1. Privacy statement[1]

Hereinafter we would like to provide you with information regarding our privacy statement. Here you will find information regarding the collection and use of personal data through your  use of our website. In this respect, we observe privacy legislation applicable to Germany. You can access this statement at any time on our website.

We explicitly point out that data transfer in the Internet (e.g. communication by email) may have security vulnerabilities and cannot be completely protected from being accessed by third parties.

The use of contact information from the legal notice section for industrial advertising is explicitly not desired unless we have previously granted our written consent or a business relationship already exists. The provider and all persons named on this website hereby contradict every commercial use and dissemination or transmission of their data.

Personal data
You can visit our website without providing any personal data. Insofar as personal data on our websites (such as names, addresses or email addresses) are collected, this takes place, as far as possible, on a voluntary basis. This data shall not be shared with third parties without your express consent. If a contractual relationship between you and us is formed, designed or changed, or you send us a request, we collect and use your personal data where required for these purposes (inventory data). We collect, process and use personal data, where required, in order to enable you to use the website (user data). All personal data will only be stored for as long as it is required for that purpose (processing your request or performance of a contract). In this regard, retention periods permissible under tax and commercial law are observed. By order of the competent authorities, we will be permitted in an individual case to provide information regarding this data (inventory data) if this is necessary to carry out prosecution proceedings, to prevent crimes, to fulfil the statutory tasks of the constitution protection authorities or the Military Intelligence service, or to enforce intellectual property rights.

Comment functions
In the context of the comment function, we collect personal data (e.g. name, email) in the context of your commentary on a contribution only to the extent that you disclosed it to us. When a comment is published, the email address you provided is stored, but not published. Your name shall be published if you have not written under a pseudonym.

Privacy statement for Facebook plugin (“Like“)
This website uses plugins of the provider, which is made available by the company 1601 Willow Rd, Menlo Park, CA 94025, USA. Users of our website, on which the Facebook plugin (“Like” button) is installed, are hereby notified that a connection to Facebook is established by this plugin, whereby a transmission to your browser is carried out in order that the plugin appears on the website.
Moreover, data is passed to the Facebook server through use of the website, which contains information regarding your website visits to our homepage. For Facebook users who are signed in, this results in your user data being allocated to your Facebook account.
As soon as you actively use the Facebook plugin as a signed-in Facebook user (e.g. by clicking the “Like” button or using the comments function), these data are transferred to your Facebook account and published. You may only avoid this by signing out from your Facebook account beforehand.
Further information in relation to data use by Facebook may be found in the rules regarding privacy on Facebook at

Privacy statement for the Google Analytics web analysis service
This website uses Google Analytics, a web analysis service from Google Inc. (“Google”). Google Analytics uses “cookies”, text files which are stored on your computer and which allow your use of the website to be analysed. The information regarding your use of this website generated by the cookie is generally transferred to a Google server in the USA and stored there. We have activated IP anonymising. On this website, Google will, thus, shorten your IP address within member states of the European Union or in other states that are signatories to the Agreement on the European Economic Area (EEA) beforehand. Only in exceptional cases is the full IP address transmitted to a Google server in the United States and shortened there. On behalf of the operator of this website, Google will use this information to analyse your use of the website, compile reports on activity on the website, and perform further services for the website operator associated with the use of the website and Internet use. Google will not combine the IP address transmitted by your browser within the scope of Google Analytics with other data. You can prevent cookies from being saved by adjusting the settings of your browser software accordingly; we do, however, point out that in this case, you may not be able to use all of the functions of this website in full. You can also prevent the personal data generated by the cookie with regard to your use of the website (including your IP address) from being captured and provided to Google and from being processed by Google by downloading and installing the browser plugin available at the following link:

Privacy statement for the Google Adsense web advertising service
This website uses Google Adsense, a web advertising service from Google Inc., USA ("Google"). Google Adsense uses “cookies”, which are text files that are saved on your computer and allow your use of this website to be analysed. Google Adsense also uses “Web Beacons” (small invisible images) to collect information. Using Web Beacons allows simple actions such as visitor traffic to the website to be displayed and collected. The information generated by the cookie and/or Web Beacon (including your IP address) will be transferred to and stored on a Google server in the USA. Google will use this information to analyse your use of the website in relation to the advertisements, compile reports on activities on the website and advertisements for the website operator, and perform further services associated with the use of the website and Internet use. Google may also transfer this information to third parties, if this is required by law, or if third parties have been assigned to process this information for Google. Google will never make any connection between your IP address and other information. You can prevent the storing of cookies and the displaying of Web Beacons by selecting “do not accept cookies” in your web browser settings, (In MS Internet-Explorer under "Extras > Internet options > Privacy > Settings"; in Firefox under "Extras > Settings > Privacy > Cookies"); we do, however, point out that in this case, you may not be able to use all of the functions of this website in full. By using this website, you state that you agree to the processing by Google of your collected data in the manner previously described and for the aforementioned purpose.

Privacy statement for Google Plus social network
This website uses the “G +1” button of the Google Plus social network, which is operated by Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94043, United States (“Google”). The button can be identified by the “G +1” sign. If you are registered with Google Plus, you can express your interest in our website and share content from our website on Google Plus using the “G +1” button. In this case, Google saves both the information that you have given a “G +1” for our content and information regarding the page which you have viewed in this regard. Your “G +1” can possibly be displayed together with your name (possibly also with a photo – if available) with Google Plus in further Google services such as Google Search or on your Google profile.
For the purpose and scope of data collection and further processing and use of the data by Google as well as your associated rights and settings options for protecting your privacy, please read Google’s privacy information:

Privacy statement for the use of the web messaging service
We have also integrated the web messaging service on our website. This is made available by Twitter Inc., 1355 Market St, Suite 900, San Francisco, CA 94103, USA. Twitter provides the “tweet“ function. You can, thus, publish 140 character long messages including website links on your own Twitter account. If you use Twitter’s “tweet” function on our website, the respective web page will be linked to your Twitter account and may be made public there. In this regard, data are also transferred to Twitter
We declare that we have no knowledge of the content of the transferred data nor of Twitter’s use thereof. Please, therefore, consult the Twitter privacy statement for further information:
Twitter offers you the option of specifying your own privacy settings via the following link:

Right to information
You have the right at all times, free of charge and without delay, to enquire about the data collected regarding your person. You have the right at all times, to revoke your consent to the use of your mentioned personal data with future effect. For disclosure of information, please contact the provider under the contact information in the legal notice section.

2. Special use conditions[2]

Insofar as special conditions for individual uses of this website differ from the aforementioned numbers 1 to 4, reference will explicitly be made to this at the appropriate point. In this case, the special use conditions apply in the respective individual case. 

Source: Lawyer Hanover, Tax law Stuttgart, Tax adviser
(Anwalt Hannover, Steuerrecht Stuttgart, Steuerberater)  from