We would like to thank you for your kind support in creating the imprint:
Attorney at Law Prof. Dr. Klaus Sakowski (,

Main areas of activity: Computer and online law, commercial law as well as:
Attorney at Law and Civil Engineer Sebastian Heene (,
Main areas of activity: Architectural and engineering law, civil building law, employment law.

Person responsible for the presentation according to § 18 para. 2 MStV:

Dr. Johannes Fiala
Attorney at Law Dr. Johannes Fiala,
MBA (England), MM (Federal Republic of Germany)

Phone: +49 (0)89 / 17 90 90 – 0
Skype: Dr. Johannes Fiala PhD
Fax: +49 (0)89 / 17 90 90 – 70
E-Mail: info(at)

(USt-ID: DE130282966)

responsible editor:
Attorney at Law Dr. Johannes Fiala

Editorial office address:
Fasolt-Straße 7
80639 Munich
E-Mail: info(at)

Youth Protection Officer (§ 12 V MDStV, ƒ 7 a GjSM):

Dr. Johannes Fiala

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Non-binding nature of the information

The firm checks and updates the information on its own websites. Despite all care taken, data may have changed in the meantime. The contributions reflect only the opinion of the respective author.

No liability or guarantee is therefore assumed for the topicality, correctness or completeness of the information provided.

Non-binding nature of information

Oral and written information provided outside a client relationship is not binding. The information provided on this website is of a general nature and does not constitute legal advice, particularly in individual cases.

Furthermore, the law firm reserves the right to make changes or additions to the information provided.

Information according to the Consumer Dispute Settlement Act (VSBG) and the ODR Directive

Gem. According to § 36 I VSBG we must indicate whether or not we are prepared to participate in arbitration proceedings in the event of a dispute with our clients. Since we prefer to argue for our clients and not against our clients, we usually resolve any disagreements with our clients face to face, so that no disputes arise in the first place. If, in extreme cases, the amicable options should not have led to a solution, we believe that conciliation proceedings will not help any more; the disputed question must then also be clarified in court. In line with the CDBG, we therefore make it clear that we will not participate in conciliation procedures. The competent consumer arbitration board would otherwise be the arbitration board of the bar, Neue Grünstr. 17, 10179 Berlin, can be reached on the Internet at This would be competent for disputes up to 50,000.00 euros. According to the so-called ODR Directive, as a precaution we also have to provide a link to the European Online Dispute Resolution Platform, which you can reach at You will find our e-mail address under the menu item “Contact”.


All contributions and illustrations published on this home page/website are protected by copyright.

Any use not permitted by copyright law requires the prior consent of the provider. This applies in particular to copying, editing, translation, storage, processing or reproduction of contents in databases or other electronic media and systems. Photocopies and downloads of web pages may only be made for personal, private and non-commercial use.

Reprinting in print media is only permitted free of charge if the source is indicated.
Voucher copy is requested.
SOME RIGHTS RESERVED – see Creative Commons

In the sense of free network society (Professor Lawrence Lessing, Stanford Law School, the texts on this website are subject to the regulations of the non-profit organization “Creative Commons ( According to this rule applies:

a) Release, if the author is named in the event of further use (“attribution”).
b) Release, for non-commercial purposes (“No commercial use”).
c) Release, if the work is further used unprocessed (“No processing”).

In all other respects we ask for previous inquiry.

Picture credits

Classic laptop in library – Stockphoto –

Justitia – Stockphoto –

Judge’s hammer, scales of justice and law books – Stockphoto –


These home pages contain information and expressions of opinion; as far as proper names of organizations and/or personalities are contained there, they are not original pages of the mentioned organization and/or personalities:

If you should find here in particular the page “Marcus Tullius Cicero Roman politician and philosopher * 3.1.106 – 7.12.43 B.C.”, this is not a website created by Cicero himself, even if some search engines consider HTML to be Latin.

Communication via e-mail

Communication via e-mail can have security gaps. The e-mails can be destroyed, delayed and/or read by Internet users on their way.

If we receive an e-mail from you, we assume that we are entitled to reply by e-mail. Otherwise, you must expressly refer to another form of communication. On request and by arrangement, we are happy to cryptographically encrypt messages.

Professional legal information

Service provider i. S. d. § 5 Abs. 1 No. 1 TMG:
Attorney at Law Dr. Johannes Fiala, Fasolt-Straße 7, 80639 Munich, Germany

Contact i. S. d. § 5 Abs. 1 No. 2 TMG:
Phone: +49 (0)89 / 17 90 90-0, Fax +49 (0)89 / 17 90 90-70, E-Mail: info(at)

Supervision, § 5 Abs. 1 No. 3 TMG:
Bar Association for the Higher Regional Court District of Munich, Tal 33, 80331 Munich,

Value added tax identification number, § 5 Abs. 1 No. 6 TMG:
DE 130 282 966

Professional title, § 5 Abs. 1 No. 5b TMG:
Rechtsanwalt (awarded in the Federal Republic of Germany), RA Dr. Johannes Fiala at the same time Master of Business Administration (awarded in Wales, Cardiff) and Master of Mediation (awarded in the Federal Republic of Germany).

Professional legal regulations, § 5 Abs. 1 No. 5c TMG:

  • Federal Lawyers’ Act (BRAO),
  • Professional Code for Lawyers (BORA),
  • Specialist Attorney Regulations (FAO),
  • Lawyers’ Fees Act (RVG),
  • Rules of Professional Conduct of Lawyers in the European Community (CCBE),
  • Law on the activities of European lawyers in Germany (EuRAG),
  • The Federal Lawyers´Act,
  • Law Implementing the Directives of the European Community pertaining to the professional law regulating the legal profession,
  • Anti-Money Laundering Act (GwG): Internal security measures – Order of the Federal Bar Association according to § Article 9 paragraph. 4 Clause 2 AMLA (BRAK-Mitt. 2009, 21 f.),
  • Recommendations for lawyers with regard to the provisions of the Anti-Money Laundering Act (GwG) and money laundering, § 261 StGB,
  • List of equivalent third countries by §§ Article 5 paragraph. 2 No. 1 and 3, 6 paragraph. 2 No. 2, 7 par.1 and Article 12, paragraph. 1 No 2 and 4 AMLA and Summary record,
  • Guidelines of the Austrian Bar Association, to be read at
  • Tax Consultancy Act (StBerG),
  • Implementing Regulation (DVStB),
  • Tax consultant fee regulation (StBGebV),
  • Professional code of conduct of the Federal Chamber of Tax Consultants (BOStB),
  • Technical adviser order, to read up under
  • Auditors’ Code (WPO),
  • Public Accountant Act (WPO),
  • Auditor Professional liability insurance regulation (WPBHV),
  • Ordinance on the Auditing of Auditors (WiPrPrüfV),
  • Ordinance on the Crediting of Auditors’ Exams (WPAnrV),
  • Professional statutes for auditors/sworn auditors (BS WP/vBP),
  • Statutes for quality control,
  • Rules of Procedure Special investigations irrespective of the cause,
  • Directive 2006/43/EC of the European Parliament and of the Council of May 17th 2006 (Statutory Audit Directive),
  • Recommendation of the EU Commission of May 6th 2008 on external quality assurance for statutory auditors and audit firms that audit public interest entities
  • Recommendation of the EU Commission of June 5th 2008 on the limitation of the civil liability of statutory auditors and audit firms. Read more at

Editor's note

In publications we generally use the masculine form of personal names for reasons of reading flow. In principle, this means women and men – if the content is applicable.