Imprint

Responsible according to the press regulation and § 6 of the Telephone Service Act, new version:

Wengert AG
Auditing Group
Tax Consultancy

Friediger Str. 2
78224 Singen/Htwl.

Phone: +49 (7731) 99 80-0
Fax: +49 (7731) 99 80-20

Head of the supervisory board: Anne-Marie Wengert
Executive director: Georg Wengert MBA
Main office: Singen, county court Freiburg, HRB 540886
Country of registration: Germany

Employment law regulations:

tax consultant:
- Law on Tax Advisors (StBerG)
- Regulating ordinance to the Law on Tax Advisors (DVStB)
- Vocational regulations (BOStB)
- Tax advisors' fee ordinance (StBGebV)

The employment law regulations may be viewed at the responsible local and regional Association of Tax Consultants and Tax Agents (i.e. the Association of Tax Consultants and Tax Agents Südbaden www.stbk-suedbaden) and/or under 'Downloads-Berufsrecht' of the Federal Chamber of Tax Consultants web page (www.bstbk.de).

Auditor:
- ordinance for the public accounting profession (WPO)
- professional statute for auditors (BS WP)
- statute for quality control
- seal ordinance
- auditor professional indemnity insurance ordinance

The regulations pertaining to labour law may be viewed on the Chamber of Auditors web page under 'service legal provision' (Service-Rechtsvorschriften) (www.wpk.de).

Disclaimer / external links:

On this web page you will find general information which is neither intended nor suitable to replace individual consultation with experts taking into account the concrete circumstances of each individual case. We have taken the utmost of care in its compilation. However we cannot take any responsibility, for what ever legal foundation, for its correctness, relevance and completeness. You are welcome to contact us for further individual information.

All information on this web page is also non-binding if there exists a professional relationship between Wengert AG and a client who uses this information.
As well, all additional information provided outside of a client/service provider relationship in written or verbal form is non-binding.
An e-mail inquiry or the entry of a code for a customer's visit on the web page does not result in a client/service provider relationship nor can this be considered as proof of a client/service provider relationship.

According to §5, par. 1 of the media services international treaty, Wengert AG, as the one offering the contents, is responsible for its 'own contents' and for the use of contents supplied according to general legislation. There needs to be a differentiation made between these own contents and their connected cross-references (so called 'links') to the contents of other suppliers. With these cross-references Wengert AG is also making available for use the 'offerings from others', although these are marked as follows:

www.internetdomain.de

Wengert AG is only then responsible for such foreign contents if it is aware of such knowledge (that is to say it is also aware of illegal and/or punishable content) and if it is technically possible and reasonable to have prevented such use (§5, par. 2 media service international treaty).

'Links' are always considered 'living' (dynamic) references. At the first link-up Wengert AG checked to see if the foreign contents could trigger any possible civil or criminal legal accountabilities. However it is not Wengert AG's responsibility to constantly check the contents of these links for any changes which may make Wengert AG liable. Only after Wengert AG has discovered or was informed of a concrete offering, to which Wengert AG has provided a link, that such a link has caused a civil or criminal liability, then this link will be removed as far as this is technically possible and reasonable. The technical possibility and reasonableness is not influenced by the fact that even if access from the web site is brought to an end, illegal or punishable offers can still be accessed from other servers.

Wengert AG is not liable for any damages caused by the use or non-use of information being offered on web sites to which Wengert AG provides links.

Reference to copyright

All information, submissions and illustrations as well as their arrangements are protected by copyright. Any utilisation not endorsed by copy right legislation requires prior written permission from Wengert AG. This applies especially to the copying, distribution, forwarding, use, translation, saving, processing and/or reproduction of contents in databanks or other electronic media and systems. Photocopies and downloads from web pages may be produced without written permission only for personal, private and non-commercial use.

All trade marks used on our web sites enjoy copy right protection even if the particular copy right owner is not specifically named.

Communication by e-mail

Communication via e-mail can have security gaps. For example, e-mails to our staff can be held back, read, even changed by knowledgeable internet users. Should we receive an e-mail from you we assume that we have the right to answer you by e-mail, otherwise you have to explicitly direct us to use another form of communication.

Data protection information

The use of this website results only in the gathering and saving of statistical data without specific person-related data (such as the number of called up sites per day and week, ranking of visited sites, and the ranking of visited links to external sites). This occurs in agreement with accepted data protection legislation and is for purely internal purposes.

The use of a so-called e-mail agent – a form of e-mail subscription service – in which you are informed about changes and news on our website via e-mail on a regular basis, requires the saving of your e-mail address. The listing of your email address occurs only for the time period you wish to use this service. Once your registration is cancelled your address is deleted automatically. Under no circumstances will your e-mail address be passed on to third parties.

If you still do not agree with the above named statistical data collection, retention and/or analysis despite this anonymity then you still have the right of refusal. We recommend that the notice of refusal be sent to those responsible for press law (see above). This does not influence the right to use this website.

All persons named on this web site hereby forbid any commercial use and transfer of their data (confer § 28, Federal Data Protection Law).

Wengert AG is not responsible and gives no guarantees that data protection regulations on those web-sites which Wengert AG refers to with a link or otherwise, are being adhered to.

We use parts of this disclaimer with the friendly permission of the data protection representative Berlin (www.datenschutz-berlin.de) from whose website we obtained it for our purposes and where it is available for anyone else who would like to make use of it.



	Imprint Responsible according to the press regulation and § 6 of the Telephone Service Act, new version: Wengert AG Auditing Group Tax Consultancy Friediger Str. 2 78224 Singen/Htwl. Phone: +49 (7731) 99 80-0 Fax: +49 (7731) 99 80-20 E-mail: zentrale@wengert-ag.de Head of the supervisory board: Anne-Marie Wengert Executive director: Georg Wengert MBA Main office: Singen, county court Freiburg, HRB 540886 Country of registration: Germany Employment law regulations: tax consultant: Law on Tax Advisors (StBerG) Regulating ordinance to the Law on Tax Advisors (DVStB) Vocational regulations (BOStB) Tax advisors' fee ordinance (StBGebV) The employment law regulations may be viewed at the responsible local and regional Association of Tax Consultants and Tax Agents (i.e. the Association of Tax Consultants and Tax Agents Südbaden www.stbk-suedbaden) and/or under 'Downloads-Berufsrecht' of the Federal Chamber of Tax Consultants web page (www.bstbk.de). Auditor: ordinance for the public accounting profession (WPO) professional statute for auditors (BS WP) statute for quality control seal ordinance auditor professional indemnity insurance ordinance The regulations pertaining to labour law may be viewed on the Chamber of Auditors web page under 'service legal provision' (Service-Rechtsvorschriften) (www.wpk.de). Disclaimer / external links: On this web page you will find general information which is neither intended nor suitable to replace individual consultation with experts taking into account the concrete circumstances of each individual case. We have taken the utmost of care in its compilation. However we cannot take any responsibility, for what ever legal foundation, for its correctness, relevance and completeness. You are welcome to contact us for further individual information. All information on this web page is also non-binding if there exists a professional relationship between Wengert AG and a client who uses this information. As well, all additional information provided outside of a client/service provider relationship in written or verbal form is non-binding. An e-mail inquiry or the entry of a code for a customer's visit on the web page does not result in a client/service provider relationship nor can this be considered as proof of a client/service provider relationship. According to §5, par. 1 of the media services international treaty, Wengert AG, as the one offering the contents, is responsible for its 'own contents' and for the use of contents supplied according to general legislation. There needs to be a differentiation made between these own contents and their connected cross-references (so called 'links') to the contents of other suppliers. With these cross-references Wengert AG is also making available for use the 'offerings from others', although these are marked as follows: www.internetdomain.de Wengert AG is only then responsible for such foreign contents if it is aware of such knowledge (that is to say it is also aware of illegal and/or punishable content) and if it is technically possible and reasonable to have prevented such use (§5, par. 2 media service international treaty). 'Links' are always considered 'living' (dynamic) references. At the first link-up Wengert AG checked to see if the foreign contents could trigger any possible civil or criminal legal accountabilities. However it is not Wengert AG's responsibility to constantly check the contents of these links for any changes which may make Wengert AG liable. Only after Wengert AG has discovered or was informed of a concrete offering, to which Wengert AG has provided a link, that such a link has caused a civil or criminal liability, then this link will be removed as far as this is technically possible and reasonable. The technical possibility and reasonableness is not influenced by the fact that even if access from the web site is brought to an end, illegal or punishable offers can still be accessed from other servers. Wengert AG is not liable for any damages caused by the use or non-use of information being offered on web sites to which Wengert AG provides links. Reference to copyright All information, submissions and illustrations as well as their arrangements are protected by copyright. Any utilisation not endorsed by copy right legislation requires prior written permission from Wengert AG. This applies especially to the copying, distribution, forwarding, use, translation, saving, processing and/or reproduction of contents in databanks or other electronic media and systems. Photocopies and downloads from web pages may be produced without written permission only for personal, private and non-commercial use. All trade marks used on our web sites enjoy copy right protection even if the particular copy right owner is not specifically named. Communication by e-mail Communication via e-mail can have security gaps. For example, e-mails to our staff can be held back, read, even changed by knowledgeable internet users. Should we receive an e-mail from you we assume that we have the right to answer you by e-mail, otherwise you have to explicitly direct us to use another form of communication. Data protection information The use of this website results only in the gathering and saving of statistical data without specific person-related data (such as the number of called up sites per day and week, ranking of visited sites, and the ranking of visited links to external sites). This occurs in agreement with accepted data protection legislation and is for purely internal purposes. The use of a so-called e-mail agent – a form of e-mail subscription service – in which you are informed about changes and news on our website via e-mail on a regular basis, requires the saving of your e-mail address. The listing of your email address occurs only for the time period you wish to use this service. Once your registration is cancelled your address is deleted automatically. Under no circumstances will your e-mail address be passed on to third parties. If you still do not agree with the above named statistical data collection, retention and/or analysis despite this anonymity then you still have the right of refusal. We recommend that the notice of refusal be sent to those responsible for press law (see above). This does not influence the right to use this website. All persons named on this web site hereby forbid any commercial use and transfer of their data (confer § 28, Federal Data Protection Law). Wengert AG is not responsible and gives no guarantees that data protection regulations on those web-sites which Wengert AG refers to with a link or otherwise, are being adhered to. We use parts of this disclaimer with the friendly permission of the data protection representative Berlin (www.datenschutz-berlin.de) from whose website we obtained it for our purposes and where it is available for anyone else who would like to make use of it.