Important Information / Disclaimer

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:

Notification
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.

Trademark
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.

Links
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.

This website uses Google Analytics, a web analytics service provided by Google, Inc. (“Google”). Google Analytics uses “cookies”, which are text files placed on your computer, to help the website analyze how users use the site. The information generated by the cookie about your use of the website (including your IP address) will be transmitted to and stored by Google on servers in the United States .

Google will use this information for the purpose of evaluating your use of the website, compiling reports on website activity for website operators and providing other services relating to website activity and internet usage. Google may also transfer this information to third parties where required to do so by law, or where such third parties process the information on Google’s behalf. Google will not associate your IP address with any other data held by Google.

You may refuse the use of cookies by selecting the appropriate settings on your browser, however please note that if you do this you may not be able to use the full functionality of this website. You may prevent that Google stores and processes the data generated by the cookies (including you IP address) while you visit this website by downloading and installing the browser plugin available under the following link: http://tools.google.com/dlpage/gaoptout?hl=en.

Legal Copyright
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