The information contained in this web site is of a general nature and is not directed toward the specific situation of an individual or corporate body. Although we make every effort to provide reliable and up-to-date information, we cannot guarantee that this information is as accurate as at the time it was received or that it will remain as accurate in the future. Nobody should act on the basis of this information without appropriate professional advice or a thorough analysis of the situation concerned.
Content of the internet service
We do not take any responsibility for the up-to-dateness, accuracy, completeness or quality of the information provided. Liability claims against us related to damages of a material or non-material nature resulting from the use or non-use of the information provided or from the use of inaccurate and incomplete information are not accepted as a matter of principle , unless we are proven to have acted intentionally or grossly negligently. All offers are subject to confirmation and not binding. We expressly reserve the right to change, add to, or delete part or all of the web site without separate notification, or to stop the publication of the web site temporarily or permanently.
Cross references and links
For direct or indirect cross references to third-party web sites (“links”) which are outside our area of responsibility, we would be liable exclusively in cases where we knew the contents and it would be technologically possible and reasonable for us to prevent the use in the case of illegal contents. We hereby expressly declare that the corresponding linked pages were free of illegal contents at the time the links were established. We have no influence whatsoever on the current and future design, content or authorship of the linked sites. Therefore, we expressly distance ourselves from all contents of all linked sites which have been changed after the link was established. This declaration applies to all links and cross references established within our own internet service as well as for third-party entries in visitors’ books, discussion forums and mailing lists set up by us. Liability for illegal, inaccurate or incomplete contents and particularly for damages resulting from the use or non-use of information provided in such a way rests solely with the provider of the referenced site, not the person who only provides a cross reference to the publication in question using a link.
Copyrights and trademarks
We endeavor to honor, in all publications, the copyright on designs, sound documents, video sequences and texts, to use designs, sound documents, video sequences and texts created by us or to resort to designs, sound documents, video sequences and texts in the public domain. All brands and trademarks included within the web site and in some cases protected by third-parties are, without limitation, subject to the regulations of the trademark laws applicable in each case and the ownership rights of the corresponding registered owner. The simple fact that the trademark is included in the web site should not lead to the conclusion that the trademark is not protected by the rights of third-parties!
The copyright for published objects created by ourselves rests solely with us. Copying or using such designs, sound documents, video sequences and texts in other electronic or printed publications without our express consent is not permitted.
Protection of data privacy
If the web site provides a means of entering personal or business data (e-mail addresses, names, street addresses), such data is provided by the user expressly on a voluntary basis. The use of or payment for all offered services is – to the extent technologically possible and reasonable – also permitted without providing such data or by providing anonymous data or a pseudonym.
Legal effect of this liability disclaimer
This liability disclaimer should be considered part of the internet service containing the link to this page. If parts or individual clauses of this text do not, not any longer, or not completely comply with current laws, the remaining parts of the document are not affected with respect to their meaning or their validity.
IAS Partner GmbH
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
Ammerweg 50
D-82380 Peissenberg
info@ias-partner.com
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