Legal notice

Clauß Paal & Partner mbB


The statutorily defined professional designations of audit firm (“Wirtschaftsprüfungsgesellschaft”) and accounting or tax accounting firm (“Steuerberatungsgesellschaft”) were officially awarded in the Federal Republic of Germany.

The Chamber of Chartered Accountants (Public Accountants) has been notified of our function as legal Auditor.

The firm is registered in the form of a professional partnership (Partnerschaftsgesellschaft) with the Partnership Register of Essen Local Court under the number of PR 685.

Legal representatives are:
Dipl.-Kfm. Werner Hövelbernd, Dipl.-Kfm. Michael Benkhoff, Dipl.-Jur. Gunnar Clauß, Dipl.-Kfm. Stefan Evers, Dipl.-Kfm. (FH) Tobias Höllmann, all Münster.

Our European value-added tax identification number is: DE126100734.

The regulatory authorities with jurisdiction over us are:

The auditors’ and accountants’ profession is basically subject to the occupational law regulations listed below:

  • Public Accountant Act ( WPO)
  • Professional Charter for Wirtschaftsprüfer/vereidigte Buchprüfer ( BS WP/vBP)
  •  Code of Quality Control
  • Auditors’ Professional Liability Insurance Statutes ( WPBHV)
  • Tax Accountancy Act (StBerG)
  • Statutory instruments (implementation ordinances) for the Tax AccountancyAct (DVStB)
  • Professional Code of Tax Accountants (BOStB)
  • Tax Accountants’ Fee Regulations (StBVV)

Professional Liability Insurance is granted by Versicherungsstelle Wiesbaden, Dotzheimer Str. 23, 65185 Wiesbaden, with European Coverage.

Our Services are subject to the “General Engagement Terms for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften [German Public Auditors and Public Audit Firms]” as of January 1, 2017.

We are neither willing nor required to participate in dispute resolutions procedures according to VSBG.

Liability disclaimer: Despite meticulous substantive checking, we can assume no liability for the contents of external links. The operators of such linked websites are solely responsible for the contents of the sites.

Information in accordance with section 5, paragraph 1 of the Tele-Media Act.

The images used here on this website are from:

Adobe Stock (
Main page: “Panorama Prinzipalmarkt Münster”: © ralfspangenberg –
All subpages: Slideshow “Schloss Münster”: © Blickfang –
All subpages: Slideshow “Aufgeschlagenes Buch”: © Ingo Bartussek  –
All subpages: Slideshow “Panorama Hafen Münster”: © ChriSes –