LEGAL NOTICE

Managing director:
Tax consultant Andreas Besser

Registered office:
Berlin

Commercial register:
Local Court of Charlottenburg, HRB 17313B

Tax number:
29-373-30415

Website published by:
Kanzlei Besser Steuerberatungs -und Unternehmensberatungsgesellschaft mbH

Concept, design and realization:
LOVETO www.loveto.de

Aside from compulsory membership of the Berlin Chamber of Tax Consultants and the Berlin Chamber of Commerce and Industry, Kanzlei Besser GmbH is also a member of DATEV e.G.

Statutory required information pursuant to § 6 TDG (Remote Services Act):
The professional titles of “tax consultant” and “tax consultancy” were conferred in Germany.
Both the managing director of Kanzlei Besser Steuerberatungs- und Unternehmensberatungsgesellschaft mbH and the company itself are members of the Berlin Chamber of Tax Consultants. The managing director was appointed “tax consultant” by Berlin’s Senator for Finances.
Address of the Berlin Chamber of Tax Consultants (supervisory authority):
Steuerberaterkammer Berlin
Wichmannstrasse 6
10787 Berlin
Phone: +49(30) 88 92 61 -0
Fax: +49(30) 88 92 61 -10

The profession of tax consultants is essentially subject to the following laws:
• Steuerberatungsgesetz, StBerG (Tax Consultancy Act)
• Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Regulations Implementing the Tax Consultancy Act)
• Steuerberatervergütungsverordnung StBVV (Tax Consultants’ Fee Directive)
• Berufsordnung, BOStB (Code of Conduct for Tax Consultants)

The above laws can be inspected at the responsible Berlin Chamber of Tax Consultants and are also available on the website of the German Federal Chamber of Tax Consultants.

Professional liability insurance:
Name and location of the insurance company:
Zurich Insurance plc NfD
53287 Bonn
Validity of the insurance: Germany

Data Privacy Statement and Exclusion of Liability in Respect of Kanzlei Besser Steuerberatungsgesellschaft mbH offer of services on the internet
By accessing our online service offer at www.kanzlei-besser.de, you agree to the following regulations and statements: Should this not be the case, please do not proceed to the following pages. The protection of your personal data is of the highest priority for Kanzlei Besser Steuerberatungsgesellschaft mbH. This principle applies both to our service offer on the Internet and our conventional services. Further information regarding the risks associated with the use of the Internet and options of protecting yourself against such risks are available on the Internet at www.datenschutz.de (third-party website).

Collection and processing of personal data
Should you request information from or establish contact with our company, you voluntarily enter the required personal data.
If you call up pages and files in the context of this offer and are requested to enter personal data, please note that this Internet data transfer is not secure and that your data may thus be registered or tampered with by unauthorized persons.
We do not pass on any personal data to third parties.

Cookies
Cookies represent small quantities of data that website operators save on your PC.
Temporary cookies are automatically deleted when you close the browser. They merely contain an identification number (session ID) that allows the server to assign consecutive browser enquiries to a particular user. Temporary cookies do not represent a security risk and are used by many servers. In contrast, permanent cookies can also be read by other servers. The public area of our website exclusively uses temporary cookies.

E-mail addresses
If you send us your e-mail address, we will use it exclusively for corresponding with you. Under no circumstances will we pass your address on to third parties.
If you wish to send confidential information by e-mail, we suggest that you encrypt the message. Please note, that the current data transfer via the Internet is mostly not secure. Unauthorized persons may register transferred data or even tamper with them.

Third-party links and exclusion of liability
Both the author and the providers of information endeavor to provide top-quality information at all times. Nevertheless, the author does not assume any responsibility for the up-to-dateness, accuracy, completeness or quality of the information provided. Any claims against the author which relate to damage of a material or immaterial nature caused by the use or failure to use of the information provided, or by the use of incorrect or incomplete information, are principally excluded, provided that the author can provide evidence that he has not acted with intentional or gross negligence. All offers are non-binding and subject to alteration. The author expressly reserves the right to change, supplement or delete elements of the pages or the entire service offer without notice or to suspend publication of the website either temporarily or permanently.
Kanzlei Besser Steuerberatungsgesellschaft mbH Internet service offer contains links to other websites. We cannot guarantee that the operators of such websites comply with the data protection laws.
As a service provider, Kanzlei Besser Steuerberatungsgesellschaft mbH is responsible for its own contents in accordance with the relevant general laws. These contents are distinct from links to contents provided by other providers that may appear on the website. Kanzlei Besser Steuerberatungsgesellschaft mbH does not assume any responsibility for third-party contents that are provided via links and are clearly identified as such, nor does it adopt such contents as its own. External links that link visitors to other providers’ websites are marked in color and the linked URL (Internet address of the external page) is shown in the status row.
Any website providers to which our website refers are solely liable for illegal, incorrect or incomplete contents and for any damage that may arise due to the use or failure to use the information provided. The editors are not responsible for third-party advice unless they have active knowledge of this advice and any associated illegal or criminal content and it is technically impossible or unreasonable to prevent use of the advice.

GOOGLE ANALYTICS
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