Legal notice

Point of contact::

A | L | P Rechtsanwälte
Albrecht | Legal | Partner Partnerschaft mbB
Rechtsanwalt Thorsten W. Albrecht
Am Kaiserkai 69
20457 Hamburg


Phone: +49 (0)40-325577-0
Fax: +49 (0)40-325577-88/99

Registry entry:

Entered in the partnership register Hamburg, registration court: Hamburg, register number: 944

VAT ID no.:

VAT identification number: DE 815533159

Professional title and responsible chamber:

The lawyers of the firm are accredited under the law of the Federal Republic of Germany and are members of the Hanseatic Bar Association Hamburg, public corporation, Valentinskamp 88, 20355 Hamburg; Tel.: +49 (0) 40 – 35 74 41 – 0; Fax: +49 (0) 40 – 35 74 41 – 41; Email:

Responsible chamber for tax advisers: Tax Adviser Chamber Hamburg, Raboisen 32, 20095 Hamburg, Tel: +49 (0) 40 44 80 43-0, Fax: +49 (0) 40 44 58 85, Email:

Professional liability insurance:

ERGO Versicherung AG, Düsseldorf

Area of coverage:


Professional regulations:

– Federal Lawyers’ Act (BRAO),
– Professional Code of Conduct (BORA),
– Specialist Lawyers’ Regulations (FAO),
– Lawyers’ Compensation Act (RVG),
– Rules of professional conduct for lawyers of the European Community,
– Law regulating the activity of European lawyers in Germany (EuRAG),
– Law Implementing the Directives of the European Community pertaining to the professional law regulating the legal profession

  You will find these standards on the website of The German Federal Bar (Bundesrechtsanwaltskammer), , subpage “Professional law” (Berufsrecht)

Professional regulations for tax advisers:

– Tax Consultancy Act (StBerG)
– Regulation on the Implementation of the Provisions on Tax Consultants, Tax Agents and Tax Consulting Companies (DVStB)
– Statute on the rights and obligations when practicing the professions tax consultant and tax agent – Professional Code of Conduct (BOStB)
– Regulation on the Remuneration of Tax Consultants (StBVV)

The respective texts are available on the website of the German Federal Chamber of Tax Advisors (Bundessteuerberaterkammer). These regulations can be viewed on the website of the Federal Chamber of Tax Advisers (

Conflicting interests:

Under professional rules of conduct, German lawyers may not represent conflicting interests (§43a para. 4, Federal Code of Professional Conduct for Solicitors [BRAO]). Before agreeing to represent a client, we therefore always first determine if there is a conflict of interest.

Out-of-court mediation:

In the event of disputes between lawyers and their clients, it is possible to resort to out-of-court mediation upon request through the Hanseatic Bar Association of Hamburg (pursuant to § 73 para. 2 No. 3, in conjunction with § 73 para. 5 BRAO) or the arbitration board for the legal profession (§ 191 et seq BRAO) at the German Federal Bar, found online on the website of the German Federal Bar (, email:

Terms of use/data protection:

1. Email communication

If we receive an email from you, we assume we have your permission to respond by email. Should this not be the case, you must specify a different form of communication. Emails are only encrypted to current encryption standards (e.g. PGP) when expressly requested by the client.

2. Privacy policy and data security

All persons named on this website do not consent to the commercial use of their address (privacy protection). The website may be viewed and used without identifying yourself to us.

However, if you wish for us to contact you, we may need to collect, store, process and use certain personal information or facts which will identify you (personal information such as name, email address, postal address, telephone number). In this case we do so in compliance with data protection regulations. Personal information provided by you or acquired through our website will only be collected and used to contact you. The information is stored by us to the extent made available to us and will be destroyed once the reason for you contacting us becomes invalid or once requested by you.

We disclose personal information when required by law or court order to prevent a crime, or when we believe such action is necessary to protect and defend the rights, property, or safety of A|L|P, the A|L|P website, or its visitors.

By using this website, you consent to the collection and use of your information by A|L|P as described in this privacy policy. In the event of a change to the privacy policy, we will publish said changes on this website.

3. Online dispute resolution

Alternative dispute resolution pursuant to Art. 14 (1) ODR Regulation and § 36 VSBG: the European Commission provides a platform for online dispute resolution (ODR), which can be found at  Users have the option of having their disputes resolved on this platform. We are as a matter of principle prepared to participate in out-of-court conciliation proceedings.

1. Limitation of liability

The contents of this website have been created with the greatest of care. However, the provider assumes no responsibility for the accuracy, completeness and timeliness of the content. Contents of this website are used at the user’s own risk. Articles marked by name represent the opinion of the author, and are not necessarily the opinion of the provider. Mere use of the provider’s website does not constitute a contractual relationship between the user and the provider.

2. External links

This website contains links to third-party websites (“external links”). The respective operators of these websites are liable for their content. When first setting up the external links, the provider reviewed the foreign content for any statutory violations. At said time there were no apparent statutory violations. The provider has no influence whatsoever on the current and future design and the contents of the linked pages. Establishing an external link does not mean the provider adopts the content behind the reference or link as their own. It is not feasible for the provider to permanently check these external links without concrete indications of statutory violations. In the event that we become aware of such statutory violations, however, such external links will immediately be deleted.

3. Copyright and ancillary copyright

The content published on this website is subject to German copyright and ancillary copyright. Any use prohibited by German copyright and ancillary copyright requires the prior written consent of the provider or the respective holder of the right. This applies particularly to duplication, editing, translation, storage, handling or reproduction of content in databases or other electronic media and systems. Third party content and rights are indicated accordingly. The unauthorised reproduction or distribution of individual content or entire pages is not permitted and is punishable. Only copies and downloads for personal, private and non-commercial use are permitted. Presenting this website in third-party frames is only permitted with written consent.

4. Privacy policy

Information about the user’s visit (date, time, pages viewed) to the provider’s website may be saved. This data idoes not include personal information, but is instead made anonymous. It is solely analysed for statistical purposes. It will not be passed on to third parties – neither for commercial nor non-commercial purposes.

The provider expressly indicates that data submitted online (e.g. email communication) may hold security vulnerabilities and may not be fully protected from third party access.

Use of contact information published in the site legal notice for commercial purposes is expressly unwanted without the provider’s prior written consent, or unless a business relationship has been established. The provider and all persons named on this website hereby object to any commercial use and disclosure of their information.

5. Special terms and conditions

Any special conditions for the use of this website deviating from the above sections 1 to 4 will be expressly indicated in the corresponding section. In this case, the special terms and conditions of use apply to the individual case.

Quelle: Disclaimer of – legal portal