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Imprint

Legal information on web presence

Responsibility

BFMT Audit GmbH
Wirtschaftsprüfungsgesellschaft
Flurstr. 9
94234 Viechtach
Germany

Phone: +49 (0)9942 - 94951 - 0
Fax: +49 (0)9942 - 94951 - 11
Email: info@bfmt.net

Managing directors:
Dipl.-Math.-oec. Martin Trost
Dipl. oec. troph. (Univ.) MBA Dr. Bernd Fischl

Head office of the company: Viechtach

VAT registration: DE286408771

Commercial register:
Amtsgericht Deggendorf, HRB 3498

Layout

LABOR 2 - Designagentur
Christian Vill
93444 Bad Kötzting
www.labor2.de

Programming

basenic
Otto Fischl
94234 Viechtach
www.basenic.de

Tax consultant

The profession of tax consultants is essentially subject to the following rules of professional practice:
Tax consulting law (StBerG), executive orders relating to tax consulting law (DVStB), professional code (BOStB), scales of charges and fees for tax consultants (StBVV)

Professional regulations can oneself be obtained at relevant local and regional chambers of tax consultants – e.g. at the chamber of tax consultants in Stuttgart (www.stbk-stuttgart.de) - respectively in the section “info material” of the web site of the federal chamber of tax consultants (www.bstbk.de).

Tax consultant Martin Trost was granted the statutory professional designation of tax consultant in the Federal Republic of Germany, in the Federal State of Bavaria.
The relevant chamber of tax consultants is the chamber of tax consultants in Munich
(Steuerberaterkammer München, Nederlinger Str. 9, 80638 München).

Jurisdiction: Viechtach

Professional liability insurance: HDI Gerling, Postfach 102464, 50464 Köln, Number: KxF70-005863810/471 (Jurisdiction: EU/Germany)

Certified public accountant (CPA) / Certified general accountant (CGA)

The profession of certified public accountants / certified general accountants is essentially subject to the following rules of professional practice:
German´s Auditors´regulation (WPO), professional code of conduct of certified public accountants/certified general accountants (BS WP/vBP), statues for quality control, Regulations on document seals, professional liability insurance for certified public accountants

Professional regulations in current versions can be obtained at the web site of the chamber of certified public accountants (www.wpk.de) in the section “service – legal regulations”.

Certified public accountant Martin Trost was granted the statutory in the Federal Republic of Germany, in the Federal State of Bavaria.

Disclaimer of liability / external Links

On this web site you find general information. They are neither intended nor suitable to replace an individual tailored advice by experts in consideration of the respective individual case. We have taken greatest possible care when compiling it. Nevertheless we cannot accept for whatever legal reason any liability for correctness, timeliness and completeness. For any further and individual information please do not hesitate to contact us.
All information and enquiries on this web site are noncommittal even if there is a contractual mandate agreement between BFMT Group and the user of these contents. Likewise all further information which is given in writing and verbally outside of a contractual mandate agreement is non-committal.
An email enquiry does not automatically create a contractual mandate agreement nor can it be understood as an indication for an existing contractual mandate agreement.

BFMT as provider of the contents according to § 7 Para. 1 of the German Telemedia Act (TMG) - state treaty - is responsible for its "own contents" and the use of contributed contents in accordance to general legislation. These own contents are to be distinguished from cross-references (so called links) to contents provided by other suppliers. By cross-references BFMT also provides "external contents" whereby these are characterised as follows: http://www.internetseite.de

BFMT only accepts liability for these external contents if BFMT has positive knowledge of the same (i.e. including contents of an illegal and criminal nature) and if it is technically possible and reasonable for us to prevent their use (state treaty, § 7 Para. 2 of the German Telemedia Act (TMG)).
Links, however, are always references to "living" dynamic references. BFMT reviewed when linking it for the first time to determine whether it might lead to positive civil or criminal liability. BFMT Group is not under obligation to continuously monitor the links for changes that could reestablish such responsibility. Only if BFMT Group has ascertained or had its attention drawn by others to the fact that a concrete offer to which BFMT has provided a link that has caused civil or criminal liability, the link to this offer is suspended as far it is technically possible and reasonable to do so. The technical feasibility and reasonableness are not influenced by the fact that even after termination of the access to this web site the illegal and criminal offer can be accessed from other servers.

BFMT Group cannot accept any liability for losses/damages arising through the use or non-use of information provided on web sites for which BFMT Group provides links.

Copyright notice

All information given on this web site including contributions, illustrations and regulations are protected by copyright. Any unauthorised use not permitted by copyright legislation requires the written permission of BFMT Group before use. This particularly applies for reproduction, distribution, publication, adaptation, translations, and storage processing respectively reproduction of contents in data bases or other electronic media and systems. Copies and downloads may only be produced by written approval for personal and private use and are not allowed to be used for commercial purposes.

All trademarks used on our web site are also protected by trademark right even if no explicit reference of the individual owner of the rights is made.

Communication via email

Communication via email may have security gaps. For example, experienced internet users may be able to intercept, to read or to change emails sent to our employees. If we receive an email from you, we assume that we are entitled to answer via email. Otherwise you expressly must refer to a different way of communication.

Data protection notice

All people mentioned on this web site herby refuse any commercial use and transfer of their data (compare § 28 BDSG).

BFMT Group is not responsible and provides no warranty for compliance with data protection legislation at those web sites to which BFMT Group provides a link or a reference in any other manner.

Pictures

© iStockphoto: traveler1116, gehringj, H-Gall