Disclaimer

The information, opinions and legal interpretations provided on this website are for general information only. The application and impact of laws can vary widely depending on the specific facts involved. Given the changing nature of laws, regulations and rulings and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in the appearance of information on this website. Accordingly, it should be taken into account that the information made available on this site can not and should not be used as a substitute for professional tax or legal advice. Before making any decision, you should consult a TPA professional.

While every attempt is made to ensure that the information contained on this website has been obtained from reliable sources, neither TPA nor individual authors are responsible for any errors or omissions, or for the results obtained by the use of this information. All information on this website is provided with no guarantee of completeness, accuracy or timeliness, and without guarantee of suitability for any particular purpose.

Neither TPA nor individual authors accept any responsibility for any decision made or action taken in reliance on the contents of this website, or for any damages consequent on any such actions or decisions. TPA has no control over the contents or the presentation of any linked internet materials and accepts no responsibility for such contents. TPA accepts no responsibility for the correctness, completeness and currency of linked internet materials. The General Terms and Conditions of Contract for the Accounting Professions (AAB), which are available for download below, apply.

The texts, images, graphics, video and other materials on this website are protected by copyright and other intellectual property rights: no part of these materials may be transmitted to third parties, reproduced or otherwise processed without the express, written permission of TPA . Pictures and rights: Ingo Pertramer, Stephan Huger und iStock Photo

All legal disputes and proceedings in connection with the use of this website are subject to Austrian substantive law exclusively. The competent court for all legal disputes and proceedings arising directly or indirectly out of the use of this website shall be the competent local Austrian court responsible for the First District of Vienna, Austria. For consumers in the meaning of the Austrian Consumer Protection Act (KSchG), this applies only to the extent that they are neither resident nor ordinarily resident nor employed in Austria.

TPA makes no warranty that the services will be uninterrupted or will function as planned.

TPA is entitled at any time and without prior notice to suspend or cancel permanently individual services or the totality of the service provided through this website.

Additional for E-Mails:

Information to the addressee is subject to the stipulations of the underlying offer and order, including but not limited to the agreed General Terms and Conditions (see below).
In particular, it is agreed that information via e-mail and attachments shall only be binding if confirmed in writing. Electronic transmission of messages shall be at the risk of the party requesting the same only, in particular in view of problems relating to transmission and service, the risk of absence of the recipient and the risk of violation of secrecy on the Internet. Automatically generated acknowledgements of receipt or viewing shall not be deemed an acknowledgement of receipt of your message.

General Terms and Conditions for
TPA Steuerberatung GmbH
TPA Wirtschaftsprüfung GmbH

TPA Unternehmensberatung GmbH
TPA European & Technology Consultants GmbH
TPA Middle East GmbH

Data Protection Notice relating to Google Analytics

The website uses the external statistic-tool "Google Analytics" (www.google.com/analytics). By the use of this website you confirm that your click-data may be saved and evaluated anonymously for statistical purposes.

General Conditions of Contract the Public Accounting Professions 2011 (AAB) General Terms and Conditions for Management Consultants 2012 (AGB UBIT)