ETL Global Sportdesk
Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH
Helbingstr. 104
45128 Essen

Tel. +49 201 2404 348
Fax +49 201 2404 33 348

Essen, Germany

StB Johannes Struckmeier
WP Dr. Christian Gorny
RA/StB Christoph Malzkorn

DE 295 350 282

Essen Local Court
Registration number HRB 25125

Steuerberaterkammer Düsseldorf
Grafenberger Allee 98
40237 Düsseldorf

Rechtsanwaltskammer Hamm
Ostenallee 18
59065 Hamm

1.Chartered accountants
The legal title of chartered accountant (Steuerberater / Steuerberatungsgesellschaft) was awarded in the Federal Republic of Germany.

Rules of professional conduct for German chartered accountants (Steuerberater) are contained in the following statutes:

  1. Steuerberatungsgesetz (StBerG)
  2. Durchführungsverordnungen zum Steuerberatungsgesetz (DVStB)
  3. Berufsordnung (BOStB)
  4. Steuerberatervergütungsverordnung (StBVV)

These rules can be found at


The legal title of lawyer (Rechtsanwalt) was awarded in the Federal Republic of Germany
The rules of professional conduct for German layers (Rechtsanwälte) are governed by the following statutes:

  1. Bundesrechtsanwaltsordnung – BRAO
  2. Berufsordnung für Rechtsanwälte – BORA
  3. Bundesrechtsanwaltgebührenordnung – BRAGO
  4. Fachanwaltsordnung – FAO
  5. Rechtsanwaltsvergütungsgesetz – RVG
  6. Berufsregeln für Rechtsanwälte der euroäischen Gemeinschaft – CCBE
  7. Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland – EURAG

The relevant statutes can be found at


  1. The professional rules of § 3 DL-InfoV, to which ETL Global Sportdesk is subject, can be found on the website of the Federal Chamber of Chartered Accountants (under “Der Steuerberater”).
  2. In accordance with § 4 DL-InfoV, it is pointed out that the agreed payment arrangement applies.
  3. The fee schedule for chartered accountants as found under StBVV, as well as the fee schedule for lawyers as found under RVG, applies. The fees are determined depending on the circumstances of each case. For further information on the respective fees, we refer you for chartered accountants to, under “Der Steuerberater” and for lawyers to under “Anwälte”.
  4. The Standard Terms and Conditions of ETL Global Sportdesk
    Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH apply.
  5. Professional liability insurance:
    Zurich Insurance plc Niederlassung für Deutschland
    53287 Bonn, Germany

The geographic coverage for insurance services includes the Federal Republic of Germany, foreign establishments are not covered.


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StB Johannes Struckmeier
ETL Global Sportdesk Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH
Helbingstr. 104
45128 Essen