervergütungsverordnung, StBVV)
(Information regarding the above can also be accessed via the homepage of the Federal Chamber of Tax Advisers (Bundessteuerberaterkammer) at www.bstbk.de).

The legal professional title "Steuerberater" (tax adviser) was awarded in Germany to the partners listed as tax advisers on the website in accordance with the provisions of the Tax Advisory Act (StBerG) in the version published on 4 November 1975 (Federal Law Gazette I p. 2735), as last amended by law on 26 June 2001 (Federal Law Gazette I 2001, p. 1310) Federal Law Gazette III 610-10. They are subject to the rules of professional practice of the Federal Chamber of Tax Advisers regarding the rights and duties in exercising the professions of tax advisers and tax agents (BOStB) of 2 June 1997 (supplement to issue 26/97 of the journal Deutsches Steuerrecht (DStR)) as amended.

Steuerberaterkammer Hamburg
Kurze Mühren 3
20095 Hamburg

The following fee regulations and rules of professional practice apply to certified public accountants:
Public Accountant Act (Wirtschaftsprüferordnung)
Professional statutes for certified public accountants / sworn auditors (Berufssatzung für Wirtschaftsprüfer und vereidigte Buchprüfer)
Quality assurance statute (Satzung für Qualitätskontrolle)
Ordinance on the design of the certified public accountant’s seal (Siegelverordnung)
Regulation for the professional liability insurance of certified public accountants (Wirtschaftsprüfer-Berufshaftpflichtverordnung)
(Information regarding the above can also be accessed via the website of the Chamber of Public Accountants at www.wpk.de).

The professional title "Wirtschaftsprüfer" was granted to the partners listed as certified public accountants on the homepage in accordance with the Act on a Professional Code of Conduct for Auditors of 24 July 1961 /Federal Law Gazette I, page 1049). They are subject to the professional rules and regulations set out in the statutes on the rights and duties in exercising the professions of certified public accountant and sworn auditor (Berufssatzung für Wirtschaftsprüfer und vereidigte Buchprüfer) of 11 June 1996 (Federal Gazette, page 11077) as amended.

Wirtschaftsprüferkammer Hamburg
Ferdinandstraße 12
20095 Hamburg

In the event of disputes between lawyers and their clients, there is, upon request, the possibility of reaching an out-of-court resolution of the dispute. For this purpose, the European Commission provides a platform for online dispute resolution, which can be accessed at https://ec.europa.eu/consumers/odr. The competent consumer arbitration board in Germany for pecuniary disputes arising from a client-lawyer relationship is the regional bar association or the conciliation board of the legal profession (Schlichtungsstelle der Rechtsanwaltschaft), Rauchstrasse 26, 10787 Berlin, Germany.

The competent consumer arbitration board for property disputes arising from a tax mandate is the Allgemeine Verbraucherschlichtungsstelle des Zentrums für Schlichtung e.V., Strassburger Strasse 8, 77694 Kehl, Germany.

You can find more information on the website of the Hamburg Bar Association or the German Federal Bar.

SKNvonGEYSO Rechtsanwälte Steuerberater Wirtschaftsprüfer Partnerschaft mbB does not participate in dispute resolution proceedings before a consumer arbitration board.

Olaf Oestreich, Steuerberater, Wirtschaftsprüfer
(with sole power of representation)

Carsten Schwerdtfeger, Rechtsanwalt, Steuerberater
(with sole power of representation)

Michael Niemeyer, vereidigter Buchprüfer, Steuerberater, Rechtsanwalt
(with sole power of representation)

Björn Brockhaus, Steuerberater, Wirtschaftsprüfer
(with sole power of representation)

International VAT ID.: DE 254 265 880

Responsible for content: Michael Niemeyer, Lawyer, Tax Adviser, Certified Public Accountant
The registered office of the partnership is Hamburg, Hamburg Local Court, PR 511.

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