KHS Kempis Kleinlosen PartG mbB Wirtschaftsprüfer • Steuerberater



Responsible for the content:
KHS Kempis Kleinlosen Partnerschaftsgesellschaft mbB
Wirtschaftsprüfer Steuerberater

KHS Audit and Valuation GmbH

The Company is represented by:
Andreas Kempis
Johannes Matthias Kleinlosen

Partnership register (KHS Kempis Kleinlosen Partnerschaftsgesellschaft mbB Wirtschaftsprüfer Steuerberater)
Register court: Local Court Essen
Registration number: PR 2952

Commercial register (KHS Audit and Valuation GmbH Wirtschaftsprüfungsgesellschaft)
Register Court: Local Court Cologne
Commercial register number: HRB 102882

UStId. no:
VAT ID No.: DE 212751157

Office address:
Wilhelm-von-Capitaine Str. 20
D-50858 Cologne
Phone: +49 (221) 94885 0
Fax: +49 (221) 94885 25


Responsible according to § 55 Abs. 2 RstV (V.i.S.d.P.):
Andreas Kempis
Johannes Matthias Kleinlosen

Data protection officer:
WP/StB Andreas Kempis
Wilhelm-von Capitaine-Str. 20
50858 Cologne
Phone: +49 (221) 94885 0

Professional liability insurance
HDI Insurance AG
HDI Platz 1
30659 Hannover

Area of application:
Insured is the professional activity in Germany, in the member states of the EU, in Turkey and in the states on the territory of the former Soviet Union, including Lithuania, Estonia and Latvia.


Job titles:
The legal professional titles "Tax consultant" and " Certified Public Accountant " were awarded in Germany.

Supervisory authorities:

Chamber of Tax Consultants Cologne
Corporation under public law

Gereonstraße 34-36
50670 Cologne
Phone: +49 221 33643 0
Fax: +49 221 33643 43


Chamber of Certified Public Accountants
Corporation under public law

Rauchstr. 26
10787 Berlin
P.O. Box 30 18 82
10746 Berlin
Phone: +49 30 726161 0
Fax: +49 30 726161 212



For Tax Consultants apply:
Tax consulting law (StBerG)
Implementing regulation to the tax consulting law (DVStB)
Professional code of conduct for Tax consultants (BOStB)
Tax Consultant fee regulation (StBVV)
The regulations can be viewed at the Federal Chamber of Tax Consultants (there under Downloads).


Apply to Certified Public Accountants:
Law on a professional code of conduct for Certified Public Accountants (Wirtschaftsprüferordnung - WPO) Examination regulations (PrüfO) Ordinance on the Design of the Seal of Certified Public Accountants and others (Seal Ordinance) Ordinance on the Professional Liability Insurance of Certified Public Accountants and Sworn Auditors (WPBHV) Professional statutes for Certified Public Accountants and sworn auditors The regulations can be viewed at the Chamber of Certified Public Accountants at (under Legal Provisions).


The protection of personal data is very important to us and we want you to feel safe when visiting our Internet pages. We process personal data collected during visits to our website exclusively in accordance with the statutory provisions, in particular in accordance with the EU Data Protection Basic Regulation (DSGVO).

Collection and storage of personal data when visiting the website
When you call up our website, the browser used on your end device automatically sends information to the server of our website. This information is temporarily stored in a so-called log file. The following information is recorded without your intervention and stored until it is automatically deleted: IP address of the requesting computer Date and time of access Name and URL of the retrieved file Website from which the access takes place (referrer URL), the browser used and, if applicable, the operating system of your computer

Name of your access provider
We process the data mentioned above for the following purposes: To ensure a smooth connection of the website Ensuring a comfortable use of our website Evaluation of system security and stability Other administrative purposes

Legal basis
Art. 6 para. 1 lit. f DSGVO serves as the legal basis for the data processing. The processing of the data is necessary for the provision of a website and thus serves to protect a legitimate interest of our company.

Storage period
As soon as the above-mentioned data is no longer required to display the website, it will be deleted. The collection of data for the provision of the website and the storage of the data in log files is mandatory for the operation of the website. There is therefore no possibility of objection on the part of the user. Further storage can be made in individual cases if this is required by law.

Passing on data

We only pass on your personal data to third parties if: you have given your express consent in accordance with Art. 6 para. 1 sentence 1 lit. a DSGVO this is legally permissible and required according to Art. 6 para. 1 sentence 1 lit. b DSGVO for the fulfilment of a contractual relationship with you there is a legal obligation under Art. 6 para. 1 sentence 1 lit. c DSGVO for the transfer the disclosure pursuant to Art. 6 para. 1 sentence 1 lit. f DSGVO is necessary to safeguard legitimate company interests and to assert, exercise or defend legal claims and there is no reason to assume that you have an overriding interest worthy of protection in not disclosing your data.

Use of cookies

We use cookies on our website. These are small files that are automatically created by your browser and stored on your end device (laptop, tablet, smartphone or similar) when you visit our site. Cookies do not cause any damage to your terminal device, do not contain viruses, Trojans or other malware. Information is stored in the cookie that is related to the specific terminal device used. This does not mean, however, that we obtain direct knowledge of your identity. The use of cookies serves on the one hand to make the use of our offer more pleasant for you. For example, we use so-called session cookies to recognize that you have already visited individual pages of our website. These are automatically deleted when you leave our site. In addition, we also use temporary cookies to optimize user-friendliness, which are stored on your end device for a certain defined period. If you visit our site again to use our services, we will automatically recognize that you have already been with us and what entries and settings you have made so that you do not have to enter them again. On the other hand, we use cookies to record the use of our website statistically and to evaluate it for the purpose of optimizing our offer for you. These cookies enable us to automatically recognize that you have already been on our site when you visit it again. These cookies are automatically deleted after a defined time. Most browsers accept cookies automatically. However, you can configure your browser so that no cookies are stored on your computer or so that a message always appears before a new cookie is created. Yet, completely deactivating cookies may mean that you cannot use all the functions of our website.

Legal basis
If you have given us your consent to the use of cookies based on a notice ("cookie banner") provided by us on the website, the legality of the use is additionally governed by Art. 6 para. 1 sentence 1 lit. a DSGVO.

Storage period
As soon as the data transmitted to us via the cookies is no longer required for the purposes described above, this information is deleted. Further storage may be carried out in individual cases if this is required by law.

Use of tracking and analysis tools

We use tracking and analysis tools to ensure that our website is continuously optimized and designed to meet your needs. Tracking measures also enable us to statistically record the use of our website by visitors and to further develop our online offering for you with the help of the insights gained. This tool records all page impressions as well as the number and country of origin of visitors per day. At the end of a calendar year, the individual data are combined into a data record for the entire year. This data record contains only the number of total page views and the number of visitors. All individual data is deleted.

Legal basis
These interests justify the use of the tracking and analysis tools according to Art. 6 para. 1 sentence 1 lit. f DSGVO.

Website analysis PIWIK/Matomo

We use the open source software Matomo for analysis and statistical evaluation of the use of the website. Information about visits to the website or visits to subdirectories of our website are used under a pseudonym (browser cookie, which does not allow any conclusion about an individual user) to evaluate, improve and display relevant content on the website. Cookies are text files that are stored on your computer when you visit the website and enable an analysis of your use of the website. The data - IP address, page from which the file was requested, date, time, browser type and browser settings, operating system, the pages you visited - are evaluated exclusively on web servers in Germany. This enables us to see, for example, from which city a website visitor comes, which browser type and operating system the website visitor uses, and which pages he has visited on the website. Under no circumstances can the data obtained be used to personally identify the visitor to this website. The collected data will only be used to improve the offer. For this reason, all IP addresses are shortened so that IP addresses are only processed in an anonymous form. There is no other use or transfer to third parties. You have the possibility to prevent that actions you take here are analysed and linked. This will protect your privacy but will also prevent the owner from learning from your actions and improve usability for you and other users.

On our website there may be the possibility to subscribe to a newsletter. In order to send you the newsletter regularly, we need the following information from you: E-mail address and personal form of address, if applicable Your data will not be passed on to third parties in connection with the sending of the newsletter. We use the so-called double opt-in procedure for the newsletter dispatch, i.e. we will only send you the newsletter if you confirm your registration beforehand via a confirmation e-mail sent to you for this purpose via the link contained in it. In this way we want to ensure that only you yourself, as the owner of the specified e-mail address, can subscribe to the newsletter. Your confirmation must be sent promptly after receipt of the confirmation e-mail, otherwise your newsletter registration will be automatically deleted from our database.

Legal basis
The processing of your e-mail address for the newsletter dispatch is based on. Art. 6 para. 1 lit. a DSGVO.

Storage period
Your e-mail address will be stored if you have subscribed to the newsletter. After you unsubscribe from the newsletter your e-mail address will be deleted. Further storage may be carried out in individual cases if this is required by law.

When you register for the closed area (Login)

To be able to use the services in the closed area on this page, we store and process your e-mail address and a freely selectable login name. You can voluntarily enter your first and last name in the user administration. If you terminate the cooperation, your data will be completely deleted from the system on the next working day following your termination date.

Google services

We use services on our website from Google, Google Ireland Limited ("Google"), Gordon House, Barrow Street, Dublin 4, Ireland. By integrating these services, Google may also process personal data. It cannot be excluded that the information may also be transferred to servers in a third country and processed there.

At, Google undertakes to comply with the EU-US Privacy Shield Framework and the Swiss-US Privacy Shield Framework on the collection, use and storage of personal data from EU member states and Switzerland respectively. Google and its wholly owned subsidiaries in the U.S. have issued a statement of privacy shield principles - see also

We ourselves have no influence on what data Google collects and processes. If you had to register a Google account to use analysis and other services, Google may add the processed information to your account and treat it as personal data, depending on your account settings, see

Your cookie and Google account settings (e.g. delete cookies, block cookies, etc.) determine your own privacy. For more information, please refer to Google's privacy policy, which can be found here: For information on Google's privacy settings, please see

Google Maps and Google Fonts
This website uses Google Fonts and Google Maps, services of Google Inc. The integration of these services is done by a server call, usually a Google server in the USA. This tells the server which internet page you have visited. In addition, the IP address of the browser of the end device of the visitor to this website is stored by Google. Further information can be found in the Google data protection information, which can be accessed via the following links:

Hints for the use of videos

Our website may contain videos from the Google-operated YouTube site, from specialist information providers such as Deubner, DATEV, etc. When you visit one of the sites equipped with videos, a connection to the servers of the respective information provider is established. Your surfing behaviour is communicated to the respective server via your IP address. You can only prevent this by not viewing the video or logging out of your possible account on YouTube videos. YouTube also offers further information on the handling of user data in a separate privacy policy at:

Applicant data

Through our website it is possible to apply by e-mail. If you send us your application data, the purpose of processing is to find a suitable applicant from the data sent in. The legal basis for the processing of your e-mail address is Art. 6 para. 1 letter f) DSGVO.

Deletion of data
Your data will only be stored until the personnel decision is made. After that your data will be deleted.

Information on the use of social networks
As far as we offer links to external social networks on our website, these are marked e.g. as logos or with the addition "Like". If these links are followed by a click, plugins are usually activated, and your browser establishes a direct connection with the servers of the respective social network. If you follow these links and register there, the information that you were on our website will be forwarded to the respective social network. As a rule, the social network operator can assign your visit to our website to your account and store it on web servers abroad. We have no influence on the scope of data collection, the processing of your personal data by the social networks and your rights in social networks. Before visiting a social network, please inform yourself about the data protection conditions that apply there.

Rights of affected persons

You have the right:
to request information about your personal data processed by us in accordance with Art. 15 DSGVO. In particular, you may request information on the purposes of processing, the category of personal data, the categories of recipients to whom your data has been or will be disclosed, the planned storage period, the existence of a right of rectification, cancellation, limitation of processing or opposition, the existence of a right of appeal, the origin of your data, if not collected by us, as well as the existence of automated decision making including profiling and, if applicable, meaningful information on the details thereof;

in accordance with Art. 16 DSGVO, to immediately demand the correction of incorrect or incomplete personal data stored by us.

In accordance with Art. 17 DSGVO to demand the deletion of your personal data stored with us, unless the processing is necessary to exercise the right to freedom of expression and information, to fulfil a legal obligation, for reasons of public interest or to assert, exercise or defend legal claims

pursuant to Art. 18 DSGVO, to demand the restriction of the processing of your personal data, insofar as the accuracy of the data is disputed by you, the processing is unlawful, but you refuse to delete it and we no longer require the data, but you require it for the assertion, exercise or defence of legal claims or you have lodged an objection to the processing pursuant to Art. 21 DSGVO;

in accordance with Art. 20 DSGVO, to receive your personal data that you have provided us with in a structured, common and machine-readable format or to request that it be transferred to another responsible party.

pursuant to Art. 7 para. 3 DSGVO, to revoke your consent to us at any time. As a result, we may no longer continue the data processing based on this consent in the future and

in accordance with Art. 77 DSGVO to complain to a supervisory authority. As a rule, you can contact the supervisory authority at your usual place of residence or workplace or at our registered office.

Right of objection

If your personal data are processed based on legitimate interests pursuant to Art. 6 para. 1, sentence 1, letter f) DSGVO, you have the right to object to the processing of your personal data pursuant to Art. 21 DSGVO, if there are reasons for doing so arising from your particular situation or if the objection is directed against direct marketing. In the latter case, you have a general right of objection, which will be implemented by us without specifying a special situation.

If you wish to exercise your right of revocation or objection, simply send us an e-mail.


We use the common SSL (Secure Socket Layer) procedure within the website visit in connection with the highest encryption level supported by your browser. Usually this is a 256-bit encryption. If your browser does not support 256-bit encryption, we use 128-bit v3 technology instead. You can tell whether an individual page of our website is being transmitted in encrypted form by the closed display of the key or lock symbol in the lower status bar of your browser.

We also use suitable technical and organizational security measures to protect your data against accidental or deliberate manipulation, partial or complete loss, destruction or unauthorized access by third parties. Our security measures are continuously improved in line with technological developments.


Liability for contents
We create the contents of our website with due care. However, we cannot assume any liability for the correctness, completeness and topicality of the contents. According to § 7 para. 1 TMG we are responsible for our own contents according to the general laws. We assume no responsibility for decisions made by the user based on the aforementioned information. All contents are intended for general information purposes and do not constitute a business, accounting, legal or other consulting service. They are not suitable to replace individual advice by competent persons considering the specific circumstances of the individual case. According to §§ 8 to 10 TMG we are not obliged as a service provider to monitor transmitted, temporarily stored or stored external information or to search for circumstances that indicate illegal activity. Obligations to remove or block the use of information according to general laws remain unaffected. However, liability in this respect is only possible from the time of knowledge of a concrete infringement. If we become aware of any such violations, we will remove the content in question immediately.

Liability for links
Our website also refers to numerous external offers on the Internet. The contents of the linked websites are designed by institutions and/or companies over which we have no influence. We do not adopt the contents listed there as our own. No liability is assumed for the offers of third parties. Should you find dubious or illegal content on this website or on those linked to it, we would be grateful for a corresponding note. However, as soon as there are clear indications of legal violations, we will immediately remove the corresponding link.

Liability e-mail
The sending of e-mails to us from our website does not have a deadline preserving effect. At this point, we would also like to point out that communication by e-mail over the Internet is insecure and that there is a possibility of third parties gaining access to and manipulating data. We therefore kindly ask for your understanding that we are not liable for the content or manipulation of e-mails. In our office we take all reasonable precautions to protect against viruses. In the mutual interest of smooth communication, we ask you to also use virus software and, as a matter of principle, to check file attachments to e-mails before sending or opening them with a virus program, as we do not accept any liability for damage that may occur as a result of any viruses.

The layout of the homepage, the graphics and pictures used, the collection and the individual contributions are protected by copyright. We reserve all rights, including the rights of photomechanical reproduction, the duplication and distribution via special processes (e.g. data processing, data carriers, data networks), in whole or in part.

Out-of-court settlement of disputes - information according to §§ 36 and 37 VSBG
We do not take part in any dispute resolution proceedings with a consumer arbitration board. Upon request, our competent supervisory authorities mediate in disputes between members of the chamber and their clients, e.g. in connection with a fee invoice or the failure to issue documents. In this case it is a mediation procedure. We do not take part in other mediation procedures. The European Commission has set up an internet platform for the extrajudicial online settlement of consumer disputes concerning contractual obligations arising from purchase and service contracts concluded online. You can access the platform via the following link: