Ritz & Partner - Tax Consultants
Tel +49 (0) 7244 - 741980
Fax+49 (0) 7244 - 74198-55
USt.-Ident. Nr.: DE 158 182 792
Liability for Links
In the German jurisdiction the opinion is represented, the operator of a homepage makes itself by the mounting of left on stranger Internet sides the expressions too own and is obligated thereby under certain circumstances to the payment of damages (regional court Hamburg, judgement from 12 May 1998, 312 O 85/98). This can be prevented only by the express dissociation from the contents of these sides.
Ritz & Partner hereby expressly emphasizes that it has no influence whatsoever on the design and content of those pages to which reference is made from its homepage. Before placing a link, Ritz & Partner ensures by means of a check that no violations of the law or infringements of the law by the contents of these pages are apparent. However, links are always dynamic references. The possibility of subsequent modification of the linked Internet pages by their operators includes the possibility that illegal or infringing content may be subsequently incorporated into these pages without the knowledge of Ritz Accounting.
In this case, Ritz & Partner expressly distances itself from any such illegal or infringing content from the outset. Ritz & Partner will remove the reference to this page immediately after becoming aware that a specific Internet offer to which it has provided a link may give rise to civil or criminal liability, insofar as this is technically possible and reasonable.
Data Protection Information
Data sent to us via the Internet may be intercepted and/or intercepted by third parties during transmission. In our house the data are treated strictly confidentially, in accordance with the data protection.
General information according to § 6 Teledienstgesetz
The competent supervisory authority is:
Chamber of Tax Consultants Nordbaden, Vangerowstraße 16/1, 69115 Heidelberg, Germany
Tax Advisory Act (StBerG)
Implementing Ordinance to the Tax Advisor Act (DVStB)
Professional Code of Conduct for Tax Consultants (BOStB)
Ordinance on Tax Consultant Fees (StBGebV)