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LEGAL NOTICE

Tax Advisor Renate Schnürch
Nymphenburger Straße 1
80335 München
Telefon +49 89 / 130 120 80
Telefax +49 89 / 130 120 819
E-Mail: Renate.Schnuerch@kanzlei-schnuerch.de
web: www.kanzlei-schnuerch.de

Webdesign:
Codesign Corinna Buberl, München – codesign-web.de

Graphics/Photos:
Munich Skyline: Ilyes Laszlo – stock.adobe.com
Photos: Simone Naumann Fotografie – simone-naumann.com

Responsible for content:
according to article 18 section 2 MStV: Renate Schnuerch (address as above)

Value added tax identification number:
according to article 27a value added tax law: DE 216221613

Trade Law Regulations:
The legal job title of „Steuerberater (tax advisor)“ and „Steuerberaterin (tax advisor)“ has been awarded in the Federal Republic of Germany.

Supervisory authority:
Munich Chamber of Tax Advisors

Information on professional liability insurance:
I maintain the legally required financial loss liability insurance with Allianz Versicherungs Aktiengesellschaft, 10900 Berlin.

The professional group of tax advisors is essentially subject to the following regulations:

1. Tax Advisory Act (StBerG)
2. Implementing order for Tax Advisory Act (DVStB))
3. Professional Code of Conduct of the German Federal Chamber of Tax Advisors
4. Tax Advisors’ fee regulations

Information on these regulations can be found on the Munich Chamber of Tax Advisors’ website: http://www.stbk-muc.de

DISCLAIMER OF LIABILITY

1. Liability for online contents

The author does not assume any liability concerning the topicality, correctness, completeness or quality of the information provided. The contents of this website were created with utmost care. Liability claims against the author relating to damages be they material or non-material in nature, which are caused through the usage or non-usage of the information presented and/or through the usage of flawed and incomplete information are strictly excluded provided that no deliberate intent or gross negligence of fault can be proved on the part of the author. In accordance with article 7 section1 TMG, I, as service provider am responsible for my own contents on this website in accordance with general law. In accordance with articles 8 to 10 TMG, I, as a service provider, am not obliged to monitor third-party information provided or stored on my website or to search for circumstances that might indicate unlawful activities. This is without prejudice to obligations to remove or block the use of information in accordance with general laws. Should any such infringements be noted, the contents concerned will be removed at once. All offers are subject to change without notice and not binding. I expressly reserve the right to modifications, amendments, or cancellations of the offer, in whole or in part, or to the temporary or final discontinuation of this publication without any prior notice.

2. Links and references

Where direct or indirect references to third-party websites are concerned, which lie beyond the sphere of my responsibility, an obligation to assume liability would take effect exclusively in the case of my having knowledge of the content, and it having been technically feasible and reasonable for me to have prevented its use in the case of it having unlawful content. In all cases, the respective provider or operator of these sites is responsible for the content of the linked sites. The author explicitly declares herewith that at the time of setting the links no illegal content was recognizable on the pages to be linked. However, permanent content-related control of the linked pages is not reasonable without concrete clues of a violation of law. The author has no influence whatsoever on the present and future content, design or authorship of these third-party pages. Therefore the author expressly disassociates herself from all contents of all linked/related pages which have been changed after the link set-up. This statement applies to all links and references within the author's own website and to entries made by others in systems set up by the author including directories of links, mailing lists and all other forms of databases, the contents of which can be added to externally. Where unlawful, erroneous or incomplete content is concerned, especially damages arising from the usage or non-usage of the information offered, the provider of the linked page shall be solely liable, and not the party who merely makes reference to the respective publication via links. Should any such infringements be noted, the links concerned will be removed at once.

3. Copyright and Trademark Law

The author strives to heed the copyright regulations for all images, graphics and texts included in her publications, and to use her own images, graphics and texts or those images, graphics and texts that are in the public domain. All the trademarks named in the internet offer and, where applicable, those protected by third parties, are subject without restriction to the legal provisions of the respectively valid right to protected identification/trademarks and the rights of ownership of the respective registered owners. The mere usage of a brand name does not imply that a trademark is not protected by a third party! Should any such infringements be noted, the links concerned will be removed at once. The copyright for any published items produced by the author herself shall remain solely with the author of these pages. Any duplication or use of objects such as graphics or texts in other electronic or printed.

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