Imprint

Contact Infor­ma­tion:
PRETAX Steuerberatungs­gesellschaft mbH
Podbielski­straße 16
30163 Hannover
Germany
phone: +49 511 39097–501
fax: +49 511 39097–599
E‑Mail: info@pretax.de
website: www.pretax.de

Mana­ging Director: graduate econo­mist and tax consul­tant Nicole Datz, auditor and tax consul­tant WP StB Dipl.-Finw. (FH) Kris­tina Braun
Company Head­quar­ters: Hannover
Commer­cial Register: Hannover (HRB 50161)
VAT ID No.: DE115654700
Country of Regis­tra­tion: Germany

Profes­sional Liabi­lity Insurance:
Our services are covered by global profes­sional liabi­lity insurance from:
HDI Versi­che­rung AG
Post­fach 21 27
30021 Hannover
Germany

Super­vi­sory Body:
(The land of Lower Saxony Ministry of Finance)
Nieder­säch­si­sches Finanz­mi­nis­te­rium
Schiffs­graben 10
30159 Hannover
Germany
phone: +49 511 1208186
fax:+49 511 1208064
website: www.mf.niedersachsen.de 

Respon­sible Chamber:
(The land of Lower Saxony Chamber of Tax Consul­tants:)
Steu­er­be­ra­ter­kammer Nieder­sachsen (KdöR)
Adenau­er­allee 20
30175 Hannover
Germany
phone:+49 511 288900
fax: +49 511 2834032
website: www.stbk-niedersachsen.de

Regu­la­tions of Profes­sional Conduct for Tax Consul­tants:
German Tax Consul­tancy Law (StBerG)
Execu­tive Order for the Tax Consul­tancy Law (DVStB)
Profes­sional Code for Tax Consul­tants (BOStB)
Steu­er­be­ra­ter­ge­büh­ren­ver­ord­nung (StBGebV)
Further infor­ma­tion can be obtained at: www.bstbk.de

Person respon­sible for content according to § 6 MDStV: StB Ferdi­nand Bäuning

Concept, Layout, Reali­sa­tion

www.haenke-grafik.de

Liabi­lity:

1. Content of Online Mate­rials
The author accepts no liabi­lity for the up-to-dateness, accu­racy, full­ness or quality of the infor­ma­tion provided. Claims of liabi­lity against the author which relate to mate­rial or non-mate­rial damage caused by the use or non-use of the provided infor­ma­tion or by use of incor­rect or incom­plete infor­ma­tion shall gene­rally be rejected where no evidence exists of inten­tion or gross negli­gence on the part of the author.
All offers are non-binding. The author reserves the express right to alter, amend, delete some or all of the content without special notice or to tempora­rily or perma­nently discon­tinue the publi­ca­tion.

2. Refe­rences and Links
Direct or indi­rect refe­rences to external websites (“Hyper­links”) which are out of the author’s control shall only be subject to author’s liabi­lity where the author was aware of the content and it is tech­ni­cally possible and reason­able for the author to prevent use in cases where the content is illegal.
The author hereby declares expressly that no illegal content was reco­gnis­able on the refe­renced pages at the time of the link being placed. The author has no influ­ence over the current and future design, content or author­ship of the referenced/linked pages. The author there­fore expressly disas­so­ciates himself from all content of all referenced/linked pages which were altered after the link was placed.
This state­ment applies to all links and refe­rences placed within the author’s own web pages as well as to third-party entries in the guest books, discus­sion forums, link direc­to­ries, mailing lists and in any other form of data­base the content of which provides third-party writing access.
Respon­si­bi­lity for illegal, incor­rect or incom­plete content and in parti­cular for damage arising from the use or non-use of infor­ma­tion presented in this way lies solely with the operator of the refe­renced website, not with the party merely refe­ren­cing links to the rele­vant publi­ca­tion.

3. Copy­right and Trade­mark
The author strives to observe the copy­right of images, graphics, audio docu­ments, video sequences and texts in every publi­ca­tion, to use self-created images, graphics, audio docu­ments, video sequences and texts or to utilise free or public domain graphics, audio docu­ments, video sequences and texts.
All brand names and trade­marks referred to and, if appli­cable, brand names and trade­marks protected by third parties shall be subject in full to the provi­sions of the rele­vant valid trade­mark law and the ownership rights of the rele­vant regis­tered proprietor. The mere mention of a brand does not mean that trade­marks are not protected by third party rights.
The copy­right for proper­ties published and created by the author is reserved solely by the author of the pages.

Repro­duc­tion or use of such graphics, audio docu­ments, video sequences and text in other elec­tronic or printed publi­ca­tions is not permitted without the author’s explicit consent.