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Legal information pursuant to Section 5 of the Telemedia Act (TMG)

Johlke Niethammer & Partner
Rechtsanwälte Wirtschaftsprüfer Steuerberater
Partnerschaftsgesellschaft mbB (limited liability partnership)

Johannes-Brahms-Platz 1
20355 Hamburg

T +49 (0) 40 80 00 48 - 0
F  +49 (0) 40 80 00 48 - 111

registered office in Hamburg, Local Court PR 125

VAT ID number:
DE 118 913 409

The lawyers associated in the firm are licensed to practice law in the Federal Republic of Germany. Auditors and tax consultants are also licensed to practice in the Federal Republic of Germany. The partners of the firm are entitled to act as representatives.

The partners Dr. Jens-Sören Schröder,  Dipl.-Volkswirt Jörg Sturmhöbel, Dr. Ulrich Pohlmann, Markus Lüdtke und Dr. Jörg Grau, the salaried lawyers Kristina Schulz and Isabell Radunz as well as of counsel Dr. Hans U. Hildebrandt are members of the Hamburg Bar Association, Valentinskamp 88, 20355 Hamburg.

The partner Dipl.-Volkswirt Stephan Buchert is a member of the Chamber of Tax Consultants Hamburg  Raboisen 32, 20095 Hamburg.

The partners Dipl.-Volkswirt Stephan Buchert and Dipl.-Volkswirt Jörg Sturmhöbel are members of the German Chamber of Public Accountants Rauchstraße 26, 10787 Berlin.

The partner Axel Gerbers as well as salaried lawyers Kristoffer Wilke and Sven Woltmann are members of the Bremen Bar Association Knochenhauerstraße 36, 28195 Bremen.

The partner Birte Jensen is a member of the Schleswig-Holstein Bar Association Gottorfstraße 13, 24837 Schleswig.

German Federal Lawyers' Act (BRAO), Rules of Professional Practice for Lawyers in Germany (BORA), German Specialist Lawyers' Act (FAO), German Federal Schedule of Lawyers’ Fees (BRAGO), German Law on the Remuneration of Lawyers (RVG), Rules of Proper Professional Conduct for Lawyers in the European Community (CCBE), Law on European Lawyers Practising in Germany (EuRAG), German Ordinance on Auditors (WPO), Professional Code of Conduct for Tax Advisors in Germany (BOStB), German Tax Advisory Act (StBerG) can be found on the websites of the German Bar Association, German Chamber of Auditors and German Federal Chamber of Tax Advisors



Objection advertising e-mails
We expressly object to the use of contact data published within the framework of the legal notice obligation to send unsolicited advertising and information material. In case of unsolicited sending of such e-mails we reserve the right to take legal action.



The contents of this website have been carefully verified, however, no responsibility is taken for the accuracy, completeness and currency of the information provided. The contents offered are for general information purposes only.

Liability for contents
According to Section 7 paragraph 1 of the Telemedia Act (TMG) we are responsible for our own contents on these pages in accordance with general laws.  Transmitted or stored external information must, however, in accordance with Section 8 f. TMG not be monitored. This does not affect the obligation to remove or block information in accordance with general laws. Should we become aware of such an infringement, the contents will be removed immediately. There is no liability before knowledge of a specific violation of the law.

Liability for links
This website contains links to external websites of third parties. All linked pages were checked for any legal violations at the time of linking. At that time, no illegal content was identified. We have no influence on the contents of the linked pages, only the provider or operator of the pages is responsible. In this respect we do not assume any liability for the contents of linked pages. However, should there be evidence of a violation of the law, please let us know. If we become aware of an infringement, we will of course remove such links immediately.

All content created by Johlke Niethammer & Partner on this website is subject to German copyright law. Any adoption, processing, reproduction, distribution and any kind of use requires the prior written consent of Johlke Niethammer & Partner. All offered downloads and copies of these pages are exclusively intended and permitted for private, non-commercial use. Any infringement will be reported as a breach of copyright and prosecuted under criminal and civil law.

Severability clause
This disclaimer is part of the online offer from which this page was referred to. If sections or individual terms of this statement are not legal or correct, the content or validity of the other parts remain uninfluenced by this fact.


General duty to inform according to Section 36 German Consumer Dispute Settlement Act (VSBG)

Competent consumer dispute resolution bodies:

The following arbitration boards are responsible for proprietary disputes arising from an existing or terminated client relationship:

Arbitration board of the legal profession
Neue Grünstraße 17
10179 Berlin

Auditors and tax consultants:
General consumer arbitration board of the Zentrum für Schlichtung e. V.
Straßburger Str. 8 
77694 Kehl 

The lawyers, auditors and tax consultants of Johlke Niethammer are in principle prepared to participate in appropriate dispute resolution procedures of the aforementioned arbitration bodies.