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Legal notice

KEIL GmbH
Accountants, auditors and tax advisors
Palisadenstr. 40
10243 Berlin Germany

Tel: +49 30 55 69 81-0
Fax: +49 30 55 69 81-12
info@www.keil-steuerberater.de

Directors:
Dipl.-Finanzwirt Matthias Keil WP/StB

Registered with the companies register at the Berlin-Charlottenburg Court under HRB 171435B

VAT registration number: DE302403491

Dipl.-Finw. Matthias Keil
auditor and tax adviser
Palisadenstraße 40
10243 Berlin

Tel: +49 30 55 69 81-0
Fax: +49 30 55 69 81-12

VAT registration number.: DE230871628

Supervisory authority:
Chamber of Auditors, Chamber of Tax Advisers

The profession of auditor/certified accountant is subject to the following professional conduct regulations:

Federal Auditors Act (WPO)
Professional Code for Sworn Auditors and Certified Accountants (BS WP/vBP)
Statutes for quality control
Ordinance on Seals (Siegel-VO)
Auditor Professional Indemnity Insurance Order (WPBHV)

Professional Standards for Tax Advisers

Tax Advisory Act (StBerG)
Regulation of the Implementation of the Tax Advisory Act (DVStB)
Professional Code (BOStB)
Tax Advisers’ Fees Schedule (StBGebV)

Implementation of the website
Internet agency kontur networx Berlin

Privacy statement
Link to website

Information about professional liability

Liberty Mutual Insurance Europe Ltd.
Im Mediapark 8
50670 Cologne

Area of applicability (AVB BBR-S, BBR-W)

  1. Germany
  2. European countries outside of Germany, as well as Turkey, and countries in the former Soviet Union, including Lithuania, Latvia, and Estonia: Liability claims are insured, (1) which are brought before the courts of these countries, and (2) the result of a violation of or non-compliance with the laws of these countries.
  3. Worldwide, the amount of the legally stipulated minimum amount of insurance for covering liability claims which arise from the violation of or non-compliance with foreign laws applies, to the extent that these arose in connection with commercial assistance in tax matters as regards the tax laws of these countries and the contract is subject to German law.
  4. The insurance coverage does not extend to liability claims which are asserted due to activities which take place abroad through subsidiaries, branch offices, or other advisory offices.

General Terms and Conditions (AAB)
Allgemeine_Auftragsbedingungen

Legal notice in line with §5 German Telemedia Law (“Telemediengesetz”):

The professional titles of auditor and tax adviser were conferred in the Federal Republic of Germany.

The relevant supervisory authority for me as auditor is the Chamber of Auditors (www.wpk.de), upon whose homepage under the heading “Service/Rechtsvorschriften” (Service/Legal regulations) the professional regulations for auditors (Federal Auditors Act, Professional Code for Sworn Auditors and Certified Accountants, statutes for quality control, Ordinance on Seals, Auditor Professional Indemnity Insurance Order) can be viewed.

The relevant supervisory authority for me as tax adviser is the Berlin Chamber of Tax Advisers (www.steuerberaterkammer-berlin.de), upon whose homepage under the heading “Kontakt/Service“ (Contact/Service), and there “Rechtsgrundlagen” (Legal framework) the professional regulations for tax advisers (Tax Advisory Act, Regulation of the Implementation of the Tax Advisory Act, Professional Code, Tax Advisers’ Fees Schedule) can be viewed.

Disclaimer of Liability

1. Content of the website

The company cannot guarantee the timeliness, correctness, completeness, or quality of the information provided. Liability claims against the company, which relate to damages of a material or immaterial nature, which are caused through use or non-use of the presented information and/or through the use of incorrect and incomplete information are categorically excluded, provided that there is no demonstrably wilful or grossly negligent culpability on the part of the company. All content is subject to change and non-binding. The company expressly reserves the right to change, supplement, or delete parts of the site or to change, supplement, or delete the entire site temporary or permanently.

2. References and links

As regard to direct or indirect references to external websites (“links”), which are outside the sphere of responsibility of the company, liability would only be assumed in the event that the company had knowledge of the contents, and it would have been technically possible and reasonably appropriate to prevent the use of any illegal content. The company expressly states that at the time the links were created that no illegal content on linked websites was detected. The firm has no influence on the current and future design, content, or authorship of linked websites. Therefore, it explicitly disassociates itself from all content of all linked web pages which were modified after the initial link was established. This statement is valid for all links and references within the website created by the author, as well as for outside entries made in the firm’s guestbooks, discussion forums, link directories, mailing lists, and every other type of database whose contents are externally accessible. The site provider is solely responsible for illegal, incorrect, or incomplete content and particularly for damage which occurs through the use or non-use of information presented in this way, and not the party that simply refers to the website in question by means of links.

3. Copyright and trademark law

In all its publications, the company strives to observe the copyrights of any graphics, audio clips, video sequences, and texts used, or to use company-created graphics, audio clips, video sequences, and texts, or to make use of public domain graphics, audio clips, video sequences, and texts. All third-party protected trademarks and brands that appear on the website are subject in full to the relevant terms of copyright law and the ownership rights of each registered owner. The mere fact that they are mentioned does not mean that such trademarks and brands are not legally protected by a third party! The copyright for material published by the company remains in the sole ownership of the author of the web pages. Any reproduction or use of such graphics, audio clips, video sequences, and texts in electronic or printed form is prohibited without the expressed consent of the company.

4. Data protection

Insofar as the opportunity for entering personal or business information (e-mail addresses, names, addresses) on this website exists, the inputting of this data occurs on an expressly voluntary basis. The use of and payment for all services offered is – as far as technically possible and reasonable – also permitted without entering such data and/or anonymously entering data or by using an alias. The use of information in connection with the site’s legal disclosure or similar published contact data such as postal addresses, telephone or fax numbers, as well as e-mail addresses by third parties, for the purpose of sending information not expressly requested is not permitted. The company expressly reserves the right to take legal action against the sender of so-called “spam” e-mails, which is in violation of this ban.

The company automatically collects and stores data sent to us by your browser in its server log files. These are, among other things:

Browser type and version
Operating system used
Referring URL (the previously visited site)
Host name of the accessing computer (IP address)
Time of the server request.

The company cannot attribute this data to specific individuals. A combination of this data with other data sources does not take place; furthermore, the data is deleted after a statistical analysis.

5. Legal validity of this liability disclaimer

This liability disclaimer is to be regarded as part of the website from which you were referred to this page. Should portions or individual phrases in this text not comply with, no longer comply with, or not fully comply with current law, the content and validity of the remaining portions of the document remains unaffected.

6. Website tracking with Google Analytics

This website uses Google Analytics, a web usage analysis service from Google Inc. (“Google“). Google Analytics uses so-called “cookies“, text files which are stored on your computer and which allow an analysis of the use of the website. The data generated by the cookie regarding your use of the website (including your IP address) is transferred to a Google server in the U.S. and stored there. Google will use this data to evaluate your use of the website, to compile reports of web activities for the website owner, and to provide other services connected with the use of the website and of the internet.

Google will also pass on this data to third parties, if necessary, when such is legally required or when third parties process this data on behalf of Google. Google will never associate your IP address with other data from Google. Although you can adjust your browser to prevent the installation of cookies, we must point out that should you do so, you may be unable to make full use of all the functions on this website. By using this website, you express your consent to the processing of data collected about you by Google, in the manner and for the purpose described above.

7. Further details

Cookies

In several places, our web pages use so-called “cookies”. They serve to make our site more user-friendly, effective, and secure. Cookies are small text files which are stored on your computer and saved in your browser. Most of the cookies we use are the so-called “session cookies”. They are automatically deleted at the conclusion of your visit. Cookies cause no damage to your computer and contain no viruses.

Right to information

You have the right to be informed at any time about your personal data, the origin, the recipient of the data as well as the purpose of its storage. Information about the stored data is available from the data protection officer.