The utilisation of this website is subject to the following conditions and the user agrees to these conditions:

Liability for the content of this online offering

The author presents the correct, proper and complete information on this website with a reasonable effort. She does not take over any responsibility for the timeliness, correctness, completeness and quality of the presented information. The same is applicable for the contents of external websites which are linked directly or indirectly to this website and for which the author has no influence. The author is solely liable for her own contents in application of general law in accordance with Art. 7 para 1 German Broadcast Media Act (TMG).

Liability claims against the author for material or non-material damages which are caused by the utilisation or non-utilisation of the presented information or by the utilisation of erroneous or incomplete information is generally excluded in the event that the author has not acted verifiably deliberately or grossly negligent.

All offerings are subject to change without notice and non-binding. The author indicates that the presented contents does not represent an individual legal, accounting, tax or other professional information or recommendation or offer for an online tax advice and therefore does not qualify as a replacement for an individual advice from a competent person in consideration of the circumstances of the individual case.

The author reserves the right to change or add or delete single pages or the whole offering without notice or to give up this publication temporarily or definitely.

Liability for links

The author could only be liable for direct or indirect links to other internet sites for which the author has no responsibility concerning the contents and update in the event that the author had knowledge of the contents and it would have been technically possible and reasonable to avoid the use of the illegal contents.

The author declares explicitly that at the time of the linkage no illegal contents were observable on the linked websites. The author does not have any influence on the current and future design, the contents and the authorship of the linked websites and that a continuous review concerning violations of law is not reasonable without precise indications. Therefore, she dissociates herself explicitly from all contents of all linked websites which were altered after the linkage. This statement is valid for all links within the own internet website as well as for entries made by other persons in guest books, discussion panels and mailing lists which were installed by the author. The provider of the linked website is solely liable for illegal, erroneous or incomplete contents and especially for damages which occur for the use or non-use of the information presented.

Copyright and licencing

The author is eager to respect all copyrights for diagrams and pictures, sound documents, video sequences and texts used in all of her publications and to use her own diagrams, pictures, sound documents, video sequences and texts or to use licencefree diagrams, pictures, sound documents, video sequences and texts.

All brands and trade marks used on this website are entirely subject to the underlying copyright and licence law and the conditions of the ownership of the owner. The sole naming does not lead to the conculsion that these trade marks are not protected by third party rights!

The copyright for objects published by the author remains with the author. The copying or use of such diagrams, pictures, sound documents, video sequences and texts in other electronical or printed publications is not allowed without the expressed consent o the author.


The distribution of e-mails to the author from her website does not have any effect on due dates. At this point the author would like to inform that the e-mail communication via internet is not secure and that the possibility of alien inspection and data manipulation exists. Therefore, the author requests understanding that she is not liable neither for the contents nor the manipulation of e-mails. The author has taken all reasonable precautionary measures against viruses. For reason of mutual interest the author requests you to use antivirus software too and to check all data appendices of e-mails with this software before dispatch and before opening as the author is not liable for damages caused from viruses.

Data protection

The author collects and uses personal data such as names, addresses or e-mail addresses of visitors of this website without further consent only insofar as this data is necessary for an engagement. If the website offers the possibility to insert personal or business data, then the divulgence of such data by the user takes place on a voluntary basis.

Validity of this exclusion of liability

This exclusion of liability is part of the offer on this website. Insofar as parts or single wordings of this text do not correspond to current law anymore, the other parts of this documents remain unaffected in view of their contents and validity.