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Important information / Disclaimer

By using the website of PKF WMS and other Internet addresses that refer to the address https://www.pkf-wms.de/, users agree to comply with the following terms and conditions of use:

Note

The content on this website is not a comprehensive presentation and cannot replace tax or any other professional advice, which is adjusted to deal with the particular features of every specific case. We do endeavor to ensure that the content on this website is correct and up to date. However, you should seek individual advice before taking (or not taking) specific decisions.

Trademark

All of the trademarks featured on these Internet pages and that may fall under the protection of third parties, are unconditionally subject to the laws of trademark protection applicable at the time and the ownership rights of the registered owner.

Legal disclaimer

As suppliers of content, in accordance with Section 7 Para. 1 of the German Telemedia Act (TMG), PKF WMS GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberater Rechtsanwälte, PKF WMS Dr. Buschkühle PartG mbB Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft und Notar, PKF Treuhand GmbH Wirtschaftsprüfungsgesellschaft Herford and PKF WMS Rechtsanwälte GmbH are responsible for ensuring that their “own content” provided for use on the website https://www.pkf-wms.de/ complies with general legislation. Their “own content” is to be distinguished from “links” to contents provided by other suppliers.PKF WMS GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberater Rechtsanwälte, PKF WMS Dr. Buschkühle PartG mbB Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft und Notar, PKF Treuhand GmbH Wirtschaftsprüfungsgesellschaft Herford and PKF WMS Rechtsanwälte GmbH in this respect use the links to make “external content” available for use. PKF WMS GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberater Rechtsanwälte, PKF WMS Dr. Buschkühle PartG mbB Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft und Notar, PKF Treuhand GmbH Wirtschaftsprüfungsgesellschaft Herford and PKF WMS Rechtsanwälte GmbH , however, hereby 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). PKF WMS GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberater Rechtsanwälte, PKF WMS Dr. Buschkühle PartG mbB Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft und Notar, PKF Treuhand GmbH Wirtschaftsprüfungsgesellschaft Herford and PKF WMS Rechtsanwälte GmbH explicitly declare that any content that can be accessed via links or other technologies (e.g. banners) on any pages of these linked websites is not their own. At the time of the first connection, this external content was examined to verify whether it would possibly give rise to accountability under civil or criminal law. However, it cannot be ruled out that the content was changed by the respective providers afterwards. PKF WMS GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberater Rechtsanwälte, PKF WMS Dr. Buschkühle PartG mbB Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft und Notar, PKF Treuhand GmbH Wirtschaftsprüfungsgesellschaft Herford and PKF WMS Rechtsanwälte GmbH do not constantly check the content for changes that could give fresh grounds for accountability. As a result, please inform us if you believe that the linked external web pages violate any applicable law or contain otherwise unsuitable content.

We have compiled the information presented on this website carefully and we endeavor to check it and update it regularly. However, we accept no liability for this content being accurate, up to date, complete and continuously available. We are also unable to guarantee that the content on our website will be suitable for users and their purposes. We do not assume any responsibility for any decisions users may make based on this content. We only provide binding information, counseling, recommendations or explanations in the context of individual communications.

PKF WMS GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberater und Rechtsanwälte is a member of PKF Deutschland, the network of member firms of PKF Deutschland GmbH in Germany pursuant to Section 319 b HGB, and PKF Global, the network of member firms of PKF International Limited. Each member firm is a separate and independent legal entity and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm(s) of PKF Deutschland or PKF Global.

"PKF" and the PKF logo are registered trademarks used by PKF International and member firms of the PKF International Network. They may not be used by anyone other than a duly licensed member firm of the Network.

In line with the technically and economically feasible state of the art today, we ensure that the usual security measures to prevent the spread of computer viruses are taken. Any liability for damages resulting from computer viruses is expressly excluded. We expressly draw attention to the widely known fact that use of the Internet or e-mail services carries with it the risk of virus or Internet attacks. For this reason, it is imperative that Internet users check any data received from websites (e.g. downloads or e-mail) for viruses or other risks.

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