{"id":548,"date":"2026-07-28T09:41:32","date_gmt":"2026-07-28T07:41:32","guid":{"rendered":"https:\/\/heisterborg.getbright.nl\/colofon-en-disclaimer\/"},"modified":"2026-09-07T11:09:27","modified_gmt":"2026-09-07T09:09:27","slug":"colophon-and-disclaimer","status":"publish","type":"page","link":"https:\/\/heisterborg.getbright.nl\/en\/colophon-and-disclaimer\/","title":{"rendered":"Colophon and Disclaimer"},"content":{"rendered":"\r\n<section class=\"block block-content\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-xl-9\">\r\n                <div class=\"content\">\r\n                                                <div class=\"breadcrumbs\">\r\n        <span><span><a href=\"https:\/\/heisterborg.getbright.nl\/en\/\">Home<\/a><\/span><\/span>    <\/div>\r\n                    \r\n                                            <div>\r\n                                                            <h2 class=\"content__title\">\r\n                                    Colophon and Disclaimer                                <\/h2>\r\n                                    \r\n                                                    <\/div>\r\n                        \r\n                    \r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"block block-content\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-xl-9\">\r\n                <div class=\"content\">\r\n                    \r\n                                            <div>\r\n                                                            <h2 class=\"content__title\">\r\n                                    Colophon                                <\/h2>\r\n                                    \r\n                                                            <div class=\"content__subtitle\">\r\n                                    This website is a joint service of the following providers:                                <\/div>\r\n                                                    <\/div>\r\n                        \r\n                                            <div class=\"content__text\">\r\n                            <ul>\n<li>Heisterborg GmbH &amp; Co. KG Steuerberatungsgesellschaft<\/li>\n<li>Heisterborg Holding GmbH Steuerberatungsgesellschaft<\/li>\n<li>Heisterborg Audit GmbH Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft<\/li>\n<li>Heisterborg Rechtsberatungsgesellschaft mbH<\/li>\n<li>Heisterborg International Steuerberatungsgesellschaft mbH<\/li>\n<li>Heisterborg International Rechtsanwaltsgesellschaft mbH<\/li>\n<\/ul>\n<h2>\nHeadquarters:<\/h2>\n<p>Eschstra\u00dfe 111<br \/>\n48703 Stadtlohn<br \/>\nTel. +49 (0) 25 63 \/ 922 0<br \/>\nFax +49 (0) 25 63 \/ 922 999<br \/>\ninfo@heisterborg.de<br \/>\nwww.heisterborg.de<\/p>\n<h2>Branches:<\/h2>\n<p><strong>Heisterborg GmbH &amp; Co. KG Steuerberatungsgesellschaft<\/strong><br \/>\nAhauser Strasse 32<br \/>\n48599 Gronau-Epe<br \/>\nTel.: +49 (0) 25 65 \/ 9333-0<br \/>\nFax: +49 (0) 25 65 \/ 9333-19<\/p>\n<p>Am Mittelhafen 20<br \/>\n48155 M\u00fcnster<br \/>\nTel.: +49 (0) 251 \/ 97 99 30-0<br \/>\nFax: +49 (0) 251 \/ 97 99 30-99<\/p>\n<p><strong>Heisterborg International Steuerberatungsgesellschaft mbH<\/strong><br \/>\nPliniusstrasse 8<br \/>\n48488 Emsb\u00fcren<br \/>\nTel. +49 (0) 59 03 \/ 96 89 0 0<br \/>\nFax +49 (0) 59 03 \/ 96 89 0 99<br \/>\ninfo@heisterborg-international.de<br \/>\nwww.heisterborg-international.de<\/p>\n<p><strong>Heisterborg International Rechtsanwaltsgesellschaft mbH<\/strong><br \/>\nPliniusstrasse 10<br \/>\n48488 Emsb\u00fcren<br \/>\nTel. +49 (0) 59 03 \/ 96 89 0 60<br \/>\nFax +49 (0) 59 03 \/ 96 89 0 99<br \/>\ninfo@heisterborg-international.de<br \/>\nwww.heisterborg-international.de<\/p>\n<p>Am Mittelhafen 20<br \/>\n48155 M\u00fcnster<br \/>\nTel.: +49 (0) 251 \/ 97 99 30-0<br \/>\nFax: +49 (0) 251 \/ 97 99 30-99<\/p>\n<p><strong>Heisterborg GmbH &amp; Co. KG Steuerberatungsgesellschaft<\/strong><br \/>\nVAT number DE 327 658 494, Coesfeld District Court, HRA 8934<\/p>\n<h2>Personally liable partner \/ represented by:<\/h2>\n<p>Heisterborg Holding GmbH Steuerberatungsgesellschaft<br \/>\nEschstra\u00dfe 111, 48703 Stadtlohn, Germany<\/p>\n<h2>Represented by:<\/h2>\n<p>Dipl.-Kfm. (FH) Carsten Kuglarz, Steuerberater, Fachberater f\u00fcr das Baugewerbe und das Handwerk (IFU \/ ISM gGmbH)\u2502Michael Albers, Steuerberater, Fachberater for Restrukturierung und Unternehmensplanung (DStV eV)\u2502Dipl.-Betriebsw. (FH) Heike Wissing, LL.M., Steuerberaterin \u2502Dipl.- Kfm. (FH) Jan Hartmann, Steuerberater, Fachberater f\u00fcr Internationales Steuerrecht\u2502Markus Heming, Steuerberater\u2502Tim Slaba, LL.M., Wirtschaftspr\u00fcfer, Steuerberater\u2502Pia Wolters, LL.M., Steuerberaterin<\/p>\n<p>VAT number of the managing partner GmbH: DE 177 100 236, Coesfeld Local Court, HRB 3510.<\/p>\n<h2>Heisterborg Holding GmbH Steuerberatungsgesellschaft Management:<\/h2>\n<p>Dipl.-Kfm. (FH) Carsten Kuglarz, Steuerberater, Fachberater f\u00fcr das Baugewerbe und das Handwerk (IFU \/ ISM gGmbH)\u2502Michael Albers, Steuerberater, Fachberater for Restrukturierung und Unternehmensplanung (DStV eV)\u2502Dipl.-Betriebsw. (FH) Heike Wissing, LL.M., Steuerberaterin \u2502Dipl.- Kfm. (FH) Jan Hartmann, Steuerberater, Fachberater f\u00fcr Internationales Steuerrecht\u2502Markus Heming, Steuerberater\u2502Tim Slaba, LL.M., Wirtschaftspr\u00fcfer, Steuerberater\u2502Pia Wolters, LL.M., Steuerberaterin<\/p>\n<p>VAT number DE 177 100 236, Coesfeld District Court, HRB 3510.<\/p>\n<p><strong>Heisterborg Audit GmbH Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft<\/strong><br \/>\n<strong>Management:<\/strong><\/p>\n<p>Tim Slaba, LL.M., Wirtschaftspr\u00fcfer, Steuerberater \u2502 Paul Krafeld, M.Sc., Wirtschaftspr\u00fcfer, Steuerberater \u2502David Gr\u00fcnewald, M.Sc., Wirtschaftspr\u00fcfer, Steuerberater \u2502Vera Ahler, M.Sc., Wirtschaftspr\u00fcferin, Steuerberaterin<\/p>\n<p>VAT number DE 320 055 412, Coesfeld District Court, HRB 17652.<\/p>\n<p><strong>Heisterborg Rechtsberatungsgesellschaft mbH<\/strong><br \/>\nManagement:<br \/>\nMarion Wenning, Rechtsanwalt, Fachanwalt f\u00fcr Arbeitsrecht\u2502Dipl.-Rechtspfleger (FH) Berthold Brombach, Rechtsanwalt, Steuerberater, Fachanwalt f\u00fcr Handels- und Gesellschaftsrecht, Fachanwalt f\u00fcr Steuerrecht<\/p>\n<p>VAT number DE 359 208 332, Coesfeld District Court, HRB 21055.<\/p>\n<p><strong>Heisterborg International Steuerberatungsgesellschaft mbH<\/strong><br \/>\nManagement:<br \/>\nDipl.-Kfm. (FH) Jan Hartmann, Steuerberater, Fachberater f\u00fcr Internationales Steuerrecht \u2502 Dipl.-Kfm. (FH) Carsten Kuglarz, Steuerberater, Fachberater f\u00fcr Internationales Steuerrecht (IFU \/ ISM gGmbH) \u2502 Michael Albers, Steuerberater, Fachberater f\u00fcr Restrukturierung und Unternehmensplanung (DStV eV) \u2502 Pia Wolters, LL.M., Steuerberaterin<\/p>\n<p>VAT number DE 277 979 884, Coesfeld District Court, HRB 12905.<\/p>\n<p><strong>Heisterborg International Rechtsanwaltsgesellschaft mbH<\/strong><br \/>\nManagement:<br \/>\nAlexander Sanio, Rechtsanwalt, Fachanwalt f\u00fcr Internationales Wirtschaftsrecht \u2502mr. Kristin Weing\u00e4rtner, Rechtsanw\u00e4ltin<\/p>\n<p>VAT number DE 289 769 277, Coesfeld District Court, HRB 14162.<\/p>\n<h2><strong>Professional title and professional regulations<\/strong><\/h2>\n<p><strong>Professional title: Steuerberater<\/strong><br \/>\nCompetent chamber:<br \/>\nSteuerberaterkammer Westfalen-Lippe<br \/>\nErphostrasse 43<br \/>\n48145 M\u00fcnster<br \/>\nTel.: 0251\/41764-0<br \/>\nfax: 0251\/41764-27<br \/>\nmail(at)stbk-westfalen-lippe.de<\/p>\n<p><strong>Awarded in:<\/strong><br \/>\nGermany<\/p>\n<p><strong>The profession of tax advisor is essentially subject to the following professional rules:<\/strong><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Tax Advice Act (StBerG) available at:\u00a0<a href=\"https:\/\/www.gesetze-im-internet.de\/stberg\/\">https:\/\/www.gesetze-im-internet.de\/stberg\/<\/a><\/li>\n<li>The Implementing Regulation of the Tax Consultants Act (DVStB) can be consulted at:\u00a0<a href=\"http:\/\/www.gesetze-im-internet.de\/stbdv\/\">http:\/\/www.gesetze-im-internet.de\/stbdv\/<\/a><\/li>\n<li>Professional Code (BOStB) available at:\u00a0<a href=\"https:\/\/www.bstbk.de\/downloads\/bstbk\/recht-und-berufsrecht\/fachinfos\/BStBK_Berufsordnung-inkl-Fachberaterordnung.pdf\">https:\/\/www.bstbk.de\/downloads\/bstbk\/recht-und-berufsrecht\/fachinfos\/BStBK_Berufsordnung-inkl-Fachberaterordnung.pdf<\/a><\/li>\n<li>Regulation on the Remuneration of Tax Consultants (StBVV) can be consulted at:\u00a0<a href=\"https:\/\/www.gesetze-im-internet.de\/stbgebv\/BJNR014420981.html\">https:\/\/www.gesetze-im-internet.de\/stbgebv\/BJNR014420981.html<\/a><\/li>\n<\/ul>\n<p><strong>Professional title: Wirtschaftspr\u00fcfer<\/strong><br \/>\nCompetent chamber:<br \/>\nThe competent chamber is the Berlin Court of Audit. The professional regulations can be viewed there at: www.wpk.de.<\/p>\n<p><strong>Awarded in:<\/strong><br \/>\nGermany<\/p>\n<h2>The following professional rules apply:<\/h2>\n<ul>\n<li>German Code of Public Accountants (WPO)<\/li>\n<li>Professional statute for accountants\/certified accountants (BS WP\/vBP)<\/li>\n<li>Quality Control Statutes<\/li>\n<li>Stamp Ordinance (Siegel-VO)<\/li>\n<li>Accountants Liability Insurance Regulations (WPBHV)<\/li>\n<\/ul>\n<p><strong>Professional title: Rechtsanwalt<\/strong><br \/>\nCompetent chamber:<br \/>\nHamm Bar Association<br \/>\nOstenallee 18<br \/>\n59063 Hamm<br \/>\nGermany<br \/>\nTel.: 02381 \/ 985000<br \/>\nEmail: info@rak-hamm.de<\/p>\n<p><strong>Awarded in:<\/strong><br \/>\nGermany<\/p>\n<h2>The following professional rules apply:<\/h2>\n<ul>\n<li>Federal Law Lawyers (BRAO) available at: https:\/\/www.gesetze-im-internet.de\/brao\/<\/li>\n<li>Code of Professional Conduct for Lawyers (BORA) available at: https:\/\/dejure.org\/gesetze\/BORA<\/li>\n<li>The regulations of the specialized lawyer (FAO) can be consulted at: https:\/\/www.anwaltakademie.de\/fachanwaltslehrgaenge\/fachanwaltsordnung<\/li>\n<li>Lawyers&#8217; Compensation Act (RVG) available at: https:\/\/www.gesetze-im-internet.de\/rvg\/RVG.pdf<\/li>\n<li>Rules of Conduct for Lawyers in the European Union (CCBE) available at: https:\/\/www.ccbe.eu\/NTCdocument\/newsletter_20_depdf4_1209980014.pdf<\/li>\n<\/ul>\n<h2>\nInformation about professional liability insurance<\/h2>\n<p>Heisterborg has professional liability insurance for its lawyers, tax advisors and accountants. The professional liability insurance is held by HDI Versicherungs-AG in Hannover. The geographical scope of the insurance coverage includes legal advice in the Member States of the European Union and meets at least the legal requirements in accordance with \u00a751 of the Federal Lawyers Act (BRAO), \u00a767 of the Tax Advice Act (StBerG) in conjunction with \u00a7\u00a7 51 et seq. of the Regulation on the implementation of the regulation on tax consultants, tax agents and tax consultancy firms (DVStB), as well as \u00a754 of the Accountants Act (WPO) in conjunction with the Regulation on professional liability insurance for accountants and sworn accountants (WPBHV).<\/p>\n<h2>Out-of-court dispute resolution<\/h2>\n<p>In the event of disputes between lawyers and their clients, there is the possibility of out-of-court dispute resolution on request to the Rechtsanwaltskammer of Hamm (pursuant to Article 73, paragraph 2, No. 3 in conjunction with Article 73, paragraph 5 BRAO) or to the Arbitration Council of the Bar (Article 191f BRAO) at the Bar Association, which can be found on the Internet via the Bar Association homepage (www.brak.de), e-mail: schlichtungsstelle@brak.de. Further details on the information obligations under the DL-InfoV and on the arbitration bodies of the legal profession can also be obtained from the Hamm Bar Association (www.rak-hamm.de).<\/p>\n<p><strong>Consumer Dispute Settlement\/Universal Arbitration Board<\/strong><br \/>\nWe are not willing or obliged to participate in dispute resolution proceedings before a consumer arbitration board.<\/p>\n                        <\/div>\r\n                    \r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"block block-content\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-xl-9\">\r\n                <div class=\"content\">\r\n                    \r\n                                            <div>\r\n                                                            <h2 class=\"content__title\">\r\n                                    Disclaimer                                <\/h2>\r\n                                    \r\n                                                    <\/div>\r\n                        \r\n                                            <div class=\"content__text\">\r\n                            <h2>1. Contents of the online offer<\/h2>\n<p>The author does not guarantee the topicality, correctness, completeness or quality of the information provided. Liability claims against the author regarding material or non-material damage caused by the use or non-use of the information provided or by the use of incorrect or incomplete information are excluded, unless the author has demonstrably acted with intent or gross negligence.<\/p>\n<p>All offers are without obligation and non-binding. The author expressly reserves the right to change, supplement, delete parts of the pages or the entire offer without prior notice or to temporarily or permanently discontinue publication.<\/p>\n<h2>2. References and links<\/h2>\n<p>The author is not responsible for any content linked or referred to from his pages \u2013 unless he has full knowledge of illegal content and would be able to prevent visitors to his site from viewing those pages.<\/p>\n<p>The author hereby expressly declares that at the time the links were created, no illegal content was visible on the linked pages. The author has no influence on the current and future design, content or authorship of the linked pages. He therefore hereby expressly distances himself from all contents of all linked pages that were changed after the link was set. This statement applies to all links and references placed within the own Internet offer, as well as to external entries in guest books set up by the author, discussion forums, link directories, mailing lists and all other forms of databases to which external write access is possible. Liability for illegal, incorrect or incomplete contents and in particular for damages resulting from the use or non-use of such information lies solely with the provider of the site to which reference is made and not with the person who merely provides links to the site. relevant publication.<\/p>\n<h2>3. Copyright and trademark law<\/h2>\n<p>The author endeavors to observe the copyrights of the images, graphics, sound documents, video sequences and texts used in all publications, to use images, graphics, sound documents, video sequences and texts created by himself or to use license-free images, sound documents, video sequences and texts to use.<\/p>\n<p>All brand names and trademarks mentioned on the website and possibly protected by third parties are subject without restriction to the provisions of the applicable trademark law and the ownership rights of the respective registered owners. The mere mention of a trademark does not imply that it is not protected by the rights of third parties!<\/p>\n<p>The copyright for published objects created by the author himself remains solely with the author of the pages. Reproduction or use of objects such as diagrams, sounds or texts in other electronic or printed publications is not permitted without the author&#8217;s permission.<\/p>\n<h2>4. Data protection<\/h2>\n<p>If the option to enter personal or business data (email addresses, name, addresses) is offered, the entry of this data is voluntary. The use and payment of all services offered are permitted &#8211; if and to the extent technically possible and reasonable &#8211; without mentioning personal data or stating anonymized data or an alias. The use of published postal addresses, telephone or fax numbers and e-mail addresses for marketing purposes is prohibited. Offenders who send unwanted spam messages will be punished. We expressly reserve the right to take legal action against the senders of so-called spam emails if this prohibition is violated.<\/p>\n<h2>5. Legal validity of this disclaimer<\/h2>\n<p>This disclaimer should be regarded as part of the internet publication from which you were referred. If parts or individual terms of this statement are not legal or correct, the content or validity of the remaining parts remains unaffected by this fact.<\/p>\n                        <\/div>\r\n                    \r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"block block-content\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-xl-9\">\r\n                <div class=\"content\">\r\n                    \r\n                                            <div>\r\n                                                            <h2 class=\"content__title\">\r\n                                    Gender note                                <\/h2>\r\n                                    \r\n                                                    <\/div>\r\n                        \r\n                                            <div class=\"content__text\">\r\n                            <p>In order to improve readability, the simultaneous use of the language forms male, female and diverse (m\/f\/d) is refrained from. All references to persons apply equally to all genders.<\/p>\n                        <\/div>\r\n                    \r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-548","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Colophon and Disclaimer - Heisterborg<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Colophon and Disclaimer - 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