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Tax Advisors

Tel.: 030-5360 388-0
Fax: 030-5360 388-90


Tel.: 030-5360 388-70
Tel.: 030-5360 388-80
Fax: 030-5360 388-93

Legal Notice, Liability

All legally required information about our firm can be found on this page.

Zabel, Möllmann, Gaigl Steuerberater und Rechtsanwälte in Partnerschaft mbB

Fanny-Zobel-Straße 11 12435 Berlin Germany

030-5360 388-0 F 030-5360 388-90

Authorised to represent

Günther Zabel, Karl-Josef Möllmann, Axel Gaigl

VAT ID number


Partnership register

Amtsgericht Charlottenburg, Registernummer PR 739 B

Professional liability insurance

Professional liability insurance from HDI Versicherung AG, Postfach 250309, 90128 Nuremberg is in place for all partners at our practice whether tax consultants, lawyers or notaries. This professional liability insurance has no spatial restrictions. According to the insurance terms for the activities of lawyers, insurance protection precludes liability insurance claims arising from consultation or any other work with respect to non-European law and representation at courts outside of Europe.

Professional practice

Günther Zabel was awarded the professional title of "tax consultant" in Germany. He is admitted there and is a member of the Berlin Chamber of Tax Advisors.

Karl-Josef Möllmann and Axel Gaigl were awarded the professional title of "Rechtsanwalt" (lawyer) in Germany. They are admitted there and are members of the Berlin Bar Association.

Axel Gaigl and Karl-Josef Möllmann are also admitted as notaries in the State of Berlin and are members of the Berlin Chamber of Notaries. However, they do not exercise their activities as notaries within the framework of the partnership, as they hold a public office in this respect.

Professional rules and regulations for tax advisers

  • Steuerberatungsgesetz, StBerG (Tax Advice Act)
  • Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Implementing Regulation for the Tax Advisory Act)
  • Berufsordnung der Bundessteuerberaterkammer, BOStB (Professional Code of Conduct for the Federal Chamber of Tax Advisers)
  • Steuerberatergebührenverordnung, StBGebV (Tax Consulting Fee Ordinance)
  • Steuerberatervergütungsverordnung, StBVV (Tax Adviser Remuneration Regulation)

The laws, codes and regulations are available for perusal at

Professional rules and regulations for lawyers

  • Bundesrechtsanwaltsordnung, BRAO (Federal Lawyers' Code)
  • Berufsordnung, BORA (Professional Code)
  • Fachanwaltsordnung, FAO (Code for Specialist Lawyers)
  • Rechtsanwaltsvergütungsgesetz, RVG (Act on the Remuneration of Lawyers)
  • Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland, EuRAG (Act Regulating the Activity of European Lawyers in Germany)
  • Code of Conduct for Lawyers of the European Union, CCBE (Code of Conduct)

These laws, codes and regulations are available for perusal on the website of the German Federal Bar at

Supervisory authorities for notaries

Berlin Chamber of Notaries

Littenstraße 10
10179 Berlin

F  +49-30-24629025

Further supervisory authorities are

  • the President of the Berlin Court of Appeal (Kammergericht), Elßholzstraße 30-33, 10781 Berlin,
  • the President of the Berlin Regional Court (Landgericht Berlin), Littenstraße 12-17, 10179 Berlin,
  • the Senate Department for Justice and Consumer Protection (Senatsverwaltung für Justiz und Verbraucherschutz), Salzburger Straße 21-25, 10825 Berlin

Professional rules and regulations for notaries

  • Bundesnotarordnung (Federal Notarial Code)
  • Beurkundungsgesetz (Notarial Recording Act) 
  • Richtlinien der Notarkammern (Guidelines of the Chambers of Notaries)
  • Dienstordnung für Notarinnen und Notare (Professional Conduct for Notaries)
  • Gerichts- und Notarkostengesetz (Fee Code) 
  • European Code of Notarial Professional Ethics
  • Verordnung über die Führung notarieller Akten und Verzeichnisse (Regulation on the Maintenance of Notarial Records and Directories)

These regulations are available for perusal on the website of the German Chamber of Civil Law Notaries at

Design and implementation of the website

Atikon Marketing & Werbung GmbH

Kornstraße 15 4060 Leonding Austria

+43 732/611266-0
F +43 732/611266-20 E W

Images used

  • Enriko Boettcher photographien berlin,

Responsible in the sense of § 5 of the German Broadcast Media Act (TMG)

Zabel, Möllmann, Gaigl Steuerberater und Rechtsanwälte in Partnerschaft mbB

Fanny-Zobel-Straße 11 12435 Berlin Germany

030-5360 388-0

Basic orientation of the website

The information provided on this website is solely for general information purposes and does not constitute legal, tax or other specialised advice. The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.


Our goal is to provide information completely and accurately to the best of our knowledge and belief and to keep this information up to date. This notwithstanding, we accept no liability whatsoever for any loss or damage that may result from the use of the information provided - even if the loss or damage arises from the use of possibly incomplete and/or incorrect information.

We are not responsible for any referrals to third-party websites. Liability for the contents of the linked pages is hereby excluded, since we have no control of the contents and design of the linked pages. As a consequence, liability for the content of the pages to which the pages of this website are linked rests solely with the provider of such third-party websites – in no event does it rest with the party referring with a link to an external publication and contents. If linked pages (particularly as a result of a change to the content after the link has been established) contain illegal, incorrect, incomplete, offensive or immoral information and we become (are made) aware of such content on the linked pages, then we will cut any link to such pages without undue delay.


The content (text and images) of this website created directly by the author is copyrighted. The information provided is intended for personal use only. Any use of any of this website's content in violation of the provisions of the Copyright Act – in particular further use as in publications, copies as well as any form of commercial use and transmission to third parties – also in part or in processed form – without the author’s explicit approval is prohibited.

Information content

The information on this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the accuracy, completeness, quality or up-to-dateness of the information provided.

Legal validity

By using this website, the user is subject to the Terms and Conditions of Use set forth hereunder. These terms and conditions are part of the online presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with current law, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected.

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