Information according § 5 Telemediengesetz (TMG / German Telecommunications` Act) and §§ 2, 4 Dienstleistungsinfoverordnung (DLInfoV)

Service Provider
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Linprunstrasse 49, D-80335 München

phone: +49 – (0)89 – 54 70 90-0


Dipl.-Kfm. Richard Hempe WP/StB, Managing Director
Dipl.-Betriebsw. Claudia Breitschaft WP/StB, Managing Director
Dipl.-Wirtsch.-Ing. Oliver Kächele WP/StB, Managing Director

Trade Register
München HRB 127 514


Professional Regulations
SH+C GmbH is registered under German law by the Bavarian Ministery of Economics, Traffic and Technology as a “Wirtschaftsprüfungsgesellschaft” (= audit company)
and is also registered under German law by the Bavarian Ministery of Finance as a “Steuerberatungsgesellschaft” (= tax consulting firm).

SH+C GmbH is a mandatory member of the Wirtschaftsprüferkammer (WPK / = Chamber of German certified accountants); Address: Rauchstrasse 26, 10787 Berlin, Germany; Phone: +49 – (0)30 – 7261610, email:

As “Steuerberatungsgesellschaft” we are also a mandatory member of the Steuerberaterkammer München (= Munich Chamber of German Tax Consultants); Address: Nederlinger Strasse 9, 80638 München, Germany; Phone: +49 – (0)89 – 1579020, email:

The professional title “Wirtschaftsprüfer” (acc. to par. 1 WPO, means “German certified accountant”) and “Steuerberater” (acc. to par. 32 StBerG, means “GermanTax Consultant”) were conferred to the professionals working in our company according to German law.
All the “Wirtschaftsprüfer” and “Steuerberater” working in our company are mandatory members of the “Steuerberaterkammer München” and/or the “Wirtschaftsprüferkammer”.

Professional Code for Wirtschaftsprüfer

  • Wirtschaftsprüferordnung (WPO)
  • Berufssatzung WP/vBP
  • Satzung für Qualitaetskontrolle
  • Siegel VO
  • Wirtschaftsprüfer Berufshaftpflichtversicherungs VO

The wording of these codes and further information can be found on the website of the “Wirtschaftsprüferkammer” ( in the section “Service/Rechtsvorschriften”)

Professional Code for Steuerberater

  • Steuerberatungsgesetz (StBerG)
  • Durchfuehrungsverordnung zum Steuerberatungsgesetz (DVStB)
  • Berufsordnung (BOStB)
  • Steuerberatergebuehrenverordnung (StBGebV)

The wording of these codes and further information can be found on the website of the “Bundessteuerberaterkammer” (= Federal Chamber of Tax Consultants) ( in the section “Ihr Steuerberater/Berufsrecht”)

Professional indemnity insurance

HDI Versicherung AG, Postfach 102251, 70018 Stuttgart
Spatial area of application: Europe

Used clauses

We refer to the general terms and conditions as of 01 January 2002 (Allgemeinen Auftragsbedingungen für Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften vom 1. Januar 2002). We also refer to our limitation of liability according to German law (Art. 54a Sec. 1 No. 2 WPO) by using the general engagement terms. The general terms and conditions (“Allgemeine Auftragsbedinungen”) can be asked at SH+C – SH+C will send you a copy immediately.

The area of jurisdiction is Munich, Germany.