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here.: https://cms.law/en/gbr/
here.: https://cms.law/en/ita/
here.: https://cms.law/en/media/local/cms-cmno/images/other/cms-cmno-privacy-notice-june-2026
here: https://cms.law/admin/dpcms/ang/about-us/about-cms
here: https://cms.law/de/content/download/412651?fieldIdentifier=file&filename=Datenschutzhinweise-Notar.pdf
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here: https://cms.law/en/are/
here: https://cms.law/en/aut/
here: https://cms.law/en/bel/footer-configuration/privacy-notice/privacy-policy-cms-belgium
here: https://cms.law/en/bgr/
here: https://cms.law/en/bih/
here: https://cms.law/en/che/
here: https://cms.law/en/chl/
here: https://cms.law/en/chn/
here: https://cms.law/en/col/
here: https://cms.law/en/cze/
here: https://cms.law/en/deu/office/mountain-view-usa
here: https://cms.law/en/esp/
here: https://cms.law/en/gbr/publication/cameron-mckenna-and-nn-statement-of-investment-principles
here: https://cms.law/en/hrv/
here: https://cms.law/en/hun/
here: https://cms.law/en/ken/
here: https://cms.law/en/lux/
here: https://cms.law/en/mar/
here: https://cms.law/en/media/international/files/other/personvernerklaering-eksterne
here: https://cms.law/en/media/local/cms-cmno/files/other/cms-cameron-mckenna-nabarro-olswang-privacy-policy-20242
here: https://cms.law/en/media/local/cms-cmno/files/other/cms-cmno-complaints-handling-policy-2026
here: https://cms.law/en/media/local/cms-cmno/files/other/cms-cmno-supplier-code-of-conduct
here: https://cms.law/en/media/local/cms-cmno/files/publications/other/tax-strategy-poland
here: https://cms.law/en/media/local/cms-cmno/images/other/cms-cmno-privacy-notice-june-2026
here: https://cms.law/en/media/local/cms-wis/files/other/personuppgiftspolicy-cms-wistrand-15mar24
here: https://cms.law/en/media/local/cms-wis/files/other/privacy-policy-cms-wistrand-15mar24
here: https://cms.law/en/media/local/cms-wis/files/other/terms-and-conditions-applicable-cms-wistrand-2025-eng
here: https://cms.law/en/media/local/cms-wis/files/other/terms-and-conditions-applicable-cms-wistrand-2025-sv
here: https://cms.law/en/mex/
here: https://cms.law/en/mkd/
here: https://cms.law/en/mne/
here: https://cms.law/en/moz/
here: https://cms.law/en/nld/
here: https://cms.law/en/omn/
here: https://cms.law/en/per/
here: https://cms.law/en/pol/
here: https://cms.law/en/prt/
here: https://cms.law/en/rou/
here: https://cms.law/en/sgp/
here: https://cms.law/en/srb/
here: https://cms.law/en/svk/
here: https://cms.law/en/svn/
here: https://cms.law/en/swe/
here: https://cms.law/en/tur/
here: https://cms.law/en/ukr/
here: https://cms.law/en/zaf/
here: https://cmsgermany.integrityline.com/setup
here: https://eur02.safelinks.protection.outlook.com/?url=https%3A%2F%2Fcms.law%2Fen%2Fhkg%2F&data=05%7C02%7CHania.Ahmed%40cms-cmno.com%7C750f3657b3cb404ad59c08dd3bc21040%7C8ddab29711af4f76b704c18a1d2b702f%7C0%7C0%7C638732426874399654%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=8SVrWgxhVweMAkgUVObQsAWhnO%2Bc3MZGYN40coEkHo0%3D&reserved=0
here: https://fasadv.com.br/pt/bra/
http://ec.europa.eu/consumers/odr/: http://ec.europa.eu/consumers/odr/
http://www.berliner-notarkammer.de/: http://www.berliner-notarkammer.de/
http://www.bnotk.de/Notar/Berufsrecht/index.php: http://www.bnotk.de/Notar/Berufsrecht/index.php
http://www.legalombudsman.org.uk.: http://www.legalombudsman.org.uk.
http://www.oaang.org/.: http://www.oaang.org/
http://www.sak-sas.bg/en.: http://www.sak-sas.bg/en
http://www.scottishlegalcomplaints.com/: http://www.scottishlegalcomplaints.com/
http://www.vas.bg/en/: http://www.vas.bg/en/
http://www.verbraucher-schlichter.de: http://www.verbraucher-schlichter.de/
https://auditorcos.org.uk/home/taxation/disputed-accounts: https://auditorcos.org.uk/home/taxation/disputed-accounts
https://cms.law/en/aut/personalised-updates
https://cms.law/en/deu/list-of-partners: https://cms.law/de/deu/list-of-partners
https://cms.law/en/deu/list-of-partnersberlin: https://cms.law/de/deu/list-of-partners
https://www.notarkammer-ffm.de/: https://www.notarkammer-ffm.de/
https://www.rakwien.at/: https://www.rakwien.at/
statement regarding its compliance with s172 (1) of Companies Act can be found here.: https://cms.law/en/media/local/cms-cmno/files/other/cms-cameron-mckenna-nabarro-olswang-services-limited-statement-regarding-compliance-with-s172-1-of-companies-act-2025
www.brak.de: http://www.brak.de/
www.bstbk.de: http://www.bstbk.de/
www.lawscot.org.uk: http://www.lawscot.org.uk
www.schlichtungsstelle-der-rechtsanwaltschaft.de: http://www.schlichtungsstelle-der-rechtsanwaltschaft.de/
www.sra.org.uk.: http://www.sra.org.uk
简体中文: https://cms.law/zh/chn/

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Legal Information
Overview
CMS is an international organisation of independent law firms (
"CMS Member Firms"
).
CMS LTF Limited (
"CMS LTF"
) is a company limited by guarantee incorporated in England & Wales (no. 15367752) whose registered office address is at Cannon Place, 78 Cannon Street, London, EC4N 6AF, United Kingdom. CMS LTF coordinates the CMS organisation.
Although CMS is an organisation of independent law firms, for marketing and search engine optimisation purposes we use the words “law firm” on our website as an abbreviated way of describing CMS.
This website at cms.law (the
“Website”
) is owned and operated by CMS Legal Services EEIG/EWIV (
“CMS EEIG”
).
CMS EEIG provides services to CMS Member Firms. It has its head office at: Neue Mainzer Straße 2–4, 60311 Frankfurt, Germany. The contact email address for CMS EEIG is:
[email protected]
. Its contact telephone number is: +49 69 717 010. Its VAT no. is: DE 257 695 176 and it is registered in the commercial register of Frankfurt am Main Local Court under registration number HRA 44853. The director that has the power to represent CMS EEIG is: Isabel Scholes.
Details of each CMS Member Firm and their connected businesses (
"CMS Offices"
) can be found by accessing the relevant country links on this webpage.
Neither CMS LTF nor CMS EEIG provides client services. Such services are solely provided by CMS Offices in their respective jurisdictions.
CMS LTF, CMS EEIG and each of the CMS Member Firms are separate and legally distinct entities, and no entity has any authority to bind any other. CMS LTF, CMS EEIG and each CMS Member Firm are liable only for their own acts or omissions and not those of each other.
Country specific information
Albania
Angola
Austria
Belgium
Bosnia-Herzegovina
Brazil
Bulgaria
Chile
China
Colombia
Croatia
Czech Republic
France
Germany
Hong Kong
Hungary
India
Ireland
Italy
Luxembourg
Kenya
Mexico
Montenegro
Macedonia
Morocco
Mozambique
Monaco
Norway
Oman
Netherlands
Poland
Portugal
Peru
Serbia
Singapore
Romania
Slovenia
South Africa
Slovakia
Spain
Sweden
Switzerland
Turkiye
United Arab Emirates
United Kingdom
Ukraine
United States of America
Albania
CMS provides client services in Albania through the locally registered company CMS Adonnino Ascoli & Cavasola Scamoni Sh.p.k, which is entirely owned by CMS Adonnino Ascoli & Cavasola Scamoni, a CMS Member Firm based in
Italy
.
CMS Adonnino Ascoli & Cavasola Scamoni Sh.p.k is an Albanian limited liability company with registered NUIS and VAT number: K91426008U. Our address is at: Rr. “Dëshmorët e 4 Shkurtit” Red Building – 1 Floor – no. 22 Tirana 1019, Albania (telephone number: +355 4 4302123, email address:
[email protected]
).
Further information about CMS’s presence in Albania can be found
here
.
Angola
CMS LBR – LBR Advogados, Sociedade de Advogados, RL
. Is na Angolan Law Firm with which CMS is associated.
The firm is subject to regulation by the Angolan Bar Association. More information on the Angolan Bar Association can be found at:
http://www.oaang.org/.
Further information about CMS’s presence in Angola can be found
here
.
Terms of Use
Application of the Terms
The content of this website is made available as a way to present general information and does not constitute any sort of legal assistance on behalf of CMS LBR. This website is merely informative and does not contain any advertising content. CMS LBR authorizes temporary download and storage of this website contents to be seen in a personal or professional computer. Reproductions, permanent storage or retransmission of this website contents are expressly forbidden, unless there is previous consent and in writing by CMS LBR.
Responsibility Limits
Unless it is explicitly stated in the Law, CMS LBR declines all responsibilities and will not be accountable by any damage resulting from:
The use of all information, opinion, contents and/or materials contained in this Website or made available in connection with this Website; or
Interruption or delay in access, use or inability to use or access this Website
Including without limit profit loss, sales, business or revenue, data losses, business interruptions, goodwill or reputation.
We exclude all conditions, guarantees and representations with regards to this Website, expressly or implicitly, to the maximum extent of the applicable Law.
Intellectual Property Rights
CMS LBR owns or licenses all intellectual property rights contained in this website, namely all materials or contents published and made available. The mentioned contents are protected by Law and international treaties on copyrights and other intellectual property rights. All rights are reserved.
Virus and Compatibility
CMS LBR has adopted the adequate measures to detect any computer virus but cannot assure that this Website is safe from malfunctions, defects, bugs and viruses or that the Website will work correctly and according to what is expected, at any given moment. CMS LBR will not be accountable for any loss or damage that occurs as a result of a virus.
The user is responsible for its own information technology configuration, computer programs and platforms through which he accesses our Website and protect them with its own anti-virus software, firewalls and any other technical measures considered necessary. CMS LBR gives no guarantees concerning this website compatibility with the user’s information technology, computer programs and platforms.
The user should abstain from using our Website to any ends other than the ones contained in these Terms of Use and abstain to knowingly introduce any virus like trojans, worms, logic bombs, keystroke loggers, spyware, adware and/or any harmful programs or similar computer codes designed to adversely affect the functioning of any software or hardware or that is in anyway malicious or technologically harmful.
Changes to Terms of Use
CMS LBR reserves itself the right to change the present Terms of Use whenever it considers necessary to do so.
When and if CMS LBR changes Terms of Use, it shall publish the new terms in the Website. Please verify the Terms of Use regularly. Subject to the applicable Law, all changes will come into force as soon as the updated Terms of Use are published by CMS LBR.
Austria
CMS provides client services in Austria through an office operated by the CMS Member Firm, CMS Reich-Rohrwig Hainz Rechtsanwälte GmbH.
CMS Reich-Rohrwig Hainz Rechtsanwälte GmbH is an Austrian company with limited liability and registered in the commercial register of the Commercial Court Vienna with number FN 271452w. The principal address is Gauermanngasse 2, 1010 Vienna (telephone number: +43 1 40443-0, email address:
[email protected]
).
CMS Reich-Rohrwig Hainz Rechtsanwälte GmbH is registered in Austria for VAT purposes under registration number ATU62158925.
CMS Reich-Rohrwig Hainz Rechtsanwälte GmbH is authorized and regulated by the Vienna Bar. The professional rules enforced by the Vienna Bar can be found at
https://www.rakwien.at/
.
The purpose of CMS Reich-Rohrwig Hainz Rechtsanwälte GmbH is to practise law, especially continuing the company CMS Reich-Rohrwig Hainz Rechtsanwälte (GesbR).
Managing Partner: Dr. Bernt Elsner, Dr. Egon Engin-Deniz, Dr. Gregor Famira, Dr. Clemens Grossmayer, Dr. Bernhard Hainz, Dr. Günther Hanslik, Dr. Peter Huber, LL.M., Dr. Johannes Juranek, Mag. Daniela Karollus-Bruner, MMag. Robert Keisler, Dr. Sibylle Novak, Mag. Stefan Paulmayer, Lukas Peissl-Lewisch, LL.M, Dr. Radivoje Petrikic, Dr. Andrea Potz, Dr. Alexander Rakosi, LL.M., LL.M. Dr. Gabriela Staber, LL.M., Lukas Peissl-Lewisch, LL.M, Dr. Nikolaus Weselik, Dr. Jens Winter, Dr. Christoph Wolf, Dr. Döne Yalçın, Arno Zimmermann, LL.M., Dr. Martin Zuffer.
This Website is a communication medium, which is targeted at clients and other people who are interested in legal issues.
Further information about CMS’s presence in Austria can be found
here
.
Belgium
CMS provides client services in Belgium through the CMS Member Firm, CMS DeBacker srl.
CMS DEBACKER SRL (RPM/RPR Brussels BE0430.408.301)
Brussels office: Chaussée de La Hulpe 178, B - 1170 Brussels, Belgium, VAT: BE 0430 408 301
Antwerp office: Lemanstraat 55, 2018 Antwerp, Belgium, VAT: BE 0430 408 301
Further information about CMS’s presence in Belgium can be found
here
.
The privacy policy that applies to job applicants and clients who instruct CMS DeBacker SRL/BV and its associated offices can be found
here
.
Bosnia-Herzegovina
CMS provides client services in Bosnia-Herzegovina through an office that is operated by local partner, Ms. Andrea Zubović-Devedžić and Mr. Indir Osmić in cooperation with CMS Reich-Rohrwig Hainz d.o.o. We also have associated offices in other countries. Details of the CMS offices operating in each country can be found by accessing the relevant country links on this webpage.
CMS Reich-Rohrwig Hainz d.o.o. provides client services in Bosnia and Herzegovina through an office in Sarajevo, registered in the Registry of business entities of the Municipal court in Sarajevo, under registration number: 65-01-0100-07. Our principal address is Fra Andjela Zvizdovica 1, 71 000 Sarajevo, Bosnia and Herzegovina.
CMS Reich-Rohrwig Hainz d.o.o Sarajevo is registered in Bosnia and Herzegovina for VAT purposes under registration number 201280970000.
Further information about CMS’s presence in Bosnia-Herzegovina can be found
here
.
Brazil
FAS Advogados is a Brazilian Law Firm. It has its head office at: Rua Gomes de Carvalho, 1507, 4º e 5º andares, Vila Olímpia, São Paulo, - SP, Brazil, CEP 04.547-005. The contact email address for FAS Advogados is:
contato
@
fasadv.com.br
. Its contact telephone number is: +55 11 3805 0222.
Further information about CMS’s presence in Brazil can be found
here
.
Bulgaria
CMS provides client services in Bulgaria through CMS Sofia Lawyers Partnership – a local partnership between Sirleshtov and Bangachev Law Office and CMS Reich-Rohrwig Hainz Rechtsanwälte GmbH– Bulgaria Branch / Peter Huber.
The firm is subject to regulation by the Bulgarian Supreme Bar Council and the Sofia Bar Association. More information on the Supreme Bar Council and the Sofia Bar Association can be found at
http://www.vas.bg/en/
and
http://www.sak-sas.bg/en.
Further information about CMS’s presence in Bulgaria can be found
here
.
Chile
CMS provides client services in Chile through its office in Santiago operated by the CMS Member Firm, CMS Carey & Allende, with registered offices at Av. Costanera Sur 2730, 10th floor, Las Condes, Santiago. telephone: (+56) 22 485 20 00. CMS Carey & Allende is registered in Chile for tax VAT purposes under registration number R.U.T. 96.991.950-8 and it Legal representative is Ramón Valdivieso Ríos.
Further information about CMS’s presence in Chile can be found
here
.
China
CMS provides client services in China through locally registered branches of CMS Hasche Sigle, a CMS Member Firm based in
Germany
, located in Shanghai and CMS Cameron McKenna Nabarro Olswang LLP, a CMS Member Firm based in the
UK
, located in Beijing.
Further information about CMS’s presence in China can be found
here
.
Colombia
CMS provides client services in Colombia through the CMS Member Firm, CMS Rodríguez-Azuero, which has its registered offices in Bogotá and is located at Calle 75 No. 3-53 and Calle 77 No. 7-44 Ofi. 202, Torre Siete 77 (T +57 1 321 8910,
[email protected]
). The list of partners is available
here
.
Further information about CMS’s presence in Colombia can be found
here
.
Croatia
CMS provides client services in Croatia through Law firm Bardek, Lisac, Mušec, Skoko and partners limited liability company in cooperation with CMS Reich-Rohrwig Hainz, a CMS Member Firm based in
Austria
.
Law firm Bardek, Lisac, Mušec, Skoko and partners limited liability company is a Croatian law firm, registered with the Commercial court in Zagreb under the number (MBS): 080701039.
Our registered address is at Ilica 1, 10000 Zagreb, Croatia, (telephone number +385 1 4825600, email address:
[email protected]
).
Law firm Bardek, Lisac, Mušec, Skoko and partners limited liability company is registered in Croatia for VAT purposes under registration number HR49363584505, Tax no. 2534541, OIB: 49363584505.
Further information about CMS’s presence in Croatia can be found
here
.
Czech Republic
CMS provides client services in Czech Republic through CMS Cameron McKenna Nabarro Olswang, advokáti, s.r.o., a company registered in Czech Republic with registered number 25602381, with its registered seat at Praha 1, Národní 138/10, Post Code 11000 (entered in the Commercial Register maintained by the Municipal court in Prague, part C, Entry 416265 File no. C 416265). CMS Cameron McKenna Nabarro Olswang, advokáti, s.r.o. is registered in the Czech Republic for VAT purposes under registration number CZ25602381.
Further information about CMS’s presence in the Czech Republic can be found
here
.
The privacy policy that applies to clients who instruct CMS Cameron McKenna Nabarro Olswang LLP and its associated offices (including CMS Cameron McKenna Nabarro Olswang, advokáti, s.r.o.) can be found
here
.
France
CMS provides client services in France through the CMS Member Firm, CMS Francis Lefebvre Avocats, a French société d’exercice libérale à forme anonyme with share capital of €39,180; registered with the Nanterre Register of Companies under number 722 047164; registered office: 2 rue Ancelle, 92522 Neuilly-sur-Seine Cedex; telephone: +33 (0) 1 47 38 55 00; Intercommunity VAT number: FR 69 722 047 164; SIRET code: 722 047 164 00123.
CMS Francis Lefebvre Avocats is registered with the Hauts-de-Seine Bar Council. CMS Francis Lefebvre Avocats applies the professional standards applicable to the legal profession, which are mainly derived from the Law of 31 December 1971, the Decree of 27 November 1991 and the Decree of 12 July 2005, as amended.
The publishing director for the French page(s) of the Website is François Hellio and the hosting services provider for the Website is Horn & Cosifan.
In the event of dispute or litigation, you may submit a written claim to CMS Francis Lefebvre Avocats. If you have not obtained satisfaction from our services or if you do not receive a response within one (1) month you are entitled, as a consumer, before taking any legal action, to seek the amicable resolution of your claim, by referring to the following Consumer Ombudsman:
Sandra Werey
; “
médiateur de la consommation de la profession d’avocat
“ (Ombudsman dealing with complaints between consumers and lawyers).
Germany
CMS provides client services in Germany through the CMS Member Firm, CMS Hasche Sigle Partnerschaft mbB, which has its registered office in Berlin (Charlottenburg District Court, PR 316 B) and is located at Lennéstraße 7, 10785 Berlin, Germany (T +49 30 20360 0, F +49 30 20360 2000,
[email protected]
). The list of partners is available under
https://cms.law/en/deu/list-of-partnersberlin
. The VAT number is DE 185864376.
CMS also provides client services through CMS Hasche Sigle Insolvenzberatung und -verwaltung Partnerschaft von Rechtsanwälten und Steuerberatern mbB, which has its registered office in Berlin (Charlottenburg District Court, PR 649 B) and is located at Lennéstraße 7, 10785 Berlin, Germany (T +49 30 20360 0, F +49 30 20360 2000.
[email protected]
). The list of partners is available under
https://cms.law/en/deu/list-of-partners
. The VAT number is DE 177768925.
CMS also provides client services through CMS GmbH Rechtsanwaltsgesellschaft which has its registered office in Berlin (Charlottenburg District Court, HRB 173591 B) and is located at Lennéstraße 7, 10785 Berlin, Germany (T +49 30 20360 0, F +49 30 20360 2000,
[email protected]
). Managing Directors: Dr Hubertus Kolster, Joachim Kühne, Dr Marcel Klugmann. The VAT number is DE 304401881.
CMS also provides client services through CMS Private Clients GmbH which has its registered office in Berlin (Charlottenburg District Court, HRB 284784 B) and is located at Lennéstraße 7, 10785 Berlin, Germany (T +49 30 20360 0, F +49 30 20360 2000,
[email protected]
). Managing Directors: Hans Christian Blum, Dr Jasper Philippi, Dr Dirk Schauer, Dr Michael Schellenberger. The VAT number is DE 463766549.
CMS also provides non-legal services through CMS Advisory GmbH, which has its registered office in Berlin (Charlottenburg District Court, HRB 245817 B) and is located at Lennéstraße 7, 10785 Berlin, Germany (T +49 30 20360 0, F +49 30 20360 2000,
[email protected]
). Managing Directors: Dr. Alexandra Schluck-Amend, Dr. Maximilian Seidel-Hacker. The VAT number is DE 355718448.
Admittance
Unless otherwise stated all German lawyers (Rechtsanwälte) of CMS Hasche Sigle are admitted as lawyers in the Federal Republic of Germany and belong to their respective local chamber of lawyers:
Berlin:
Berlin Chamber of Lawyers
Cologne:
Cologne Chamber of Lawyers
Düsseldorf:
Düsseldorf Chamber of Lawyers
Frankfurt:
Frankfurt am Main Chamber of Lawyers
Hamburg:
Hamburg Chamber of Lawyers
Munich:
Munich Chamber of Lawyers
Stuttgart:
Stuttgart Chamber of Lawyers
Leipzig:
Saxony Chamber of Lawyers
If lawyers are also tax consultants (Steuerberater) or notaries (Notare) these are admitted as tax consultants or notaries in the Federal Republic of Germany and belong to their respective local Chamber:
Tax Consultants
Berlin:
Berlin Chamber of Tax Consultants
Dusseldorf:
Dusseldorf Chamber of Tax Consultants
Frankfurt:
Frankfurt am Main Chamber of Tax Consultants
Hamburg:
Hamburg Chamber of Tax Consultants
Munich:
Munich Chamber of Tax Consultants
Stuttgart:
Stuttgart Chamber of Tax Consultants
Notaries
Responsible chamber for the notaries
Dr. Matthias Kuß, Dr. Andreas Otto, Dr. Jörg Zätzsch and Dr. Julius Städele
Notarkammer Berlin
Littenstraße 10, 10179 Berlin
Telephone:
+49 30 246290-0
http://www.berliner-notarkammer.de/
Surveillance authorities:
Die Präsidentin des Landgerichts Berlin, Tegeler Weg 17-21, 10617 Berlin, der Präsident des Kammergerichts, Elßholzstraße 30-33, 10781 Berlin and die Senatsverwaltung für Justiz, Vielfalt und Antidiskriminierung, Salzburger Straße 21-25, 10825 Berlin
For the Privacy Policy of our notaries in Berlin, please click
here
.
Responsible chamber for the notaries
Dr Tobias Kilian and Dr Jochen N. Schlotter
Notarkammer Frankfurt am Main
Bockenheimer Anlage 36, 60322 Frankfurt am Main
Telephone: +49 69 17 00 98 02
https://www.notarkammer-ffm.de/
Surveillance authorities:
Der Präsident des Landgerichts Frankfurt am Main, Gerichtsstraße 2, 60313 Frankfurt am Main, der Präsident des Oberlandesgerichts Frankfurt am Main, Zeil 42, 60313 Frankfurt am Main and das Hessische Ministerium der Justiz, Luisenstraße 13, 65185 Wiesbaden
Professional indemnity insurance
German lawyers, tax advisors, and notaries are required to take out a professional indemnity insurance policy according to mandatory law. Professional indemnity insurance is held with Allianz Versicherungs-AG in 10900 Berlin. The geographical scope of the insurance policy covers worldwide activities and satisfies or exceeds the requirements of the Federal Lawyers' Act (Bundesrechtsanwaltsordnung – BRAO), the Tax Advice Act (Steuerberatungsgesetz – StBerG) and the German Federal Notaries' Ordinance (Bundesnotarordnung – BNotO).
Professional regulations
Lawyers
The relevant professional regulations for lawyers are listed on the website of the German Federal Bar,
www.brak.de
, under "For lawyers" (Für Anwälte) / "Professional regulations" (Berufsrecht).
Tax advisors
The relevant professional regulations for tax advisors are listed on the website of the German Federal Chamber of Tax Advisors,
www.bstbk.de
, under "The tax advisor" (Der Steuerberater) / "Professional regulations" (Berufsrecht).
Notaries
The designation “Notary” was conferred in the Federal Republic of Germany. The relevant professional regulations are:
German notaries code of conduct (Bundesnotarordnung)
German Notarisation Act (Beurkundungsgesetz)
Guidelines for notaries’ chambers (Richtlinien der Notarkammern)
Regulations for notaries (Dienstordnung für Notarinnen und Notare)
Court and Notary Fees Act (Gerichts- und Notarkostengesetz)
European Code of Notarial Professional Ethics
Regulation on maintaining notarial files and records
The relevant professional regulations can be viewed on the website of the German Federal Chamber of Notaries
http://www.bnotk.de/Notar/Berufsrecht/index.php
.
Extrajudicial Dispute Resolution according to the EU Regulation on consumer ODR and § 36 VSBG
EU platform for extrajudicial dispute resolution:
http://ec.europa.eu/consumers/odr/
.
In Germany, the competent consumer conciliation board for disputes over proprietary interests resulting from a client engagement concerning legal services is the Conciliation Body of the German Federal Bar (Schlichtungsstelle der Rechtsanwaltschaft), Rauchstraße 26, 10787 Berlin, Germany,
http://www.verbraucher-schlichter.de
. the competent consumer conciliation board for disputes over proprietary interests resulting from a client engagement concerning tax advice is the Allgemeine Verbraucherschlichtungsstelle des Zentrums für Schlichtung e.V, Straßburger Straße 8, 77694 Kehl, Germany,
www.schlichtungsstelle-der-rechtsanwaltschaft.de
. CMS Hasche Sigle will not participate in procedures for dispute resolution before a consumer conciliation board.
Further information about CMS’s presence in Germany, including the addresses of the offices of CMS Germany can be found
http://www.bnotk.de/Notar/Berufsrecht/index.php
.
Whistle-blower system
CMS Germany has established a whistle-blower system in cooperation with the provider
EQS Group AG
. This system allows to provide CMS Germany with information concerning the following categories (if required also in an anonymous way):
Irregularities regarding commercial activities (corruption and other financial crime, anticompetitive violations)
Conflicts of interest regarding the attorney-client relationship
Money laundering
Harassment and discrimination
Data protection violations
Violations of professional regulations and standards
The system also allows for anonymous further inquiries and follow-up communications. You can access the whistle-blower system
here
.
Hong Kong
CMS provides services in Hong Kong through CMS Hong Kong LLP.
CMS Hong Kong LLP is a Hong Kong law firm, regulated by the The Law Society of Hong Kong.
Further information about CMS’s presence in Hong Kong can be found
here
.
Hungary
CMS provides services in Hungary through CMS Cameron McKenna Nabarro Olswang LLP Magyarországi Fióktelepe. This is a branch office established under Hungarian law. Our principal address is 1053 Budapest, Károlyi utca 12., Hungary.
CMS Cameron McKenna Nabarro Olswang LLP Magyarországi Fióktelepe is regulated and registered by the Budapest Bar Association (Budapesti Ügyvédi Kamara) of Hungary in the law firm registry under number 392.
Further information about CMS’s presence in Hungary can be found
here
.
India
CMS INDUSLAW is an independent Indian law firm, which operates out of below offices.
Bengaluru:
101, 1st Floor, Embassy Classic, 11, Vittal Mallya Road, Bengaluru 560 001, India
Chennai:
Savithiri Nilayam, New Door No.8 (Old Door No.39), Bhagirathi Ammal Street, T. Nagar, Chennai 600 017, India
Delhi & NCR (New Delhi):
2nd Floor, Block D, The MIRA, Mathura Road, New Delhi 110 065, India
Delhi & NCR (Gurugram):
9th Floor, Block-B, DLF Cyber Park, Udyog Vihar Phase – 3, Sector – 20, Gurugram 122 008, India
Hyderabad:
306, Ashoka Capitol, Road No.2, Banjara Hills, Hyderabad 500 034, India
Mumbai (Nariman Point):
81-83, 8th Floor, A Wing, Mittal Court, Jamnalal Bajaj Marg, Nariman Point, Mumbai 400 021, India
Mumbai (Lower Parel):
1502B, 15th Floor, Tower 1C, One World Centre, Senapati Bapat Marg, Lower Parel, Mumbai 400 013, India
Further information about CMS’s presence in India can be found
here.
Ireland
CMS Cameron McKenna Nabarro Olswang Ireland LLP is an Irish partnership or firm of solicitors with the partners having limited liability, regulated by the Legal Services Regulatory Authority, the Law Society of Ireland and the Irish High Court.
The DPO for CMS Cameron McKenna Nabarro Olswang Ireland LLP is Helen Gordon:
Office:
Cannon Place, 78 Cannon Street, London EC4N 6AF
Direct Dial:
+44 20 7367 2132
Email:
[email protected]
If you have a query about an invoice please raise the matter with the relevant partner. If you wish to dispute an invoice, you must notify us in writing setting out the nature of the dispute within 21 days of that invoice being provided. Where a dispute is notified, we will endeavour to resolve that dispute by informal means, including mediation. You may also refer any such dispute to mediation. You may also make an application to the Office of the Legal Costs Adjudicators for adjudication of legal costs. The contact details for that office are 1st Floor, Merchants House, 27-30 Merchants Quay, Dublin 8, phone: (01) 8886301. If an invoice or bill of costs is reduced by less than 15 per cent, you shall be responsible for paying the costs of adjudication. We may also apply to the Office of the Legal Costs Adjudicators for an invoice to be adjudicated upon after the expiry of 30 days from, and within 12 months of, the date of issue of the invoice, if that invoice or part thereof remains unpaid.
Italy
CMS provides assistance to clients in Italy through its offices in Rome (Via Agostino Depretis 86 - 00184 Rome; T: +39 06 47 81-51; F: +39 06 48 37-55) and Milan (Galleria Passarella - 120122 Milan; T: +39 02 89 283-800; F: +39 02 48 01-2914), both managed by CMS Adonnino Ascoli & Cavasola Scamoni (VAT No. 01088071004), an associate member of CMS.
Further information on CMS's presence in Italy is available
here.
Kenya
CMS Daly Inamdar Advocates is a CMS Member Firm which provides client services in the Kenya through offices in Mombasa and Nairobi. Further information about these offices can be found by accessing the relevant country links on this webpage.
CMS Daly Inamdar Advocates is a Kenyan partnership with registration number: 4675 Our Head Office address is ABC Place, 6th Floor ABC Towers, Waiyaki Way, Nairobi, (telephone number: +254 20 429 7000, email address:
[email protected]
).
CMS Daly Inamdar Advocates is registered in the Kenya for VAT purposes under registration number 0010767P.
CMS Daly Inamdar Advocates is authorised and regulated by the Law Society of Kenya.
We use the word “partner” to refer to a member of CMS Daly Inamdar Advocates or an employee or consultant with equivalent standing and qualifications. A list of our members and non-members designated as partners and their professional qualifications is open to inspection at our principal address. Our use of the word “partner” should not be construed as indicating that any person is carrying on business with others in partnership for the purposes of the Partnership Act 2012.
Further information about CMS’s presence in the Kenya can be found
here
.
Luxembourg
CMS provides client services in Luxembourg through a limited partnership, CMS DeBacker Luxembourg SCS, a société en commandite simple registered with the Luxembourg bar association.
Registered office: 5 Rue Charles Darwin L-1433 Gasperich, Luxembourg; telephone: +352 26 27 53 1; Intercommunity VAT number: LU31964142
Further information about CMS’s presence in Luxembourg can be found
here
.
Macedonia
CMS provides client services in Macedonia by experienced Macedonian Lawyers in cooperation with CMS Reich-Rohrwig Hainz, a CMS Member Firm based in Austria.
Further information about CMS’s presence in Macedonia can be found
here
.
Mexico
CMS provides client services in Mexico through the law firm Woodhouse Lorente Ludlow, S.C., with address at Paseo de la Reforma 115, Piso 15, Colonia Lomas de Chapultepec, C.P. 11000, Mexico, Distrito Federal.
Further information about CMS’s presence in Mexico can be found
here
.
Montenegro
CMS provides client services in Montenegro through CMS Reich-Rohrwig Hainz d.o.o. Podgorica. This is a Montenegrin limited liability company with its registered office in Podgorica, Bulevar Dzordza Vasingtona 3/22, registered in the commercial register kept with the Central Register of Business Entities, under company identification number 02900203. Please note that CMS Reich-Rohrwig Hainz d.o.o. Podgorica is not a data controller and does not collect or in any other way process personal data collected via this Website.
Further information about CMS’s presence in Montenegro can be found
here
.
Monaco
CMS Pasquier Ciulla Marquet Pastor Svara & Gazo is a CMS Member Firm which provides client services in the Principality of Monaco.
CMS Pasquier Ciulla Marquet & Pastor is a civil-law private company with a capital of 4,000 €, registered in the special register of civil-law companies of Monaco under the number 09 SC 13689, and having its registered office Villa des Cigognes, 17 rue Louis Aureglia, 98000 MONACO, Monaco
Morocco
CMS provides client services in Morocco through a subsidiary office of CMS Francis Lefebvre Maroc Conseil juridique et fiscal, a CMS Member Firm based in
France
.
Further information about CMS’s presence in Morocco can be found
here
.
Mozambique
CMS provides client services in Mozambique through an office operated by the Firm CGA-Couto, Graça & Associados member of CMS.
CGA-Couto, Graça & Associados member of CMS, is a Mozambican Limited liability law firm with a share capital of 100.000.00 MT, registered in the Mozambican Bar Association with the number 16, under the designation Couto, Graça e Associados, Sociedade de Advogados, Limitada. Our main address is Avenida 24 de Julho, number 7, 7
th
floor, Maputo, Mozambique, T +25821486438,
[email protected]
.
CGA-Couto, Graça & Associados member of CMS is registered in Mozambique for taxation purposes under the Tax registration number 400305676.
Partner Chairman: Pedro Couto, Managing Partner: Telmo Ferreira; Partner and Chief Operational Officer: Rui Loforte.
Further information about CMS’s presence in Mozambique can be found
here
.
Netherlands
CMS provides client services in the Netherlands through offices in Amsterdam and Brussels. CMS Derks Star Busmann N.V., a CMS Member Firm, is a Dutch public limited company, practicing the profession of attorney-at-law (advocaat), civil law notary (notaris), and tax consultant (belastingadviseur).
CMS Derks Star Busmann is registered under number: 30201194. CMS Derks Star Busmann NV is registered in the Netherlands for VAT purposes under registration number: NL8140.16.479.B01. CMS Derks Star Busmann N.V. is a legal services provider. These legal services are governed by statutory rules, which regard a wide range of issues, including the duty to obtain identification and notify authorities.
Register of Legal Areas
The lawyers listed in this have registered in the Netherlands Bar's register of legal areas.
Based on this registration, they are required to obtain ten training credits per calendar year in each registered principal legal practice area in accordance with the standards set by the Netherlands Bar.
Register of Legal Areas
file
Further information about CMS’s presence in the Netherlands can be found
here
.
Norway
CMS provides client services in Norway through the CMS Member Firm, CMS Kluge Advokatfirma AS (Org number 913 296 117)
The privacy policy regarding CMS Kluge's handling of personal data can be found
here
(in Norwegian).
Oslo office: Bryggegata 6, NO-0250 Oslo, Norway
Stavanger office: Olav Kyrres gate 21 (Herbarium), NO-4005 Stavanger, Norway
Bergen office: Allehelgensgate 2, entrance A, Norway
Further information about CMS’s presence in Norway
can be found here
.
Oman
CMS is registered to practise in the Sultanate of Oman through CMS Cameron Mckenna Nabarro Olswang LLP (Oman) Legal Consultancy Firm as licensed by the Oman Ministry of Justice, with registration number 74/2014.
Further information about CMS’s presence in Oman can be found
here
.
Peru
CMS provides client services in Peru through CMS Grau, a Peruvian civil limited liability company incorporated in Lima, with Tax Identification Number 20101093027 and legal address in Ave. Santa María 130, Miraflores, Lima.
Further information about CMS’s presence in Peru can be found
here
.
Poland
CMS provides client services in Poland through offices in Poznan and Warsaw operated by CMS Cameron McKenna Nabarro Olswang Pośniak i Bejm sp.k. This is a Polish limited partnership with its registered office in Warsaw (address: Varso Tower, Chmielna 69, 00-801 Warsaw, Poland), registered in the commercial register of the National Court Register kept by the District Court for the capital city of Warsaw in Warsaw, 12th Commercial Division of the National Court Register, under KRS number 107234, having tax identification number (NIP): 525-21-85-154 and statistical number (REGON): 016394021.
Further information about CMS's presence in Poland can be found
here
.
More information on our tax strategy can be found
here
.
Portugal
CMS provides client services in Portugal through an office operated by the CMS Member Firm, CMS Portugal.
CMS Portugal is a Portuguese limited liability law firm with a share capital of 110.000 Euros registered in the Portuguese Bar Association with the number 18/02, under the designation Rui Pena, Arnaut & Associados – Sociedade de Advogados, R.L.. Our principal address is Rua Castilho 50, 1250-07 Lisbon, Portugal, T +351 210 958 100, F +351 210 958 155,
[email protected]
.
Rui Pena, Arnaut & Associados – Sociedade de Advogados, R.L. is registered in Portugal for VAT purposes under registration number 505 928 795.
Further information about CMS’s presence in Portugal can be found
here
.
Romania
CMS provides client services in Romania through CMS Cameron McKenna Nabarro Olswang LLP S.C.P., a partnership under Romanian law approved by the Bucharest Bar Decision No 1890. CMS Cameron McKenna Nabarro Olswang LLP S.C.P. is registered in Romania for VAT purposes under registration number RO18598293. CMS Cameron McKenna Nabarro Olswang LLP S.C.P. is headquartered in 11-15 Tipografilor St., B3-B4, 4th floor, 013714, Bucharest, Sector 1, Romania.
Further information about CMS’s presence in Romania can be found
here
.
Serbia
CMS provides client services in Serbia through Petrikić & Partneri AOD in cooperation with CMS Reich-Rohrwig Hainz, a CMS Member Firm based in
Austria
. Petrikić & Partneri AOD is a lawyers’ partnership registered with the Serbian Bar Association and with its registered office at Krunska 73, Belgrade, Republic of Serbia, entity identification number 57321024. Please note that Petrikić & Partneri AOD is not a data controller in connection with the Website and does not collect or in any other way process personal data collected via this Website.
Further information about CMS’s presence in Serbia can be found
here
.
Singapore
CMS provides client services in Singapore through CMS Cameron McKenna Nabarro Olswang (Singapore) LLP. It is a Registered Foreign Law Practice registered with and authorised by the Singapore Legal Services Regulatory Authority to practice foreign law in Singapore. Our registered address is 10 Collyer Quay, Ocean Financial Centre, #05-04, Singapore 049315 and is registered in Singapore under registration number T11LL1742K.
Further information about CMS’s presence in Singapore can be found
here
.
Slovakia
CMS provides client services in Slovakia through CMS Reich-Rohrwig Hainz s. r. o. and through a branch office of CMS Cameron McKenna Nabarro Olswang, advokáti, v.o.s.
CMS Reich-Rohrwig Hainz s. r. o., law firm with its registered seat at Staromestská 3, 811 03 Bratislava, ID-no. 50 949 519, registered in the Commercial Register of the District Court Bratislava I, section Sro, insert no. 120233/B, VAT no. SK2120534559.
The branch CMS Cameron McKenna Nabarro Olswang, advokáti, v.o.s., organizačná zložka, law firm with its registered seat at Staromestská 3, 811 03 Bratislava, ID-no. 51 034 166, registered in the Commercial Register of the District Court Bratislava I, section Po, insert no. 4147/B.
Further information about CMS’s presence in Slovakia can be found
here
.
Slovenia
CMS provides client services in Slovenia through CMS REICH-ROHRWIG HAINZ Attorneys-at-law - Slovenian Branch office of the CMS Member Firm, CMS Reich-Rohrwig Hainz, based in
Austria
.
CMS REICH-ROHRWIG HAINZ Attorneys-at-law - Slovenian Branch is a Slovenian branch office, registered with the Court Registry in Ljubljana under the number 6820611.
Our registered address is Bleiweisowa 30, 1000 Ljubljana, Slovenia, (telephone number +386 1 620 5210, email address:
[email protected]
).
CMS REICH-ROHRWIG HAINZ Attorneys-at-law - Slovenian Branch is registered in Slovenia for VAT purpose under registration number SI 40843149.
Further information about CMS’s presence in Slovenia can be found
here
.
South Africa
CMS provides client services in South Africa through the locally registered companies (both registered in terms of the Companies Act No 71 of 2008) CMS RM Partners Incorporated (Registration Number: 2018/243548/21) and CMS RM Partners (Proprietary) Limited (registration number: 2018/221212/07) (collectively referred to as "
CMS South Africa
"). CMS South Africa is located at 3rd Floor, 82 Maude Street, Sandton, 2196 (Tel: +27 (0) 87 210 0711; Email:
[email protected]
).
Use of the CMS South Africa website is subject to the following terms of use:
The content and design of the website pages are subject to copyright owned by CMS South Africa or used under licence from third party copyright owners. You are welcome to print pages for your personal use but no part of this website may be reproduced or transmitted for any other purpose.
We will include in this website content related to the law and legal developments, such content is intended to provide general guidance only and should not be regarded as a substitute for taking legal advice in relation to particular circumstances. Unless otherwise specified, content related to the law and legal developments featured on the CMS South Africa website is based upon the laws of South Africa.
If there are any links to other websites, such links are provided in order to enhance the interest of other featured content and are not intended to signify that CMS South Africa endorses or otherwise has any responsibility for the content of the linked website.
Any use of or dispute arising out of the CMS South Africa website is subject to the laws of South Africa and should any dispute arising out of the use or publication of this website is subject to the exclusive jurisdiction of the courts of South Africa. Further, this website is made available for public viewing on the basis that CMS South Africa exclude to the extent lawfully permitted all liability whatsoever for any loss or damage howsoever arising out of use of this website or reliance upon the content of this website.
CMS RM Partners Incorporated is regulated by the Law Society of the Northern Province. A list of CMS RM Partners directors’ names and their professional qualifications is available for inspection at the above office. Some directors are solicitors or registered foreign attorneys.
Further information about CMS’s presence in South Africa can be found
here
.
Spain
CMS provides client services in Spain through offices in Spain operated by the CMS Member Firm, CMS Albiñana & Suárez de Lezo, S.L.P., a company registered in the Commercial Registry of Madrid Volume 16121, Section 8 of the Companies Book, page 80, sheet nº H-M273039, registration 1ª, with Tax Code B-78100211, with registered offices at Paseo de Recoletos, 7-9 - 28004, Madrid. Individuals’ information provided through this Website will be processed by CMS Albiñana & Suárez de Lezo, S. L. P., as a data controller, for the purposes set forth in the Privacy Policy, and such individuals, as personal data holders, may exercise their rights of access, rectification, cancellation and opposition established under the terms of current Spanish legislation, by sending a communication to Albiñana y Suárez de Lezo, S.L.P. (to the General Administration Department), either by post to the aforementioned address or by telephone: (+34) 91 451 93 00.
Further information about CMS’s presence in Spain can be found
here
.
Switzerland
CMS provides client services in Switzerland through offices in Geneva and Zurich operated by the CMS Member Firm, CMS von Erlach Partners Ltd.
Further information about CMS’s presence in Switzerland can be found
here
.
Sweden
CMS provides client services in Sweden through the CMS Member Firm CMS Wistrand Advokatbyrå Stockholm Kommanditbolag (969654-4262) and CMS Wistrand Advokatbyrå Göteborg Kommanditbolag (916844-8596).
The privacy policy regarding CMS Wistrand’s handling of personal data can be found in English
here
and in Swedish
here
.
The terms and conditions applicable to CMS Wistrand’s services are available in English
here
and in Swedish
here
.
Stockholm office: Regeringsgatan 65, SE-103 93 Stockholm, Sweden
Gothenburg office: Mårten Krakowgatan 2, Floor 15, SE-411 04 Gothenburg, Sweden
Further information about CMS’s presence in Sweden can be found
here
.
Turkiye
CMS provides Turkish Law advice to clients in Turkiye through a Foreign Attorney Partnership, CMS Danışmanlık Hizmetleri Avukatlık Ortaklığı, which is registered with and regulated by the Istanbul Bar Association. We provide Turkish Law advice to domestic and international clients through our association with local law firm Yalçın Babalıoğlu Kemahlı Law Firm, which is a Turkish Attorney Partnership registered with and regulated by the Istanbul Bar Association under Istanbul Bar No. 164.
Further information about CMS's presence in Turkiye can be found
here
.
Ukraine
CMS provides client services in Ukraine through Kyiv office CMS Cameron McKenna LLC.
CMS Cameron McKenna LLC is a Ukrainian limited liability company with its registration (EDRPOU) number 35209367. Our principal address is 38 Volodymyrska str, 6th floor, 01030 Kyiv, Ukraine (telephone number: +380 44 3913377, email address:
[email protected]
.
CMS Cameron McKenna LLC is registered in Ukraine for VAT purposes under registration number 352093626598.
Further information about CMS's presence in Ukraine can be found
here
.
United Arab Emirates
CMS provides clients services in the United Arab Emirates through CMS (UAE) LLP, a branch of a foreign company registered in the Dubai International Financial Centre (“DIFC”) License Number CL1537; the Dubai Financial Services Authority with reference number F002562 and the Abu Dhabi Global Markets (“ADGM”) with Licence Number 10548.
The DIFC and ADGM branches are local registered branches of CMS (UAE) LLP, a CMS Member Firm based in the UK. The DIFC Branch has its principal place of business at Floor 15 Burj Daman, DIFC, Dubai, UAE. The DMCC Branch is duly licensed by The Government of Dubai Legal Affairs Department. The ADGM Branch has its principal place of business at Unit 20, 12 Al Sila Tower, ADGM Square, UAE
Further information about CMS’s presence in the United Arab Emirates can be found
here
.
United Kingdom
CMS Cameron McKenna Nabarro Olswang LLP is a CMS Member Firm which provides client services in the UK through offices in Aberdeen, Bristol, Edinburgh, Glasgow, Manchester, Reading, Sheffield and London. It also has associated overseas offices in Australia, Belgium, Bulgaria, Brazil, China, Czech Republic, Hungary, Ireland, Israel, Oman, Poland, Romania, Saudi Arabia, Singapore, Turkiye, Ukraine and the United Arab Emirates. Further information about these offices can be found by accessing the relevant country links on this webpage.
CMS Cameron McKenna Nabarro Olswang LLP is an English limited liability partnership with registration number: OC310335. As such it is a body corporate which has “members”. Our principal address is Cannon Place, 78 Cannon Street, London, EC4N 6AF, (telephone number: +44 20 73 67 3000, email address:
[email protected]
).
CMS Cameron McKenna Nabarro Olswang LLP is registered in the UK for VAT purposes under registration number GB 974 899 925.
CMS Cameron McKenna Nabarro Olswang LLP is authorised and regulated by the Solicitors Regulation Authority of England and Wales with SRA number 423370 and by the Law Society of Scotland with registered number 47313. The professional rules enforced by the Solicitors Regulation Authority (contained in the SRA Handbook) and the Law Society of Scotland can be found at
www.lawscot.org.uk
and
www.sra.org.uk.
We use the word “partner” to refer to a member of CMS Cameron McKenna Nabarro Olswang LLP or an employee or consultant (whether of CMS Cameron McKenna Nabarro Olswang LLP or of one of its associated overseas offices) with equivalent standing and qualifications. A list of our members and non-members designated as partners and their professional qualifications is open to inspection at our principal address. Our use of the word “partner” should not be construed as indicating that any person is carrying on business with others in partnership for the purposes of the Partnership Act 1890.
Further information about CMS’s presence in the UK can be found
here.
The privacy policy that applies to clients who instruct CMS Cameron McKenna Nabarro Olswang LLP and its associated offices can be found
here
.
Complaints
Raising queries or concerns with CMS Cameron McKenna Nabarro Olswang LLP
If you have any queries or cause for complaint about the services CMS Cameron McKenna Nabarro Olswang LLP provides to you, including our bill, please raise these in the first instance with your Matter Partner. If that does not resolve the problem to your satisfaction, or if you would prefer, please take the matter up with the Partnership's Senior Partner. We shall investigate your complaint promptly and carefully and do what we reasonably can to resolve the difficulties. We have a complaints procedure in place, which details how we handle complaints, a copy of which is available
here
. If you are a consumer or small business, you may also be entitled to refer any matter or complaint to the complaints and redress system operated by the independent Legal Ombudsman whose contact details can be obtained by using the link:
http://www.legalombudsman.org.uk.
As of 1 April 2023, if you are entitled to do so, you will need to bring a complaint to the Legal Ombudsman within six months of receiving a final written response from us about your complaint and no later than:
one year from the date of the act or omission being complained about; or
one year from the date when the complainant should have realised that there was cause for complaint.
If your complaint is in relation to our bill then there may also be a right to object to the bill by applying to the court for an assessment of the bill under Part III of the Solicitors Act 1974. The Legal Ombudsman may not consider a complaint about our bill if you have applied to the court for assessment of the bill. Please note that if all or part of our bill remains unpaid we reserve the right to charge interest.
If the advice relates to Scottish law or involves Scottish qualified practitioners and you are unhappy with our response to your complaint, you can refer your complaint to the Scottish Legal Complaints Commission (SLCC). Contact details can be obtained by using the link: . The SLCC operates strict time limits. In general, you must submit a complaint to the SLCC within three years of the service ending or conduct occurring. In Scotland, if your complaint is in relation to our bill then you may also apply to have our bill independently assessed by the auditor of court. Please see more information here:
https://auditorcos.org.uk/home/taxation/disputed-accounts
http://www.scottishlegalcomplaints.com/
. Please note that if all or part of our bill remains unpaid we reserve the right to charge interest.
The Solicitors Regulation Authority can help you if you are concerned about our conduct. You can find more information about how to
contact them here.
Holding Monies on Client/Deposit Account our Interest Policy can be found
here.
Cameron McKenna and NN Statement of Investment Principles
To view the Statement of Investment Principles for our closed defined benefit schemes please click
here
.
CMS Cameron McKenna Nabarro Olswang Services Limited Statement regarding compliance with S172 (1) of Companies Act
CMS Cameron McKenna Nabarro Olswang Services Limited is a wholly owned subsidiary of CMS Cameron McKenna Nabarro Olswang LLP and a link to the
statement regarding its compliance with s172 (1) of Companies Act can be found here.
CMS UK Announcement about COVID-secure risk assessment
In compliance with the guidance set forth by the and the , CMS has undertaken a COVID-19 risk assessment to ensure its workplaces and operations are COVID-secure.
Affirmation of the completed assessment can be found here.
Health & Safety Executive
UK Government
Fraud Alert - Information about fraud and how to avoid scams
Occasionally fraudsters use the name of CMS Cameron McKenna Nabarro Olswang LLP (CMNO) or the names of its partners or lawyers in fraudulent scam emails, calls or letters –
for more information about fraud and how to avoid scams click here.
CMS Cameron McKenna Nabarro Olswang LLP Tax Policy
The firm aims to meet all compliance obligations in all jurisdictions. The main objective of our Tax and Partnership Team is to provide a cost-effective way to efficiently manage tax compliance risk by applying the firm's tax strategy. You can
download CMS Cameron McKenna Nabarro Olswang LLP’s Tax Policy / strategy here.
CMNO Supplier Code of Conduct
Our Supplier Code of Conduct outlines the standards we expect our third parties to adhere to – including on human rights and modern slavery-related issues. You can find out more
here
.
Whistleblowing policy statement
CMS Cameron McKenna Nabarro Olswang LLP and its affiliated international offices (CMS) takes compliance seriously and always strive to do the right thing, but if our staff see wrongdoing, illegal or unethical activities we encourage them to speak up. Our whistleblowing process is designed to be a safe way for CMS staff to speak up and report their legitimate concerns, while knowing that their identity will be safeguarded, their report treated confidentially and that they will be protected from detrimental treatment.
To read our full policy statement on whistleblowing, please
click here
United States of America
CMS Germany provides a representative office in the USA through CMS Representative Office, Inc., 444 Castro Street, Suite 1120, Mountain View, CA 94041, USA, registered with the California Secretary of State under no.: 5961921.
Key Contacts: Dr Eckart Gottschalk, LL.M. (Berkeley), Dr Nicolas Wiegand and Dr Kai Westerwelle.
The CMS representative office does not practice US law.
Further information about CMS’s presence in the USA can be found
here
.
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