Legal Notice, Liability
Dr. Koerner International Steuerberatungs GmbH
81735 Munich Germany
F: +49 89 6784 515 29 firstname.lastname@example.org https://www.dr-koerner-stb.de
- Vertretungsberechtigte Person(en)
Manfred Griehl, Rechtsanwalt/Steuerberater, Fachanwalt für Steuerrecht
Amtsgericht München, HRB 83515
Professional liability insurance
Professional activity is covered by professional liability insurance from xxxx, which is valid across the EU for the insured risk.
The legal professional designations "Wirtschaftsprüfer" (public accountant), "Steuerberater" (tax adviser), "vereidigte Buchprüfer" (certified accountant) and "Notar" (notary) were conferred in the Federal Republic of Germany. Licenses to exercise the profession were granted in the Federal Republic of Germany.
Supervisory authority for tax advisers
Federal Chamber of Tax Advisers
Corporation under public law
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
- Filling 1040 tax form with smartphone calculator and pen, suksawad, Adobe Stock
- Bewegung bus in der Nacht-Stadt, Apriori1, Istock Photo
- Two lone buses on highway at idyllic sunny morning, Rasica, Istock Photo
- Karte von Europa mit Pins, flachen Fokus, timyee, Istock Photo
- Weißer Bus fahren auf der Straße in Richtung der untergehenden Sonne, SonerCdem, Istock Photo
- Kunst Pinsel Aquarell der EU-Flagge im Wind isoliert auf weißem Hintergrund geblasen., Elen11, Istock Photo
- Online-Buchung, Warchi, Istock Photo
- The Flag of Netherlands. National symbol of the state. Vector illustration., elenvd, Adobe Stock
- Man User free icon, Freepik, www.flaticon.com, Lizenz: Flaticon Basic License
- Placeholder filled point free icon, Freepik, www.flaticon.com, Lizenz: Flaticon Basic License
- Right arrow free icon, Lucy G, www.flaticon.com, Lizenz: CC BY 3.0
- Magnifying glass free icon, Gregor Cresnar, www.flaticon.com, Lizenz: Flaticon Basic License
- Playfair Display, SIL Open Font License, Version 1.1, February 2007
- Open Sans, Apache License, Version 2.0, January 2004
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, Federal Data Protection Act [BDSG]). 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 are:
- 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. The legal basis for this processing is article 6 (1) (f) GDPR. We store these log files for a period of 2 months.
This site uses the Google Maps map service via an API. It is operated by Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Ireland. To use Google Maps, it is necessary to save your IP address. This information is generally transmitted to a Google server in the USA and stored there. The provider of this site has no influence on this data transfer. The use of Google Maps is in the interest of making our website appealing and to facilitate the location of places specified by us on the website. This constitutes a justified interest pursuant to Art. 6 (1) (f) GDPR.
Further information about handling user data, can be found in the data protection declaration of Google at policies.google.com/privacy?hl=en.
Contact form, Online application
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 well as the above mentioned general data. By using our form you agree that we may process your data. We will not disclose this data to any third party and will use the data exclusively for processing your request and for answering your enquiry. Your consent according to article 6 (1) (a) GDPR forms the legal basis for processing your data. In case you contact us by email, the basis is article 6 (1) (f) GDPR. The data we collect during this process will be deleted as soon as it is no longer required for the purpose you provided it. This is the case when the respective conversation is finished. This in turn is the case when your enquiry appears to be resolved completely. If you contact us for placing a contract, a further legal basis is article 6 (1) (b) GDPR. In this case we keep your enquiry as a business letter for 7 years.
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.
If you do not supply your email address, you will not receive our newsletters. However if you do not supply optional data, you will still receive the newsletters but they will not be personalised.
For signing up to our newsletter, we use the so called double opt-in procedure. This means that 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. Unless you confirm your subscription within 24 hours, your data will be deleted automatically. This ensures that no third party can subscribe you to our newsletter without your consent. After your confirmation, we will safe your email address in order to be able to send you our newsletters. Your consent according to article 6 (1) (a) GDPR forms the legal basis for processing your data.
You may withdraw your consent and unsubscribe from this service at any time without affecting the legality of the processing carried out with your consent up to the withdrawal. You may unsubscribe by clicking the link contained in every newsletter email or by sending a message to the contact data supplied above. We retain your data as long as you are subscribed to the newsletter. We will not disclose this data without your consent.
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 BFDI - Federal Commissioner for Data Protection and Freedom of Information.
Please address all inquiries, declarations and questions relating to data use to email@example.com.
Verantwortlicher Redakteur und Webmaster
Planung, Realisierung und Betreuung der Internetinhalte gemäß TMG ist:
Dr. Koerner International Steuerberatungs GmbH
Albert-Schweitzer-Strasse 74b, 81735 Munich P M firstname.lastname@example.org
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.
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.
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.
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.
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.
In order to offer you specific features on our website, we use what are known as cookies. These are small text files that are saved on your computer for the duration of a browser session. After the browser session ends, the cookies we used are deleted. You have the option of preventing the installation of cookies on your computer by changing your browser settings accordingly; however, we need to point out that this may prevent you from enjoying the full benefits of the features on our website.
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 Browser Plugin
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.
Informationspflicht nach § 36 VSBG
„Gemäß § 36 Abs. 1 VSBG erklärt die Steuerberaterkanzlei Dr. Koerner International Stb GmbH ihre Bereitschaft zur Teilnahme an einer außergerichtlichen Streitschlichtung. Bei Streitigkeiten zwischen Steuerberatern und ihren Auftraggebern besteht auf Antrag die Möglichkeit der außergerichtlichen Streitschlichtung bei der regionalen Steuerberaterkammer München gemäß § 76 Abs. 2 Nr. 3 StBerG.“
Allgemeine Informationspflicht zur Online-Streitbeilegung nach der ODR-Verordnung
Wir sind verpflichtet, Sie über die Möglichkeiten der Online-Beilegung von verbraucherrechtlichen Streitigkeiten nach EU-Verordnung Nr. 524/2013 zu informieren und verweisen entsprechend mit der Bitte um Kenntnisnahme wie folgt: http://ec.europa.eu/consumers/odr/
Für den Inhalt dieses Links oder sonstiger Veröffentlichungen unter der benannten Homepage zeichnen wir keinerlei Verantwortung.