Site Notice

Information provided according to Sec. 5 German Telemedia Act (TMG):

Hartmann Dippon GbR
Möhringer Landstr. 5
70563 Stuttgart

Represented by:

Günter Hartmann, Dipl. oec., Auditor (Public Accountant), Tax Accountant
Rainer Dippon, Dipl. Bw (BA), Tax Accountant


Telephone: 0711 / 97895 - 0
Telefax: 0711 / 97895 - 99


VAT Id number according to Sec. 27 a German Value Added Tax Act:
DE 165 392 416

Supervising authorities:

Chamber of Certified Accountants in Stuttgart
Hegelstraße 33
70174 Stuttgart

Chamber of Public Accountants and Auditors
Rauchstraße 26
10787 Berlin

Job title and professional regulations

Job title: Tax Accountant
Responsible board: Stuttgart Chamber of Certified Accountants, Hegelstraße 33, 70174 Stuttgart
Authorisation granted by: Germany

The following professional regulations apply: 

  • tax advisory law
  • implementing regulations of the tax advisory law
  • professional code of conduct
  • statutory fee ordinance for tax accountants

Regulations accessible under:

Job title: Auditor (Public Accountant)
Responsible board: Chamber of Public Accountants and Auditors, Rauchstrasse 26, 10787 Berlin
Authorisation granted by: Germany

The following professional regulations apply:

  • regulations for public accountants
  • code of ethics for public accountants/ certified auditors
  • charter for quality control
  • ordinance for official seals
  • code of professional liability insurance for public accountants

Regulations accessible under: and

The general terms and conditions of contract for auditors and accountancy firms from 01. January 2002 apply. Place of jurisdiction is Stuttgart. pdf-download (1,5MB)

Information concerning professional indemnity insurance:

Name and residence of insurer:
Liberty Mutual Insurance Europe Limited, Direktion für Deutschland, Im Mediapark 8, 50670 Köln, Deutschland.

Scope of insurance: Der räumliche Geltungsbereich des Versicherungsschutzes umfasst Dienstleistungen zumindest in den Mitgliedsländern der Europäischen Union und genügt mindestens den Anforderungen der § 67 Steuerberatungsgesetz (StBerG), §§ 51 ff. Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DvStB), § 54 Wirtschaftsprüferordnung (WPO) in Verbindung mit der Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer (WPBHV).

Dispute resolution

The European Commission provides a platform for online dispute resolution (OS):
Please find our email in the impressum/legal notice.

We do not take part in online dispute resolutions at consumer arbitration boards.

Liability for Contents

As service providers, we are liable for own contents of these websites according to Sec. 7, paragraph 1 German Telemedia Act (TMG). However, according to Sec. 8 to 10 German Telemedia Act (TMG), service providers are not obligated to permanently monitor submitted or stored information or to search for evidences that indicate illegal activities.

Legal obligations to removing information or to blocking the use of information remain unchallenged. In this case, liability is only possible at the time of knowledge about a specific violation of law. Illegal contents will be removed immediately at the time we get knowledge of them.

Liability for Links

Our offer includes links to external third party websites. We have no influence on the contents of those websites, therefore we cannot guarantee for those contents. Providers or administrators of linked websites are always responsible for their own contents.

The linked websites had been checked for possible violations of law at the time of the establishment of the link. Illegal contents were not detected at the time of the linking. A permanent monitoring of the contents of linked websites cannot be imposed without reasonable indications that there has been a violation of law. Illegal links will be removed immediately at the time we get knowledge of them.


Contents and compilations published on these websites by the providers are subject to German copyright laws. Reproduction, editing, distribution as well as the use of any kind outside the scope of the copyright law require a written permission of the author or originator. Downloads and copies of these websites are permitted for private use only.
The commercial use of our contents without permission of the originator is prohibited.

Copyright laws of third parties are respected as long as the contents on these websites do not originate from the provider. Contributions of third parties on this site are indicated as such. However, if you notice any violations of copyright law, please inform us. Such contents will be removed immediately.