Gehring & Partner mbB / Gehring & Kollegen GmbH

Georgstraße 30-32
49809 Lingen (Ems)

Phone +49 (0) 591 912510
Fax +49 (0) 591 9125132

Gehring & Partner mbB / Gehring & Kollegen GmbH

Hauptkanal links 61
26871 Papenburg

Phone +49 (0) 4961 98240
Fax +49 (0) 4961 982424

Authorised to Represent

Gehring Heinrich, German certified public accountant and German appointed tax consultant
Gehring Maria, German lawyer
Grönniger Ilona, German appointed tax consultant
Hanneken Wilhelm, German certified public accountant and German appointed tax consultant
Hofmann Silke, German certified public accountant and German appointed tax consultant
Hopster Matthias, German enrolled public accountant and German appointed tax consultant
Joachimmeyer Christoph, German certified public accountant and German appointed tax consultant
Kellersmann Christian, German certified public accountant and German appointed tax consultant
Kellersmann Benno, German certified public accountant, German appointed tax consultant and US certified public accountant
Dr. Partmann Gerd, German lawyer


Partnership Register
Amtsgericht Hannover, PR 200734

Professional Liability Insurance

Liability insurance at Gothaer Allgemeine Versicherung AG (Gothaer Allee 1, 50969 Köln), Area of application: Federal Republic of Germany and European Countries.

Supervisory authority for certified public accountants

Chamber of Certified Public Accountants,
Corporation under public law

regional office Berlin
Rauchstraße 26
10787 Berlin

Phone +49 (30) 726 161-190
Fax +49 (30) 726 161-199

Supervisory authority for appointed tax consultants

Chamber of Tax Consultants Lower Saxony
Corporation under public law

Adenauerallee 20
30175 Hanover

Phone +49 (511) 288 90-0
Fax +49 (511) 288 90-32

Supervisory authority for lawyers

Bar association Oldenburg

Staugraben 5
26122 Oldenburg

Phone +49 (441) 925 43-0
Fax +49 (441) 925 43-29

Occupational Title

All legal job titles have been conferred in the Federal Republic of Germany. Exception: Wirtschaftsprüfer und Steuerberater Benno Kellersmann, CPA (Certified Public Accountant), License No. CPA022656, State of Georgia, Brian P. Kemp, Secretary of State, Georgia State Board of Accountancy, 237 Coliseum Drive, Macon, GA 31217-3858,,

Professional rules and regulations

For Certified Public Accountants

  • Wirtschaftsprüferordnung (WPO)
  • Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP)
  • Satzung für Qualitätskontrolle
  • Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV)

The rules and regulations can be viewed at the Chamber of certified public accountants

For Appointed Tax Consultants

  • Steuerberatergesetz (StBerG)
  • Durchführungsverordnung zum Steuerberatergesetz (DVStB)
  • Berufsordnug der Stueerberaterkammer (BOStB)
  • Steuerberatergebührenverordnung (StBGebV)
  • Steuerberatervergütungsverordnung (StBVV)

The rules and regulations can be viewed at the Federal Chamber of Tax Consultants

For Lawyers

  • Bundesrechtsanwaltsordnung (BRAO)
  • Berufsordnung (BORA)
  • Fachanwaltsordnung (FAO)
  • Rechtsanwaltsvergütungsgesetz (RVG)
  • Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland (EuRAG)
  • Berufsregeln der Rechtsanwälte der Europäischen Union (CCBE Berufsregeln)

The rules and regulations can be viewed at the federal bar association.

Design and implementation of the website Atikon Marketing & Werbung GmbH

Atikon Marketing & Werbung GmbH

Kornstraße 15
4060 Leonding

Phone +43 (732) 611 266
Fax +43 (732) 611 266-20

Used Images

Used Symbols

Basic direction

The information on this website is intended for general information only and should not be construed as legal, tax or other professional advice. The website contains non-political news dealing with the tax, social and economic law and are addressed primarily to the firm's clients.


The author of this website strives to fully and correctly represent the information offered to the best of his knowledge and belief and keep them updated. Nevertheless, he can not accept any liability for damages that may result from the use of the information - even if these are due to the use of incomplete or incorrect information.

Links to external websites are outside the responsibility of the author. A liability for the content of linked sites is excluded, since the author has no influence on content as well as design of such linked pages. For the content of Web sites that link to the pages of this website, only the providers of such Web sites are liable, with other words, that person that links to foreign publications and content is never liable. If linked pages (particularly by changing the content after setting the links) contain illegal, incorrect, incomplete, offensive or immoral information and if the author is made aware of these issues the link to such websites will be terminated immediately.



The content created by the author himself (text and images) of this site is protected by copyright. The information is intended only for personal use. Each use contradictory to the provisions of the Copyright Act of any content of this website - in particular the further use, such as the publication, reproduction and any form of commercial use, and disclosure to third parties - in parts or in revised form - is prohibited absent the author's explicit consent.

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The information on this website may be changed, removed or supplemented without prior notice. The author can not guarantee the accuracy, completeness, quality or timeliness of the information provided.

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By using this website the user is subject to these Terms of Use. These are part of the WWW offer. If sections or individual formulations of the Terms of Use are not legal, no longer legal or not completely legal, the remaining parts of the Terms remain unaffected in their content and validity.

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