Impressum– Legal Notice

Information provided according to Sec. 5 German Telemedia Act (TMG)

Respon­si­ble for the con­tent of this site:

Sabine Unkel­bach-Tom­czak
Lawyer, Cer­ti­fied Tax Lawyer
LSV Recht­san­walts GmbH
Attor­neys • Tax Con­sul­tants • Accoun­tants
Bock­en­heimer Land­str. 51 — 53
60325 Frank­furt, Ger­many


Tele­phone: +49 69 50982 0
Tele­fax: +49 69 50982 555
Branch Office Recht­san­wältin Sabine Unkel­bach-Tom­czak:
Bingerp­forten­str. 25 g
65399 Kiedrich, Ger­many
Tel. +49 – 6123 – 89 98 68
Fax: +49 – 6123 – 89 98 67


VAT Id num­ber accord­ing to Sec. 27 a Ger­man Val­ue Added Tax Act:

Supervising authority:

The Lawyer of this law firm is a mem­ber of the fol­low­ing bar cham­ber which acts as com­pe­tent reg­u­la­to­ry author­i­ties:

Recht­san­walt­skam­mer für den Ober­lan­des­gerichts­bezirk Frank­furt am Main,
Bock­en­heimer Anlage 36, 60322 Frank­furt am Main,
Bun­desre­pub­lik Deutsch­land;
Tel.: +49 69 17 00 98 01
Fax: +49 69 17 00 98 50


Liability for Contents

As ser­vice providers, we are liable for own con­tents of these web­sites accord­ing to Sec. 7, para­graph 1 Ger­man Tele­me­dia Act (TMG). How­ev­er, accord­ing to Sec. 8 to 10 Ger­man Tele­me­dia Act (TMG), ser­vice providers are not oblig­at­ed to per­ma­nent­ly mon­i­tor sub­mit­ted or stored infor­ma­tion or to search for evi­dences that indi­cate ille­gal activ­i­ties.

Legal oblig­a­tions to remov­ing infor­ma­tion or to block­ing the use of infor­ma­tion remain unchal­lenged. In this case, lia­bil­i­ty is only pos­si­ble at the time of knowl­edge about a spe­cif­ic vio­la­tion of law. Ille­gal con­tents will be removed imme­di­ate­ly at the time we get knowl­edge of them.

Liability for Links

Our offer includes links to exter­nal third par­ty web­sites. We have no influ­ence on the con­tents of those web­sites, there­fore we can­not guar­an­tee for those con­tents. Providers or admin­is­tra­tors of linked web­sites are always respon­si­ble for their own con­tents.

The linked web­sites had been checked for pos­si­ble vio­la­tions of law at the time of the estab­lish­ment of the link. Ille­gal con­tents were not detect­ed at the time of the link­ing. A per­ma­nent mon­i­tor­ing of the con­tents of linked web­sites can­not be imposed with­out rea­son­able indi­ca­tions that there has been a vio­la­tion of law. Ille­gal links will be removed imme­di­ate­ly at the time we get knowl­edge of them.


Con­tents and com­pi­la­tions pub­lished on these web­sites by the providers are sub­ject to Ger­man copy­right laws. Repro­duc­tion, edit­ing, dis­tri­b­u­tion as well as the use of any kind out­side the scope of the copy­right law require a writ­ten per­mis­sion of the author or orig­i­na­tor. Down­loads and copies of these web­sites are per­mit­ted for pri­vate use only.
The com­mer­cial use of our con­tents with­out per­mis­sion of the orig­i­na­tor is pro­hib­it­ed.

Copy­right laws of third par­ties are respect­ed as long as the con­tents on these web­sites do not orig­i­nate from the provider. Con­tri­bu­tions of third par­ties on this site are indi­cat­ed as such. How­ev­er, if you notice any vio­la­tions of copy­right law, please inform us. Such con­tents will be removed imme­di­ate­ly.

Job title and professional regulations

Regulated professions / Independent Professions

The des­ig­na­tion “lawyer” used on this web­ssite is the title of “Recht­san­walt / Lawyer (award­ed in the Fed­er­al Repub­lic of Ger­many)”. The title “lawyer” was based on the fed­er­al Ger­man legal norms after pass­ing the 2nd bar exam and a spe­cial approval process, first by the rel­e­vant Min­istry of Jus­tice by the Pres­i­dent of the author­i­ties respon­si­ble for the firm’s coun­try court Wies­baden or due to the change from the 08.09.1998 law of the local Bar Asso­ci­a­tion (as grant­ed under “Reg­u­lat­ing Author­i­ty”).

Lawyers are sub­ject to the fol­low­ing pro­fes­sion­al reg­u­la­tions in their cur­rent ver­sions:

  • Fed­er­al Lawyers’ Act / Bun­desrecht­san­walt­sor­d­nung (BRAO)
  • Pro­fes­sion­al Code of Con­duct for Lawyers / Beruf­sor­d­nung für Recht­san­wälte (BORA)
  • Spe­cial­ist Lawyers’ Code / Fachan­walt­sor­d­nung (FAO)
  • Lawyers’ Fees Act / Recht­san­waltsvergü­tungs­ge­setz (RVG)
  • Pro­fes­sion­al Reg­u­la­tions for Lawyers in the Euro­pean Union / Beruf­s­regelun­gen der Recht­san­wälte der Europäis­chen Union

These reg­u­la­tions can be viewed at the Fed­er­al Bar Asso­ci­a­tion at

Information concerning professional indemnity insurance:

Name and res­i­dence of insur­er:
HDI Ger­ling Fir­men und Pri­vat Ver­sicherun­gen AG
Riethorst 2
30659 Han­nover

Scope of insur­ance: Ger­many

Dispute resolution

The Euro­pean Com­mis­sion pro­vides a plat­form for online dis­pute res­o­lu­tion (OS):
Please find our email in the impressum/legal notice.

We do not take part in online dis­pute res­o­lu­tions at con­sumer arbi­tra­tion boards.

Out-of-court dispute resolution

In the event of dis­putes between lawyers and their clients, it is pos­si­ble, upon request, to set­tle dis­putes out of court at the com­pe­tent region­al bar asso­ci­a­tion (in accor­dance with § 73 Para­graph 2 No. 3 in con­junc­tion with § 73 Para­graph 5 BRAO):

Recht­san­walt­skam­mer für den Ober­lan­des­gerichts­bezirk Frank­furt am Main
(Bar Asso­ci­a­tion for the High­er Region­al Court Dis­trict of Frank­furt am Main),
Bock­en­heimer Anlage 36, 60322 Frank­furt am Main, Ger­many,

Alter­na­tive­ly, an out-of-court set­tle­ment of dis­putes can be car­ried out at the con­cil­i­a­tion office of the bar, which is estab­lished at the Fed­er­al Bar Asso­ci­a­tion in Berlin (§ 191f BRAO).
Bun­desrecht­san­walt­skam­mer, Kör­per­schaft des öffentlichen Rechts
(Fed­er­al Bar Asso­ci­a­tion, Cor­po­ra­tion under pub­lic law),
Lit­ten­str. 9, 10179 Berlin,

Responsible for contents acc. to Sec. 55, para. 2 German Federal Broadcasting Agreement (RstV):

RAin Unkel­bach-Tom­czak (Address as above)

Indi­ca­tion of source for images and graph­ics

Tom­czak / based on a pho­to from iStock © Glob­al­Stock
Tom­czak / based on a pho­to from iStock © gradyreese
Tom­czak / based on a pho­to from iStock © Peo­pleIm­ages
Tom­czak / based on a pho­to from iStock © John­ny Greig