Site Notice

Content responsibility pursuant to § 6 State Contract on Media Services (MDStV) lies with:

Peter Rüter, Tax Consultant
Bodo Rüter, Tax Consultant
Harald Gräf, Tax Consultant
Jörg Kemkes, Tax Consultant
Thomas Sagasser, Tax Consultant

Rüter und Partner

Prielmayerstrasse 3
D-80335 München

Telephone 00 49 (0) 89 55 25 36-0
Facsimile 00 49 (0) 89 55 37 81


VAT-ID: DE182209542
Partnership register: PR28 in Munich

The supervisory authority competent for the profession of tax consultants is the Chamber of Tax Consultants (Steuerberaterkammer) in Munich.
The statutory professional title of tax consultant was awarded in the Federal Republic of Germany (German states: Bavaria and North Rhine-Westphalia). The profession of tax consultants is mainly subject to the following statutory regulations:

a) Tax Consultant Act (StBerG)
b) Executory Regulation to the Tax Consultant Act (DVStB)
c) Professional Rules (BOStB)
d) Regulation on Tax Consultant Fees (StBGebV)

You can inspect the professional regulations at the competent chamber of tax consultants in Munich. They are also available on the website of the Federal Chamber of Tax Consultants (

Should you miss anything on our websites or have suggestions for changes, please contact us. We are grateful for your feedback.

We do not guarantee that the provided information is up to date, correct or complete. Any claims for liability against us that refer to damages of a material or non-material nature that are caused by the usage or non-usage of the offered information or by the usage of faulty or incomplete information are generally excluded unless there is evidence of premeditated or grossly negligent culpability on our part. Despite careful review, we don’t assume any liability for the content of external links. The providers of the linked pages are solely responsible for the content