By using the PKF Deutschland GmbH Wirtschaftsprüfungsgesellschaft website and other internet addresses, which link to the address www.pkf.de, the user agrees to the following terms and conditions:
The information contained in this website is not a complete presentation and can not replace tax or any other professional advice which is adjusted to the particularity of each individual case. We endeavour to secure that the content of this website is correct and up to date. Nevertheless, you should individually consult a professional advisor before deciding to or not to make decisions.
Every trademark, which appears on this website and is eventually legally protected by a third party, is subject to the respective trademark law and to the right of possession of the respective registered owner.
The legal entities mentioned in the imprint of this website explicitly declare that there was or is no influence on the arrangement, content and function of the websites connected by links or other techniques (e.g. banners). The legal entities explicitly dissociate from all contents of the websites connected by links or other techniques (e.g. banners) with pages of this website and declare not to adopt the content of such other websites.
Disclaimer of Liability
We prepared the information contained in this website carefully and do our best to review and renew the information permanently. Nevertheless, we are not able to bear the responsibility for the correctness, actuality, completeness and current availability of our contents. We are also not liable for the contents of our website to be suitable for the user and its purposes. We accept no liability with regard to decisions made by the user according to the contents. We exclusively give binding disclosures, consultancy, recommendations or explanations during individual communication.
PKF Deutschland GmbH Wirtschaftsprüfungsgesellschaft is a member firm of the PKF International Limited network and in Germany a member of a network according to § 319 b HGB. The network consists of legally independent member firms. PKF Deutschland GmbH Wirtschaftsprüfungsgesellschaft does not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms.
According to the technically and economically feasible state of the art we ensure that usual precautions against the transmission of computer viruses are taken. We explicitly accept no liability for damages caused by computer viruses. We explicitly refer to common knowledge that there are risks connected with using internet and email caused by computer viruses or internet attacks. For this reason the user has the obligation to review the contents received by websites (e.g. downloads or email) with regard to computer viruses or other risks.
Data Security and Privacy
By the access of a user to this website existing identification data (IP address, exit URL) and further specifications are stored to the respective internet server. The data stored is used for identification and backtracking of illegal access attempts and accesses to the internet server and for statistic purposes. The data is not used for other purposes. The recorded data is secured for three months and is deleted thereafter.
The commercial use of the content of individual pages of this website is subject to our approval. The respective authors own all rights of their presentations and articles contained in the individual pages of this website.
Applicable Law / Place of Jurisdiction
Any relationship, which eventually exists or will result in future, shall be exclusively governed by the laws of Germany and the exclusive place of jurisdiction shall be Germany.
Hamburg, September 2009