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Partnership Details and Information pursuant to Section 5 TMG
 
LPA is an international network of law firms operating in Germany through a legally independent entity in Munich (Munich office).

Name, legal form
LPA Feuerstein Kirfel Spieth Tross
Rechtsanwälte Steuerberater Partnerschaft mbB
VAT-ID.: DE264322089
Seat and Register: seat Munich, local court Munich PR 886

Partners
Andreas Feuerstein, Oliver Kirfel, LL.M. (Canterbury),
Dr. Bernd Spieth, Dr. Fabian Tross

Address
LPA Rechtsanwälte Steuerberater
Bruderstr. 5a
D-80538 München
Tel. +49 89 242 072 555
Fax: +49 89 242 072 556

Other Information
All lawyers at LPA Feuerstein Kirfel Spieth Tross Rechtsanwälte Steuerberater Partnerschaft mbB are admitted within the Federal Republic of Germany to practice as lawyers (Rechtsanwalt) and are members of the bar (Rechtsanwaltskammer) of Munich, Tal 33, 80331 Munich, Germany. The bar (Rechtsanwaltskammer) of Munich is the competent supervisory authority for the lawyers (Rechtsanwälte) of LPA Feuerstein Kirfel Spieth Tross Rechtsanwälte Steuerberater Partnerschaft mbB.
Dr. Bernd Spieth and Gerhard Köglmeier, who are also acting as tax advisors (Steuerberater) are admitted within the Federal Republic of Germany to practice as tax advisors (Steuerberater) and are members of the tax advisor bar (Steuerberaterkammer) in Munich, Nederlinger Strasse 9, 80638 Munich, Germany. The tax advisor bar (Steuerberaterkammer) in Munich is the competent supervisory authority for tax advisors (Steuerberater).

Professional regulations
The relevant occupational law provisions are the Bundesrechtsanwaltsordnung (BRAO), Berufsordnung für Rechtsanwälte (BORA), Fachanwaltsordnung (FAO), Standesregeln der Rechtsanwälte der Europäischen Gemeinschaft (CCBE – Berufsregeln) and the Rechtsanwaltsvergütungsgesetz (RVG). The content of the laws and additional information can be found on the website of the federal bar (Bundesrechtsanwaltskammer) under www.brak.de.

The relevant occupational laws regarding tax advisors are the Steuerberatergesesetz (StBerG), Durchführungsverordnung zum Steuerberatergesetz (DVStB), Steuerberatergebührenverordnung (StGV) and the Berufsordnung der Bundessteuerberaterkammer (BOStB). The content of the laws and additional information relating thereto can be found on the website of the federal tax advisor bar (Bundessteuerberaterkammer) under www.bstbk.de.
Official occupational title: lawyers (Rechtsanwälte)/tax advisors (Steuerberater), Federal Republic of Germany (Bundesrepublik Deutschland)

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