The information contained in this website is of general nature and has been prepared solely for the purpose of introducing DELTA TAX GmbH & Co. KG Tax Consultancy Company, St. Leon-Rot (hereinafter referred to as: DELTA TAX) to the interested internet user. DELTA TAX accepts no responsibility for decisions made by the user due to the pre-mentioned information. We wish to point out that the contents on this site neither represent an individually legal, accounting, fiscal, nor any other technical information or recommendation and are not suited to substitute an individual consultancy by experts in consideration of the individual case’s specific circumstances.

The compilation of information was performed with the required care. At the same time, DELTA TAX does not assume any liability, regardless of the legal basis, for the accuracy, precision, actuality and completeness of the transmitted information.

Furthermore, DELTA TAX declines any responsibility for the removal, storage failure, delivery failure or early delivery of information and equipment. Moreover, DELTA TAX declines any responsibility for damages which were caused by downloading information from the internet via the DELTA TAX website.

The DELTA TAX website does not provide any guarantees whatsoever on an “As-it-is” basis. DELTA TAX particularly and to the maximum legal extent possible, declines tacit and legal guarantees. Furthermore, DELTA TAX declines any guarantees regarding the safety, usability, punctuality and speed of the DELTA TAX website.

You understand and accept that while using the DELTA TAX website you have received all of the information and data at your own risk and discretion and that you solely are responsible for damages to your computer system or data loss in consequence of downloading such information.

Under no circumstances, DELTA TAX shall be liable towards a user due to the use and abuse of or trust in the DELTA TAX website. This limitation of liability for the retrieval after damages which are either direct, indirect, caused by an accident or consequential, or also special, exemplary and culpable, shall apply to every claim which is connected with this agreement, even if this claim was raised due to guarantee, contract, liability (including negligence) or other reasons (even if DELTA TAX has pointed out the possibility of such damages).

Furthermore, this limitation of liability shall apply to damages which were caused by other services, which were caused by any link provided by DELTA TAX, as well as to damages due to any information or references which were caused by a link provided by the DELTA TAX website.

Without any restrictions, this limitation of liability shall as well apply to the procurement costs of substitute goods or services regarding the quickness or slowness of the DELTA TAX website or to every information which appears in or because of a link, as well as in connection with the DELTA TAX website. Such a limitation of liability shall apply notwithstanding any failure of essential purpose of any limited remedy and to the fullest extent permitted by law.

This website contains references to external third-party websites. DELTA TAX has no control of these websites and their offered information, products or services. Therefore, DELTA TAX does not take any responsibility, regardless of the legal basis, for the contents of external third-party websites.

DELTA TAX reserves its right to change or update the information, products or services offered on this website without prior notice at any time.

Where necessary, for existing or future legal relationships solely German law is applicable and thus German courts are responsible. Any legal case arising from this contract shall be heard in Mannheim.

These regulations constitute the entire agreement between the parties with regard to the subject described in this paragraph and abolish and replace all previous or current arrangements or agreements, written or oral, with regard to this subject. Every waiver of any of the liability provisions’ regulations only comes into force, if it was recorded and signed by DELTA TAX.