Contents

Legal Notice

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.

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.

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.

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.