Legal notice

Plininger & Partner PartG mbB
Steuerberater vereidigter Buchprüfer Wirtschaftsprüfer

Authorized Partner:
Albert Plininger vBP, StB
Dipl.-Kffr. Petra Mittermaier StB
Dipl.-Kfm. Maximilian Leebmann WP, StB

Stadtplatz 20
84453 Mühldorf am Inn

Werner-Eckert-Straße 8
81829 Munich

Tel. + 49 8631 - 1879 - 0
Fax + 49 8631 - 1879 - 19


Location: Mühldorf am Inn
Local court Traunstein | PR 154

USt-ID-Nr. gem. §27a UStG
DE 305 935 257

Competent supervisory authority    
Chamber of Tax Consultants Munich
Corporation under puplic law
Nederlinger Str. 9
80638 Munich

Tel.: 089 / 15 79 02 – 0
Fax: 089 / 15 79 02 – 19
E-Mail: info[AT]stbk-muc[DOT]de

Chamber of Auditors Berlin
Corporation under puplic law
Rauchstrasse 26
10787 Berlin

Tel.: 030 / 72 61 61 – 0
Fax: 030 / 72 61 61 – 212
E-Mail: admin[AT]wpk[DOT]de

Information under the Consumer Dispute Settlement Act:
There is no obligation or willingness to participate in dispute resolution proceedings before a consumer arbitration board. The legal job titles auditor, sworn auditor, tax consultant, tax advisor were awarded in the Federal Republic of Germany.

Various legal and professional regulations apply to our activities. You can find information on this via the following links:

For auditors
Auditors´ Code (WPO)
Professional statutes for auditors/sworn auditors
(BS WP /vBP)
Statutes for quality control
Seal VO
Auditors´ professional liability insurance regulation (WPBHV)

The professional regulations can be viewed at the Chamber of Auditors at (under Legal Provisions).

For tax consultants
Tax consulting law (StBerG)
Professional code of conduct for tax consultants (BOStB)
Implementing regulation to the tax consulting law (DVStB)
Tax consultant fee regulation (StBVV)

The professional regulations can be viewed at the Federal Chamber of Tax Consultants (there under Downloads/Professional Law).

Professional liability insurance
The professional liability insurance is with HDI-Gerling Firmen und Privat Versicherung AG, Riethorst 2, 30659 Hannover. The geographical scope of the insurance cover includes activities in the member states of the European Union and thus meets at least the requirements of Art. 54 of the Wirtschaftsprüferordnung (WPO) in conjunction with the Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer (WPBHV).


Liability for content
The contents of our pages were created with the greatest care. However, we cannot assume any liability for the correctness, completeness and topicality of the contents. As a service provider, we are responsible for our own content on these pages according to Art. 7 para.1 TMG (German Telemedia Act) and general laws. According to Art. 8 to 10 TMG, we are not obliged as aservice provider, however, to transmit or monitor stored external information or to search for circumstances that indicate illegal activity. Obligations to remove or block the use of information according to general laws remain unaffected. However, liability in this respect is only possible from the time of knowledge of a concrete infringement. If we become aware of any such violations, we will remove the content in question immediately.

Liability for links
Our offer contains links to external websites of third parties, on whose contents we have no influence. Therefore we cannot assume any liability for these external contents. The respective provider or operator of the sites is always responsible for the contents of the linked sites. The linked pages were checked for possible legal violations at the time of linking. Illegal contents were not identified at the time of linking. However, a permanent control of the contents of the linked pages is not reasonable without concrete evidence of a violation of the law. If we become aware of any infringements, we will remove such links immediately.

The contents and works on these pages created by the site operators are subject to German copyright law. The duplication, editing, distribution and any kind of utilization outside the limits of copyright law require the written consent of the respective author or creator. Downloads and copies of these pages are only permitted for private, non-commercial use. Insofar as the content on this site was not created by the operator, the copyrights of third parties are observed.

In particular, third-party content is identified as such. Should you nevertheless become aware of a copyright infringement, please inform us accordingly. If we become aware of any infringements, we will remove such contents immediately.


Picture credits

iStock: Nikada, duncan1890, MiaZeus, amoklv, serts, TT, Eoneren, ansonmiao, Ninel Roshchina, alxpin, bfk92, Sergey_Krasnoshchokov, Sezeryadigar, stanley45, zodebala, Alena Shapran, Iryna Dobytchina, allocricetulus, SStajic, maria_esau, bluejayphoto, PeopleImages

Getty Images: Jeffrey Coolidge, Hinterhaus Productions, Nick David, Theresa Klein / EyeEm, Miguel Navarro