Acceptable Use Policies and Terms of Use Privacy Notice Cookie Policy Mayer Brown Standard Terms of Business Global Anti-Corruption Policy Modern Slavery Act 2015 Statement SRA Transparency Statement

Overview

Mayer Brown is a global services provider comprising associated legal practices that are separate entities, including Mayer Brown LLP (Illinois, USA), Mayer Brown International LLP (England), Mayer Brown (a Hong Kong partnership) and Tauil & Chequer Advogados (a Brazilian law partnership) (collectively the "Mayer Brown Practices") and non-legal service providers, which provide consultancy services (the "Mayer Brown Consultancies"). The Mayer Brown Practices and Mayer Brown Consultancies are established in various jurisdictions and may be a legal person or a partnership. The individual Mayer Brown Practices and Mayer Brown Consultancies are:

Mayer Brown Practices

  • Mayer Brown LLP and Mayer Brown Europe-Brussels LLP, both limited liability partnerships established in Illinois USA
  • Mayer Brown Mexico, S.C., a sociedad civil formed under the laws of the State of Durango, Mexico
  • Tauil & Chequer Advogados, a Brazilian law partnership with which Mayer Brown is associated
  • Mayer Brown International LLP, a limited liability partnership incorporated in England and Wales (authorized and regulated by the Solicitors Regulation Authority with SRA number 369822 and registered in England and Wales number OC 303359)
  • Mayer Brown, a SELAS established in France
  • Mayer Brown, a Hong Kong partnership and its associated legal practices in Asia
  • Mayer Brown Gaikokuho Jimu Bengoshi Jimusho

Mayer Brown Consultancies

  • Mayer Brown Consulting (Singapore) Pte. Ltd which provides customs and trade advisory and consultancy services
  • Mayer Brown (Beijing) Intellectual Property Agency Co. Ltd., which provides trademark and other intellectual property services

As a global legal services provider with lawyers and other advisers drawn from a variety of jurisdictions, Mayer Brown is subject to differing regulations according to the jurisdictions in which we practice and the jurisdictions in which individual lawyers and other advisers are admitted to practice. This area provides information regarding the regulation of our professionals in the indicated jurisdictions:

Belgium - Mayer Brown Europe-Brussels LLP

Mayer Brown Europe–Brussels LLP is a limited liability partnership established in the State of Illinois (United States of America), 71 S Wacker Drive, Chicago, Illinois USA 60606. The Brussels office is located at

Avenue des Arts 52

B – 1000 Brussels

T: +32 2 502 5517

F: +32 502 5421

 

VAT

Mayer Brown Europe-Brussels LLP is registered for VAT purposes in Belgium (VAT Number BE 0839.577.560).

Admission

The Belgian lawyers practicing at Mayer Brown Europe-Brussels LLP are admitted within Belgium to practice as lawyers and are members of the Brussels Bar, List "A", under the professional title "advocaat" or "avocat".

Mayer Brussels Europe-Brussels LLP also includes a number of lawyers from other jurisdictions who are members of the Brussels Bar, List "B" (non EEA lawyers) or "E" (EEA lawyers), and are members of foreign bars.

Further information can be found under People.

Professional Rules

The professional rules and principles of professional conduct for practising lawyers who are members of or are registered with the Brussels Bar are available at the websites www.barreaudebruxelles.be (Brussels Bar French-language Order) and www.baliebrussel.be (Brussels Bar Dutch-language Order).

Anti-money laundering

We may from time to time use online information sources, including electronic verification, to meet our client due diligence obligations pursuant to the money laundering regime.

Reportable cross-border arrangements

EU Council Directive 2018/822 of 25 May 2018 1, also known as DAC 6, obliges EU Member States to introduce laws that require an intermediary with a link to an EU Member State (an “EU intermediary”), and in certain cases taxpayers, involved in a cross-border arrangement to disclose specified information about the arrangement (the “specified information”) to the relevant tax authorities, if the arrangements meet certain requirements, or “hallmarks” (“reportable arrangements”). Although these laws do not have to be implemented until 31 December 2019 and will not come into force until 1 July 2020, they will then apply retrospectively to reportable arrangements implemented on or after 25 June 2018.

The definition of an EU intermediary is wide, but will include banks, accounting firms, corporate service providers and legal services organisations such as Mayer Brown. We will not be required to report the specified information to the extent that doing so would breach applicable legal professional privilege laws, but in such circumstances we must inform other EU intermediaries that are involved in the matter (or the taxpayer if there is no other EU intermediary) of their reporting obligations in respect of the privileged information. Therefore, if we determine that a matter in which we are, or have been, instructed concerns reportable arrangements, we will be required to disclose non-privileged specified information to the relevant tax authorities and to inform other EU intermediaries involved in the matter, or the taxpayer (if there are no intermediaries), of their reporting obligations, notwithstanding any professional duty of confidentiality to our client(s). In the event of multiple intermediaries we are not required to report if there is proof, in accordance with national law, that the same information has been filed in another Member State by another intermediary.

1 Amending Directive 2011/16/EU regarding administrative co-operation in the field of taxation

Data privacy

The Mayer Brown Privacy Notice explains our practices with respect to personal information, including the purposes for which we collect, use and/or disclose personal information, your rights in respect of that information and how you can make enquiries about or access that information.

You can contact our data privacy team by emailing privacy@mayerbrown.com

The data protection regulator is the Belgian Data Protection Authority, Rue de la Presse, 35, 1000 Bruxelles.

Contact

Beijing
Mayer Brown Beijing Representative Office
Suite 1102, Tower 2, China Central Place
79 Jianguo Road
Chaoyang District, Beijing 100025
People's Republic of China
T: +86 10 6599 9200
F: +86 10 6598 9277
E: beijing.office@mayerbrown.com

Shanghai
Mayer Brown Shanghai Representative Office (Hong Kong)
Suite 4710, Tower I, Plaza 66
1266 Nan Jing Road West
Shanghai 200040
People's Republic of China
T: +86 21 6032 0200
F: +86 21 6120 1068/9
E: shanghai.office@mayerbrown.com

Information about our practice in Hong Kong is set out in its own tab

Contact

Paris
Mayer Brown
10 avenue Hoche
75008 Paris
T: +33 53 53 43 43
F: +33 53 53 03 83

VAT

Mayer Brown is registered for VAT purposes in France (VAT Number FR77410080261).

Admission

Except where otherwise indicated, the attorneys (avocats) of Mayer Brown in France are registered with the Paris Bar (Barreau de Paris).

Law Societies

The Barreau de Paris (www.avocatparis.org) is the representative and regulatory body for French avocats.

Professional Rules

"The Internal Rules of the Paris Bar" (Réglement Intèrieur du Barreau de Paris) published by the Barreau de Paris sets out the rules and principles of professional conduct for practising attorneys.

Anti-money laundering

We may from time to time use online information sources, including electronic verification, to meet our client due diligence obligations pursuant to the money laundering regime.

Reportable cross-border arrangements

EU Council Directive 2018/822 of 25 May 2018 1, also known as DAC 6, obliges EU Member States to introduce laws that require an intermediary with a link to an EU Member State (an “EU intermediary”), and in certain cases taxpayers, involved in a cross-border arrangement to disclose specified information about the arrangement (the “specified information”) to the relevant tax authorities, if the arrangements meet certain requirements, or “hallmarks” (“reportable arrangements”). Although these laws do not have to be implemented until 31 December 2019 and will not come into force until 1 July 2020, they will then apply retrospectively to reportable arrangements implemented on or after 25 June 2018.

The definition of an EU intermediary is wide, but will include banks, accounting firms, corporate service providers and legal services organisations such as Mayer Brown. We will not be required to report the specified information to the extent that doing so would breach applicable legal professional privilege laws, but in such circumstances we must inform other EU intermediaries that are involved in the matter (or the taxpayer if there is no other EU intermediary) of their reporting obligations in respect of the privileged information. Therefore, if we determine that a matter in which we are, or have been, instructed concerns reportable arrangements, we will be required to disclose non-privileged specified information to the relevant tax authorities and to inform other EU intermediaries involved in the matter, or the taxpayer (if there are no intermediaries), of their reporting obligations, notwithstanding any professional duty of confidentiality to our client(s). In the event of multiple intermediaries we are not required to report if there is proof, in accordance with national law, that the same information has been filed in another Member State by another intermediary.

1 Amending Directive 2011/16/EU regarding administrative co-operation in the field of taxation

Data privacy

The Mayer Brown Privacy Notice explains our practices with respect to personal information, including the purposes for which we collect, use and/or disclose personal information, your rights in respect of that information and how you can make enquiries about or access that information.

You can contact our data privacy team by emailing privacy@mayerbrown.com.

The data protection regulator is the Commission Nationale de l'Informatique et des Libertés (CNIL), 3 Place de Fontenoy TSA 80715, 75334 PARIS, CEDEX 07, France.

Deutschland

Informationen gemäß Ziffer 5 Telemediengesetz (TMG) und der Dienstleistungs-Informationspflichten-Verordnung (DL-InfoV)

Wir erbringen Rechtsberatungsdienstleistungen in Deutschland durch die Mayer Brown LLP, registriert bei dem Supreme Court of Illinois, das der Mayer Brown LLP am 1 Juli 2003 ein Certificate of Registration erteilt hat. Das Limited Liability Statement of Qualification wurde dem Secretary of State of Illinois zum Aktenzeichen (Assigned File) # 000-793 übermittelt. Die Mayer Brown LLP hat ihren registrierten Sitz in 71 S. Wacker Drive, Chicago, IL 60606, United States of Amercia.

Vertretungsberechtigter Partner für Deutschland (Partner in Charge): Dr. Guido Zeppenfeld, LL.M.

Kontaktadressen

Frankfurt
Mayer Brown LLP
Friedrich-Ebert-Anlage 35-37
60327 Frankfurt am Main
Deutschland
T: +49 69 79 41 0
F: +49 69 79 41 100

Düsseldorf
Mayer Brown LLP
Königsallee 61
40215 Düsseldorf
Deutschland
T: +49 211 86224 0
F: +49 211 86224 100

Rechtsanwälte

Unsere Rechtsanwälte in Deutschland führen die Berufsbezeichnung Rechtsanwalt. Alle Rechtsanwälte in den Büros Frankfurt am Main und Düsseldorf sind in der Bundesrepublik Deutschland als Rechtsanwalt ihrer jeweiligen lokalen Anwaltskammer zugelassen.

Rechtsanwaltskammer Frankfurt am Main
Rechtsanwaltskammer Düsseldorf

Die maßgeblichen berufsrechtlichen Vorschriften für Rechtsanwälte sind:

BRAO - Bundesrechtsanwaltsordnung
BORA - Berufsordnung für Rechtsanwälte
FAO - Fachanwaltsordnung
RVG - Rechtsanwaltsvergütungsgesetz
EuRAG - Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland
CCBE-Berufsregeln - Berufsregeln der Rechtsanwälte der Europäischen Union

Steuerberater

Unsere Steuerberater in Deutschland führen die Berufsbezeichnung Steuerberater. Alle Steuerberater des Büros Frankfurt am Main sind in der Bundesrepublik Deutschland zugelassen. Sie sind Mitglied der Steuerberaterkammer Hessen.

Zuständige Steuerberaterkammer:

Steuerberaterkammer Hessen

Die maßgeblichen berufsrechtlichen Vorschriften für Steuerberater sind:

StBerG - Steuerberatungsgesetz
DVStB - Durchführungsverordnung zum Steuerberatungsgesetz
BOStB - Berufsordnung der Bundessteuerberaterkammer
StBGebV - Steuerberatergebührenverordnung

Notare

Unsere Notare in Deutschland führen die Berufsbezeichnung Notar. Alle Notare des Büros Frankfurt am Main sind Mitglied der Notarkammer Frankfurt am Main.

Zuständige Notarkammer:

Notarkammer Frankfurt am Main

Zuständige Aufsichtsbehörde: Landgericht Frankfurt am Main, Der Präsident, Gerichtsstraße 2, 60313 Frankfurt am Main

Die maßgeblichen berufsrechtlichen Vorschriften für Notare sind:

BnotO - Bundesnotarordnung
BeurkG - Beurkundungsgesetz
Richtlinien der Notarkammern
DONot - Dienstordnung für Notarinnen und Notare
GNotKG – Gesetz über Kosten der freiwilligen Gerichtsbarkeit für Gerichte und Notare

Außergerichtliche Streitschlichtung: 

Bei Streitigkeiten zwischen Rechtsanwälten und ihren Auftraggebern besteht auf Antrag die Möglichkeit der außergerichtlichen Streitschlichtung bei der jeweiligen regionalen Rechtsanwaltskammer (gemäß § 73 Abs. 2 Nr 3 i. V. m. § 73 Abs. 5 BRAO) oder bei der Schlichtungsstelle der Rechtsanwaltschaft (§ 191 f BRAO) bei der Bundesrechtsanwaltskammer. Schlichtungsstelle der Rechtsanwaltschaft (www.s-d-r.org), E-Mail: schlichtungsstelle@s-d-r.org

Online-Streitbeilegungsplattform und Verbraucherstreitbeilegung (Artikel 14 Absatz 1 der ODR-Verordnung und § 36 Verbraucherschutzgesetz):
Die Europäische Kommission stellt eine Plattform zur Online-Streitbeilegung bereit, die Sie unter ec.europa.eu/consumers/odr/ finden.

Zuständige Verbraucherschlichtungsstelle in Deutschland für vermögensrechtliche Streitigkeiten aus einem Mandatsverhältnis ist die Schlichtungsstelle der Rechtsanwaltschaft, Neue Grünstraße 17, 10179 Berlin, www.schlichtungsstelle-der-rechtsanwaltschaft.de.

Mayer Brown LLP nimmt nicht an Streitbeilegungsverfahren vor einer Verbraucherschlichtungsstelle teil.

Berufshaftpflichtversicherung

Um den berufsrechtlichen Anforderungen in Deutschland zu entsprechen unterhält die Mayer Brown LLP Berufshaftpflichtversicherungen für Ihre Anwälte, Steuerberater und Notare mit der Allianz Versicherungs-AG, Königinstraße 28, 80802 München. Dieser Versicherung deckt die Aktivitäten in Deutschland.

Die Kanzlei unterhält eine globale Berufshaftpflichtversicherung mit ALAS, Inc. (Attorneys’ Liability Assurance Society, Inc.), 311 South Wacker Drive, Suite 5700, Chicago, Illinois, 60606 – 6629, U.S.A.

Umsatzsteueridentifikationsnummer

DE 811 526 943

Geldwäscheprävention

Wir werden von Zeit zu Zeit Onlineinformationen, einschließlich elektronischer Verifikationen benutzen, um unseren Mandantenidentifikationspflichten nach Maßgabe der Geldwäschepräventionsvorschriften zu genügen.

Gesetzliche Mitteilungspflichten bei grenzüberschreitenden Steuergestaltungen in der EU (DAC 6)

Die Richtlinie (EU) 2018/822 des Rates vom 25. Mai 2018 (zur Änderung der Richtlinie 2011/16/EU bezüglich des verpflichtenden automatischen Informationsaustauschs im Bereich der Besteuerung über meldepflichtige grenzüberschreitende Gestaltungen, (also als DAC 6 bekannt)), verpflichtet die EU-Mitgliedsstaaten zur Einführung gesetzlicher Regelungen, mit der Intermediäre mit einem Bezug zu einem EU-Mitgliedsstaat (ein „EU-Intermediär“) und in bestimmten Fällen auch Steuerpflichtige, die in grenzüberschreitende Steuergestaltungen involviert sind, verpflichtet werden, bestimmte Informationen über die steuerliche Gestaltung den Steuerbehörden mitzuteilen, falls die steuerliche Gestaltung bestimmte Anforderungen oder Kennzeichen erfüllt. Obwohl diese Gesetzgebung nicht vor dem 31. Dezember 2019 zu implementieren ist und die Gesetzgebung nicht vor dem 1. Juli 2020 in Kraft tritt, wird sie rückwirkend steuerliche Gestaltungen mitteilungspflichtig machen, die am oder nach dem 25. Juni 2018 implementiert wurden.

Der Begriff des EU-Intermediärs ist weit gefasst und wird Banken, Wirtschaftsprüfer, Corporate Service Provider und Rechtsdienstleister wie Mayer Brown umfassen. Wir sind nicht verpflichtet, Informationen über steuerliche Gestaltungen mitzuteilen, die durch das Berufsgeheimnis geschützt sind, aber in diesem Fall müssen wir andere EU-Intermediäre, die in dieses Mandat involviert sind oder den Steuerpflichtigen (falls kein anderer EU-Intermediär vorhanden ist) über deren Mitteilungspflicht im Hinblick auf bestimmte, durch das Berufsgeheimnis geschützte, Informationen unterrichten. Falls wir feststellen, dass ein Mandat, mit dem wir betraut sind oder betraut waren, mitteilungspflichtige steuerliche Gestaltungen betrifft, haben wir – ungeachtet unserer Pflicht zur Wahrung der Berufsverschwiegenheit - nicht dem Berufsgeheimnis unterliegende Informationen den zuständigen Steuerbehörden oder anderen EU-Intermediären mitzuteilen, die in dieses Mandat involviert sind oder den Steuerpflichtigen (falls kein anderer EU-Intermediär vorhanden ist) auf seine Mitteilungspflicht hinzuweisen. Falls mehrere EU-Intermediäre vorhanden sind, obliegt uns keine Mitteilungspflicht, sofern in Übereinstimmung mit dem nationalen Recht nachgewiesen ist, dass diese Mitteilungen schon in einem anderen EU-Mitgliedsstaat von einem anderen EU-Intermediär vorgenommen worden sind.

Datenschutz


Die Mayer Brown Datenschutzerklärung [Privacy Notice] erläutert unsere Verfahren im Umgang mit personenbezogenen Daten, einschließlich des Zweckes für den diese Daten erhoben, verarbeitet und/oder an Dritte übermittelt werden, Ihre Rechte in Bezug auf diese Informationen und wie Sie Anfragen zu diesen Informationen oder dem Zugang zu diesen Informationen stellen können.
Sie können unser Datenschutzteam per email an privacy@mayerbrown.com kontaktieren.

Die Datenschutzbehörden sind Der Hessische Beauftrage für Datenschutz und Informationsfreiheit, Postfach 316, 65021 Wiesbaden (für Frankfurt) und Der Landesbeauftragte für Datenschutz und Informationsfreiheit, Nordrhein-Westfalen, Postfach 20 04 44, 40102 Düsseldorf (für Düsseldorf).

Informationen zum Datenschutz der Notare


Die Informationen zum Datenschutz der Notare erläutert die Verfahren unserer Notare im Umgang mit personenbezogenen Daten, einschließlich des Zweckes für den diese Daten erhoben, verarbeitet und/oder an Dritte übermittelt werden, Ihre Rechte in Bezug auf diese Informationen und wie Sie Anfragen zu diesen Informationen oder dem Zugang zu diesen Informationen stellen können.

 

Mayer Brown is a Hong Kong partnership which is regulated by The Law Society of Hong Kong. We use the term "partner" to refer to a partner of Mayer Brown, the Hong Kong partnership, or an employee or consultant who is a lawyer with equivalent standing or qualification, and to a partner of or lawyer with equivalent standing in another Mayer Brown Practice. A list of names of the partners of the Hong Kong partnership, Mayer Brown, and their professional qualifications may be inspected at our office or by following this link to the list of partners.

Contact


Mayer Brown 
16th - 19th Floors, Prince's Building
10 Chater Road
Central, Hong Kong
T: +852 2843 2211
F: +852 2845 9121
E: hongkong.office@mayerbrown.com

Law Society

The Law Society of Hong Kong is the regulatory body for solicitors in Hong Kong.

Professional Rules

The "Hong Kong Solicitors' Guide to Professional Conduct" published by The Law Society of Hong Kong sets out the rules and principles of professional conduct for practising solicitors and can be accessed by the following link: http://www.hklawsoc.org.hk/pub_e/professionalguide/volume1/default.asp.

Lawyers based in the Hong Kong office who are not admitted as solicitors in Hong Kong are subject to regulation by The Law Society of Hong Kong and/or by the relevant regulatory body in their place of admission.

Circumstances and risks in relation to client funds


We only accept client funds where they arise from or are in relation to an underlying transaction on which we have been engaged by the client. If, after a reasonable period of due diligence (generally 5 working days), we cannot identify funds we have received as arising from a transaction on which we are engaged we will either retain the funds pending further investigation or may at our discretion return them to the originator bank. You and any third party uses our client account at your own risk. We accept no liability for loss or damage you suffer if a bank collapses or for reasons outside our control our bank is otherwise unable to transact business or transfer funds in a timely manner or at all.

Anti-money laundering

We may from time to time use online information sources, including electronic verification, to meet our client due diligence obligations pursuant to Practice Direction P of The Law Society of Hong Kong.

Mayer Brown practises in Japan as Mayer Brown Gaikokuho Jimu Bengoshi Jimusho.

Contact

Marunouchi Kitaguchi Building, 12th Floor 
1-6-5 Marunouchi, Chiyoda-ku 
Tokyo, Japan 100-0005 

T: +86 3 4563 1400
F: +86 3 4243 3954
E: tokyo.office@mayerbrown.com

Professional Rules

The office comprises Gaikokuho Jimu Bengoshi (registered foreign lawyers) who are regulated by the Japan Federation of Bar Associations and the relevant bar association in Tokyo, and by the relevant regulatory body in their respective jurisdictions of admission. Professional Admission information for our lawyers can be found on the Lawyers section of this site.

Anti-money laundering

We may from time to time use online information sources, including electronic verification, to meet our client due diligence obligations pursuant to the money laundering regime.

Data Privacy

The Mayer Brown Privacy Notice explains our practices with respect to personal information, including the purposes for which we collect, use and/or disclose personal information, your rights in respect of that information and how you can make enquiries about or access that information.

You can contact our data privacy team by emailing privacy@mayerbrown.com.

The data protection regulator is the Personal Information Protection Commission, Kasumigaseki Common Gate West Tower, 32nd Floor, 3-2-1, Kasumigaseki, Chiyoda-ku, Tokyo, 100-0013.

Mayer Brown (Singapore) Pte Ltd is a licensed foreign law practice, and a limited liability company registered in Singapore, and is an associated entity of Mayer Brown, the Hong Kong partnership. The company registration number is 201114070Z.

Contact

6 Battery Road, #12-03
Singapore, 049909 
T: +65 6327 0233 
F: +65 6225 3166 
E: singapore.office@mayerbrown.com

Singapore - Mayer Brown Consulting (Singapore) Pte Ltd


Mayer Brown Consulting (Singapore) Pte Ltd is a limited liability company registered in Singapore which provides customs and trade advisory and consultancy services, not legal services. Its company registration number is 201407965N

Contact

6 Battery Road, #11-06
Singapore, 049909
T: +65 6327 0233
F: +65 6225 3166
E: cecil.leong@mayerbrown.com

We practice law in Thailand through Mayer Brown (Thailand) Limited which is a limited liability company registered in Thailand, and an associated entity of Mayer Brown, the Hong Kong partnership.

Contact

Mayer Brown (Thailand) Ltd

Unit 903-4, Sathorn Square Office Tower 
98 North Sathorn Road
Silom, Bangrak, Bangkok 10500
Thailand
T: +66 2 108 8555
F: +66 2 108 1555
E: bangkok.office@mayerbrown.com

Mayer Brown International LLP is a limited liability partnership (registered in England and Wales with number OC303359) which is authorised and regulated by the Solicitors Regulation Authority with SRA number 369822. Our registered office is 201 Bishopsgate, London EC2M 3AF. We use the term "partner" to refer to a member of Mayer Brown International LLP or an employee or consultant who is a lawyer with equivalent standing or qualification and to a partner of or lawyer with equivalent standing in another Mayer Brown Practice. A list of members' names and their professional qualifications may be inspected at our registered office or by following this link to the list of members. Details of our members are also found on the Lawyers section of this site. Our professional indemnity insurer is Liberty Mutual Insurance Europe Limited of 3rd Floor, Two Minster Court, Mincing Lane, London, EC3R 7YE, United Kingdom. The territorial coverage is worldwide for Mayer Brown International LLP.

VAT

Mayer Brown International LLP is registered for VAT purposes in the United Kingdom (VAT Number GB 802 4368 52).

Contact

London
Mayer Brown International LLP
201 Bishopsgate
London EC2M 3AF
United Kingdom
T: +44 20 3130 3000
F: +44 20 3130 3001
E: london@mayerbrown.com

Admission

Except where otherwise indicated, members of Mayer Brown International LLP in the United Kingdom hold a Practising Certificate issued by the Solicitors Regulation Authority. Some members of Mayer Brown International LLP practising in the United Kingdom are members of foreign bars and are foreign lawyers registered with the Solicitors Regulation Authority.

Law Societies

The Solicitors Regulation Authority (http://www.sra.org.uk/home/home.page) is the regulatory body, and the Law Society of England and Wales (http://www.lawsoc.org.uk) is the representative body, for solicitors in England and Wales.

Important information for clients

The SRA requires us to provide clients with certain information which can be found in this Information Sheet.

EU Regulations require us to provide a link to an online dispute resolution portal.

HANDLING OF CLIENTS' FUNDS AND ACCOUNTING FOR INTEREST

Mayer Brown International LLP ("we" or "our") will, at the request of clients and at our discretion, receive, hold and transfer funds relating to matters on which we are engaged. How we handle client funds is governed by the Solicitors Regulation Authority Accounts Rules. Our policy relating to client funds and the payment of interest is set out below.

Circumstances in which we will accept client funds

We only accept client funds where they arise from or are in relation to an underlying transaction on which we have been engaged by the client.

Rejection of funds received

If, after a reasonable period of due diligence (generally 5 working days), we cannot identify funds we have received as arising from a transaction on which we are engaged we will either retain the funds pending further investigation or may at our discretion return them to the originator bank.

Clearing banks at which client funds are held

We maintain separately identified client accounts with a bank or banks of our choosing. These are presently held with The Royal Bank of Scotland (RBS) in London. Separate accounts are maintained for our clients' principal operating currencies, presently Pounds Sterling, Euros, United States Dollars and Hong Kong Dollars.

Risk

You use our client account at your own risk. We accept no liability for loss or damage you suffer if our bank collapses or for reasons outside our control our bank is otherwise unable to transact business or transfer funds in a timely manner or at all.

Accounts

All client funds will be held in instant access General Client Accounts unless we and the client agree otherwise (see below).

Designated Client Accounts

Where we consider it appropriate (for example where we anticipate holding significant client funds relating to a specific matter for a certain length of time) and if agreed by our client we may open a separately designated account with our bank. With our and our client's agreement we may open joint accounts with other firms of solicitors at other banks.

Deposit Accounts

If a client requests and we agree we will use overnight, money market, bid deposit or other equivalent deposit arrangements through our bank.

Interest on client funds

General Client Accounts:

  • Interest on these instant access accounts will be paid at a rate equivalent to that paid by our bankers (presently RBS) on a reference account (Business Reserve or Corporate Call Deposit account, dependent on the currency of the account), subject to a de minimis provision (see below).
  • Interest on funds received or paid out electronically will be calculated from and to the date of movement.
  • Interest on funds received or paid out by cheque will be calculated from the date we bank the cheque until the date we draw the cheque for payment unless, in our discretion, we consider this will give rise to a material disadvantage to the client or us (as the case may be) in which case interest will be paid on the period for which cleared funds are held.
  • Interest will be calculated and compounded on the same periodic basis as the RBS reference accounts.
  • Interest will be calculated for each matter (or combination of matters where they are related). Unless we agree otherwise in writing with a client if interest exceeds £50 or other currency equivalent, the full amount of interest will be accounted for to the client after the matter has completed. In some circumstances and at our discretion we may remit interest on account of the full amount due during the course of the matter.

Designated and Deposit Accounts and arrangements:

  • The full amount of interest earned on these accounts and arrangements will be added to the client's funds at the time that they are credited to the account or balance.
  • We will account to the client for the full amount of interest credited to the account after the matter has completed. In some circumstances and at our discretion we may remit interest on account of the full amount due during the course of the matter.

Professional Rules

The "Solicitors' Code of Conduct" published by the Solicitors Regulation Authority sets out the rules and principles of professional conduct for practising solicitors and can be accessed by the following link: http://www.sra.org.uk/solicitors/handbook/code/content.page.

Lawyers based in the United Kingdom who are not admitted as solicitors in England and Wales are subject to regulation by the Bar Council of England and Wales or by the relevant regulatory body in their place of admission.

Investment and insurance

We are not authorised by the Financial Conduct Authority. However, we are included on the register maintained by the Financial Conduct Authority so that we can carry on insurance distribution activity, which is broadly the advising on, selling and administration of insurance contracts. The register can be accessed via the Financial Conduct Authority website at http://www.fca.org.uk/register. This part of our business is authorised and regulated by the Solicitors Regulation Authority. Arrangements for complaints or redress if anything goes wrong are subject to the jurisdiction of the Legal Ombudsman.

We are not authorised under the Financial Services and Markets Act 2000 but we are able in certain circumstances to offer a limited range of investment services to clients because we are regulated by the Solicitors Regulation Authority. We can provide these investment services if they are a necessary part of the professional services we have been engaged to provide. No communication to you or on your behalf to another person will be an invitation or inducement to engage in investment activity.

Anti-money laundering

We may from time to time use online information sources, including electronic verification, to meet our client due diligence obligations pursuant to the Money Laundering Regulations 2007.

Reportable cross-border arrangements

EU Council Directive 2018/822 of 25 May 2018 1, also known as DAC 6, obliges EU Member States to introduce laws that require an intermediary with a link to an EU Member State (an “EU intermediary”), and in certain cases taxpayers, involved in a cross-border arrangement to disclose specified information about the arrangement (the “specified information”) to the relevant tax authorities, if the arrangements meet certain requirements, or “hallmarks” (“reportable arrangements”). Although these laws do not have to be implemented until 31 December 2019 and will not come into force until 1 July 2020, they will then apply retrospectively to reportable arrangements implemented on or after 25 June 2018.

The definition of an EU intermediary is wide, but will include banks, accounting firms, corporate service providers and legal services organisations such as Mayer Brown. We will not be required to report the specified information to the extent that doing so would breach applicable legal professional privilege laws, but in such circumstances we must inform other EU intermediaries that are involved in the matter (or the taxpayer if there is no other EU intermediary) of their reporting obligations in respect of the privileged information. Therefore, if we determine that a matter in which we are, or have been, instructed concerns reportable arrangements, we will be required to disclose non-privileged specified information to the relevant tax authorities and to inform other EU intermediaries involved in the matter, or the taxpayer (if there are no intermediaries), of their reporting obligations, notwithstanding any professional duty of confidentiality to our client(s). In the event of multiple intermediaries we are not required to report if there is proof, in accordance with national law, that the same information has been filed in another Member State by another intermediary.

1 Amending Directive 2011/16/EU regarding administrative co-operation in the field of taxation

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The data protection regulator is the Information Commissioner's Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF.

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We practice law in Vietnam through Mayer Brown Vietnam, which is a limited liability company registered in Vietnam, and an associated entity of Mayer Brown, the Hong Kong partnership.

Contact

Mayer Brown (Vietnam) LLC

17th Floor, Saigon Tower
29 Le Duan Street
District 1, Ho Chi Minh City
Vietnam
T: +84 28 3513 0300
F: +84 28 3822 8864
E: hcmc.office@mayerbrown.com

Mayer Brown (Vietnam) LLC
Suite 606, 6th Floor, Central Building
31 Hai Ba Trung
Hoan Kiem District
Hanoi, Vietnam
T: +84 24 3266 3113
F: +84 24 3825 9776
E: hanoi.office@mayerbrown.com

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