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certified public accountants and certified tax consultants

Managing Director

WP STB Thomas Hartung

Mr. Hartung is a certified public accountant and tax consultant.
The job titles have been awarded in the Federal Republic of Germany.


Königsallee 70
40212 Düsseldorf


+49 (211) 86 32 36 0


+49 (211) 86 32 36 26





Partnership Register

Amtsgericht Essen PR 4071




Steuerberaterkammer Düsseldorf Körperschaft des öffentlichen Rechts
Grafenberger Allee 98, 40237 Düsseldorf, Germany
Phone: +49 211 66 90 60
Fax: +49 211 66 90 66 00
E-mail: mail@stbk-duesseldorf.de (also as supervisory authority)

Wirtschaftsprüferkammer Körperschaft des öffentlichen Rechts
Rauchstraße 26, 10787 Berlin, Germany
Phone: +49 30 72 61 61 0
Fax: +49 30 72 61 61 212
E-mail: kontakt@wpk.de (also as supervisory authority)

Regulations governing the profession of tax consultant

German Tax Consultants Act (Steuerberatergesetz, StBerG)
Implementing Regulations for the German Tax Consultants Act (Durchführungsverordnung zum Steuerberatergesetz, DVStB)
Professional Code of the Federal Chamber of Tax Consultants (Berufsordnung der Bundes-Steuerberaterkammer, BOStB)
Schedule of Tax Consultant Fees (Steuerberatervergütungsverordnung, StBVV)
The above statutes and regulations can be viewed on the website of the German Federal Chamber of Tax Consultants (Bundessteuerberaterkammer) at www.bstbk.de.

Regulations governing the profession of auditor

Auditors’ Code (Wirtschaftsprüferordnung, WPO)
Professional Statutes for Auditors, Quality Control Statutes (Berufssatzung für Wirtschaftsprüfer Satzung Qualitätskontrolle, BS WP)
German Seal Ordinance (Siegelverordnung, Siegel-VO)
German Ordinance on Professional Liability Insurance for Auditors (Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung, WPBHV)
The above statutes and regulations can be viewed on the website of the German Federal Chamber of Tax Consultants (Bundessteuerberaterkammer) at www.bstbk.de.

Details of professional liability insurance

Gothaer Allgemeine Versicherung AG
Gothaer Allee 1
50969 Köln, Germany


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Liability disclaimer

The content of this website has been produced to the best of our knowledge and belief. It is provided solely for general information purposes and is not a substitute for professional advice. It does not constitute advice – legal or otherwise – and nor should it be used as such. Under no circumstances can we be held responsible for damages of any kind resulting from the use or in connection with the use of information provided here, whether direct or indirect damages or consequential damages. We reserve the right to modify the information on our website without prior notice. All offers are subject to change without notice and are not legally binding.

Liability for content

We take due care when producing the content on our website. However, we cannot guarantee that content is accurate, complete or up to date. Pursuant to section 7 (1) of the German Telemedia Act (Telemediengesetz, TMG), we are responsible for our own content in accordance with general laws. We accept no responsibility for decisions that users make based on the above-mentioned information. We wish to point out that the information available on this site does not constitute individual legal, accounting, tax-related or any other specialised information or recommendation, and is not suitable as a substitute for individual professional advice that considers the specific circumstances of the individual case.

In accordance with sections 8 to 10 TMG, however, we as a service provider are not required to monitor transmitted, cached or stored third-party information or to investigate circumstances that may be indicative of unlawful activity. Obligations to remove or block information in accordance with general laws remain unaffected. Any liability in this regard, however, is possible only from the time that we know of a specific breach of the law. Once we become aware of such a breach of the law, we will immediately remove the content in question.

E-mail liability

Sending e-mails to us from our website has no legal effect with regard to the observance of time limits. We should also point out here that communication by e-mail over the internet is insecure and it is possible that third parties could view and manipulate data. We therefore kindly ask you to understand that we accept no liability either for the content of e-mails or for the manipulation of their content. In our offices, we take all reasonable precautions to guard against viruses. In the mutual interest of trouble-free communication, we ask that you also use anti-virus software and always scan e-mail file attachments with an anti-virus program before sending or opening them, as we do not accept liability of any kind that might arise due to possible viruses.

AOut-of-court dispute settlement (notice pursuant to section 36 of the German Consumer Dispute Resolution Act (Verbraucherstreitbeilegungsgesetz, VSBG))

In accordance with our obligation under section 36 (1) VSBG, we hereby declare that we are neither willing nor obliged to participate in dispute settlement procedures before a consumer arbitration board within the meaning of section 2 VSBG. In accordance with our obligations resulting from the EU Regulation on online dispute resolution for consumer disputes (Regulation on consumer ODR), we hereby inform you that the EU platform for out-of-court dispute resolution can be accessed via the following link: http://ec.europa.eu/consumers/odr/.

Linking policy

This website contains links to websites that are maintained by third parties. Such third-party websites are not necessarily displayed in a frame on this website. HARTUNG CONSULTING PARTGMBB has no control of any kind over the content of third-party websites. HARTUNG CONSULTING PARTGMBB neither verifies nor in any way supports the information, goods or services provided there. Furthermore, HARTUNG CONSULTING PARTGMBB does not issue any advertising that could appear on these third-party websites. HARTUNG CONSULTING PARTGMBB therefore accepts no responsibility of any kind, on whatever legal grounds, for the content of third-party websites.

Legal disclaimer

The content on this website is produced with the greatest possible care. However, HARTUNG CONSULTING PARTGMBB makes no guarantee that the provided content is accurate, complete or up to date. Use of the website’s content is at the user’s own risk. Contributions by named authors reflect the opinion of the respective author and not necessarily the opinion of HARTUNG CONSULTING PARTGMBB. Simply using the website of HARTUNG CONSULTING PARTGMBB does not in itself establish a contractual relationship of any kind between the user and HARTUNG CONSULTING PARTGMBB.

Data protection officer

HARTUNG CONSULTING PARTGMBB complies with statutory data protection requirements and has appointed an external data protection officer.

Our data protection officer is:

23-1 Service GmbH
Moselstrasse 9
47051 Duisburg, Germany