According to § 5 TMG:

JSW Rechtsanwälte Meyer-Jüres Baldus Walter PartG mbB
(hereinafter also “JSW Rechtsanwälte”)

Salierring 32
50677 Cologne

Postal address:
PO Box 10 19 53
50459 Cologne

Phone +49(0)221/9999 59-0
Fax +49(0)221/9999 59-59

Registered office and registration:
Cologne, District Court Essen PR 2105

Responsible for the content according to §6 MDStV: Axel Walter

Sales tax identification number: DE 122 723 950

Professional regulations
All lawyers are members of the Cologne Bar Association, Riehler Straße 30, 50668 Cologne, The legal professional title is “Rechtsanwalt”.

All lawyers are admitted to the bar in the Federal Republic of Germany. The lawyers professional activities are governed in particular by the following regulations: Federal Lawyers’ Act (BRAO), Professional Code of Conduct for lawyers (BORA), Specialist Lawyers Act (FAO), Lawyers Fees Act (RVG), Code of Professional Conduct for Lawyers in the European Community (CCBE Profes-sional Rules).
The above regulations as well as supplementary information on professional law can be found in full text on the homepage of the Federal Bar Association at under the heading of professional law (“Berufsrecht”).

Mr. Jürgen Michels is also member of the Chamber of Tax Consultants (Steuerberaterkammer) in Cologne (Volksgartenstraße 48, 50677 Köln) and of the Chamber of Public Accountants (Wirtschaftsprüferkammer), Rauchstraße 26, 10787 Berlin.

Mr. Jürgen Michels additionally is entitled to use the professional title “Steuerberater” (“tax consultant”) and is admitted in Germany.
Tax consultants are subject to the professional rules imposed on their profession, in particular the Law on Tax Consultancy, the Regulations Implementing the Tax Consultants’ Act (Steuerberatergesetz), the Professional rules and Regulations for Tax Consultants (Berufsordnung für Steuerberater) and the Tax Consultants’ Fee act (Steuerberatergebührenverordnung). The above regulations as well as supplementary information on professional law can be found on the website of the Federal Chamber of Tax Consultants (
Auditors are subject to the professional rules imposed on their profession, es-pecially the Accountancy Regulations (Wirtschaftsprüfungsordnung), the Professional Statutes of Accountants/Certified Auditors (Berufssatzung der Wirtschaftsprüfer/vereidigten Buchprüfer), the Statutes for Quality Control (Satzung für Qualitätskontrolle), the Regulation on Document Seals (Siegelverordnung) and the Regulation on Accountants‘ Professional Liability Insurance (Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung). You can find these and other professional rules and regulations on the Internet under

Professional Liability Insurance
According to the Federal Lawyers’ Act, lawyers are obliged to maintain profes-sional liability insurance. The minimum insurance amount for professional indemnity insurance for a partnership with limited professional liability is EUR 2,500,000.00 for each insured event. Details can be found in §§ 51,51a BRAO.

Professional liability insurance of the professionals:
ERGO Insurance AG, Victoriaplatz 1, 40198 Dusseldorf

Out-of-court settlements
In all disputes between lawyers and their clients there is the possibility upon request for extrajudicial mediation at the Regional Bar Association Cologne (pursuant to § 73 Section 2 Nr. 3 in connection with § 73 Section 5 BRAO) or at the arbitration board of the bar (§ 191 f BRAO) at the Federal Bar Association, which you can find on the internet on the homepage of the Federal Bar Association (, E-Mail:

The information contained on this website serves only to introduce JSW Rechtsanwälte and does not constitute legal advice, nor can replace legal advice.

Despite careful content control, JSW Rechtsanwälte assumes no warranty for the currency, correctness and completeness of the information provided on this website.
The same applies to the contents of external websites to which reference is made directly and indirectly in this website by means of hyper-links, the contents JSW Rechtsanwälte is unable to influence.

Liability for contents
The contents of our pages were created with the greatest care. For the correctness, completeness and topicality of the contents we can take over however no guarantee. As a service provider we are responsible according to § 7 Abs.1 TMG for our own contents on these pages according to the general laws. According to §§ 8 to 10 TMG we are not obliged as a service provider to monitor transmitted or stored third-party information or to investigate circumstances that indicate illegal activity. Obligations to remove or block the use of infor-mation in accordance with general laws remain unaffected by this. However, liability in this respect is only possible from the time of knowledge of a concrete violation of the law. As soon as we become aware of such infringements, we will remove the content immediately.

Liability for links
Our offer contains links to external websites of third parties, on whose contents we have no influence. Therefore, we cannot assume any liability for these external contents. The respective provider or operator of the pages is always responsible for the contents of the linked pages. The linked pages were checked for possible legal infringements at the time of linking. Illegal contents were not recognizable at the time of linking. A permanent control of the contents of the linked pages is not reasonable without concrete evidence of an infringement. As soon as we become aware of any legal infringements, we will remove such links immediately.

The contents and works on these pages created by the site operators are subject to German copyright law. Duplication, processing, distribution and any form of commercialization of such material beyond the scope of the copyright law shall require the prior written consent of its respective author or creator. Downloads and copies of these pages are only permitted for private, non-commercial use. Insofar as the content on this site was not created by the operator, the copyrights of third parties are respected. In particular, contents of third parties are marked as such. Should you nevertheless become aware of a copyright infringement, please inform us accordingly. As soon as we become aware of any infringements, we will remove such content immediately.