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Legal form, domicile and partnership register

ZWP Zitzewitz Wunsch & Partner – Rechtsanwälte Wirtschaftsprüfer Steuerberater mbB is a partnership with limited professional liability (Partnerschaftsgesellschaft mit beschränkter Berufshaftung) domiciled in Munich, Germany, registered in the partnership register of the Munich Local Court under No. PR 277.

Business Address and VAT ID Number

Business Address:
Karolinenstraße 4
D-80538 Munich
Tel.: + 49 – (0)89 – 38 66 73 30
Fax: + 49 – (0)89 – 38 66 73 40
Email: zwp@zwp.law
web: www.zwp.law

VAT ID No: DE215541169

Admittance and Professional Regulations

Attorneys at Law

All attorneys at law working with ZWP are admitted to the bar in Germany and members of the Bar Association for the District of the Higher Regional Court Munich.

Contact details of the Bar Association for Munich:
Rechtsanwaltskammer für den Oberlandesgerichtsbezirk München
Im Tal 33
80331 München
Tel.: +49 – (0)89 – 53 29 44-0
Fax: +49 – (0)89 – 53 29 44-28

The professional laws applicable to attorneys at law include:

• BRAO – Bundesrechtsanwaltsordnung (Federal Lawyers’ Act)
• BORA – Berufsordnung für Rechtsanwälte (Rules of professional practice for attorneys)
• FAO – Fachanwaltsordnung (Attorney Specialization Act)
• RVG – Rechtsanwaltsvergütungsgesetz (Law governing compensation of attorneys)

The applicable professional rules and regulations, including a limited number of English translations, can be accessed on the website of the German Federal Bar Association under http://www.brak.de/fuer-anwaelte/berufsrecht/.

Auditors

The auditors working with ZWP are admitted in Germany and are members of the Chamber of Auditors.

Contact details of the Chamber of Auditors:
Wirtschaftsprüferkammer Landesgeschäftsstelle Bayern
Marienstraße 14/16
80331 München
Tel.: +49 – (0)89 – 54 46 16-11
Fax: +49 – (0)89 – 54 46 16-12

The professional laws applicable to auditors include:

• WPO – Wirtschaftsprüferordnung (Public Accountant Act)
• BS WP/vBP – Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (Professional charter governing auditors/ CPAs)
• Satzung für Qualitätskontrolle (Charter for quality control)
• Siegelverordnung (Rules governing documents under seal)
• WPBHV – Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung (Auditor liability insurance rules)

The applicable professional rules and regulations can be accessed on the website of the German Chamber of Auditors under www.wpk.de/wpk/rechtsvorschriften/.

Tax Advisors

Tax advisors working with ZWP are admitted in Germany and members of the Munich Chamber of Tax Advisors.

Contact details of the Munich Chamber of Tax Advisors:
Steuerberaterkammer München
Nederlinger Straße 9
80638 München
Tel.: +49 – (0)89 – 15 79 02-0
Fax: +49 – (0)89 – 15 79 02-19

The professional laws applicable to tax advisors include:

• StBerG – Steuerberatungsgesetz (Tax Advisory Act)
• DVStB – Durchführungsverordnung zum Steuerberatungsgesetz (Implementing regulation for the Tax Advisory Act)
• BOStB – Berufsordnung der Bundessteuerberaterkammer (Professional rules of the Federal Chamber of Tax Advisors)

The applicable professional rules and regulations can be accessed on the website of the Federal Chamber of Tax Advisors under www.bstbk.de/de/themen/berufsrecht.

Professional Liability Insurance

A Professional Liability Insurance with worldwide coverage is provided by Zurich Versicherung plc. , Niederlassung für Deutschland, 50427 Köln for the lawyers and tax advisors working with ZWP. A Professional Indemnity Liability Insurance for the partner acting as an independent auditor is provided by Versicherungsstelle Wiesbaden, Dotzenheimer Str. 23, 65185 Wiesbaden.