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Mandatory Details of PKF WULF SCHÄDLER BEY GmbH & Co. KG


Im Gambrinus 6
78224 Singen 

Phone: +49 7731 8788-0
Fax.: +49 7731 8788-89 


Statutory mandatory details and mandatory details under the law on professions:

Registered office of the company: Singen (Hohentwiel
Legal form: Limited partnership
registered in the Register of Partnerships at Amtsgericht Freiburg [Freiburg Local Court]
under number: HRA 706588
Value-added tax (VAT) no.: DE180950601

The statutory professional titles of "tax consultancy firm" and "accountancy firm" were awarded in the Federal Republic of Germany.

Partners of the company:

  • The personally liable partner is WSB Beteiligungs- und Verwaltungs GmbH Steuerberatungsgesellschaft, with its registered office in Singen (Hohentwiel) (AG Freiburg, HRB 722103), represented by its managing director Dipl.-Betriebswirt (FH) Fridtjof Bey, tax consultant, and Dipl.-Betriebswirt (FH) Holger Wandel, tax consultant, who are exempt from the restrictions of § 181 BGB.

Competent supervisory authorities and chambers:

  • Steuerberaterkammer Suedbaden [Suedbaden Chamber of Tax Advisers], Wentzigerstraße 19, 79106 Freiburg,


Professional regulations:

The company is a member of the Steuerberaterkammer Suedbaden.
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.

Law on professions applicable to 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].

Law on professions applicable to chartered accountants / sworn auditors
The profession of chartered accountant / sworn auditor is essentially subject to the following professional regulations:

  • Wirtschaftsprüferordnung (WPO) [Code for Chartered Accountants]
  • Berufssatzung Wirtschaftsprüfer / vereidigte Buchprüfer (BS WP/vBP) [Professional Statutes for Chartered Accountants / Sworn Auditors]
  • Satzung für Qualitätskontrolle [Statutes for Quality Control]
  • Abschlussprüferverordnung [Regulation on Auditors of Annual Accounts] under Regulation (EU) No. 537/2014
  • Siegelverordnung [Regulation on Seals]
  • Wirtschaftsprüfer- Berufshaftpflichtversicherungsordnung [Regulation on Chartered Accountants' Professional Liability Insurance]

The professional regulations, as amended, can be viewed on the website of the Wirtschaftsprüferkammer [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 Rechtsanwälte (BORA) [Professional Code for Lawyers]
  • Fachanwaltsordnung (FAO) [Code for Specialist Lawyers]
  • Rechtsanwaltsvergütungsgesetz (RVG) [Lawyers' Fees Act]
  • Berufsregel der Rechtsanwälte der Europäischen Union (CCBE) [Professional Rules for Lawyers in the European Union]
  • Gesetz über die Tätigkeit europäischer Rechtsanwälte 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:

Gothaer Allgemeine Versicherung AG
Gothaer Allee 1
50969 Köln

The territorial scope of application of the insurance cover is unlimited.

Details relating to the General Terms and Conditions of Business used:
The General Terms and Conditions of Contract can be viewed here.


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 SCHÄDLER BEY Steuerberatungsgesellschaft GmbH & Co. KG 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:

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