Disclaimer
The publisher of this homepage assumes no liability for the topicality, correctness, completeness or quality of the information provided. The publisher reserves the express right to change, add to or delete parts of the pages or the entire offer without prior notice, or to temporarily or permanently stop publication. Liability claims against the owner relating to material or immaterial damage caused by the use or non-use of the information provided or by the use of incorrect or incomplete information are excluded.

Some links on this homepage lead to external websites. We would like to expressly stress that we have no influence on the design and content of the linked pages. We therefore expressly distance ourselves from all content on all linked pages and do not adopt them as our own. This declaration applies to all links within our pages. We have no influence on the design and content of these pages. We do not adopt the content of these pages as our own. The providers of these pages are solely liable for content and damage resulting from the use or non-use of information provided through links, not the person who merely refers to the respective publication via links. This restriction also applies equally to third-party entries in all interactive elements of this website. The respective author is solely responsible for the content of third-party pages.

The links and information on this website are provided for information purposes only and do not establish any business or professional relationships of any kind. They are not to be understood as legal or tax advice, but are purely for information purposes. Please contact your tax advisor or lawyer before making any business decisions.

Copyright
The rights to the content of this website are held by both the publisher and the operator. Any reuse in other electronic or printed publications, regardless of type and even in part, requires the written permission of the publisher.
All rights to the design and technology of this website are held by the operator. Any reuse, regardless of type and even in part, is prohibited without the written permission of the operator. Violations will be prosecuted under civil and criminal law.

The publisher endeavors to respect the copyrights of the graphics, sounds and texts used in all publications, to use graphics, sounds and texts created by the publisher or to use license-free graphics, sounds and texts. Should there be an unmarked graphic, sound or text on the respective pages that is protected by third-party copyright, the publisher was unable to determine the copyright. In the event of such an unintentional copyright infringement, the publisher will remove the relevant object from its publication after notification or mark it with the appropriate copyright.

The copyright for published objects created by the owner himself remains solely with the owner of the pages. Duplication or use of such graphics, sounds or texts in other electronic or printed publications is only permitted with the express consent of the owner. Violations will be prosecuted under civil and criminal law.

Legal validity of this disclaimer
This disclaimer is to be regarded as part of the internet offer from which reference was made to this page. If parts or individual formulations of this text do not, no longer or not completely correspond to the applicable legal situation, the remaining parts of the document remain unaffected in their content and validity.

Important information about emails
This communication channel (email) is only available for administrative matters. Please note that procedural applications or written submissions cannot be submitted legally using this communication method. If your message contains a corresponding written submission, it is essential that you repeat the transmission by fax or post. As it is currently not possible for internal administrative reasons to answer all processes received by email electronically, users of email access are asked to provide their postal address in addition to their email address.