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The information contained in this Website is for general guidance on matters of interest, and intended for the personal use of the reader only. PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft („PwC“) assumes liability for the content of its websites in accordance with legal provisions. The information is selected with due care. We have made every attempt to ensure that the information contained in this Site has been obtained and arranged with due care.

PwC accepts no liability for any actions taken as response hereto. The information is provided on the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax or other professional advice or services. As such, it should not be used as a substitute for consultation. PwC reserves the right to change or update the information, products or services offered on this website at any time without prior notice.

Neither the information in this Website nor any further informational material sent to you on request shall be deemed to establish a contractual relationship between PwC and yourself.

This website contains links to other websites maintained by third parties.  Such third-party websites are not necessarily presented in a frame on this website. PwC has no control or influence over the content of such websites of third parties. The information, commodities and services provided on such sites have neither been checked nor approved by PwC in any way. Also, PwC does not issue any advertisement on such third-party websites. References and links to third-party websites do not mean that PwC adopts the content behind the reference or link as its own. Therefore, PwC does not assume, for whatever legal reason, any responsibility for the content of the websites of third parties.

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