Company under Swiss Law

Managing Directors
Thomas Fricke, Marius Fricke, Daniel Fricke

Branch Address
Maria-Stader-Weg 4
8590 Romanshorn
Switzerland

Contact
Phone +41 (0) 71 541 14 44
Fax +41 (0) 71 541 15 55
office@uniontax.eu

Swiss Commercial Register
CHE-429.414.519
The company is not registered in commercial or business registers in Austria or Germany.

Professional Liability Insurance
Helvetia Swiss Insurance Company Ltd.
Dufourstrasse 40
CH-9001 St. Gallen
Switzerland
Policy No. 4.000.757.691
Territorial scope: worldwide excluding the USA and Canada, including activities pursuant to § 3a of the German Tax Consultancy Act (StBerG) and § 6 of the Austrian WTBG
Insurance coverage: EUR 1 million, twice the maximum amount

Competent Supervisory Authority for Switzerland
In Switzerland, the activities of UnionTax Steuerberatergesellschaft GmbH are not subject to supervision.

Competent Supervisory Authority for Germany
UnionTax Steuerberatergesellschaft GmbH provides services in Germany pursuant to § 3a StBerG and is registered in the professional register pursuant to § 3b StBerG.
The competent supervisory authority for this activity is:
Steuerberaterkammer Südbaden
Wentzingerstraße 19
79106 Freiburg
Germany
www.stbk-suedbaden.de
UnionTax Steuerberatergesellschaft GmbH is not a member of the Steuerberaterkammer Südbaden.

Competent Supervisory Authority for Austria
UnionTax Steuerberatergesellschaft GmbH provides services in Austria pursuant to § 6 WTBG.
The competent supervisory authority for this activity is:
Kammer für Wirtschaftstreuhänder
Am Belvedere 10 / Top 4
1100 Vienna
Austria
www.ksw.or.at
UnionTax Steuerberatergesellschaft GmbH is not a member of the Kammer für Wirtschaftstreuhänder.

Professional Titles “Steuerberatergesellschaft” and “Treuhänder”
UnionTax Steuerberatergesellschaft GmbH uses the professional title “Steuerberatergesellschaft”.
Some of the professionals working at UnionTax Steuerberatergesellschaft GmbH hold the titles “Treuhänder” (trustee) and “Treuhänderin”.

Regulation in Switzerland
These professional titles are not protected in Switzerland.

Regulation in Germany
For professionals based in Switzerland, § 3a (5) of the German Tax Consultancy Act (StBerG) applies with respect to the professional title in Germany.

Regulation in Austria
For professionals based in Switzerland, § 6 (3) of the Austrian WTBG applies with respect to the professional title in Austria.

Professional Title “Rechtsanwalt” (Attorney-at-Law)
Some of the professionals working at UnionTax Steuerberatergesellschaft GmbH hold the professional titles “Rechtsanwalt” or “Rechtsanwältin”. These titles were awarded in the Federal Republic of Germany.

Regulation in Switzerland
Federal Act on the Free Movement of Lawyers (BGFA)
Available at www.fedlex.admin.ch

Regulation in Germany
The applicable professional regulations for Germany include:

• Federal Lawyers’ Act (BRAO)

• Professional Code for Lawyers (BORA)

• Lawyers’ Remuneration Act (RVG)

• Specialist Lawyers’ Regulations (FAO)

• Professional Rules of the Lawyers of the European Union (CCBE)
  Available in the section “Berufsrecht” (Professional Law) in German and English at www.brak.de

Regulation in Austria
Federal Act on the Free Movement of Services and the Establishment of European Lawyers and the Provision of Legal Services by International Lawyers in Austria (EIRAG)
Available at www.ris.bka.gv.at

Company under German Law

Managing Director
Attorney-at-Law Kay Hübner

Branch Address
Roßheidestraße 197
45968 Gladbeck
Germany

Contact
Phone +49 (0) 2043 937565 0
Fax +49 (0) 2043 937565 9
law@uniontax.eu

German Commercial Register
Local Court (Amtsgericht) Gelsenkirchen, HRB 18595
The company is not registered in commercial or business registers in Austria or Switzerland.

Professional Liability Insurance
Allianz Versicherungs-AG
Königinstraße 28
80802 Munich
Policy Number: RWBG-2421186
Insurance coverage: EUR 250,000, four times the maximum amount

Competent Supervisory Authority for Germany
Bar Association of Hamm (Rechtsanwaltskammer Hamm)
Ostenallee 18
59063 Hamm
Germany
info@rak-hamm.de

Competent Supervisory Authority in Switzerland
The company provides legal services in Switzerland under the freedom to provide services pursuant to Art. 21 of the Federal Act on the Free Movement of Lawyers (BGFA).
Supervisory authorities for activities in Switzerland are the cantonal supervisory authorities for lawyers in accordance with Art. 14 BGFA and the German supervisory authority (available at www.sav-fsa.ch).

Competent Supervisory Authority in Austria
The company provides legal services in Austria as European lawyers under § 2 EIRAG.
Supervisory authorities for activities in Austria are the respective Austrian bar associations (available at www.oerak.at/kammer/die-rechtsanwaltskammern/) and the German supervisory authority.
Jurisdiction of the respective Austrian bar association is determined pursuant to § 7 (1) sentence 2 EIRAG based on the location where the service is provided in Austria.
If a contact lawyer (“Einvernehmensrechtsanwalt”) has been appointed in accordance with § 5 EIRAG, the jurisdiction is determined by the bar association to which the contact lawyer belongs.

Professional Title “Rechtsanwalt” (Attorney-at-Law)
The company bears the professional designation “Rechtsanwaltsgesellschaft” (Law Firm).
The professionals employed at UnionTax Rechtsanwaltsgesellschaft mbH hold the professional titles “Rechtsanwalt” (Attorney-at-Law), “Rechtsanwältin” (Female Attorney-at-Law), “Fachanwalt” (Specialized Attorney), or “Fachanwältin” (Female Specialized Attorney). These titles were awarded in the Federal Republic of Germany.

Regulation in Switzerland
Art. 24 of the Federal Act on the Free Movement of Lawyers (BGFA)
Available at www.fedlex.admin.ch

Regulation in Germany
The relevant professional regulations for Germany include:

• Federal Lawyers’ Act (BRAO)

• Professional Code for Lawyers (BORA)

• Lawyers’ Remuneration Act (RVG)

• Specialist Lawyers’ Regulations (FAO)

• Professional Rules of the Lawyers of the European Union (CCBE)
  Available under the section “Berufsrecht” (Professional Law) in German and English at www.brak.de

Regulation in Austria
§ 3 of the Federal Act on the Free Movement of Services and Establishment of European Lawyers and the Provision of Legal Services by International Lawyers in Austria (EIRAG)
Available at www.ris.bka.gv.at