Legal Notices and Disclosures

The information contained on this website is of a general nature and has been prepared solely for the purpose of presenting DELTA Revision GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft, Mannheim (hereinafter: DELTA Revision), to the interested internet user. DELTA Revision accepts no responsibility for decisions made by the user based on the information contained here. DELTA Revision points out that the information on this website represents neither an individual legal, accounting, tax nor any other form of specialist information or recommendation and is not a substitute for an individual consultancy by experts in consideration of the individual case’s specific circumstances.

The information was compiled with due care. At the same time, DELTA Revision does not assume any liability, regardless of the legal basis, for the correctness, accuracy, validity and completeness of the conveyed information.

Furthermore, DELTA Revision declines any responsibility for the removal, storage failure, delivery failure or early delivery of information and material. DELTA Revision also declines any responsibility for damages which were caused by downloading information and material from the internet via the DELTA Revision website.

The DELTA Revision website is made available on an “as is” basis and does not provide any guarantees whatsoever. DELTA Revision declines expressly and to the maximum legal extent, tacit and legal guarantees. DELTA Revision also declines any guarantees regarding the safety, usability, punctuality and speed of the DELTA Revision website.

You understand and accept that, while using the DELTA Revision website, you have received material and data at your own risk and discretion and that you bear sole responsibility for damages to your computer system or data loss as a consequence of downloading such material.

Under no circumstances, shall DELTA Revision be held liable to a user due to the use and abuse of, or trust in the DELTA Revision website. This limitation of liability for restoration after damages which are either direct, indirect, caused by an accident or consequential, or also special, exemplary and culpable, shall apply to every claim in connection with this agreement, even if this claim has been raised due to guarantee, contract, liability (including negligence) or any other reason (even if DELTA Revision has pointed out the possibility of such damages).

This limitation of liability shall also apply to damages which were caused by other services, which were caused by any link provided by DELTA Revision, as well as to damages due to any information or references which were caused by a link provided by the DELTA Revision website.

This limitation of liability shall also apply without any restrictions to the procurement costs of substitute goods or services with regard to the quickness or slowness of the DELTA Revision website or to any information which appears on the website directly or via a link, or in connection with the DELTA Revision website. Such a limitation of liability shall apply notwithstanding a failure of essential purpose of any limited remedy and to the fullest extent permitted by law.

This website contains references to external websites that have been set up by third parties. DELTA Revision has absolutely no control of these websites or of the information, products or services offered. Therefore, DELTA Revision accepts no responsibility, regardless of the legal basis, for the contents of external third-party websites. DELTA Revision reserves the right to change or update the information, products or services offered on this website at any time and without prior notice.

Any existing or future legal relationships shall be subject to German law and German courts only. As far as permissible, the place of jurisdiction shall be Mannheim. DELTA Revision is not willing to participate in dispute resolution proceedings before a consumer arbitration board within the meaning of § 2 of the Consumer Dispute Resolution Act.

These provisions constitute the entire agreement between the parties with respect to the object described here and they supersede and replace all previous or temporary arrangements or agreements, written or oral, with regard to this object. Any waiver of any of the regulations of these liability provisions only becomes effective if it has been recorded in writing by and signed by DELTA Revision.