Details and information according to § 5 Telemediengesetz:

oikon Rechtsanwälte Steuerberater Baumann Sasse Werner + Partner mbB
Lawyers Tax Consultants
Prinzregentenstr. 22
D-80538 Munich
Telephone: +49 (0)89 23 23 736-0

Legal form: Partnership with limited professional liability
Register court: Munich Local Court
Registration number: PR 774
Value added tax ID number: DE258222349
Partners authorised to represent:
Ulrich Baumann, lawyer
Ralf Löbker, tax consultant
Thomas Sasse, lawyer
Ralph G. Werner, lawyer

Responsible for the content:

Ulrich Baumann, for address see oikon Rechtsanwälte Steuerberater Baumann Sasse Werner + Partner mbB Attorneys at Law Tax Consultants
Responsible chambers and supervisory authorities:
For tax consultants:
Munich Chamber of Tax Consultants
Nederlinger Street 9
80638 Munich
Telephone: (089) 15 79 02-0
Fax: (089) 15 79 02-19
For lawyers:
Bar Association for the Higher Regional Court District of Munich
Tal 33, 80331 Munich
Telephone: +49 (0)89 53 29 44-0
Fax: +49 (0)89 53 29 44-28

Professional regulations:

For tax consultants:

  • Tax Consultancy Act (StBerG)
  • Implementing regulations for the Tax Consultancy Act (DVStB)
  • Professional Code of Conduct for Tax Consultants (BOStB)
  • Ordinance on Fees for Tax Consultants (StBGebV)

The regulations applicable to tax consultants can be viewed at the Federal Chamber of Tax Consultants in Munich

For lawyers:

  • Federal Lawyers’ Act (BRAO)
  • Professional Code of Conduct for Lawyers (BORA)
  • Specialist Lawyer Regulations (FAO)
  • Federal Scale of Fees for Lawyers (BRAGO)
  • Lawyers’ Fees Act (RVG)
  • Code of Conduct for Lawyers in the European Community (CCBE)
  • Law on the Activity of European Lawyers in Germany (EuRAG) v. 9. 3. 2000 (BGBl. I p. 182)

The regulations applicable to lawyers can be viewed at the Federal Bar Association at

Professional titles:

Tax consultant:
Steuerberater / Tax Consultant (awarded in the Federal Republic of Germany).

Rechtsanwalt / Rechtsanwältin (Lawyer) (awarded in the Federal Republic of Germany)
Details and information according to the Service Information Obligations Ordinance (DL-InfoV):

Out-of-court dispute resolution:
In the event of disputes between lawyers and their clients, there is the possibility of out-of-court dispute resolution upon application to the regional bar association in Munich (pursuant to Section 73 (2) No. 3 in conjunction with Section 73 (5) BRAO) or to the arbitration board of the legal profession (Section 191 f. BRAO) at the Federal Bar Association, to be found on the Internet via the homepage of the Federal Bar Association (

Professional liability insurance:

ERGO Versicherung AG
Victoriaplatz 1
40477 Düsseldorf

Territorial scope: in the entire EU territory and the states of the Agreement on the European Economic Area.

Multidisciplinary activities / professional associations:

The partners indicated have joined together to practice their profession on a permanent basis. The representation of conflicting interests is prohibited for lawyers due to professional regulations (§ 43a paragraph 4 BRAO). Before accepting a mandate, it is therefore always checked whether there is a conflict of interest.

Image rights:

All images Royalty-free

Technical advice & implementation
memedia e.K., Munich