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Legal Notice

Information on the partnership as well as pursuant to sec. 5 German Telemedia Act (Telemediengesetz – TMG) and sec. 2 German Ordinance on Service Providers’ Duty to Inform (Verordnung über Informationspflichten für Dienstleistungserbringer – DL InfoV)

The service provider responsible (within the meaning of sec. 5 German Telemedia Act) for is: YPOG Partnerschaft von Rechtsanwälten und Steuerberatern mbB Schnittker + Partner (“YPOG Partnership of Attorneys and Tax Advisors with limited professional liability Schnittker + Partner [PartG mbB]”) (hereinafter also “YPOG”)

Registered seat and registration:
registered seat in Berlin, Germany, Local Court (Amtsgericht) of Charlottenburg, PR 1591 B
VAT identification number: TBA

The following partners within the meaning of the German Act on Professional Partnerships (Partnerschaftsgesellschaftsgesetz – PartGG) have sole power of representation:
(the German abbreviations used in the following for the respective individuals’ professional titles are explained below):

Berlin office
Dr. Stephan Bank, RA;
Dr. Fabian Euhus, RA;
Dr. Lilly Fiedler, RA/Notarin;
Dr. Frederik Gärtner, RA;
Matthias Kresser, RA;
Jens Kretzschmann, RA/StB;
Dr. Martin Schaper, RA;
Dr. Tim Schlösser, RA;
Dr. Helder Schnittker, RA/FAStR;
Dr. Sebastian Schwarz, RA/StB;
Dr. Benjamin Ullrich, RA

Kurfürstendamm 12, 10719 Berlin
T +49 30 76759750
F +49 30 767597599

Cologne office
Dr. Johannes Janning, RA;
Andreas Kortendick, StB; 
Dr. Florian Oppel, RA/StB;
Dr. Matthias Schatz, RA;
Dr. Sebastian Schödel, RA

Agrippinawerft 30, 50678 Cologne, Germany
T +49 221 6695690
+49 221 66956999

Hamburg office
Dr. Julian Albrecht, RA;
Dr. Malte Bergmann, RA/FAStR;
Dr. Adrian Haase, RA;
Lennart Lorenz, RA;
Dr. Tammo Lüken, StB;
Dr. Carola Rathke, RA;
Stefan Richter, StB;
Dr. Lutz Schreiber, RA;

Willy-Brandt-Straße 59, 20457 Hamburg
T +49 40 60772810
+49 40 607728199

The partners and associates of YPOG Partnerschaft von Rechtsanwälten und Steuerberatern mbB Schnittker + Partner bear the following statutory professional titles:

  • German qualified attorney (“Rechtsanwalt” or “Rechtsanwältin”, abbreviated in German as “RA”or “RA’in”),
  • German qualified tax advisor (“Steuerberater” or “Steuerberaterin”, abbreviated in German as “StB” of “StB’in”), and/or
  • German qualified notary (“Notar” oder “Notarin”)

These professional titles have been bestowed in the Federal Republic of Germany.

“FAStR” is short for “Fachanwalt für Steuerrecht“ (certified tax attorney).

Professional indemnity insurance

Professional-indemnity insurance cover is provided by AXA Versicherungs AG in Cologne, Germany (zip code: 51067).

The territorial scope of the insurance cover extends to activities carried out in the member states of the European Union and satisfies the legal requirements set out in

  • sec. 51a German Federal Code of the Legal Profession (Bundesrechtsanwaltsordnung – BRAO),
  • sec. 67 German Act Regulating the Profession of Tax Advisors (Steuerberatungsgesetz – StBerG),
  • secs. 51 et seqq. German Ordinance Implementing the Rules regarding Tax Advisors and Firms of Tax Advisors (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften – DVStB) and
  • sec. 19a German Federal Code of the Notarial Profession (Bundesnotarordnung – BNotO).


Professional rules

The professional rules for German qualified attorneys (Rechtsanwälte) are

  • the German Federal Code of the Legal Profession (Bundesrechtsanwaltsordnung – BRAO),
  • the German Professional Code for the Legal Profession (Berufsordnung der Rechtsanwälte – BORA),
  • the German Code for Certified Attorneys (Fachanwaltsordnung – FAO),
  • the Code of Conduct for European Lawyers,
  • the German Federal Code of Attorney’s Fees (Bundesrechtsanwaltsgebührenordnung – BRAGO) and
  • the German Act on Attorneys’ Fees (Rechtsanwaltsvergütungsgesetz – RVG).

The professional rules for German qualified tax advisors (Steuerberater) are

  • the German Act Regulating the Profession of Tax Advisors (Steuerberatungsgesetz – StBerG),
  • the German Ordinance Implementing the Rules regarding Tax Advisors and Firms of Tax Advisors (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften – DVStB),
  • the German Professional Code of Conduct for Tax Advisors (Berufsordnung der Steuerberater – BOStB) and
  • the German Regulation on Tax Advisors’ Fees (Steuerberatervergütungsverordnung – StBVV).

The aforementioned professional rules can be inspected at the offices of the respective competent chambers of attorneys or chambers of tax advisors accessed at or (in German).

The applicable professional rules for German qualified notaries can be inspected at the respective competent chambers of German notariesor accessed at (in German).

These include, in particular:

  • the German Federal Code of the Notarial Profession (Bundesnotarordnung – BNotO)
  • the German Notarization Act (Beurkundungsgesetz – BeurkG)
  • guidelines issued by the chambers of German notaries
  • the German Official Regulations for Notaries (Dienstordnung für Notarinnen und Notare – DONot)
  • the German Act on Court and Notary’s Fees (Gerichts- und Notarkostengesetz – GNotKG)
  • the European Notarial Code of Conduct
  • Regulation on the Maintenance of Notarial Records and Directories

Competent supervisory authorities

The competent supervisory authorities for the attorneys working in our firm are the regional chambers of attorneys (Rechtsanwaltskammern) of Berlin, Cologne and Hamburg.

Their addresses can be found on the website of the German Federal Chamber of Attorneys (Bundesrechtsanwaltskammer) at The competent supervisory authorities
for the tax advisors working in our firm are the regional chambers of tax advisors (Steuerberaterkammern) of Berlin, Cologne and Hamburg.

Their addresses can be found on the website of the German Federal Chamber of Tax Advisors (Bundessteuerberaterkammer) at competent supervisory authorities
for the notaries working in our firm are:

  • the President of the Regional Court (Landgericht) of Berlin II, Tegeler Weg 17-21, 10617 Berlin, Germany
  • the President of the Higher Regional Court (Kammergericht) of Berlin, Elßholzstr. 30–33, 10781 Berlin, Germany
  • Senate Department for Justice and Consumer Protection, Salzburger Straße 21-25, 10825 Berlin, Germany

The responsible chamber for the notaries working with us:

Notarkammer Berlin
Littenstraße 10, 10179 Berlin
Telephone: +49 30 17 00 98 02



The copyright to the contents of this website or to parts thereof lies with YPOG or with the person licensed by YPOG to use them.

Individual pages may be downloaded, stored temporarily or printed for purposes of being used exclusively within your company.

Online dispute resolution and consumer dispute resolution (art. 14(1) Online Dispute Resolution Regulation and sec. 36 German Consumer-Protection Act [Verbraucherschutzgesetz])
The European Commission provides a platform for online dispute resolution that can be found at

YPOG does not participate in dispute-resolution proceedings before a consumer arbitration panel.

Data protection

By visiting our website, data pertaining to your access (e.g. date, time, website accessed, browser type used, IP address) may be stored on the server.

Such data is not attributable to specific individuals. The storage serves technical and statistical purposes.

Moreover, our website uses cookies. Cookies are text files that are temporarily stored on your computer’s hard drive. If you revisit our website, the browser sends the cookie it received earlier back to the server.

Cookies are used, in particular, to make it easier to navigate a webpage.If you wish to prevent cookies from being stored, you can do so by adjusting your browser settings.

The functionality of the website may, however, be affected as a result. In addition, our website uses Google Analytics, a web-analysis service that also operates on the basis of cookies.

Google Analytics is provided by Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94043, U.S.A.

The information stored by the cookie is usually transmitted to a Google server in the U.S. and stored there.

Beforehand, your IP address is truncated by Google within a member state of the European Union or in another state that is a party to the agreement on the European Economic Area.

Google will use the information transmitted to prepare a report on the use of our website on our behalf.

The IP address transmitted as part of Google Analytics will not be merged with other data from Google.
You can prevent storage of cookies by adjusting the settings of your browser software accordingly.

In addition, you can prevent data from being collected and processed by Google
by downloading and installing a browser plug-in offered by Google under the following link:

Furthermore, our website uses material from Google Maps.

That map service is also provided by Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94043, U.S.A.

For technical reasons, the display of map data may require that Google, as the content provider, registers users’ IP addresses.

The terms of service regarding Google Maps can be found here:

To the extent that personal data such as email addresses is collected, we comply with the provisions of the German Federal Data Protection Act (Bundesdatenschutzgesetz – BDSG) and
use such personal data only to the extent you have provided such information on a voluntary basis (e.g. in the context of an inquiry).

You may withdraw any such consent at any time with effect for the future.

We delete your personal data upon withdrawal of your consent, when the storage is no longer required for the purpose for which the data was collected or if the storage is inadmissible on other legal grounds.

We will not transmit your personal data to third parties.

We are happy to inform you as to the personal data pertaining to you stored by us.

Please send your inquiry to the address listed in the legal notice.


All efforts have been made to ensure the topicality, correctness and completeness of the information provided at Due to the specific characteristics of the medium, however, any liability related to the use of the information is excluded.

The information provided on our website explicitly serves the sole purpose of providing general information; in particular, it does not constitute legal advice.

Accordingly, none of the information may be used as a substitute for obtaining legal advice.

We reserve the right to amend or update all contents of our website at any time without making a specific announcement to that effect. This website contains links to third-party websites (“external links”); all efforts have been made to ensure that the information they contain is up to date, accurate and complete.

However, we have no influence over the current or future presentation of the contents of the websites linked.

The inclusion of external links constitutes neither a confirmation nor an endorsement of the content of the sites linked.

Therefore, any liability in relation to the use of such external links is excluded, and we do not adopt any contents as our own.

The use of such links occurs at the respective user’s own risk.


1. General

We use features of CMS HubSpot of HubSpot Inc., 2nd Floor, 25 First Street, Cambridge, MA 02141, U.S.A. (hereinafter “HubSpot”).

HubSpot is an integrated software solution that allows us to cover different aspects of our online marketing.

These include:
e mail marketing (newsletters and automated mailings, e.g. for purposes of making downloads available),  social-media publishing and reporting (in particular, traffic sources, accesses, etc.),
contact management (in particular, user segmentation and CRM), landing pages and
contact forms.

In this context, HubSpot places cookies on your computer.

This allows the storage and analysis of personal data, in particular the user’s activities (in particular, which sites were visited and which elements were clicked on), device- and browser-related information (in particular, IP address and operating system), data about the advertisements shown
(in particular, which advertisements were shown and whether the user clicked on them) and also
data of advertising partners (in particular, pseudonymized user IDs). By using HubSpot,
personal data concerning you is transmitted to the U.S. or other third countries outside the EU.

In order to ensure appropriate guarantees for safeguarding the transmission and processing of personal data outside of the EU, the transmission and processing of data by HubSpot occurs
on the basis of appropriate guarantees under art. 46 et seqq. EU General Data Protection Regulation (hereinafter “GDPR”), in particular by entering into what is known as standard data-protection clauses in accordance with art. 46(2) lit. c GDPR.

Additional recipients of the data processed by HubSpot include, in particular:

  • Amazon Web Services, Inc.
  • Google, Inc.
  • Cloudflare, Inc.
  • Twilio, Inc.
  • Message Systems, Inc.
  • SendGrid, Inc.
  • Snowflake, Inc.
  • HubSpot, Inc.
  • HubSpot Ireland, Ltd.
  • HubSpot Germany GmbH
  • HubSpot Australia Pty. Ltd.
  • HubSpot Asia Pte. Ltd.
  • HubSpot Japan KK
  • HubSpot Latin America, S.A.S.
  • HubSpot Sweden

For further information regarding the processing of data by HubSpot, please refer to:

2. Purposes of data processing

Using the HubSpot plug-in helps us to optimize our website and marketing activities.

3. Legal basis for the processing of personal data

As a rule, the legal basis for processing users’ personal data is the user’s consent in accordance with art. 6(1) sentence 1 lit. a GDPR.

4. Duration of storage

Your personal information will be stored for the period that is necessary in order to fulfill the purposes described in this data-protection notice or prescribed by statute, e.g. for tax and accounting purposes.

5. Options of revocation, objection and removal

You may at any time revoke your declaration of consent made under data-protection law.

Such revocation of your consent does not affect the lawfulness of any processing carried out on the basis of the consent prior to the revocation. You can prevent the collection and processing of your personal data by HubSpot by stopping the storage of cookies of third-party providers on your computer, by using the “do not track” feature of a browser supporting that feature, by deactivating the execution of script code in your browser or by installing a script blocker such as e.g. NoScript ( or Ghostery ( in your browser.

For further information regarding options of objection and removal vis-à-vis HubSpot, please refer to