CTS Concentra Treuhand
Steuerberatungsgesellschaft mbH

Grillparzerstraße 10
81675 Munich

Tel.: 089- 41 86 96 25
Fax: 089- 41 86 96 818
Email: cts@cts-steuer.de
Internet: www.cts-steuer.de

Thomas J. Fischer, Tax consultant

VAT ID No. DE 129317845
Commercial Register Munich, No. B 67 100

Chamber of Tax Consultants for Munich (Federal State of Bavaria)

The legal professional title of “Steuerberater” (Tax Consultant) was acquired in the Federal Republic of Germany (Federal State of Bavaria).

The profession of tax consultancy is essentially subject to the following legal regulations:

A. Tax consulting legislation (StBerG)
B. Implementing Regulation on the Tax Consultancy Act (DVStB)
C. Professional Code of Conduct (BOSTB)
D. Tax Consultant Fee Regulation (StBVV)

The professional regulations can be viewed via the responsible Chamber of Tax Consultants in Munich (http://www.stbk-muc.de/) under the heading “Service for visitors, Downloads ...”.

The data, information, presentations etc. contained in (or made available or accessible on) the website of CTS Concentra Treuhand Steuerberatungsgesellschaft mbH do not constitute advice by CTS Concentra Treuhand Steuerberatungsgesellschaft mbH. They serve the sole purpose of supporting the user in his or her decision-making process.

CTS Concentra Treuhand Steuerberatungsgesellschaft assures that the linked pages were free of illegal content at the time the links were created. CTS Concentra Treuhand Steuerberatungsgesellschaft has no influence on the design and content of the linked pages, neither in the present nor in the future. CTS Concentra Treuhand Steuerberatungsgesellschaft, therefore, expressly dissociates itself from the contents of these linked pages to the extent that these have been changed since the link was established. Liability for any illegal, incorrect or incomplete content and for damages resulting from the use or non-use of the information offered via these linked pages lies solely with the provider of the webpage to which reference is made, but not with CTS Concentra Treuhand Steuerberatungsgesellschaft, which merely refers to the publication by creating the link. This applies to all links created within the website of CTS Concentra Treuhand Steuerberatungsges. mbH.

The entity responsible for this information page is CTS Concentra Treuhand Steuerberatungsgesellschaft mbH.