Moore Deutschland AG

Registered office: Munich

Lindwurmstraße 114
80337 Munich
Phone: +49 211 2613 0822
Fax: +49 211 2613 0823

DE 212375044
Legal form:
joint-stock corporation
Registered office:
Court of register:
Local court of Munich
Register No.:
Commercial Register No. B 218608

Represented by its Management Board:
• Carol Haßelmans, Auditor/Public Accountant (Chair)
• Holger Böge, Auditor/Public Accountant
• Michael Orban, Auditor/Public Accountant
• Dr. Matthias Ritzi, Auditor/Public Accountant
• Thomas Ziegler, Auditor/Public Accountant

Supervisory Board:
• Michael Peters, Auditor/Public Accountant (chair)
• Oliver Kanus, Auditor/Public Accountant

Responsible supervisory body:
Berlin Chamber of Public Accountants
Rauchstr. 26
10787 Berlin

Bavarian Regional Office
Marienstraße 14/16
80331 Munich

The statutory professional titles of “auditor” and “auditing company” have been conferred in the Federal Republic of Germany.

The auditing profession is primarily subject to the following professional regulations:
• Auditors Code [Wirtschaftsprüferordnung];
• the Professional Charter for Public Accountants and Sworn Auditors;
• the Quality Control Charter;
• the Seal Ordinance; and
• the Ordinance on Professional Liability Insurance for Public Accountants.

The regulations can be viewed on the website of the Chamber of Public Accountants.

Professional liability insurance:
Our professional liability insurance policy is with der Versicherungsstelle Wiesbaden, Dotzheimer Straße 23, 65185 Wiesbaden.

The geographical scope of insurance coverage includes (with a few exceptions) activities in member states of the European Union and therefore satisfies the minimum requirements of § 54 of the Auditors Code in conjunction with the Ordinance on Professional Liability Insurance for Public Accountants.

In particular, the geographical scope of coverage is as follows:

1. Germany and

2. rest of Europe, Turkey and countries of the former Soviet Union, including Lithuania, Latvia and Estonia.
The policy covers liability claims
(1) asserted before courts in those countries and
(2) arising from violation or non-observance of the law of those countries.

3. In countries not mentioned above, coverage exists for liability claims
(1) arising from business auditing activities provided the engagement is based solely on German law and
(2) arising from the rendering of business assistance in tax matters relating to the tax laws of countries not mentioned above, provided the engagement is based solely on German law.
In both cases, insurance indemnities are limited to the minimum insured amount prescribed by law.

4. Global coverage exists for liability claims
arising from activities exercised through foreign establishments, branch offices or other advisory bodies abroad, no higher than in the minimum insured amount prescribed by law.

Responsible in terms of § 55 of the State Treaty on Broadcasting:

Carol Haßelmans (Management Board Chairwoman)
Moore Deutschland AG
Lindwurmstraße 114
80337 Munich

Online dispute resolution platform (ODR platform)/Legal Conciliation Board [Schlichtungsstelle der Rechtsanwaltschaft]:
The European Commission provides an online platform for out-of-court dispute resolution (the ODR platform), which is available at

Participation in conciliation procedures:
We are neither willing nor obligated to take part in dispute resolution procedures on the ODR platform, before the Legal Conciliation Board or any other consumer arbitration board.

Design and programming:
Gute Botschaften.sgp
Hindenburgstraße 37
42853 Remscheid
Phone: +49 02191 98110
Fax: +49 02191 981111

Sources for the images used:
Moore Global
Moore Deutschland AG
Robert Poorten /

Please contact us!

Moore Deutschland AG
+49 211 261308-22

Write an e-mail

Latest news

03. April 2023

TOP for the fourth time in a row!

Moore Deutschland AG is pleased to be able to carry the prestigious TOP STEUERKANZLEI seal again this year for the sector of auditing.

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16. February 2023

Deadline 28 February:
Reporting obligation of domestic taxpayers

Domestic taxpayers are obliged to notify their tax office of facts with a connection to foreign countries.

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24. January 2023

Welcome to the new EWL-Team!

Our member firms BRL (Hamburg) and Mader & Peters (Bielefeld) merged at the turn of the year.

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01. December 2022

Moore Transfer Pricing Boot Camp 2022

The Moore “Transfer Pricing Boot Camp” took place in Berlin on 28 and 29 November 2022.

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23. November 2022

The Whistleblower Protection Act

The German Whistleblower Protection Act (HinSchG) serves to implement the EU Whistleblower Directive of October 23, 2019.

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13. October 2022

Possibilites and Limits of Management Exculpation – an analysis

An analysis beyond the relief provided by external (legal) advice and looks at the topic in a broader context.

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04. April 2022

We did the Hattrick!

Deutschland AG once again – and that means for the third time in a row (!) – received the prestigious TOP STEUERKANZLEI seal.

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17. December 2021

Moore Germany goes Social Media

Moore Germany will be represented on Facebook and LinkedIn from Monday, 20 December 2021. This means that the independent auditors, tax advisors and lawyers of the 12 member firms nationwide will also be networking in the Social Media for the first time.

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27. May 2021

Reform of Real Estate Transfer Tax — End of RETT blocker model

The Act Amending the Real Estate Transfer Tax Act will now come into force on July 1, 2021.

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12. May 2021

Information on Interim Aid III

This article presents the main features of Interim Aid III, which is intended to support companies, the self-employed and freelancers in all sectors during the pandemic.

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20. April 2021

Corona Information for Germany N° 3_2021

Here we inform you about the most important measures and information from the Federal Republic of Germany and its Federal States.

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06. April 2021

Moore Germany is TOP!

Moore Germany was once again named a TOP TAX FIRM in 2021 and received the coveted seal for the area of “auditing”.

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24. February 2021

DACHIF Brochures (N° 2)

The DACHIF brochures are a cooperation of Moore member firms in Germany, Austria, Switzerland, Italy and France.

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18. February 2021

Summarised Tax Information for Germany

Our summarised tax information for Germany is an abridged version of current tax and social security legislation, as at January 2021.

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04. February 2021

Brexit Information for Germany

In this Brexit information, we briefly summarize the most important changes for you.

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02. December 2020

DACHIF brochures (N° 1)

The DACHIF brochures are a cooperation of Moore member firms in Germany, Austria, Switzerland, Italy and France.

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08. October 2020

New Transfer Pricing brochure on the residual profit split method

So far, the application of the residual profit split method has been rare and rather unusual in Central Europe, but especially in Germany. However, it offers some advantages as a solution.

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04. June 2020

Cooperation and exchange of experience at Moore — also in the next generation

Not only the Managing Partners in Europe and worldwide are currently regularly exchanging their experiences of living and working in the age of Corona via video conferencing – the next generation is also already well connected!

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20. April 2020

Special advisory: Impact of the corona crisis on company valuations

The Technical Committee for Business Valuation and Administration (FAUB) has reacted with a technical advice on how to handle the current uncertainty.

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06. April 2020

Moore Germany is TOP!

Moore Germany is TOP TAX FIRM 2020 and has received the coveted FOCUS seal for the area “auditing”.

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10. March 2020


This issue of our newsletter presents the latest developments in (international) tax law, accounting, digitalization and business law.

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22. January 2020

Summarised Tax Information for Germany

Our summarised tax information for Germany is an abridged version of current tax and social security legislation, as at January 2020.

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03. June 2019

Doing business in Germany

This guide is designed to give an insight into doing business in Germany.

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16. May 2019

Landmark decision: ECJ overturns unequal treatment of third country dividends for trade tax purposes

The violation of Union law through the unequal treatment of third country dividends for trade tax purposes has long been debated in the literature.

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17. April 2019

The New Auditor’s Opinion: A Waste of Time?

The Institute of Public Auditors in Germany (IDW) has spent much time introducing the new auditor’s opinion. Not counting the drafts which were discarded, 5 audit standards were ultimately revised or reissued entirely.

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14. February 2019

BREXIT Rescue Packages in German Tax and Reorganization Law

The bill for a Brexit tax law and the Fourth Act Amending the Reorganization Act

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28. January 2019

New Disclosure Requirements for Related Parties in Accordance with ISA (E-DE) 550?

In the version of IDW Auditing Standard 270, the Institute of Public Auditors in Germany, or IDW, recently required companies whose existence is in jeopardy to make disclosures in the notes to their financial statements which are not required under the German Commercial Code. Now, in its International Standard on Auditing ISA (E-DE) 550, ISW once again plans to require companies to make disclosures concerning transactions with related parties which are not required by the German Commercial Code.

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09. January 2019

Transfer Pricing for Shareholder Expenses and Management Services

In international corporate groups, globalization and the high mobility of goods, capital and work have resulted in a situation in which various services are provided by the domestic parent company on behalf of the individual subsidiaries, or by Group management companies.

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08. March 2017

Moore Global directory App

A quick, easy & useful way to locate partners and Moore Stephens member firms on a mobile device.

Read more