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Loeffelstraße 44
70597 Stuttgart

Tel.: +49 (711) 69767-0
Fax.: +49 (711) 69767-133


Executive Directors and shareholders:
Dipl.-Betriebswirt (BA) Christoph Kalmbach, chartered accountant/tax adviser
Dipl.-Oekonom Ralph Setzer, chartered accountant/tax adviser
Dipl.-Finanzwirt Martin Wulf, chartered accountant/tax adviser


Registered office of the company: Stuttgart

Legal form of the company: private limited company

Professional title: accountancy firm, tax consultancy firm

Country where the professional title was awarded: Federal Republic of Germany

Commercial Register of Amtsgericht Stuttgart [Stuttgart Local Court]: HRB 762414
Value-added tax number: DE314374675

Competent supervisory authorities and chambers:

Wirtschaftsprueferkammer Berlin [Berlin Chamber of Chartered Accountants], Rauchstraße 26, 10787 Berlin,
Steuerberaterkammer Stuttgart [Stuttgart Chamber of Tax Advisers], Hegelstr. 33, 70174 Stuttgart,

Professional regulations:

The company is a member of the Wirtschaftsprueferkammer Berlin and the Steuerberaterkammer Stuttgart.

In their capacity as tax advisers, chartered accountants or lawyers, the partners and employees of the company are subject to the respective professional regulations owing to their profession or their membership of the company. The respective local or regional chambers serve as supervisory authorities.

Tax advisers
The profession of tax adviser is essentially subject to the following professional regulations:

Steuerberatungsgesetz (StBerG) [Tax Consultancy Act]
Durchführungsverordnungen zum Steuerberatungsgesetz (DVStB) [Regulations Implementing the Tax Consultancy Act]
Berufsordnung (BOStB) [Professional Code]
Steuerberatergebührenverordnung (StBGebV) [Regulation on Tax Advisers' Fees]

The professional regulations can be viewed at the competent local and regional tax consultancy chambers themselves, e.g. at the Steuerberaterkammer Stuttgart [Stuttgart Chamber of Tax Advisers] ( or on the website of the Bundessteuerberaterkammer ( [German Federal Chamber of Tax Advisers].

Chartered accountant / sworn auditor
The profession of chartered accountant / sworn auditor is essentially subject to the following professional regulations:

Wirtschaftsprueferordnung (WPO) [Code for Chartered Accountants]
Berufssatzung Wirtschaftsprüfer / vereidigte Buchprüfer (BS WP/vBP) [Professional Statutes for Chartered Accountants / Sworn Auditors]
Satzung für Qualitaetskontrolle [Statutes for Quality Control]
Siegelverordnung [Regulation on Seals]

Wirtschaftspruefer- Berufshaftpflichtversicherungsordnung [Regulation on Chartered Accountants' Professional Liability Insurance]

The professional regulations, as amended, can be viewed on the website of the Wirtschaftprueferkammer [Chamber of Chartered Accountants] (

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

Bundesrechtsanwaltsordnung (BRAO) [German Federal Code for Lawyers]
Berufsordnung für Rechtsanwaelte (BORA) [Professional Code for Lawyers]
Berufsregel der Rechtsanwaelte der Europäischen Union (CCBE) [Professional Rules for Lawyers in the European Union]
Gesetz über die Tätigkeit europäischer Rechtsanwaelte in Deutschland (EuRAG) [Act on the Activities of European Lawyers in Germany]

The professional regulations for lawyers, as amended, can be viewed on the website of the Bundesrechtsanwaltskammer [German Federal Chamber of Lawyers] (

Details relating to professional liability insurance:

Zurich Insurance plc
Niederlassung für Deutschland
Solmsstr. 27-37
60486 Frankfurt


Dispute Resolution

1. Information in accordance with Section 36 Verbraucherstreitbeilegungsgesetz (VSBG) [Consumer Dispute Resolution Act]
In accordance with our obligation under Section 36 (1) Verbraucherstreitbeteiligungsgesetz (VSBG) [Consumer Dispute Resolution Act], we declare that PKF WULF TREUHAND GmbH is neither prepared nor obliged to participate in a dispute resolution procedure before a consumer conciliation body within the meaning of Section 2 VSGB.

2. Information in accordance with Art. 14 ODR Regulation
In accordance with our obligation arising from the EU Regulation on Online Dispute Resolution, we point out that the EU platform for extrajudicial online dispute resolution can be accessed at the following link:

The obligatory information and further information according to the professional regulations as well as the DL-InfoV of the individual consulting firms of the PKF WULF GROUP can be viewed on the pages of the locations.


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