Legal Notice

UHY Wahlen & Partner Attorneys Tax Advisors and Auditors

Cologne Office

Industriestraße 161
50999 Köln
Telefon +49 2236 33005 - 0
Telefax +49 2236 33005 - 99

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Wipperfuerth Office

Wupperstraße 14
51688 Wipperfürth
Telefon +49 2267 888 87 - 0
Telefax +49 2267 888 87 - 10

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Frankfurt a.M. Office

Walther-von-Cronberg-Platz 13
60594 Franfurt a.M.
Telefon +49 69 660 593 79 - 0
Telefax +49 69 660 593 79 - 99

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Tax Identification Number


Register of Partnerships

Amtsgericht Essen, PR 1602


Thomas Wahlen, RA, FASt, WP
Dipl.-Kaufm. Gunter Stoeber, WP, StB
Dipl.-Kaufm. Dr. Horst Michael Leyh, WP, StB
Dr. Gregor Römer, RA, FAArbR

The above mentioned partner have agreed to a partnership for a permanent professional practice.
Furthermore the office also maintains a permanent cooperation with Dr. Leyh, Dr. Kossow & Dr. Ott KG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft (LKO), Siegburger Straße 215, 50679 Cologne.
Under professional rules, German attorneys may not represent conflicting interests (§ 43a Abs. 4 BRAO). Therefore, prior to accepting new client representation, it is always reviewed whether a conflict of interests is given.

Place of Jurisdiction

Place of jurisdiction is Cologne Germany unless otherwise agreed. German law is applicable.

Professional Indemnity Insurance

The professional indemnity insurance is provided by the HDI-Gerling Firmen und Privat Vers. AG, Postfach 10 24 64, 50464 Cologne. The territorial scope of the insurance coverage comprises legal advice in the European Union member states.

Information pursuant to Sec. 5 German Tele Media Act (Telemediengesetz)

Thomas Wahlen
UHY Wahlen & Partner Rechtsanwälte, Steuerberater, Wirtschaftsprüfer
Industriestraße 161
50999 Köln, Germany
Telefon +49 2236 33005 - 0
Telefax +49 2236 33005 - 99

Regulatory Authority for Accountants

Wirtschaftsprüferkammer, Körperschaft des öffentlichen Rechts

Landesgeschäftsstelle Düsseldorf
Tersteegenstraße 14 40474 Düsseldorf, Germany
Telefon +49 211 4561-187 Telefax +49 211 4561-193

Regulatory Authority for Tax Advisors

Steuerberaterkammer Köln Körperschaft des öffentlichen Rechts

Gereonstraße 34-36 50670 Cologne, Germany
Telefon +49 221 33643-0 Telefax +49 221 33643-43

Regulatory Authority for Attorneys

Rechtsanwaltskammer Köln

Riehler Straße 30 50668 Cologne, Germany
Telefon +49 221 973010-0 Telefax +49 221 973010-50 (od. -55)

Bar Admission

Unless otherwise stated, all lawyers at UHY Wahlen are admitted within the Federal Republic of Germany to practise as lawyers (Rechtsanwalt) and are members of the Bar (Rechtsanwaltskammer) tax advisors or accountants are admitted within the Federal Republic of Germany to practise as tax advisors or accountans and are members of the relevant Bars (Steuerberaterkammer/Wirtschaftsprüferkammer).

Professional Statutes and Standards:

For Accountants

  • Wirtschaftsprüferordnung (WPO)
  • Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP)
  • Satzung für Qualitätskontrolle
  • Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV)

The professional statutes and standards are provided by Wirtschaftsprüferkammer at

For Tax Advisors:

  • Steuerberatungsgesetz (StBerG)
  • Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)
  • Berufsordnung der Bundessteuerberaterkammer (BOStB)
  • Steuerberatergebührenverordnung (StBGebV)

The professional statutes and standards are provided by Bundessteuerberaterkammer at

For Attorneys:

  • Bundesrechtsanwaltsordnung (BRAO)
  • Berufsordnung (BORA)
  • Fachanwaltsordnung (FAO)
  • Rechtsanwaltsvergütungsgesetz (RVG)
  • Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland (EuRAG)
  • Berufsregeln der Rechtsanwälte der Europäischen Union (CCBE Berufsregeln)

The professional statutes and standards are provided by Bundesrechtsanwaltskammer at

General Terms of Contract

Unless otherwise stated the contract between client and law firm is governed by the “Allgemeine Auftragsbedingungen für Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften.

General information in accordance with § 36 VSBG

Relevant consumer arbitration board: For proprietary disputes resulting from the client relationship the arbitration board of the lawyers, Neue Grünstraße 17, 10179 Berlin, is relevant. The lawyers of UHY are principle prepared to participate in dispute resolution from the arbitration board of the lawyers.

General information according to ODR-Regulation

Information platform of the EU for out-of-court online-dispute resolution:


This website contains unpolitical news dealing with legal issues provided to our clients.

Liability/ Contracting Parties

UHY Wahlen & Partner (the "Firm") is a member of Urbach Hacker Young International Limited, a UK Company, and forms part of the international UHY network of legally independent accounting and consulting firms. UHY is the brand name for the UHY international network. The services described herein are provided by the Firm and not by UHY International or any other member firm of UHY International. Neither UHY International nor any member of UHY has any liability for services provided by other members.

In no event shall UHY Wahlen & Partner, or affiliates, or contributors to this Site, be liable for any any damages, resulting from your access or use of this Site. You hereby waive any and all such claims against UHY Wahlen & Partner, its affiliates, and contributors. You agree that the limitations set forth above are elements of this agreement.

This Site contains links to this other sites. When you enter these other sites using links from our Site, you are entering a site for which UHY Wahlen & Partner has no responsibility. UHY Wahlen & Partner does not have any influence on other sites and thus cannot guarantee their practices regarding data privacy and security.

Materials on this Site

All materials contained on this Site, are intellectual property rights of UHY Wahlen & Partner.


The materials provided on this site are provided without warranty of any kind, express or implied. UHY Wahlen & Partner disclaims all express and implied warranties with regard to the information and materials contained on this site.

Severability Clause

The use of this website is governed by these terms and conditions shown above. If any of these Terms and Conditions are determined to be invalid , the remaining terms and conditions shall survive, remain in full force and effect and continue to be binding and enforceable.

Data Privacy

You are not required to provide any personal information on this website. However, you may choose to do so by sending mails for example.

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Our website uses social plugins ("plugins") provided by the social network, operated by Facebook Inc., 1601 S. California Avenue, Palo Alto, CA 94304, USA ("Facebook"). The plugins are identifiable by a Facebook logo (white letter f on blue background or a thumb up icon) or the notice "Facebook Social Plugin". For a full list of all social Plugins please see

When you visit a page of our website that contains a social plugin, your browser establishes a direct connection to Facebook servers. Facebook directly transfers the plugin content to your browser which embeds the latter into the website, enabling Facebook to receive information about your having accessed the respective page of our website. Thus we have no influence on the data gathered by the plugin and inform you according to our state of knowledge:

The embedded plugins provide Facebook with the information that you have accessed the corresponding page of our website. If you are logged into Facebook, your visit can be assigned to your Facebook account. If you interact with the plugins, for example by clicking "Like", or entering a comment, the corresponding information is transmitted from your browser directly to Facebook and stored by it. Even if you are not logged into Facebook, there is possibility that the plugins transmits your IP-address to Facebook.

For the information on the purpose and scope of data collection and procession by Facebook, as well as your rights in this respect and settings options for protecting your privacy please visit Facebook's privacy policy:

If you are a Facebook member and do not want Facebook to connect the data concerning your visit to our website with your member data already stored by Facebook, please log off Facebook before entering our website. Further you can block Facebook social Plugins by using add-ons for your browser, like the "Facebook Blocker".


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