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Responsible for the contents of these web pages:

nesemann & grambeck
umsatz | steuer | beratung
Steuerberatungsgesellschaft mbH 


Südportal 3
22848 Norderstedt
Phone: +49 (0)40 / 41 62 26 450
Fax: +49 (0)40 / 41 62 26 459
German VAT identification number: DE 815452723


Managing director:
Diplom-Finanzwirt Carsten Nesemann, tax consultant
Diplom-Volkswirt Dr. Hans-Martin Grambeck, tax consultant

Registered seat: Norderstedt
Commericial register: Kiel
HRB: 17257 KI


Responsible Supervisory Authority
Steuerberaterkammer Schleswig-Holstein, Hopfenstraße 2d, 24114 Kiel,


Professional Law
Our activities are subject to the following professional regulations and laws:

  • Steuerberatungsgesetz
  • Rules on the implementation of the Steuerberatungsgesetz
  • Berufsordnung [Professional standards]
  • Tax consultants’ fees regulations

You will find the regulations under 


General Terms and Conditions
We carry out our services in accordance with the Allgemeine Auftragsbedingungen für Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften [General Terms and Conditions for Tax Consultants, Fiscal gents, and Tax Consultancy Firms] issued by the Verlag des Wissenschaftlichen Instituts der Steuerberater ( We would be pleased to send you a copy on request.


In spite of the most careful checking, we cannot accept liability for the correctness, completeness, or practical implementation of the information published on this website. All the information contained on the site serves exclusively to provide information on our services and does not in any way constitute legal advice. We cannot accept responsibility for any damages incurred as result of applying any of this information without our knowledge.

We do not check the content of external links that may be linked to the site. All liability with regard to using such links or trusting in their accuracy is therefore excluded.


Copyright in the pages, screens, information, and all material in their arrangement, included in the site is owned by nesemann & grambeck umsatz I steuer I beratung. Content on the site may not be duplicated, distributed, published – in particular by way of downloading, saving or printing – without the express prior written permission of nesemann & grambeck umsatz I steuer I beratung.


Applicable Law
The information contained on the site or any disputes that may arise from the content on the site or in any way in connection with it is governed and shall be regulated under the law of the Federal Republic of Germany.



Konzept & Realisation
Die WG Werbeagentur

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