Legal Notice

Gragert Himmelmann
Rechtsanwälte Steuerberater Partnerschaft mbB
Colonnaden 3
20354 Hamburg

T +49 (0) 40/3 00 39 95-0
F +49 (0) 40/3 00 39 95-15

USt-ID: DE 327 081 410

Partnership company of Lawyers and Tax Advisor with limited professional liability, registered in the Partnership Register at the District Court of Hamburg under PR 1300.

Partners in the meaning of the German Act on Partnership Companies:

Dr. Nicola Gragert, lawyer
Andreas Himmelmann, lawyer, tax advisor

Responsible chambers:

Both partners are admitted as lawyers in the Federal Republic of Germany and belong to the

Hanseatische Rechtsanwaltskammer Hamburg
Valentinskamp 88
20355 Hamburg
T +49 (0) 40/35 74 41-0
F +49 (0) 40/35 74 41-41

A partner that is both tax advisor and lawyer is, in the Federal Republic of Germany, admitted as a tax advisor and belongs to

Steuerberaterkammer Hamburg
Kurze Mühren 3
20095 Hamburg

T +49 (0) 40/44 80 43-0
F +49 (0) 40/44 58 85

Professional Liability Insurance:

HDI Versicherungs AG
HDI-Platz 1
30659 Hannover
Territorial scope: Europe, encompassing all professional activities as lawyer and tax advisor under German and European Law.

Relevant professional codes:

The relevant rules and regulations for lawyers can be accessed and viewed at the website of the Bundesrechtsanwaltskammer ( under the section 'Berufsrecht'. Particularly relevant are:

Bundesrechtsanwaltsordnung (BRAO)
Berufsordnung für Rechtsanwälte (BORA)
Fachanwaltsordnung (FAO)
Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte, Rechtsanwaltsvergütungsgesetz (RVG)
Berufsregeln der Rechtsanwälte der Europäischen Gemeinschaft (CCBE)
Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland (EuRAG)

The relevant rules and regulations for tax advisors can be accessed and viewed at the website of the Bundessteuerberaterkammer ( Particularly relevant are:

Steuerberatungsgesetz (StBerG)
Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)
Berufsordnung der Bundessteuerberaterkammer (BOStB)
Steuerberatervergütungsverordnung (StBVV)

Settlement of Disputes

Please see: Platform of the EU-Commission concerning online dispute resolution:

We are neither obligated, nor prepared to take part in dispute resolution proceedings at a consumer arbitration board.


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