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Important notes / Disclaimer

For the use of the website of PKF Deutschland GmbH Wirtschaftsprüfungsgesellschaft (hereinafter called „PKF Deutschland“) and other internet addresses making reference to the address the users declare that they agree to the following conditions of use:


The contents of the website are not a comprehensive representation and cannot replace the tax-related or other specialist advice adapted to the special features of the individual case. We endeavour to ensure that the contents of the website are correct and up to date. You should nevertheless have yourself individually advised before you make or omit any specific decisions.


All of the brands and trademarks named within the internet offer of services and possibly protected by third parties are unrestrictedly subject to the provisions of the respectively applicable trademark law and the rights of ownership of the respective registered owners.

Disclaimer of liability

PKF Deutschland is, as a content provider in accordance with Art. 7, paragraph 1 of the German Telemedia Act (Telemediengesetz (TMG)), responsible for its “own content“ made available for use at in accordance with general legislation. A distinction is to be made between the provider’s own content and any cross-references (links) to content made available by other providers. PKF Deutschland is a member firm of the PKF International Limited network and in Germany a member of a network according to § 319 b HGB. The network consists of legally independent member firms. PKF Deutschland  does not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms.

By virtue of the links, PKF Deutschland does to that extent make “third-party content” available for use. Such “third-party content” of our member firms is available in particular in the categories news, blog, PKF publications for download as well as on our career pages. However, PKF Deutschland hereby expressly declares that no influence on design, content and functions of the websites connected via links or other technical means (e.g. banners) exists or has ever existed. PKF Deutschland expressly disassociates itself from the content of the websites connected via links or other technical means (e.g. banners) with all of the pages of this internet site. The third-party content was checked during the initial creation of the link to see whether any possible responsibility under civil law or criminal law is triggered. However, it cannot be excluded that the content will be subsequently altered by the respective providers. PKF Deutschland does not constantly check the content for changes which could constitute a new responsibility. Should you be of the opinion that the linked external sites violate applicable law or that their content is otherwise inappropriate, please let us know.

We have carefully prepared the information included in this internet offer of services and endeavour to ensure constant checking and updating. Nevertheless we cannot accept any liability at all for the correctness, topicality, completeness and constant availability of our contents. We also do not vouch for contents of our internet service offer being suitable for the users and their purposes. For decisions taken by users on the basis of the contents, we do not accept any responsibility. We provide binding information, consulting, recommendations or explanations solely within the scope of communication with individuals.

We take care to ensure, in accordance with the state of the art which is currently technically and economically achievable, that the usual precautionary measures are taken against the transmission of computer viruses. Liability for damage/loss resulting from computer viruses is expressly excluded. Reference is expressly made to the generally well-known fact that during the use of internet and e-mail dangers from viruses or internet internet-based attacks exist. For this reason checking of information received via internet appearances (e.g. downloads or e-mail) for viruses or other risks is absolutely essential for internet users.

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