Round stamp

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Round stamp of the Bavarian State Chancellery
Historic round post mark

A round stamp is a stamp with a circular border. Often there is a lettering on the inner edge. Authorities in Germany mostly use round stamps as official seals to officially certify documents. Circular postmarks (in the narrower sense without a border, in the following also with) are traditionally referred to as round stamps, but recently more precisely as circular stamps or circular stamps.

In Germany, publicly appointed experts use a round stamp. It is controversial whether other experts would also be prohibited from using round stamps on the basis of the law on unfair competition. In any case, use is not permitted if the stamp can be confused with that of a publicly appointed expert due to its inscription.

The certified and tested expert according to DIN EN ISO / IEC 17024, see also § 36a Trade Regulations, is valid throughout Europe and may also use the round stamp. This stamp is matched to the certified person through the personal certification number.

Round stamps are also intended for tax advisors and tax agents under professional law. The design and use is in the announcement of the Federal Chamber of Tax Advisors on the use of round stamps by tax advisors, tax agents, tax advisory and partnership companies from 15./16. September 2014 determined.

For auditors and sworn accountants who have a professional seal according to § 48 WPO i. V. m. Seal-VO, however, the ban on seal-limiting round stamps applies. The seal differs from the round stamp mainly in the jagged edge that the round stamp lacks.

See also

Individual evidence

  1. ↑ Lothar Goedicke and Volkmar Werdermann: The designation of the postmark forms . Poststempelgilde eV, 2016, ISBN 978-3-9816173-6-8 .
  2. ↑ cf. z. B. Section 5, Paragraph 4, Sentence 1 of the Expert Regulations [SVO].
  3. ↑ cf. permissible: OLG Hamm NJW-RR 1986, 1370; OLG Stuttgart NJW-RR 1987, 619; LG Nürnberg-Fürth, judgment of June 22, 2001, Az. 4 HK O 1230/01; LG Traunstein judgment of October 6, 2004, 1 HKO 2622/04; not allowed: e.g. B. OLG Bamberg, judgment of December 9, 1981, WRP 82, 158 u. 179; OLG Frankfurt, judgment of August 16, 1982, WRP 83, 123; OLG Munich, judgment of February 22, 1983, WRP 83, 528; OLG Düsseldorf, February 18, 1988, WRP 88, 278, cf. also further evidence from Bleutge, in: Landmann / Rohmer, trade regulations, status: 37th EL January 1999, GewO § 36 Rn. 25th
  4. ↑ cf. OLG Naumburg, judgment of March 13, 1997, Az. 2 U 124/95.