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Copyright and usage information Responsible for the content of this website: Steuerberatung Will Diplom-Betriebswirt (FH) Johannes Will Tax Consultant Mühlener Str. 7 D-51674 Wiehl Phone: 49 [0] 22 62 - 7139932 Fax: 49 [0] 22 62 - 7139960 E-Mail: info@steuerberatung-will.de Sales tax identification number according to § 27 a sales tax law: DE314068063 Chamber tax adviser chamber Cologne Gereonstrasse 34-3650670 Cologne Member number: 114714 State of the award: Germany Steuerberater-Verband eV Membership number: 58825 1. Professional law Regulations Indication of the professional regulations and the making available of these regulations: The profession of the tax consultants is essentially subject to the following professional regulations: a. Tax Advisory Act (StBerG) b. Implementing Regulations to the Tax Advisory Act (DVStB) c. Professional Code (BOStB) d. Steuerberatervergütungsverordnung (StBVV) Upon request, further professional regulations can be viewed at the Cologne Chamber of Tax Consultants (www.stbk-koeln.de). 2. Disclaimer No guarantee is given for the topicality, correctness, completeness or quality of the information provided. For damages of a material or immaterial nature, caused directly or indirectly by the use or non-use of the information provided or by the use of incorrect and incomplete information, shall not be liable, unless proven intentional or grossly negligent fault can be blamed. The provider reserves the right to change parts of the Internet or the entire offer without prior notice, add to, delete or cease publication temporarily or permanently. According to §5 Abs.1 MDStV, the responsibility for the "own content" offered here is assumed. Of these own contents links (so-called "links") are to be differentiated on the content held by other providers (§5 Abs.2 MDStV). However, "links" are always "living" (dynamic) references. Links are created after first checking the foreign content. However, it is impossible to monitor changes in the foreign content, so that a reference to a subsequently legally questionable offer theoretically possible but in practice in the case of the case can not be avoided. If there is an indication that a specific offer, for which a reference was provided here, is legally inadmissible (in accordance with § 8 MDStV), the reference to this offer will be removed immediately. It is in the nature of the offer to illustrate references to third-party content by text and / or image quotations, provided that no text or image from in-house production seems suitable. No copies of copyright protected originals are made. Should copyright infringements nevertheless occur, this is not in the supplier's favor and, if they are indicated, they will be removed. The layout of the homepage, the graphics used and the other contents are protected by copyright. 3. Legal validity of the disclaimer This disclaimer is to be regarded as part of the internet offer, from which reference was made to this page. If sections or individual terms of this statement are not legal or correct, the content or validity of the other parts remain uninfluenced by this fact. 4. Google Maps This website uses Google Maps, a service provided by Google Inc. ("Google"). Use of Google Maps and information obtained through Google Maps is governed by the Google Terms of Use and the additional terms and conditions for Google Maps. Use of Google Maps is for internal purposes only and relies on the display of maps solely through the Google Maps API pursuant to the API Terms and Conditions.
