Legal Notice, Liability
Munck, Schmitt & Partner
lawyer, accountant
Göttelmannstraße 2a
D-55130
Mainz
Germany
Phone
+49 6131 98224 - 0
Fax
+49 6131 98224 - 25
E-mail
www.msp-stb.de
Partners
Hella Munck, Wilhelm Munck, Franz-Karl Schmitt, Hermann Oliver Schmitt
Partnership
Listed in the Koblenz Partnership Register (“Partnerschaftsregister”) No. 132
VAT identification number
DE 813926015
Professional liability insurance
Professional activity is covered by professional liability insurance from Liberty Mutual Insurance Europe Limitd - Direktion für Deutschland, Im Mediapark 8, 50670 Köln, which is valid across the EU for the insured risk.
Supervisory authority for tax advisers
Federal Chamber of Tax Advisers
Rhineland-Palatinate
Corporation under public law
Hölderlinstraße 1
55131
Mainz
Germany
Phone
+49 (6131) 952 10-0
Fax
+49 (6131) 952 10-40
E-mail
Website
www.sbk-rlp.de
Professional title
The legal professional designation "Steuerberater" (tax adviser) is conferred in the Federal Republic of Germany. Licenses to exercise the profession were granted in the Federal Republic of Germany.
Professional rules and regulations
For tax advisers
- Steuerberatungsgesetz, StBerG (Tax Advice Act)
- Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Implementing Regulation for the Tax Advisory Act)
- Berufsordnung der Bundessteuerberaterkammer, BOStB (Professional Code of Conduct for the Federal Chamber of Tax Advisers)
- Steuerberatergebührenverordnung, StBGebV (Tax Consulting Fee Ordinance)
- Steuerberatervergütungsverordnung, StBVV (Tax Adviser Remuneration Regulation)
The laws, codes and regulations are available for perusal at www.bstbk.de.
Design and implementation of the website Atikon Marketing & Werbung GmbH
Kornstraße 15
4060
Leonding
Austria
Phone
+43 (732) 611 266
Fax
+43 (732) 611 266-20
E-mail
Website
www.atikon.de
Images used
- Image description, authors, stock agency
Symbols used
- IcoMoon - Free, Keyamoon, www.icomoon.io
- Entypo, Daniel Bruce, www.icomoon.io
Basic orientation of the website
The information provided on this website is solely for general information purposes and does not constitute legal, tax or other specialised advice. The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.
Liability
The intention of the author of this website is to provide information completely and correctly to the best of the author's knowledge and belief, and to keep this information updated. Nevertheless, the author accepts no liability whatsoever for any damage that may result from the use of the information provided – even if the damage results from the use of possibly incomplete and/or erroneous information.
Any referrals to third-party websites are outside the scope of the author’s responsibility. Liability for the content of the linked-up pages is hereby excluded, as the author has no influence over the content and design of the linked websites. If linked pages (particularly owing to a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such contents on the linked pages, then the author shall cut off the link to such pages immediately. If linked-up pages (particularly through a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such content on the linked-up pages, then he shall cut off the link to such pages immediately.
Copyright
The content (text and images) of this website created directly by the author is copyrighted. The information provided is intended for personal use only. Any use of any of this website's content in violation of the provisions of the Copyright Act – in particular further use as in publications, copies as well as any form of commercial use and transmission to third parties – also in part or in processed form – without the author’s explicit approval is prohibited.
Information content
The information on this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the accuracy, completeness, quality or up-to-dateness of the information provided.
Legal validity
By using this website, the user is subject to the Terms and Conditions of Use set forth hereunder. These terms and conditions are part of the online presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with current law, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected.
Privacy statement
We are committed to protecting the privacy of your personal data. For that reason, we process your data exclusively in accordance with the legal requirements (GDPR, Telecommunications Act of 2003 [TKG 2003]). The purpose of this privacy information is to acquaint you with the most important aspects of data processing that come to bear when you visit our website.
General data collection activities during website visits
Every time a data subject or an automated system accesses the website, we collect a range of general data and information. This general data and information is stored in the server's log files. The data and information we collect may include:
- an internet protocol address (IP address),
- the data and time of accessing the website,
- the exact page accessed on our website,
- the website from which you accessed our website (known as the referer),
- the browser used and the version of this browser,
- and the operating system used to access our website.
We process this data for the following purposes:
- to warrant a smooth connection with the website,
- to optimise content for you on our website,
- and to warrant system security and stability.
These points are both in your and our legitimate interest. Where necessary, we also use this data to meet our legal obligations in dealings with law enforcement agencies. We will never use the data collected to identify you as a person. We store these log files for a period of no more than 2 months.
Contact form, Benefits of initial consultation
If you contact us using the form available on our website or by email, or send us your application, we will process the data you provide as a pre-contractual measure taken to handle your request. Because such correspondence qualifies as a business letter, we will retain the data for a period of 7 years. We will not disclose this data without your consent.
Reminder service
If you sign up for our reminder service, we will process and save your email address as this will allow us to remind you of specific dates at regular intervals by email as per your request. We will retain your data until you cancel your contract by unsubscribing from this service. We will not disclose your email address without your consent.
Newsletter
You have the option of subscribing to our newsletter on our website. For this purpose, we require your email address and your agreement with the newsletter subscription. Once you have signed up for the newsletter, we will send you an email confirmation along with a link for you to confirm your subscription. You are free to cancel your newsletter subscription at any time using the link provided in the newsletter. We will retain your data until you cancel your contract by unsubscribing from this service. We will not disclose this data without your consent.
Your rights
Generally, you enjoy the following rights: the right to access your data, the right to rectification of your data, the right to erasure of your data, the right to restrict processing of your data, the right to data portability and the right to object to the processing of your data. If you believe that the processing of your data is in breach of data protection law or your rights under data protection law are otherwise infringed, you may file a claim with the supervisory authority. A list of the competent supervisory authorities classified by Länder is available at www.datenschutz-wiki.de.
You will find further information on your rights at Website of the Austrian Economic Chambers.
Contact
Please address all inquiries, declarations and questions relating to data use to .
Data for newsletter distribution
Once you enter your name in the distribution list, we will store the data you provide by way of completing the form. This data is used only for the distribution of the e-mail newsletter. The data sets are used for statistical analysis when evaluating system performance. We do not pass on your data to third parties nor do we use your data for any other purposes of our own. By having the registration system send you an additional confirmation that includes a link for final registration ("double opt-in"), we ascertain that you actually requested the newsletter and consented to our storing and processing your e-mail address for the purpose of sending you the newsletter and for statistical evaluations needed to analyse system performance.
You can cancel your newsletter order and revoke your consent to our storing and processing your e-mail address any time by sending an e-mail to Franz-Karl Schmitt . In this case, we will immediately delete the data you entered and/or made available.
Google Analytics: Data protection and Opt-out
This website uses Google Analytics, a web analysis service of Google Inc. ("Google"). Google Analytics uses "cookies", which are text files that are stored on your computer, to enable analysis of your use of the website. As a rule, the information generated by the cookie about your use of this website is sent to a Google server in the US and stored there. However, if the IP anonymiser is activated on this website, your IP address will first be abbreviated by Google, provided it is located in a member state of the European Union or one of the countries that have signed the Agreement on the European Economic Area. Only in exceptional cases is the full IP address transferred to a Google server in the USA and abbreviated there. On behalf of the operator of this website, Google uses this information to evaluate your use of the website, to compile reports on website activities and to perform further services for the operator of this website that are associated with the use of this website and the internet. The IP address transmitted from your browser in connection with Google Analytics will not be integrated with any other Google data. You are free to prevent the installation of cookies by changing the settings of your browser software; however, we must point out that you may then not be able to make full use of all features on this website. Moreover, you can prevent the collection of the data generated by the cookie and relating to your use of the website (incl. your IP address) and the processing of this data by Google by downloading and installing the browser plug-in available at the following link: Google Analytics Opt-out Browser Addon
For general information on Google Analytics and privacy, go to Google Privacy Center. This website was expanded to include the "anonymizeIp" feature with a view to ensuring the anonymous storing of your IP address (known as IP masking).
You can prevent Google Analytics from collecting your data by clicking onto the following link. This link will set an opt-out cookie, preventing any future collection of your data when visiting this website: Deactivate Google Analytics.