Mandatory information according to § 5 Telemedia Act and § 2 of the Ordinance on Information Obligations for Service Providers (DL-InfoV)

Provider and responsible for the content and design of the pages of this website
http://www.schmidt-tax.de is the:

SCHMIDT-TAX
Christian Schmidt
Tax consultant
Eschenallee 22
14050 Berlin

Tel.: +49 30 863 28 71 – 30
Fax: +49 30 863 28 71 – 33
mailto: info@schmidt-tax.de
Web: http://www.schmidt-tax.de

Professional legal information:

Steuerberaterkammer (Chamber of tax consultants) Berlin
Wichmannstr. 6
10787 Berlin
Tel.: +49 30 88 92 61 – 0
Fax: +49 30 88 92 61 – 10
mailto: info@stbk-berlin.de
web: http://www.stbk-berlin.de/

Further information according to § 5 TMG:

SCHMIDT-TAX is a freelance tax consultancy firm. The professional Christian Schmidt uses the legal professional title “Steuerberater”. These professional titles were awarded in the Federal Republic of Germany.

Competent supervisory authorities and professional regulations:

Mr Christian Schmidt is a member of the Berlin Chamber of Tax Consultants (Steuerberaterkammer):

Steuerberaterkammer (Chamber of tax consultants) Berlin,Wichmannstr. 6, 10787 Berlin, www.stbk-berlin.de

The following professional regulations apply:

• Tax Consultancy Act (StBerG)
• Implementing Regulation for the Tax Consultancy Act (DVStB)
• Professional code of conduct of the Federal Chamber of Tax Consultants (BOStB)
• Ordinance on Tax Consultant Fees (StGebV)
• Tax consultant fee regulation (StBVV)

These regulations can be found on the website of the German Federal Chamber of Tax Consultants under the heading Angaben gemäß § 5 TMG, www.bstbk.de

There is a professional liability insurance with the validity area Germany with
R+V Allgemeine Versicherung AG
Niedersachsenring 13
30163 Hannover
mailto: ruv@ruv.de
web: http://www.ruv.de
phone.: +49 511 6708 – 0

General duty to inform according to § 36 VSBG

Competent consumer arbitration board:

For pecuniary disputes arising from the mandate relationship, the Allgemeine Verbraucherschlichtungsstelle des Zentrums für Schlichtung e.V. (General Consumer Arbitration Board of the Centre for Arbitration e.V.), Straßburger Straße 8, 77694 Kehl, www.verbraucher-schlichter.de.

The tax consultant Christian Schmidt is generally prepared to participate in dispute resolution proceedings at the above-mentioned arbitration board.

Disclaimer

Liability for contents

The website of SCHMIDT-TAX contains general information about the law firm SCHMIDT-TAX. It is not intended to provide legal advice. The contents of our pages have been prepared with the greatest care. However, we cannot guarantee that the contents are correct, complete and up-to-date. As a service provider we are responsible for our own contents on these pages according to § 7 Abs.1 TMG (German Telemedia Act) and general laws. According to §§ 8 to 10 TMG we are not obliged to monitor transmitted or stored information from third parties or to investigate circumstances that indicate illegal activity. Obligations to remove or block the use of information according to general laws remain unaffected by this. However, liability in this respect is only possible from the time of knowledge of a concrete infringement. If we become aware of any such legal infringements, we will remove the content in question immediately. The operator of the website expressly reserves the right to change, supplement or delete parts of the pages or the entire offer without separate announcement or to discontinue the publication temporarily or permanently.

Liability for links

Our offer contains links to external websites of third parties, on whose contents we have no influence. Therefore we cannot assume any liability for this external content. The provider or operator of the sites is always responsible for the content of the linked sites. The linked pages were checked for possible legal violations at the time of linking. Illegal content was not identified at the time of linking. However, permanent control of the content of the linked pages is not reasonable without concrete evidence of a violation of the law.

Therefore, the author hereby expressly distances himself from all content of all linked/connected pages that were changed after the link was set. This statement applies to all links and references set within the author’s own Internet offer as well as to external entries in guest books, discussion forums, link directories, mailing lists and all other forms of database set up by the author, the content of which can be accessed and written to externally. If we become aware of any violations of the law, we will remove such links immediately.

Copyright and trademark law

The operator of the website endeavours to observe the copyrights of the images, graphics, sound documents, video sequences and texts used in all publications, to use images, graphics, sound documents, video sequences and texts created by himself or to use licence-free graphics, sound documents, video sequences and texts.

The contents and works on these pages created by the site operators are subject to German copyright law, as well as the provisions of the applicable trademark law and the ownership rights of the respective registered owners. Insofar as the content on this site were not created by the operator, the copyrights of third parties are observed. In particular, third-party content is marked as such. Should you nevertheless become aware of a copyright infringement, please inform us accordingly. If we become aware of any infringements, we will remove such content immediately.

The copyright for published objects created by the operator of the website himself remains solely with the operator of the pages. Any duplication or use of objects such as diagrams, sounds or texts in other electronic or printed publications is not permitted without the author’s agreement.

Data protection

If the opportunity for the input of personal or business data (email addresses, name, addresses) is given, the input of these data takes place voluntarily. The use and payment of all services offered is – as far as technically possible and reasonable – also permitted without the provision of such data or by providing anonymous data or a pseudonym. The use of contact data published in the imprint or comparable information such as postal addresses, telephone and fax numbers and e-mail addresses by third parties for the purpose of sending information not expressly requested is not permitted. We expressly reserve the right to take legal action against the senders of so-called spam mails in the event of violations of this prohibition.

Legal validity of this disclaimer

This disclaimer is to be regarded as part of the internet publication which you were referred from. 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.