Information according to § 5 of the “Telemediengesetz“ (TMG; German telemedia act) & the “Verordnung über Informationspflichten für Dienstleistungserbringer“ (DL-InfoV; German regulation concerning the duty of service providers to provide information)

Information according to § 5 of the “Telemediengesetz“

Böger Knittel KG Steuerberatungsgesellschaft
Hopfenstraße 23
20359 Hamburg
Phone: +49 (0)40 5480677-0
Fax: +49 (0)40 5480677-77

Authorised to represent:
Mathias Böger
Philipp Knittel
Bettina Könning

Legal form:
Kommanditgesellschaft (limited partnership)
Registered at the District Court Hamburg under PR 1083

Occupational title and responsible chamber:
Tax consultant (“Steuerberater“; title awarded in the Federal Republic of Germany)

Steuerberaterkammer Hamburg (Hamburg’s Chamber of Tax Consultants)
Raboisen 32
20095 Hamburg

Legal regulations governing the profession:
”Steuerberatungsgesetz (StBerG)” (Tax Consultancy Act)
”Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)”( Implementing Regulation for the Tax Consultancy Act)
”Berufsordnung der Steuerberaterkammer (BOStB)” (Professional Code of Conduct of the Chamber of Tax Consultants)
”Steuerberatergebührenverordnung (StBGebV)” (Tax Consultants’ Fees Regulation)

The afore-mentioned legal regulations governing the profession of tax consultant can be accessed on the website of the Federal Chamber of Tax Consultants at (headings: “Der Steuerberater“ and “Berufsrecht“).

Professional liability insurance:
ERGO Versicherung AG, Victoriaplatz 1, 40198 Düsseldorf. Geographic coverage of the insurance: Federal Republic of Germany and all member states of the European Union.

Value added tax identification number:
DE 225 234 958

Extrajudicial dispute settlement:
In the event of disputes between tax consultants and their clients, it is possible to file for extrajudicial dispute settlement with Hamburg’s Chamber of Tax Consultants (according to § 3 Section 2 c of the Articles of Hamburg’s Chamber of Tax Consultants in conjunction with § 76 Section 2 No. 3 StBerG), to be found online via the homepage of Hamburg’s Chamber of Tax Consultants (; Email:

All efforts have been made to ensure that the information and the links contained on this website are correct. We nevertheless accept no liability in connection with the use of the information or the links nor the reliance on the data being correct. All the information provided on this website merely serves general information purposes; most importantly, it does not constitute legal advice.


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Philipp Knittel