Legal Disclaimer -
Terms of use
All information and data on
this website are provided for general and overall
representation purposes of German international tax law. The use of the website or
parts of it does not establish a legal, business or tax
consulting or any other relationship between the website owner and the user.
The sole purpose of this website is to provide the user with gerneral
information, especially for academic purposes.
The naming and
mentioning of academic articles, individuals, law and CPA firms
and other information are not to be meant as an assessment in
content or quality. The non-mentioning of others who could fit in
the same categories on the website is not to be assessed as a
disdain of or low regard for them.
Laws, regulations,
administrative instructions, tax treaties and court decisions could deviate
from each other and are subject to changes (daily). The judgement of a single
case depends on many, particular circumstances.
Please
contact your personal tax advisor before making a
decision that has an effect on your personal tax situation.
The website owner is not
liable for the correctness, actuality and completeness of the website, especially the database
information.
A personal or any other liability of the website owner for tangible and
intangible damages caused by the use, non-use of wrong and faulty
information is expressly excluded. The use of the information are in the sole
responsibility of the user.
- No liability
for correctness, actuality and completeness of the database - information -
All
information without guarantee and
without generating a tax advisor - client relationship.
The
database is protected by international copyright law. Copying,
editing, publishing of the database or parts of it
are allowed only by written permission of the website owner.
This applies also to the use for business owned intranets.
Linking to sub-pages is prohibited.
Download
opportunities and related software implementations for the use of downloading files are in the responsibility and liability of the user
without guarantee by the website owner.
All
trademarks on this website are the property of their legal owners.
Links to web articles are provided for academic and non-profit
purposes. The copyright of the articles are owned by their legal
owners. If a link is unlawful, it will be erased after notice of the
legal owner.
If the
content of a website linked by this website changes
and the content of the linked website is not tax law related any
more, the owner of this website expressly keeps the other's
distance of this website and its content. That applies particularly
to the contents of which is the publishing is prohibited by German or
foreign criminal law. The website owner declares that all websites
linked by this website are free of unlawful content at the time of
linking. The website owner has no influence on the content on other websites.
Personal and any other liability of the website owner for tangible
and intangible damages caused by use, non-use of wrong and faulty
information of other websites is expressly excluded.
The
website owner reserves the right to change, supplement,
delete the whole website or parts of it without official
notice.
This legal disclaimer
is part of the website which links on it and is applicable to all
subpages of this website. If the legal disclaimer or parts of it do
not and will not represent the current legal situation in whole or in
parts, the remaining parts will be valid.
This website is located on a German server.
C