Competent supervisory authority for tax consultants
The competent supervisory authority for the profession of tax consultants is the Munich Chamber of Tax Consultants.
Professional liability insurance
Our commercial/professional activities are covered by a financial loss liability insurance (D&O-insurance) carried by:
R + V Allgemeine Versicherung AG
Mittlerer Pfad 24
70499 Stuttgart
Said D&O insurance is valid both EU-wide and in Turkey in reference to the risks covered.
Professional title and professional rules & regulations
The legal professional title of tax consultant was awarded within the territory of the Federal Republic of Germany (federal states: Bavaria and North Rhine-Westphalia). The profession of tax consultants is substantially governed by the following statutory provisions:
- a) German Tax Consultancy Act (StBerG)
b) Regulation on the Implementation of the Provisions of the German Tax Consultancy Act for Tax Advisors, Tax Agents and Tax Consultants (DVStB)
c) Professional code of conduct (BOStB)
d) Schedule of Fees for Tax Advisors (StBGebV)
The professional rules & regulations are available for viewing at the premises of the competent Munich Chamber of Tax Consultants. They are also available for viewing on the website of the German Federal Chamber of Tax Consultants (www.bstbk.de).
Exclusion of Liability
If you feel that there are items missing from our websites or if you have suggestions for amendment or improvement, please do not hesitate to contact us. Your input will be highly appreciated.
We decline any and all liability for the topical value, correctness, or completeness of the information provided. Any liability claims against us concerning either material or intellectual damage or other detrimental results resulting from the use or non-use of any of the information provided or from the use of erroneous and incomplete information shall be excluded on principle, provided that the author is not guilty of demonstrably willful or gross negligence. Despite thorough checking, we decline any and all liability for the contents of external links. For the content of the linked websites, responsibility lies exclusively with the operators of these websites.
Data Privacy Policy
We are committed to data privacy protection by our professional obligation alone and are taking the protection of your personal data very seriously. For that reason, we want to inform you in detail about the collection, processing and storage of personal data on this website.
The use of our website is generally possible without the need to enter personal data. However, some of our website’s functions and offerings require the entry or recording of personal data to allow the unrestricted use thereof. In that case, the use of the offering or function it is generally up to you and is not a prerequisite for the use of other offerings or functions on the website. This means that whenever you are prompted to submit personal data (name, address, email addresses or IP addresses) on our website, or whenever personal data are recorded, processed or stored on our website, the submission of such data -so far as reasonably practicable- is entirely voluntary. Details on the data collected, and on the processing and storage thereof in connection with individual offerings or functions of the website, will be explained in the following paragraphs.
It goes without saying that we treat any personal data stored or otherwise processed by us in the strictest confidence and commensurate with the statutory specifications for data privacy protection according to the Federal Data Protection Act (BDSG) and the German Telemedia Act (TMG) as well as the directives of this Data Privacy Policy.
For professional, data protection and ethical reasons we do not, as a general rule, disclose your personal data to third parties without your express prior consent, unless required to do so by a mandatory legal obligation to disclose (e.g. following a court ruling). For the sake of absolute openness, however, please be advised of two limitations which are beyond our sphere of influence:
- If you are also using third-party offerings while using our website, any third party provider will inevitably gain access to certain personal data. In particular, such data include as a minimum the IP address temporarily or permanently assigned by your access provider, information on the web browser used by you, as well as the information that you have accessed or used a third party provider’s offering via our website. We have no influence on the recording, processing, or storage of these or additional data by the third party provider. If you wish to obtain more information about how the third party provider uses these data, please refer to the respective provider’s website for detailed information.
- It goes without saying that we are using our best efforts to make any data transfer and storage as secure as possible. However, the transfer and processing of data on the internet is generally fraught with security loopholes. That is why seamless protection of data against access by third parties acting with malicious intent is not possible.
Newsletter
We are inviting both our clients and the visitors to our website to sign up for our newsletter designed to keep them posted regularly on recent verdicts, the latest legislative amendments, and the latest news from our office. If you wish to receive our newsletter, please sign up for it on our website. All we need is your valid email address. It would also be helpful to have your last name as we want to address you personally in our newsletter. It is, however, up to your total discretion to tell us your last name; It is of course perfectly possible to sign up for the newsletter with an alias, or to refrain from specifying any name at all.
After signing up for the newsletter, you will receive a message at the email address specified by you, requesting you to confirm your newsletter subscription by clicking on the link in the confirmation e-mail. This confirmation serves as proof that you are in fact the owner of the email address specified, and that you consent to receiving our newsletter. Unconfirmed newsletter registrations will be deleted automatically after a certain period of time.
Following your subscription to the newsletter, we will save your e-mail address, the date and time of subscription, and the date and time of this confirmation. We are obliged to record the subscriptions to be able to provide proof of proper registration in case your email address was fraudulently registered for the newsletter without you knowing.
No further personal data will be collected for a subscription to our newsletter. The aforementioned data will be used exclusively for the transmission of our newsletter, for which we also use the technical services of third party service providers. Insofar as third parties are involved in the transmission of our newsletter, we hereby represent and warrant that we have contractually committed such third parties to compliance with the legal data privacy protection provisions, to data secrecy, and to non-disclosure of your data to third parties. There will be no cross-checking of the data collected for the newspaper subscription with any data potentially collected by other components of our website.
You have the right, at any time, to cancel your subscription to our newsletter or to revoke your consent to the storage of the data necessary for newsletter transmission. Every newsletter contains a clickable link at the bottom to unsubscribe. Alternatively, you can simply send an email to the address specified in the legal details.
Google Fonts
For display purposes, our website also uses fonts provided by Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94043, U.S.A. This means that every time you access our website, some of your data will also be retrieved by Google’s servers, providing that server and hence Google with at least your IP address. That is because without your IP address, Google’s server would be unable to send the font files to your browser, which is why the IP address is always required for font display.
Besides, Google normally also learns that you have accessed a particular font via our website, plus as a few technical details about your browser, since nearly every web browser will send these data to the server automatically upon being accessed. Some browsers allow the user to restrict or modify the data transmitted to the server, but whether or not this is possible depends on the manufacturer’s browser. Even if the provider, i.e. Google, requires the information and notably the IP address only for delivering the contents accessed, we have no way of knowing or controlling whether and to what extent Google also analyzes that information for statistical purposes or stores it. Further information on Google’s current procedure is available from their most recent Google Data Privacy Statement.
JavaScript Libraries
For the display of particular elements, and for certain interactive functions, our website also uses JavaScript Libraries which are downloaded by the browser as separate files. These JavaScript Libraries are very widely used by many websites on the internet. We have for that reason not stored any of the JavaScript Libraries used on our server, but are using identical files instead which are provided by a Content Delivery Network (CDN). Since most websites which use identical JavaScript Libraries are also using the same CDN, websites can be downloaded and displayed more rapidly, because whenever any of the other websites accessed by you also uses the same JavaScript Library, the browser will not have to retrieve that file from the internet a second time, but can go on using the previously retrieved and cached file. This is a major advantage, especially when accessing websites from mobile devices.
However, JavaScript Library integration via a CDN also means that every time that website is accessed, data will be retrieved from one of the CDN operator’s servers, providing that server and hence its operator with at least your IP address. That is because without your IP address, the server would be unable to send the respective JavaScript Library to your browser, which is why the IP address is always required for JavaScript Library retrieval.
Besides, the CDN server and its operator normally also learns that you have accessed the JavaScript file via our website, plus as a few technical details about your browser, since nearly every web browser will send these data to the server automatically upon being accessed. Some browsers allow the user to restrict or modify the data transmitted to the server, but whether or not this is possible depends on the manufacturer’s browser. Even if the CDN operator requires the information and notably the IP address only for delivering the contents accessed, we have no way of knowing or controlling whether and to what extent the provider also analyzes that information for statistical purposes or stores it.
Cookies
Cookies are small data files sent by the web server to the browser, prompting the browser to return these data files to the server upon every further access. This enables a variety of functions which would not be possible without cookies. For example, they enable a server to positively identify every visitor and to store his or her login credentials.
Our web server assigns each visitor a unique session cookie. This means that the cookie will not be stored permanently by the browser but will be deleted automatically after a while if the page was not accessed in the meantime or if the browser was closed. This safely rules out any permanent, unique identification of the visitor or its computer.
The assignment of session cookies by the web server is necessary due to technical reasons, to permit identification of the website’s administrator after a login. We are not, however, using the session cookie in order to identify or trace the website’s visitors or their behavior. That is why the session cookie returned from the browser to the server is generally ignored by our server unless the visitor is registered as the website’s administrator.
If you never wish to accept cookies on principle, you can set your browser to prevent accepting new cookies, or to have the browser notify you whenever you receive a new cookie, or to allow cookies only after confirmation.
Log files
Each access to this website is automatically recorded by the web server in log files (the so-called server log). In addition to the date and time of access, the server also records technical data about the access as well as a variety of data which are automatically transmitted by your web browser to the server. The server log may contain notably the following data:
- Date and time of access to the web server
- Name of the file or web page retrieved
- Information on the data volume transmitted
- Status value showing whether or not the retrieval was successfully processed by the web server
- Your IP address (IP = Internet Protocol) and, where applicable, the DNS name assigned to that IP address
- Manufacturer and version of the web browser and operating system used
- URL of the web page from which the retrieved file or web page was linked (reference URL)
Server logs are indispensable for technical reasons in that they allow the rapid identification and remedial of technical faults or third party attack attempts. Apart from that, we are using log data only for statistical evaluations in order to improve the security of our website and to optimize the quality of our offering. However, we reserve the right to also evaluate log data with regard to the IP addresses contained therein if we have reasonable grounds to suspect that our offering is being used for illegal purposes. We will also refrain from disclosing stored data on legitimate accesses in such cases.
The data saved in the server logs cannot be attributed to any individual persons without additional information which is normally held only by your internet provider. We always store the server logs separately from any of the personal data you may enter on our website, we never merge them with other data sources, and we have them deleted automatically after a certain period of time. To us, server logs are therefore anonymous data which do not allow any inferences about a specific person or his or her behavior.
Right of access, rectification or deletion of data
Please do not hesitate to contact us at any time if you have any questions about the collection, processing or use of your personal data. The Federal Data Protection Act also entitles you to obtain free-of-charge information on the personal data we have saved about you. Apart from that, you have the right to revoke any previously granted consents at any time, to have incorrect data rectified, and to have personal data blocked or deleted unless, unless such request is precluded by a statutory requirement to preserve records.
Please refer to the legal details on our website on how to reach us, if you have any questions, or if you wish to exercise your right of access, rectification or deletion of data.