Imprint / Data privacy


Company details in accordance with § 5 Telemedia Act (TMG)




Brandstwiete 3
20457 Hamburg
Phone: +49 40 85 301 - 0
Fax: +49 40 85 301 - 166

Email: hamburg[at]

Company registry
Hamburg Local First-Instance Court HRB 11508

Sales tax ID no.: DE275581309

Branch office Berlin
Charlottenstraße 16
10117 Berlin
Phone: +49 30 226 288 - 0
Fax: +49 30 226 288 - 21

Email: berlin[at]

Company registry
Charlottenburg Local First-Instance Court HRB 40991

Branch office Schwerin
Richard-Wagner-Straße 39
19059 Schwerin
Phone: +49 385 76 025 - 0
Fax: +49 385 76 025 - 25

Email: schwerin[at]

Company registry
Schwerin Local First-Instance Court HRB 7646

All auditors and tax advisors in the company acquired their professional qualifications in the Federal Republic of Germany.

Representative managing directors:
Harm Dodenhoff, Martin Horstkötter, Matthias Linnenkugel, Jens Scharfenberg, Tim Singbartl, Kai Voige, Jana Wegner, Alexander Wrede

MÖHRLE HAPP LUTHER GmbH Wirtschaftsprüfungsgesellschaft is authorized to operate as an auditing company in Germany and is subject to supervision by the Chamber of Auditors based in Berlin and with responsibility throughout the Republic.

All auditors and sworn accountants employed at MÖHRLE HAPP LUTHER GmbH Wirtschaftsprüfungsgesellschaft are members of the Chamber of Auditors and therefore subject to its supervisory obligations.

The auditor profession is essentially subject to the following regulations:
•    German regulations for public accountants (WPO)
•    Professional Code for Certified Accountants / Sworn Auditors (WP/vBP)
•    Statutes for Quality Control
•    Official Seal Order
•    Auditors' Professional Liability Insurance Regulation rel="noopener noreferrer" (WPBHV)

These professional regulations can be viewed at the Chamber of Auditors (WPK).

All tax advisors employed at MÖHRLE HAPP LUTHER GmbH Wirtschaftsprüfungsgesellschaft are members of the Hamburg Chamber of Tax Consultants, the Mecklenburg-Vorpommeranian Chamber of Tax Consultants or the Berlin Chamber of Tax Consultants, each of which represents the responsible supervisory body.

The tax consultant profession is essentially subject to the following professional regulations:
•    Tax Consulting Law (StBG)
•    Regulation implementing the Tax Consulting Law (DVStB)
•    Professional Code (BOStB)
•    Schedule of Fees for Tax Advisors (StBGebV)

The professional regulations for tax consultants can be viewed at the Federal Chamber rel="noopener noreferrer" of Tax Consultants under

Professional liability insurance
MÖHRLE HAPP LUTHER GmbH Wirtschaftsprüfungsgesellschaft maintains professional liability insurance for its staff of attorneys-at-law, tax advisors and auditors.

This professional liability insurance is provided by HDI Versicherung (HDI-Platz 1, 30659 Hanover). The geographic scope of the insurance protection covers legal advice in the Member States of the European Union and fulfills at least the statutory requirements in accordance with Section 51 of the German Federal Regulation for Attorneys [BRAO], Section 67 of the German Tax Consultancy Act [StBerG] in conjunction with Sections 51 et seqq. of the Implementing Provisions of the Tax Consultancy Act [DVStB] as well as Section 54 of the German Law Regulating the Profession of Certified Public Accountants [WPO] in conjunction with the German Auditors’ Professional Liability Insurance Regulation [WPBHV].

Dispute Resolution (under section 36 VSBG (Consumer Dispute Resolution Act))
MÖHRLE HAPP LUTHER GmbH Wirtschaftsprüfungsgesellschaft is neither willing nor obliged to participate in dispute resolution proceedings before a consumer arbitration board within the meaning of § 2 of the Consumer Dispute Resolution Act (VSBG).

Responsible for the editorial content according to Section 55 paragraph 2 of the German Interstate Broadcasting Treaty (Rundfunkstaatsvertrag - RStV):
MÖHRLE HAPP LUTHER GmbH Wirtschaftsprüfungsgesellschaft
Harm Dodenhoff, Matthias Linnenkugel
Brandstwiete 3
20457 Hamburg

Data privacy

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