Terms of use Terms of use

Terms of use


This is a non-binding translation of the terms of use in German language ("Rechtliche Hinweise") which can be accessed through this website. In the event of discrepancies between the language versions, the German version shall prevail.


By using this website, you agree to abide by the following terms of use.



The tax legislation and jurisprudence are very extensive and subject to ongoing changes. Likewise, real life circumstance are often complex and unique. The present content of our website is only intended to provide a general introduction to the issues raised and to sheed light on some selected and potentially important issues for our clients. In principle the shown information can not replace individual consultation by a competent person taking into account the specific circumstances of the individual case. For decisions taken by the user based solely on the information presented on this website information, we therefore do not assume any responsibility.

If you have any questions about the information presented, please call directly to our office and when appropriate, agree to an apointment with us to discuss your questions.

The compilation of the information presented was carried out with due care. Nevertheless, we assume no liability for any legal reason whatsoever, for the accuracy, timeliness and completeness of the information provided.

This website contains links to websites maintained by third parties. We have no control over these websites and the information, goods or services offered on those third party websites. We therefore assume no responsibility for any legal reason whatsoever, for the content of third party websites.



This website uses Google Analytics, a web analytics service provided by Google Inc. ( "Google"). Google Analytics uses "cookies", text files that are stored on your computer and enable analysis of your use of the website. The information generated by the cookie about your use of this website are usually transferred to a Google server in the USA and stored there.

In case of activation of the IP anonymization on this website, your IP address will be truncated within Member States of the European Union or other parties to the Agreement on the European Economic Area. Only in exceptional cases will the full IP address transferred to a Google server in the USA and shortened there. On behalf of the operator of this website Google will use this information to evaluate your use of the website, compiling reports on website activity and providing other with website and internet related services to the website operator.

Is undertaken as part of Google Analytics that your IP address will not be merged with other data from Google. You may refuse the use of cookies by adjusting your browser software; however, we point out that you can optionally use to their full extent in this case not all features of this website. You can also prevent the data generated by the cookie about your use of the website to Google and the processing of these data by Google, by the at the following link (http (including your IP address.): // download and install tools.google.com/dlpage/gaoptout?hl=de) browser plugin available.


Other conditions

We reserve the right , without prior notice to change the information , products or services offered on this website at any time or to update.

The contents of the website can be used under the the liability conditions stated above only for your personal information.

Any other use , such as the disclosure to third parties, republishing, uploading, posting, transmitting or distributing the contents of this website, whether in the form shown or in a modified form, is prohibited.

Any existing or future legal relationships only German law is applicable and only German courts are responsible.