• Responsible for content
Dr. Hartmut Schellmann (Dipl.-Kfm.)
Auditor – Tax Consultant
Rabenhorst 29
22391 Hamburg
Phone: +49 40 536 982-0
Fax: +49 40 536 982-99
Mobile Phone: +49 172 4257095
  • Information regarding professional titles
The statutory professional titles of Wirtschaftsprüfer and Steuerberater are conferred in the Federal Republic of Germany by the Hamburg State.
  • Regulatory authorities
The regulatory authority responsible for Wirtschaftsprüfer is the
Wirtschaftsprüferkammer (German Chamber of Wirtschaftsprüfer)
Rauchstraße 26
10787 Berlin

The professional body responsible for regulating Steuerberater in Hamburg is the
Steuerberaterkammer (Chamber of Steuerberater)
Raboisen 32
20095 Hamburg
  • Professional Codes of Conduct for Wirtschaftsprüfer
The following rules of professional conduct apply to auditors:
Wirtschaftsprüferordnung (WPO) (Code regulating Wirtschaftsprüfer profession)
Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer / German Professional Statutes for Wirtschaftsprüfer/vereidigte Buchprüfer(BS WP/vBP)
The rules of professional conduct can be inspected via the website of the German Chamber of Wirtschaftsprüfer ( under "Rechtsvorschriften".
  • Professional Codes of Conduct for Steuerberater
The following are the main professional Codes for tax consultants:
- Steuerberatungsgesetz (StBerG) (German Tax Consultancy Act)
- Durchführungsverordnung zum Steuerberatungsgesetz (DVStB) (Regulations for the Implementation of the German Tax Consultancy Act)
- Berufsordnung der Bundessteuerberaterkammer für Steuerberater (BOStB) (Professional Code of Conduct of the German Chamber of Steuerberater)
- Steuerberatervergütungsverordnung (StBVV) (German Steuerberaters’ Fees Regulation)
The rules of professional conduct can be viewed on the website of the Bundessteuerberaterkammer (German Chamber of Steuerberater) ( and the Steuerberaterkammer Hamburg (Hamburg Chamber of Steuerberater) (, under "Berufsrecht".
  • Certificate according to Sec. 57a (6) sentence 7 of the Code Regulating the Profession of Public Auditors (WPO)
The certificate of the Chamber of Wirtschaftsprüfer in respect of participation in the system is dated 11 December, 2013 and is valid until 8 January, 2020.
  • USt-IDNr. (VAT-ID)
  • Maps
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