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By using this website of PKF Österreicher & Partner GmbH & Co KG Wirtschaftsprüfung und Steuerberatung and any other websites which refer to you agree to the following terms and conditions:
The information contained on this website is for general information only and users should obtain professional advice for their specific cases. While every effort has been taken to ensure that all details on this website are correct and current, no action should be taken or omitted to be taken in reliance upon the information provided on this website.

Trademarks mentioned on this website may be trademarks registered by third parties and are fully subject to the provisions of the relevant trademark law and the rights of the respective registered proprietor. The mere mentioning of a trademark does not imply that it is not a protected trademark. "PKF" and the PKF logo are registered trademarks used by PKF International and member firms of the PKF International Network. They may not be used by anyone other than a duly licensed member firm of the Network.

Links to third-party websites
The persons and enterprises stated on the imprint page of this website accept no responsibility or liability for the access to or the content of any website which is linked from and to this website. By providing links to other sites in any way the persons and enterprises stated on the imprint page of this website expressly do not approve or endorse the information available at these sites.

Disclaimer of Liability
We prepared the information contained in this website carefully and do our best to review and renew the information permanently. Nevertheless, we are not able to bear the responsibility for the correctness, actuality, completeness and current availability of our contents. We are also not liable for the contents of our website to be suitable for the user and its purposes. We accept no liability with regard to decisions made by the user according to the contents. We exclusively give binding disclosures, consultancy, recommendations or explanations during individual communication.

If expressions used on this website or if parts of the its content are not fully or are no longer in compliance with the present laws, the validity of the remainder of this website shall not be affected thereby.

Although we have taken every reasonable precaution against the transmission of computer viruses, we accept no liability for any damage that may be caused by a computer virus infection. It is a well known fact that users of the internet run the risk of a virus attack and that it is therefore imperative to do a virus check before downloading any information.

PKF Österreicher & Partner GmbH & Co KG Wirtschaftsprüfung und Steuerberatung is a member firm of the PKF International Limited network and in Austria member of a network according to § 271b UGB. The network consists of legally independent member firms. PKF Österreicher & Partner GmbH & Co KG Wirtschaftsprüfung und Steuerberatung does not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms. 

Data Protection
Any identification and other data of users (such as IP address and URL) accessing this website are stored on the respective internet server. These data are used to identify unauthorised attempts to access the internet server and for statistical purposes. The data are not used for any other purpose. The data are stored for three months and then deleted.

The content of this website in whole or in part may not be used for commercial purposes without our prior consent. The copyright of all pages and images used on this website is owned by the individual authors.

Applicable Law / Place of Jurisdiction
Any relationship, which eventually exists or will result in future, shall be exclusively governed by the laws of Austria and the exclusive place of jurisdiction shall be Austria.

Vienna, January 2023

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