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This text is just an informal translation to the German disclaimer which is the sole legally binding version.


This website contains non-political news covering tax law, social law and commercial law and primarily addresses this firm’s clients.


The author of this website is committed to fully and properly display information provided on this website and keep it up to date as far as possible. Yet the author cannot accept any liability for damages that may result from the use of this information – even if it relates to incorrect or incomplete information. A liability for the content of linked websites is excluded, since the author has no influence on the content of the linked sites. For contents of sites referred to, only the provider of these particular websites is liable and never the party linking to other publications and contents. In case linked websites (particularly when changes to the content occurred after setting the link) contain illegal, incorrect, incomplete, offensive or immoral information and the author of this page is informed about such contents the links hereto will be removed immediately.


The content created by the author of these sites is copyright protected. The information is intended only for the personal use. Every use contradicting the regulations of the copyright law of any content of these web pages, in particular for publication, duplication and each form of commercial use as well as passing material on to third parties – also in parts or in revised form – without explicit permission of the author is forbidden.

Information Content

Information on this website can be subject to changes without prior announcement. The author cannot guarantee correctness, completeness, quality or timeliness of the information provided on this website.

Legal Validity

By using this website the user is subject to the current conditions of use part of the world wide web. In case parts or certain sections of the conditions of use are not based on current legal situations further contents remains valid.

Data Privacy

The use of data published in the legal notice section of this website by third parties is explicitly prohibited without prior permission. The owners of these pages explicitly reserve the right to take legal action in the event that unrequested advertising material is sent such as spam.