Atelierstraße 1, 81671 München


Details according to § 5 TMG:

CHP Hörmann Kränkel Rechtsanwalt & Steuerberater Partnerschaftsgesellschaft mbB

Atelierstraße 1

81671 Munich

Represented by:

Attorney Dr. Rafael Hörmann

Tax advisor Philipp Kränkel



Phone: +49 (0) 89 74 91 480

Fax: +49 (0) 89 74 91 48-90


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Legal form
CHP Hörmann Kränkel Rechtsanwalt & Steuerberater Partnerschaftsgesellschaft mbB is a partnership company mbB

Register entry:

Entry in the partnership register.

Register court: Local court Munich

Register number: PR1273


VAT identification number according to §27 a Value added tax law:

DE 292 675 926

Professional title and competent bar associations
The attorneys of the partnership are admitted under the laws of the Federal Republic of Germany and are members of the Bar Association for the Higher Regional Court District of Munich, Tal 33, D-80331 Munich,
Phone: +49 (0) 89/5329440,
Fax: +49 (0) 89/ 53294428,

The tax consultants of the partnership are licensed under the laws of the Federal Republic of Germany and are members of the Munich Chamber of Tax Consultants, Nederlinger Straße 9, 80638 Munich,
Phone +49 (0) 89/ 1579020,
Fax: +49 (0) 89/ 15790219,


Details of professional liability insurance:

Name and registered office of the company: ERGO Versicherung AG, Victoriaplatz 1, 40477 Düsseldorf, for the partner Dr. Rafael Hörmann as well as for the partner Philipp Kränkel.

Area of validity of the insurance: for activities within the Federal Republic of Germany

Professional regulations:
Attorneys of the partnership are subject to the professional regulations of the Federal Lawyers' Act (BRAO), the Lawyers' Remuneration Act (RVG), the Professional Code of Conduct (BORA), the Specialist Lawyers' Code of Conduct (FAO), the Act on the Activity of European Lawyers in Germany (EuRAG), the Code of Conduct of the Legal Profession of the European Community (CCBE Code of Conduct) and the Law Implementing the Directives of the European Community pertaining to the professional law regulating the legal profession.

The content of the professional regulations is available at the Internet address

The professional regulations for tax advisors of the partnership are the Tax Advisory Act (StBerG), the Implementing Ordinance to the Tax Advisory Act (DVStB), the Professional Code of Conduct of the German Federal Chamber of Tax Advisors (BOStB) and the Tax Advisor Remuneration Ordinance (StBVV).

The content of the professional regulations is available at

Responsible for the content according to § 55 para. 2 RStV:

(1) Providers of telemedia that do not exclusively serve personal or family purposes shall keep the following information easily recognizable, directly accessible and permanently available:

1. name and address as well as

2. in the case of legal entities, also the name and address of the authorized representative.

(2) Providers of telemedia with journalistic-editorial offerings, in which in particular the complete or partial contents of periodical print products are reproduced in text or images, shall, in addition to the information required under Sections 5 and 6 of the German Telemedia Act, name a person responsible, stating his or her name and address. If more than one person is named as responsible, it must be indicated for which part of the service the respective person is responsible. Only the following persons may be designated as the responsible person

1. has his or her permanent residence in Germany,

2. has not lost the ability to hold public office as a result of a judge's decision,

3. has full legal capacity, and

4. can be prosecuted under criminal law without restriction.

(3) Section 9 a shall apply mutatis mutandis to providers of telemedia pursuant to paragraph 2 sentence 1.


The articles available on these web pages are for general information purposes only. Neither by reading nor by downloading or any other use of information a client-lawyer relationship is established or any liability is assumed for advice or information. Likewise, we do not provide legal advice via the Internet. In the case of existing client relationships, we do not assume any liability for messages transmitted via the Internet, in particular not for messages transmitted to us in order to meet deadlines. The partnership has compiled and checked all information provided in its area to the best of its knowledge and belief. However, no guarantee is given for the topicality, correctness, completeness or quality and availability at any time of the information provided.
Notwithstanding the provisions of § 675 paragraph 2 BGB (German Civil Code), the following limitation of liability applies to the information provided:
The Partnership as well as its employees shall not be liable for any damages arising from the use or non-use of the information provided on this website. The exclusion of liability does not apply to damages in connection with physical integrity. In the case of retrieval in countries other than Germany, liability is excluded in its entirety.
No liability is accepted for any damage caused by computer viruses or the installation or use of software when calling up or downloading data.
Internet pages identified by name reflect the opinions and findings of the authors.
The partnership expressly reserves the right to change, supplement, delete or temporarily or permanently cease publication of individual web pages or the entire website without prior notice.

Unless otherwise stated, all contents of this website are subject to copyright. This applies in particular to texts, images, graphics, sound, video or animation files including their arrangement on the web pages.
Any duplication or use of objects such as images, diagrams, sounds or texts in other electronic or printed publications and their publication (also on the internet) is not permitted without the author's agreement.
Images, graphics, text or other files may be subject in whole or in part to the copyright of third parties.

All brands and trademarks mentioned within the Internet offer and possibly protected by third parties are subject without limitation to the provisions of the applicable trademark law and the ownership rights of the copyright owner. The mere mention of trademarks on our website does not imply that they are not protected by third-party rights.

Links and referrals:
The Partnership is only responsible for its "own content", which it makes available for use, in accordance with the relevant laws.
Cross-references ("links") to the websites of other providers are to be distinguished from this own content. The cross-reference marked as a "link" provides access to "third-party content".
The cross-reference merely provides access to the use of this content. It is not responsible for this "third-party" content, as it does not initiate the transmission of the information, does not select the addressee of the transmitted information and has not selected or modified the transmitted information. Also an automatic short-term intermediate storage of this "foreign information" does not take place due to the selected call and linking method, so that also thereby no responsibility of the partnership for these foreign contents results.However, when linking to these Internet offers for the first time, the operators of this Internet offer have checked the external content to see whether it could trigger any possible civil or criminal liability. However, as soon as the operators determine or are informed by others that a specific offer to which it has provided a link triggers civil or criminal liability, it will immediately remove the reference to this offer, insofar as this is technically possible and reasonable. For illegal, incorrect or incomplete contents and especially for damages resulting from the use or non-use of information provided by third parties, the respective provider of the linked page is solely liable.

Information according to the Consumer Dispute Settlement Act:

There is no obligation and no willingness to participate in a dispute resolution procedure before a consumer arbitration board.


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