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Legal Notice

​​​​Information in accordance with the German Telemedia Act (TMG) and the Service Obligations Ordinance (DL-InfoVO).

Name of the service provider:​​​

Kölner Wirtschaftsprüfung und Steuerberatung Kurt Heller GmbH

Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft

Eupener Str. 74

50933 Cologne




Phone: +49 221 9498150

Fax: +49 221 9498156


Authorized representative:

B.A. hons. Marcus Heller, Certified Public Accountant, Tax Consultant


Commercial Register: Amtsgericht Köln HRB 4858


VAT ID: DE 123480472


Regulatory Authority:

The legal professional titles of auditor, tax consultant and sworn auditor were each awarded in the Federal Republic of Germany. The auditors and certified public accountants belong to the Chamber of Auditors of North Rhine-Westphalia, Tersteegenstraße 14, 40474 Düsseldorf.


The tax advisors belong to the Cologne Chamber of Tax Advisors, Gereonstrasse 34 - 36, 50670 Cologne, Germany and the Düsseldorf Chamber of Tax Advisors, Uhlandstrasse 11, 40237 Düsseldorf, Germany.

Professional regulations:

The profession of auditor is essentially subject to the following professional regulations:

  • German Code of Public Accountants (WPO)

  • Professional statutes for certified public accountants (BSWP / vBP)

  • Statutes for quality control

  • Seal Ordinance

  • Ordinance on Professional Liability Insurance for Certified Public Accountants (WPBHV)

You can find these regulations on the homepage of the Chamber of Public Accountants ( under the heading "Legal regulations".


The profession of tax advisor is essentially subject to the following legal regulations:

  • Tax Consultancy Act (StBerG)

  • Implementing Ordinance to the Tax Consultancy Act (DVStB)

  • Professional code of conduct (BOStB)

  • Ordinance on the Remuneration of Tax Consultants (StBVVo)

The professional regulations can be viewed on the homepage of the Federal Chamber of Tax Consultants (

Details of professional liability insurance / pecuniary loss liability insurance in accordance with § 54 WPO Zurich Versicherung, Poppelsdorfer Allee 25-33, 53115 Bonn, Germany


Content of the online offer

The author reserves the right not to be responsible for the topicality, correctness, completeness or quality of the information provided. Liability claims against the author, which refer to damages of material or idealistic kind, which were caused by the use or disuse of the presented information and/or by the use of incorrect and incomplete information, are in principle impossible, if on the part of the author no as can be prove deliberate or roughly negligent being to blame for is present.

All offers are subject to change and non-binding. The author expressly reserves the right to change, supplement or delete parts of the pages or the entire offer without prior notice or to discontinue the publication temporarily or permanently.

References and links

The author is not responsible for any contents linked or referred to from his pages - unless he has full knowledge of illegal contents and would be able to prevent the visitors of his site fromviewing those pages.

The author hereby expressly declares that at the time the links were created, no illegal content was identifiable on the linked pages. The author has no influence on the current and future design, content or authorship of the linked pages. Therefore, he hereby expressly dissociates himself from all contents of all linked pages that were changed after the link was set. This statement applies to all links and references set within the author's own Internet offer as well as to external entries in guest books, discussion forums and mailing lists set up by the author. For illegal, incorrect or incomplete contents and especially for damages resulting from the use or non-use of such information, only the provider of the linked page is liable, not the one who has linked to the respective publication.

Copyright and trademark law

The author endeavors to observe the copyrights of the graphics, sound documents, video sequences and texts used in all publications, to use graphics, sound documents, video sequences and texts created by himself or to use license-free graphics, sound documents, video sequences and texts. All brand names and trademarks mentioned on the website and possibly protected by third parties are subject without restriction to the provisions of the applicable trademark law and the ownership rights of the respective registered owners. The mere mention of a brand name or trademark does not imply that

Data protection

Within the Internet offer there is the possibility to enter personal or business data (e-mail addresses, names, addresses). The disclosure of this data by the user is expressly voluntary. The use and payment of all offered services are permitted - if and so far technically possible and reasonable - without specification of any personal data or under specification of anonymized data or an alias. The use of published postal addresses, telephone or fax numbers and email addresses for marketing purposes is prohibited, offenders sending unwanted spam messages will be punished. We expressly reserve the right to take legal action against the senders of so-called spam mails in the event of violations of this prohibition.


Legal validity of this disclaimer


This disclaimer is to be regarded as part of the internet publication which you were referred from. If sections or individual terms of this statement are not legal or correct, the content or validity of the other parts remain uninfluenced by this fact.

General Terms and Conditions of Engagement for Auditors and Auditing Firms dated January 1, 2017

Privacy policy

1. Name and contact details of the responsible person


This privacy policy informs about the processing of personal data on the firm's website of:

Person responsible: Kölner Wirtschaftsprüfung und Steuerberatung Kurt Heller GmbH, Eupener Str. 74, 50933 Cologne, Germany,, Tel. +49 221 9498150


Contact details of the data protection officer:

The firm's data protection officer can be reached at the above firm address and at


2. Scope and purpose of the processing of personal data


2.1 Calling up the website


When this website is called up, data is automatically sent to the server of this website by the Internet browser used by the visitor and stored in a log file for a limited period of time. Until automatic deletion, the following data will be stored without further input by the visitor:

  • IP address of the visitor's terminal device,

  • date and time of access by the visitor,

  • name and URL of the page accessed by the visitor,

  • website from which the visitor accessed the firm's website (so-called referrer URL),

  • browser and operating system of the visitor's terminal device as well as the name of the access provider used by the visitor.

The processing of these personal data is justified pursuant to Art. 6 para. 1 sentence 1 letter f) DSGVO.

The law firm has a legitimate interest in processing data for the purpose of,

  • to establish the connection to the website of the law firm quickly,

  • to enable a user-friendly application of the website,

  • to recognize and ensure the security and stability of the systems, and

  • to facilitate and improve the administration of the website.

The processing is expressly not carried out for the purpose of gaining knowledge about the person of the visitor to the website.


2.2 Contact form


Visitors can send messages to the law firm via an online contact form on the website. In order to be able to receive a reply, at least a name and a valid e-mail address are required. All other information can be provided voluntarily by the inquiring person. By sending the message via the contact form, the visitor consents to the processing of the transmitted personal data. The data processing is carried out exclusively for the purpose of handling and answering inquiries via the contact form. This is done on the basis of the voluntarily given consent pursuant to Art. 6 para. 1 sentence 1 letter a) DSGVO. The personal data collected for the use of the contact form will be automatically deleted as soon as the inquiry is completed and there are no reasons for further storage (e.g. subsequent commissioning of our law firm).


2.3 Newsletter: Client Information


By registering for the newsletter, the visitor expressly agrees to the processing of the personal data provided. For the registration to receive the newsletter, only an e-mail address of the visitor needs to be entered. The legal basis for the processing of the visitor's personal data for the purpose of sending newsletters is consent pursuant to Art. 6 (1) sentence 1 a) DSGVO. The visitor can unsubscribe from receiving future newsletters at any time. This can be done by using a special link at the end of the newsletter or by sending a corresponding message by e-mail to

3. Disclosure of data

Personal data will be transferred to third parties if

  • the data subject has expressly consented to this in accordance with Art. 6 (1) sentence 1 a) DSGVO,

  • the transfer is necessary for the assertion, exercise or defense of legal claims pursuant to Art. 6 para. 1 sentence 1 letter f) DSGVO and there is no reason to assume that the data subject has an overriding interest worthy of protection in the non-disclosure of his or her data,

  • for the data transfer according to Art. 6 para. 1 sent. 1 lit. c) DSGVO a legal obligation exists, and/or

  • this is necessary for the fulfillment of a contractual relationship with the data subject according to Art. 6 para. 1 sentence 1 letter b) DSGVO.

In other cases, personal data will not be disclosed to third parties.


4. Google Maps


This site uses the mapping service Google Maps via an API. The provider is Google Inc, 1600 Amphitheatre Parkway, Mountain View, CA 94043, USA. To use the functions of Google Maps, it is necessary to store your IP address. This information is usually transferred to a Google server in the USA and stored there. The provider of this site has no influence on this data transmission. The use of Google Maps is in the interest of an appealing presentation of our online offers and an easy location of the places indicated by us on the website. This represents a legitimate interest within the meaning of Art. 6 para. 1 lit. f DSGVO. More information on the handling of user data can be found in Google's privacy policy:


5. Google Web Fonts


This site uses so-called web fonts provided by Google for the uniform display of fonts. When you call up a page, your browser loads the required web fonts into its browser cache in order to display texts and fonts correctly. For this purpose, the browser you are using must connect to Google's servers. This enables Google to know that our website has been accessed via your IP address. Google Web Fonts are used in the interest of a uniform and appealing presentation of our online offers. This represents a legitimate interest within the meaning of Art. 6 (1) lit. f DSGVO. If your browser does not support web fonts, a standard font from your computer will be used. You can find more information about Google Web Fonts at and in Google's privacy policy:

6. Your rights as a data subject

Insofar as your personal data is processed on the occasion of your visit to our website, you are entitled to the following rights as a "data subject" within the meaning of the GDPR:

6.1 Information

You can request information from us as to whether personal data of yours is being processed by us. There is no right to information if the provision of the requested information would violate the duty of confidentiality pursuant to Section 57 (1) StBerG or if the information must be kept secret for other reasons, in particular due to an overriding legitimate interest of a third party. Notwithstanding this, there may be an obligation to provide the information if your interests outweigh the interest in secrecy, in particular taking into account the threat of damage. The right to information is also excluded if the data is only stored because it may not be deleted due to legal or statutory retention periods or exclusively serves the purposes of data security or data protection control, provided that the provision of information would require a disproportionately high effort and processing for other purposes is excluded by appropriate technical and organizational measures. Provided that the right to information is not excluded in your case and your personal data is processed by us, you can request information from us about the following:

  • Purposes of processing,

  • Categories of personal data processed by you,

  • Recipients or categories of recipients to whom your personal data are disclosed, in particular in the case of recipients in third countries,

  • if possible, the planned duration for which your personal data will be stored or, if this is not possible, the criteria for determining the storage period,

  • the existence of a right to rectify or erase or restrict the processing of personal data concerning you or a right to object to such processing,

  • the existence of a right of appeal to a supervisory authority for data protection,

  • if the personal data have not been collected from you as the data subject, the available information on the origin of the data,

  • the existence of automated decision-making, including profiling, and meaningful information about the logic involved and the scope and intended effects of automated decision-making,

in the case of transfer to recipients in third countries, unless there is a decision by the EU Commission on the adequacy of the level of protection pursuant to Article 45(3) of the GDPR, information on what appropriate safeguards are provided pursuant to Article 46(2) of the GDPR to protect the personal data.

6.2 Correction and completion

If you discover that we have inaccurate personal data about you, you may request that we correct this inaccurate data without delay. In the case of incomplete personal data concerning you, you can demand that it be completed.

6.3 Deletion

You have a right to erasure ("right to be forgotten"), provided that the processing is not necessary for the exercise of the right to freedom of expression, the right to information or for compliance with a legal obligation or for the performance of a task carried out in the public interest and one of the following reasons applies:

  • The personal data are no longer necessary for the purposes for which they were processed.

  • The justification basis for the processing was solely your consent, which you have revoked.

  • You have objected to the processing of your personal data which we have made public.

  • You have objected to the processing of personal data that we have not made public and there are no overriding legitimate grounds for the processing.

  • Your personal data has been processed unlawfully.

  • The erasure of the personal data is necessary to comply with a legal obligation to which we are subject.

There is no right to erasure if, in the case of lawful non-automated data processing, erasure is not possible or only possible with disproportionate effort due to the special nature of the storage and your interest in erasure is low. In this case, the restriction of processing will take the place of deletion.

6.4 Restriction of processing

You may request us to restrict processing if one of the following reasons applies:

  • You dispute the accuracy of the personal data. In this case, the restriction may be requested for the period of time that allows us to verify the accuracy of the data.

  • The processing is unlawful and you request the restriction of the use of your personal data instead of erasure.

  • Your personal data is no longer required by us for the purposes of processing, but you need it for the assertion, exercise or defense of legal claims.

  • You have lodged an objection pursuant to Art. 21 (1) DSGVO. The restriction of processing may be requested as long as it is not yet clear whether our legitimate reasons outweigh your reasons.

Restriction of processing means that the personal data will only be processed with your consent or for the assertion, exercise or defense of legal claims or for the protection of the rights of another natural or legal person or for reasons of important public interest. Before we lift the restriction, we have the obligation to inform you about it.

6.5 Data portability

You have a right to data portability, provided that the processing is based on your consent (Article 6(1), first sentence, letter a) or Article 9(2), letter a) DSGVO) or on a contract to which you are a party and the processing is carried out with the help of automated procedures. The right to data portability in this case includes the following rights, provided that this does not affect the rights and freedoms of other persons: You may request us to provide you with the personal data you have provided to us in a structured, common and machine-readable format. You have the right to transfer this data to another controller without hindrance on our part. To the extent technically feasible, you may request that we transfer your personal data directly to another controller.

6.6 Objection

Insofar as the processing is based on Art. 6 (1) sentence 1 (e) DSGVO (performance of a task in the public interest or in the exercise of official authority) or on Art. 6 (1) sentence 1 (f) DSGVO (legitimate interest of the controller or a third party), you have the right to object to the processing of personal data concerning you at any time on grounds relating to your particular situation. This also applies to profiling based on Article 6 (1) sentence 1 letter e) or letter f) DSGVO. After you have exercised your right to object, we will no longer process your personal data unless we can demonstrate compelling legitimate grounds for the processing which override your interests, rights and freedoms, or the processing serves to assert, exercise or defend legal claims. You may object at any time to the processing of personal data concerning you for direct marketing purposes. This also applies to profiling associated with such direct marketing. After exercising this right of objection, we will no longer use the personal data concerned for direct marketing purposes. You have the possibility to inform us of your objection informally by telephone, by e-mail, if necessary by fax or to our postal address listed at the beginning of this data protection declaration.

6.7 Revocation of consent

You have the right to revoke a given consent at any time with effect for the future. The revocation of consent can be communicated informally by telephone, by e-mail, if necessary by fax or to our postal address. The revocation does not affect the lawfulness of the data processing that was carried out on the basis of the consent until receipt of the revocation. After receipt of the revocation, the data processing that was based exclusively on your consent will be discontinued.

6.8 Complaint

If you believe that the processing of personal data concerning you is unlawful, you may lodge a complaint with a data protection supervisory authority having jurisdiction over the place where you reside or work or over the place of the alleged infringement.

7. Status and update of this privacy policy

This Privacy Policy is current as of May 25, 2018. We reserve the right to update the Privacy Policy in due course to improve data protection and/or to adapt it to changes in government practice or case law.

General Terms and Conditions of Engagement for Auditors and Auditing Firms dated January 1, 2017

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