Contents
Legal Notice
Zürner & Collegen PartGmbB
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft


Linprunstrasse 49
80335
Munich
Germany
Phone
Fax
+49 89 121534 34
E-mail
http://www.zuernercollegen.de
- Managing Directors authorized to represent the company
Christoph Zürner and Sven Aurich
- VAT identification number
DE303856770
- Commercial register
PR 1507
Professional liability insurance
Our professional activity is covered by an errors and omissions insurance with HDI Versicherung AG, 30650 Hannover which applies across all Member States of the European Union covering the insured risks.
Supervisory authority for public accountants
Chamber of Public Accountants
Corporation under public law
Headquarters
Berlin
Rauchstrasse 26
10787
Berlin
Germany
Phone
+49 (30) 726 161-0
Fax
+49 (30) 726 161-212
E-mail
Website
www.wpk.de
Supervisory authority for tax advisers
Federal Chamber of Tax Advisers
Munich
Corporation under public law
Nederlinger Strasse 9
80638
Munich
Germany
Phone
+49 (89) 157 902-0
Fax
+49 (89) 157 902-19
E-mail
Website
www.stbk-muc.de
Professional title
The legal professional designations "public accountant" and "tax adviser" were conferred in the Federal Republic of Germany. Licenses to exercise the profession were granted in the Federal Republic of Germany.
Professional rules and regulations
For public accountants
- Wirtschaftsprüferordnung, WPO (Code for public accountants)
- Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer, BS WP/vBP (Professional Charter for Qualified Public Accountants / Certified Auditors)
- Satzung für Qualitätskontrolle (Quality Control Charter)
- Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung, WPBHV (Regulation concerning Professional Liability Insurance Rules for Auditors and Certified Accountants)
These codes and regulations are available for perusal on the website of the Chamber of Public Accountants at www.wpk.de.
For tax advisers
- Steuerberatungsgesetz, StBerG (Tax Advice Act)
- Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Implementing Regulation for the Tax Advisory Act)
- Berufsordnung der Bundessteuerberaterkammer, BOStB (Professional Code of Conduct for the Federal Chamber of Tax Advisers)
- Steuerberatergebührenverordnung, StBGebV (Tax Consulting Fee Ordinance)
- Steuerberatervergütungsverordnung, StBVV (Tax Adviser Remuneration Regulation)
The laws, codes and regulations are available for perusal at www.bstbk.de.
Design and implementation of the website
Atikon Marketing & Werbung GmbH
Kornstrasse 4
4060
Leonding
Austria
Phone
+43 (732) 611 266
Fax
+43 (732) 611 266-20
E-mail
Website
www.atikon.de

Used images
- Karte von Europa 35807216, doram, iStock
- Windturbinen in Oiz eolic park 83672227, Mimadeo, iStock
- Lake Konigssee mit St. Bartholomae Pilgerkirche 80760253, bluejayphoto, iStock
- Saint Peter Square 77800483, adisa, iStock
- Panoramablick auf München city 25407625, Mapics, iStock
- Bauernhaus im Val d'orcia-Spring 23061116, franckreporter, iStock
Used symbols
- Material Design Icons, Google, www.flaticon.com, Lizenz: CC BY 3.0
- Scientifics Study, Freepik, www.flaticon.com
- Profiles Avatar, Freepik, www.flaticon.com
- Albania free icon, Freepik, www.flaticon.com
- Spain free icon, Freepik, www.flaticon.com
- Turkey free icon, Freepik, www.flaticon.com
Basic orientation of the website
The information provided on this website is solely for general information purposes and does not constitute legal, tax or other specialised advice. The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.
Liability
The intention of the author of this website is to provide information completely and correctly to the best of the author's knowledge and belief, and to keep this information updated. Nevertheless, the author accepts no liability whatsoever for any damage that may result from the use of the information provided – even if the damage results from the use of possibly incomplete and/or erroneous information.
Any referrals to third-party websites are outside the scope of the author’s responsibility. Liability for the content of the linked-up pages is hereby excluded, as the author has no influence over the content and design of the linked websites. If linked pages (particularly owing to a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such contents on the linked pages, then the author shall cut off the link to such pages immediately. If linked-up pages (particularly through a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such content on the linked-up pages, then he shall cut off the link to such pages immediately.
Copyright
The content (text and images) of this website created directly by the author is copyrighted. The information provided is intended for personal use only. Any use of any of this website's content in violation of the provisions of the Copyright Act – in particular further use as in publications, copies as well as any form of commercial use and transmission to third parties – also in part or in processed form – without the author’s explicit approval is prohibited.
Information content
The information on this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the accuracy, completeness, quality or up-to-dateness of the information provided.
Legal validity
By using this website, the user is subject to the Terms and Conditions of Use set forth hereunder. These terms and conditions are part of the online presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with current law, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected.
Privacy policy
Google Maps
This site uses the Google Maps map service via an API. It is operated by Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Irland. To use Google Maps, it is necessary to save your IP address. This information is generally transmitted to a Google server in the USA and stored there. The provider of this site has no influence on this data transfer. The use of Google Maps is in the interest of making our website appealing and to facilitate the location of places specified by us on the website. This constitutes a justified interest pursuant to Art. 6 (1) (f) GDPR.
Further information about handling user data, can be found in the data protection declaration of Google at policies.google.com/privacy?hl=en.
Cookies
This website uses small text files called "cookies" in order to enhance the user experience for those who visit our website. By using cookies we are able to track the users' preferences and, in doing so, to optimize our website. However, we do not use cookies to track the single visits on our website. Nowadays, most websites use cookies as a matter of routine. If you have any concerns in this regard, you can disable the use of cookies in your browser settings.
Google Analytics: Privacy and Possibilities of Objection
This website uses Google Analytics, a web analytic service provided by Google Ireland Limited. ("Google"). Google Analytics uses so-called "cookies" which are text files stored on your computer to allow an analysis of how you use this website. The information generated by the cookie about your use of the website will in general be transmitted to and stored by Google on a server in the United States of America. In the case of activating the IP anonymization on this website, Google will, however, shorten your IP address before transferring it within the Member States of the European Union or in other Contracting States to the Agreement on the European Economic Area. Only in ecceptional cases the full IP address will be sent to and truncated by a Google server in the United States. On behalf of the website provider Google will use this information for the purpose of evaluating your use of our website, compiling reports on the website activities, and providing other services relating to the use of the website and the internet usage to the website provider. The IP address transmitted by your browser within the context of the use of Google Analytics will not be associated with any other data stored by Google. You may refuse the storage of cookies by chosing the appropriate settings in your browser software. We point out, however, that by doing so, you may not be able to use the full functionality of this website. Furthermore, you can prevent Google from collecting and using the data generated by the cookie and related to your use of the website (including your IP address) as well as from processing this data by downloading and installing the browser plug-in available under: Google Analytics Opt-out Browser Add-on
For general information about Google Analytics and privacy please visit the Google Privacy Center. The "anonymizeIp" function was added on the website in order to guarantee an anonymized collection of IP addresses (so-called IP masking).
You can prevent Google Analytics from collecting your data by clicking on the following link. An opt-out cookie is then placed on the website which prevents the data from being gathered in the future when visiting the website, as long as the cookie is not deleted: Google Analytics Opt-Out.
Google Analytics: Privacy and Opt-out
This website uses Google Analytics, a web analysis service provided by Google Ireland Limited ("Google"). Google Analytics uses "cookies", which are text files that are stored on your computer, to analyze how you use the website. The information generated by the cookie on your use of this website (pages viewed, behaviour on the website, approximate location, technical information, origin of the visit) will be transmitted to Google's servers in another member state of the EU or in the USA, where it is stored in aggregated form for 14 months. Your IP address will be shortened by the activated IP-anonymization and therefore anonymized, so that the transmitted IP address cannot be traced back to any individual person. In case of the transmission of information to Google's servers in the USA, IP-anonymization is first carried out on a server in a member state of the EU or EEA. On behalf of the operator of this website, Google will use the transmitted on behalf of the operator of this website to evaluate your use of the website, to compile reports on website activities and to perform further services for the website operator in connection with the use of the website and the Internet. The anonymized IP address, which is transmitted by your browser within the Google Analytics framework can be merged by Google with other data originating from an existing Google user account or the use of other Google products.
- Service provider: Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Ireland; Website: https://marketingplatform.google.com/intl/de/about/analytics/; Privacy Statement: https://policies.google.com/privacy; Objection: Change privacy settings; Privacy Shield: https://www.privacyshield.gov/participant?id=a2zt000000001L5AAI
- Processed Data: Google processes search queries, user location, websites and apps that the user visits, videos and advertisements that the user views, and more general information that the user has provided to Google, such as age group and gender. Learn more: https://safety.google/intl/de/privacy/ads-and-data/
- Affected persons: All website visitors who have expressly consented.
- Purpose of data processing: https://support.google.com/analytics/answer/6004245
- Data storage: 14 months
- Legal grounds: The website visitor's consent in accordance with Art. 6 (1) (a) GDPR and legitimate interest in communication and direct advertising in accordance with Art. 6 (1) (f) GDPR.
- Protective measures: Masking of IP addresses.
- Cookies: Google Analytics uses cookies to determine and evaluate anonymous data about your user behavior on our website. The data is only stored with prior consent of the user and can be used to generate pseudonymous user profiles. More about this https://policies.google.com/technologies
- Objection: Objections can be made either by not allowing cookies using this website's cookie consent banner or here: Change privacy settings
By downloading and installing the browser plugin available here: Browser add-on to deactivate Google Analytics, you can prevent Google from collecting the data generated by the cookie and related to your use of the website (including your IP address) to Google and the processing of this data by Google.