(according to § 5 TMG)

merl.neiser + Partner mbB Tax Consultants
Keferloh 1c
85630 Grasbrunn

T 089 . 461 696-0
F 089 . 461 696-25

Responsible for the content according to § 5 Abs.1 Nr.1 TMG, § 18 MStV:

  • Dipl.-Finanzwirt (FH) Peter Merl, tax consultant
  • Dipl. Kfm. Holger Neiser, tax consultant
  • Dipl. Kfm. Christine Maier, tax consultant
    (address as above)

The professional title of tax consultant was awarded by the Federal Republic of Germany.

Competent Chamber of Tax Consultants:
Munich Chamber of Tax Consultants, public corporation, Nederlinger Straße 9, 80638 Munich, Germany.

Entry in the partnership register:
Register Court: Munich Local Court
Registration number: PR 2038

Professional liability:
Allianz Versicherungs-Aktiengesellschaft, 10900 Berlin
The geographical scope of the insurance cover includes services at least in the member states of the European Union and at least meets the requirements of § 67 Steuerberatungsgesetz (StBerG), §§ 51 ff. Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Tax Consultancy Companies (DVStB).

Professional regulations for tax consultants
Tax Consultancy Act (StBerG)
Implementing regulation for the Tax Consultancy Act (DVStB)
Professional Code of Conduct of the Federal Chamber of Tax Consultants (BOStB)
Ordinance on the Remuneration of Tax Consultants (StBVV)
The above regulations are available on the homepage of the Federal Chamber of Tax Consultants at

Sales tax identification number pursuant to § 27 a of the German Sales Tax Act: DE 264427714

The European Commission provides a platform for out-of-court online dispute resolution (ODR platform), which can be accessed at
We declare that we are neither obliged nor willing to participate in a dispute resolution procedure before a consumer arbitration board.


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