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Content of the website The author and Feuerer & Partner - Tax Advisors - Lawyer (hereinafter referred to as: Author) assume no liability for the topicality, correctness or quality of the information provided. Any liability claims against the Author relating to losses of material or non-pecuniary nature caused by use or non-use of the information presented or use of defective and incomplete information shall be wholly excluded, unless wilful or gross negligence by the Author can be proven. All offers are non-binding. The Author expressly reserves the right to alter or delete parts of the website or the whole publication without prior information or to delete the publication temporarily or permanently. References and links In the event of direct or indirect references to third-party websites (”hyperlinks”) which are beyond the Author’s sphere of responsibility, liability would arise for the Author solely if the Author had been aware of the content of said third-party pages and if the Author was technically able and could reasonable be expected to prevent their use in the event of unlawful contents. The Author hereby expressly declares that he was not aware of any illegal content of the linked pages at the time he set the links. The Author has no influence whatsoever on the current and future design and the content of the linked pages. The Author therefore expressly disassociates himself from the content of any linked pages which have been altered since the links were set. This statement applies to all links and references within the Author’s own content and to all third-party entries in guest books, discussion forums and mailings lists possibly set up by the Author. Liability for any illegal, defective or incomplete contents in particular for any damages caused by the use or non-use of such information shall lie solely with the person or entity to which such reference or link is made, and not the person or entity who merely refers to such publication through links. Copyright and labelling laws The Author endeavours to observe the copyrights in the graphics, audio documents, video clips and texts used in all publications and to use graphics, audio documents, video clips and texts generated by himself, or to use license-free graphics, documents, video clips and texts. All trademarks and proprietary brands named within this website and/or protected by third-party rights shall, without limitation, be subject to the provisions of the applicable labelling laws and the ownership rights of the owner. Merely naming such rights does not allow the inference that trademarks and proprietary brand names are not protected by third-party rights. The copyright for any published objects generated by the Author himself shall remain with the author of the pages. The reproduction or use of such graphics, audio documents, video clips and texts in other electronic or printed publications shall be permitted only with the express permission of the Author. Legal effectiveness of this disclaimer This disclaimer is deemed to be an integral part of the website from which the reference to this page was made. If parts of this text or individual formulations do not, do no longer, or do not fully comply with the applicable laws and regulations, the remaining parts of the document shall remain in full force and effect both in terms of their content and validity. Establishment of a client relationship, conflict of interests Furthermore we whish to point out that the information provided on the internet does not constitute specific advice and that we shall not be liable for any errors. A client relationship is established on an individual basis only and we only advise clients whose identity has been verified by us. Cross-waiver of liability In addition to the limitations of liability any legal declarations formulated on this page we wish to point out that the content published on our entire internet site (including hyperlinks) is subject to the disclaimer formulated here.

Content of the website The author and Feuerer & Partner - Tax Advisors - Lawyer (hereinafter referred to as: Author) assume no liability for the topicality, correctness or quality of the information provided. Any liability claims against the Author relating to losses of material or non-pecuniary nature caused by use or non-use of the information presented or use of defective and incomplete information shall be wholly excluded, unless wilful or gross negligence by the Author can be proven. All offers are non-binding. The Author expressly reserves the right to alter or delete parts of the website or the whole publication without prior information or to delete the publication temporarily or permanently. References and links In the event of direct or indirect references to third-party websites (”hyperlinks”) which are beyond the Author’s sphere of responsibility, liability would arise for the Author solely if the Author had been aware of the content of said third-party pages and if the Author was technically able and could reasonable be expected to prevent their use in the event of unlawful contents. The Author hereby expressly declares that he was not aware of any illegal content of the linked pages at the time he set the links. The Author has no influence whatsoever on the current and future design and the content of the linked pages. The Author therefore expressly disassociates himself from the content of any linked pages which have been altered since the links were set. This statement applies to all links and references within the Author’s own content and to all third-party entries in guest books, discussion forums and mailings lists possibly set up by the Author. Liability for any illegal, defective or incomplete contents in particular for any damages caused by the use or non-use of such information shall lie solely with the person or entity to which such reference or link is made, and not the person or entity who merely refers to such publication through links. Copyright and labelling laws The Author endeavours to observe the copyrights in the graphics, audio documents, video clips and texts used in all publications and to use graphics, audio documents, video clips and texts generated by himself, or to use license-free graphics, documents, video clips and texts. All trademarks and proprietary brands named within this website and/or protected by third-party rights shall, without limitation, be subject to the provisions of the applicable labelling laws and the ownership rights of the owner. Merely naming such rights does not allow the inference that trademarks and proprietary brand names are not protected by third-party rights. The copyright for any published objects generated by the Author himself shall remain with the author of the pages. The reproduction or use of such graphics, audio documents, video clips and texts in other electronic or printed publications shall be permitted only with the express permission of the Author. Legal effectiveness of this disclaimer This disclaimer is deemed to be an integral part of the website from which the reference to this page was made. If parts of this text or individual formulations do not, do no longer, or do not fully comply with the applicable laws and regulations, the remaining parts of the document shall remain in full force and effect both in terms of their content and validity. Establishment of a client relationship, conflict of interests Furthermore we whish to point out that the information provided on the internet does not constitute specific advice and that we shall not be liable for any errors. A client relationship is established on an individual basis only and we only advise clients whose identity has been verified by us. Cross-waiver of liability In addition to the limitations of liability any legal declarations formulated on this page we wish to point out that the content published on our entire internet site (including hyperlinks) is subject to the disclaimer formulated here.