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Legal Notice

Zürner & Collegen PartGmbB

Zürner & Collegen PartGmbB
Steuerberatungsgesellschaft Zürner & Collegen PartGmbB

Linprunstrasse 49
80335 Munich

Fax +49 89 121534 34

Managing Directors authorized to represent the company

Christoph Zürner and Sven Aurich

VAT identification number


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

Phone +49 (30) 726 161-0
Fax +49 (30) 726 161-212

Supervisory authority for tax advisers

Federal Chamber of Tax Advisers Munich
Corporation under public law

Nederlinger Strasse 9
80638 Munich

Phone +49 (89) 157 902-0
Fax +49 (89) 157 902-19

Professional title

The legal professional designations "Wirtschaftsprüfer" (public accountant) and "Steuerberater" (tax adviser) were conferred in the Federal Republic of Germany.

Professional rules and regulations

For public accountants

The profession of public accountants is primarily subject to the following professional regulations:

  • Wirtschaftsprüferordnung, WPO (Code for Public Accountants)
  • Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung, WPBHV (Regulation concerning Professional Liability Insurance Rules for Public Accountants)
  • Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer, BS WP/vBP (Professional Charter for Public Accountants/Certified Auditors) 
  • Satzung für Qualitätskontrolle (Quality Control Charter)

These and other professional regulations are available at

For tax advisers

The profession of tax advisers is primarily subject to the following professional regulations:

  • Berufsordnung der Steuerberater, BOStB (Professional Code of Conduct for Tax Advisers)
  • Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Regulation on the Implementation of the Tax Advisory Act) 
  • Steuerberatungsgesetz, StBerG (Tax Advice Act)
  • Steuerberatervergütungsverordnung, StBVV (Tax Adviser Remuneration Regulation)

These and other professional regulations are available at

Design and implementation of the website

Atikon Marketing & Werbung GmbH

Kornstrasse 15
4060 Leonding

+43 (732) 611 266
Fax +43 (732) 611 266-20

Logo: Atikon Marketing & Werbung GmbH

Basic orientation of the website

The information provided on this website is for general information purposes only and does not constitute legal, tax or other professional advice. The website contains non-political news relating to tax, social and economic law and primarily addresses the clients of our company.


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 cannot accept any liability for damages 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 references to external websites are outside the scope of the author’s responsibility. Liability for the content of linked pages is excluded, especially as the author has no influence on the content or design of linked pages. The provider of these external websites is therefore solely liable for the contents of pages to which reference is made from the pages of this website - never, however, the person who refers to external publications and contents by means of a link. 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.


The content (text and images) of this website created directly by the author is protected by copyright. The information provided is intended for personal use only. Any use of any content of this website in violation of the provisions of the Copyright Act – in particular any further use as publication, reproduction as well as any form of commercial use and transmission to third parties – even in part or in revised form – without the author’s explicit permission is prohibited.

Information content

The information on this website may be changed, removed or supplemented without prior notice. Therefore, the author cannot guarantee the correctness, 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 out herein. These terms and conditions are part of the internet presence. 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

The protection of your personal data is of particular concern to us. We therefore process your data exclusively on the basis of the statutory provisions (DSGVO, BDSG). In this data protection information, we inform you about the most important aspects of data processing within the framework of our website.

General recording in case of access

We collect a series of general data and information with each access to the website by a data subject or an automated system. This general data and information is stored in the log files of the server. The data collected are the following:

  • an internet protocol address (IP address),
  • the date and time of access to the website,
  • the exact sub-page that was accessed on our website,
  • the website from which you accessed our website (so-called referrer),
  • the browser used and its version,
  • and the operating system used for access.

The aforementioned data is processed by us for the following purposes:

  • to ensure a smooth connection of the website,
  • to optimise the content of our website for you,
  • and to ensure system security and stability.

These points are in your and our legitimate interest. In addition, we may also use this data to comply with our legal obligations to cooperate with law enforcement authorities. In no case we use the collected data for the purpose of drawing conclusions about your person. The legal basis for data processing is Article 6 (1) lit. f DSGVO. The storage period of these log files is 2 months.

Google Maps

This site uses the mapping service Google Maps via an API. The provider is Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Ireland. To use the functions of Google Maps, it is necessary to store your IP address. This information is usually transferred to a Google server in the USA and stored there. The provider of this site has no influence on this data transmission. Google Maps is used in the interest of an appealing presentation of our online offers and to make it easy to find the places we indicate on the website. This constitutes a legitimate interest within the meaning of Article 6 (1) lit. f DSGVO.

Further information about handling user data can be found in the Google privacy policy at:

Contact form, benefit from initial appointment, online application

If you contact us via a form on the website or by e-mail, or if you apply online, we store the information you provide as well as the general data described above. By using our form, you agree to the processing of your data. We do not pass on the data to third parties and use the data exclusively to process the contact and to answer the respective enquiry. In case of contact by e-mail, the processing of the contact also constitutes the necessary legitimate interest in the processing of the data. The legal basis for the processing of the data is Article 6 (1) lit. a DSGVO if the user has given his or her consent. The legal basis for the processing of data transmitted in the course of sending an e-mail is Article 6 (1) lit. f DSGVO. The data transmitted to us in the course of contacting us will be deleted as soon as they are no longer required to achieve the aforementioned purpose. As far as the personal data from the contact form and the data sent by e-mail are concerned, this is the case as soon as the respective conversation has ended. This in turn is the case as soon as the circumstances have been conclusively clarified. As far as contacting us also aims to conclude a contract, a further legal basis is Article 6 (1) lit. b DSGVO. In this case, we will keep your enquiry as a business letter for 7 years.

Reminder service

If you register for our reminder service, we will process and store your e-mail address in order to send you regular e-mail reminders as you have requested. Your consent to the processing of this data is obtained as part of the registration process. We will keep your data until you unsubscribe from the reminder service. We will not pass on your e-mail address without your consent. Registration is required for the reminder service. The legal basis for processing the data is Art. 6 (1) lit. a DSGVO. You have the option to cancel the registration at any time. You can withdraw your consent to the reminder service at any time and unsubscribe from this service without affecting the lawfulness of the processing carried out on the basis of the consent up to the withdrawal. You can declare the withdrawal by clicking on the link provided in each reminder e-mail or by sending a message to the contact details provided in the legal notice.


You have the option of subscribing to our newsletter via our website. For this purpose, we require your e-mail address and your consent to receive the newsletter.

Without providing the mandatory information, you will not receive a newsletter from us. This does not apply to the non-provision of voluntary information, which merely means that you will not be addressed personally in the respective newsletter.

We use the so-called double opt-in procedure to register for our newsletter. This means that as soon as you have registered for the newsletter, we will send you a confirmation e-mail with a link to confirm your registration. If you do not confirm your registration within 24 hours, your data will be automatically deleted. The purpose of this procedure is to prove that you have registered to receive the newsletter and, if necessary, to clarify any possible misuse of your personal data. After your confirmation, we store your e-mail address for the purpose of sending you the newsletter. The legal basis is Article 6 (1) lit. a DSGVO.

You can withdraw your consent to the sending of the newsletter at any time and unsubscribe from the newsletter without affecting the lawfulness of the processing carried out on the basis of the consent up to the withdrawal. You can declare the withdrawal by clicking on the link provided in every newsletter e-mail or by sending a message to the contact details provided in the legal notice. We keep your data with us for as long as the subscription is active. We do not pass on this data without your consent.

Your rights

You are generally entitled to the rights of information, rectification or erasure, restriction of processing, data portability, withdrawal and objection to processing. If you believe that the processing of your data violates data protection law or your data protection rights have otherwise been violated in some way, you can complain to the supervisory authority.  A list of the competent supervisory authorities by federal state can be found at

Further information on your rights can be found, among others, on the website of the BFDI - The Federal Commissioner for Data Protection and Freedom of Information.


Please direct all enquiries, statements and queries regarding the use of data to .

Name and address of the data protection officer

The data protection officer of the responsible for the processing is:

Martin Bastius
Appointed as of: 01.07.2022
e-mail address:  
Phone: 49 (0) 89 41325320
Externally appointed: Yes
External company
heyData GmbH
Schützenstraße 5 
10117 Berlin

Any data subject may at any time contact our data protection officer directly with any questions or suggestions regarding data protection.


To enable you to make better use of our website, we use small text files known as "cookies" to track user preferences and to optimise our website accordingly. However, we do not use cookies to track individual visits to our website. Nowadays, most websites use cookies as a matter of routine. However, if you have any concerns in this regard, you can disable the use of cookies in your browser settings.


We use Matomo to learn more about how visitors interact with our website. For that purpose, we collect certain data on visitors' behaviour on our website. We combine these data and use it to perform statistical analyses on an aggregated level. Among the data we collect and process are for example:

  • which of our website's sub-sites a visitor is navigating to,
  • how long a visitor remains on our website
  • from which other website a visitor navigated to our website („referer“).

These data are collected and processed strictly anonymously. That means that we are not able to deduce information on any individual website visitor or identify them. Also, we do not combine these data with data from other sources, do not disclose these data to third parties within or outside of the European Union and do not use these data for individual profiling or solely automated decision-making.

You may object to the analyisis of your behaviour on our website, even though it is performed anonymously and no personal information is used in the process:

Privacy policy on the use and application of Google AdWords

The responsible for the processing has integrated Google AdWords on this website. Google AdWords is an Internet advertising service that allows advertisers to place ads in Google's search engine results as well as in the Google advertising network. Google AdWords allows an advertiser to specify certain keywords in advance, by means of which an ad is displayed in Google's search engine results exclusively when the user retrieves a keyword-relevant search result with the search engine. In the Google advertising network, the ads are distributed on topic-relevant websites by means of an automatic algorithm and in compliance with the previously defined keywords.

The operating company of the Google AdWords services is Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Ireland.

The purpose of Google AdWords is to advertise our website by displaying interest-relevant advertising on the websites of third-party companies and in the search engine results of the Google search engine and to display third-party advertising on our website.

If a data subject accesses our website via a Google advertisement, a so-called conversion cookie will be stored by Google on the data subject's information technology system. What cookies are has already been explained above. A conversion cookie loses its validity after thirty days and does not serve to identify the data subject. The conversion cookie is used to track whether certain sub-pages, for example the shopping basket of an online shop system, have been called up on our website, provided the cookie has not yet expired. The conversion cookie enables both us and Google to track whether a data subject who has accessed our website via an AdWords ad has generated a sale, i.e. has completed or cancelled a purchase of goods.

The data and information collected through the use of the conversion cookie are used by Google to compile visit statistics for our website. These visit statistics are in turn used by us to determine the total number of users who were referred to us via AdWords ads, i.e. to determine the success or failure of the respective AdWords ad and to optimise our AdWords ads for the future. Neither our company nor other advertisers of Google AdWords receive information from Google by means of which the data subject could be identified.

By means of the conversion cookie, personal information, such as the websites visited by the data subject, is stored. Each time the data subject visits our website, personal data, including the IP address of the internet connection used by the data subject, is transmitted to Google in the United States of America. This personal data is stored by Google in the United States of America. Google may share this personal data collected via the technical process with third parties.

The data subject can prevent the setting of cookies by our website, as already described above, at any time by means of an appropriate setting of the Internet browser used and thus permanently object to the setting of cookies. Such a setting of the internet browser used would also prevent Google from setting a conversion cookie on the information technology system of the data subject. In addition, a cookie already set by Google AdWords can be deleted at any time via the internet browser or other software programmes.

Furthermore, the data subject has the option to object to interest-based advertising by Google. To do this, the data subject must call up the link from any of the internet browsers he or she uses and make the desired settings there.

Further information and the applicable data protection provisions of Google can be found at

Use of social media

General Information

  • Purpose of data processing:  We use social media primarily to communicate with existing and new customers and to make information about our company available to a wide range of recipients. For this purpose, we process contact and communication data in particular, as well as data necessary to measure the reach of the information we provide. In addition, the operator of the respective social medium processes personal data for tracking (e.g. creation of user profiles based on usage behaviour or interests), remarketing (e.g. targeted advertising ads by cooperation partners) and in order to provide us with statistical evaluations of the use of our service.
  • Affected persons: Basically, all profile visitors, i.e. persons who access our profiles on social media.
  • Scope of data processing: For the aforementioned purposes, we or third-party providers commissioned by us process personal data to identify the profile visitor (e.g. name, address), data necessary for contact with the profile visitor (e.g. e-mail address, telephone number), data on usage behaviour (e.g. time spent on the website, websites visited, content searched for, services used), technical data (e.g. IP addresses, devices and programmes used to call up the website), content of the profile visitor (e.g. texts, photos, videos) and, if consent is given, data on the physical location of the profile visitor.
    This personal data of the profile visitor is combined in a user profile and stored on the profile visitor's end device as a file ("cookie"). Sometimes other websites may also access these user profiles in order to use and supplement the data contained therein for the targeted selection of advertising content. Those third parties that provide social media and other data processing tools for marketing purposes may also store the data contained in the user profiles on their servers.
  • Legal basis for data processing: We process personal data on the basis of our legitimate interest in communication and direct marketing within the meaning of Art. 6 (1) lit. f DSGVO.
  • Data processing outside the European Union: Social media operators sometimes process data outside the European Union.
  • Data subject rights: We ask our profile visitors to assert information and other data subject rights (e.g. deletion) directly with the operators of the social media if possible, as only the operators have unrestricted access to the processed data.  Of course, we will forward data protection requests (e.g. information, correction, deletion) addressed to us to the operator of the respective social media.
    Further information on the enforcement of your data subject rights, in particular on the existing possibilities to object to data processing, can be found in the privacy policy of the operator of the respective social medium.
  • Use of cookies:  The user profiles are stored as a file ("cookie") on the end device of the profile visitor. The storage of this file requires the consent of the profile visitor, which can be withdrawn at any time.


Services used


  • Service provider: Facebook Ireland Ltd., 4 Grand Canal Square, Grand Canal Harbour, Dublin 2, Irland; a subsidiary of Facebook, Inc., 1 Hacker Way, Menlo Park, California, USA; Website:
  • Data processed: Data for the identification of the profile visitor (e.g. name, address), for contact with the profile visitor (e.g. e-mail address, telephone number), content of the profile visitor (e.g. texts, photos, videos), data on the usage behaviour of the profile visitor (e.g. time spent on the website, websites visited, content searched for, services used), technical data (e.g. IP addresses, devices and programmes used to access the profile) and, with appropriate consent, data on the physical location of the profile visitor.
  • Affected persons: All profile visitors, i.e. persons who access our profiles on Facebook.
  • Legal basis: Legitimate interest in communication and direct advertising within the meaning of Art. 6 (1) lit. f DSGVO.
  • Cookies: Facebook sets cookies to store the profile visitor's data. Read more:
  • Objection: In principle, Facebook allows you to object to data processing for the above-mentioned purposes ( You can also prevent the processing of your data for the above-mentioned purposes by not consenting to the use of the cookies required for this purpose. However, this may impair individual functions of our website.
    Irrespective of this, general objection options also exist for individual regions (Europe:; USA:; Canada:; International:
  • Information on data protection:  Privacy policy:; Agreement on the joint processing of personal data on Facebook profile:; Data protection information for profiles on Facebook:


Information on data protection: Privacy policy:

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