Legal Notice, Liability  

ARS ARCUS GmbH
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft

Erika-Mann-Straße 25
80636 München
Germany

Phone 089/54 88 56-0
Fax 089/54 88 56-66
www.ars-arcus.de

Managing director authorised to act as representative

Dipl.-Kfm. Hans-Peter Roll
Wirtschaftsprüfer/Steuerberater/Registrierter Prüfer im System der Qualitätskontrolle der WPK

Dipl.-Kfm. Maximilian Amon
Vereidigter Buchprüfer/Steuerberater

VAT identification number
DE 182196929

Trade register
Amtsgericht München, HRB 113973

Professional liability insurance

Professional activity is covered by professional liability insurance from HDI Versicherung AG, HDI-Platz 1, 30659 Hannover, which is valid across the EU for the insured risk.

Supervisory authority for public accountants

Chamber of Public Accountants
Statutory Corporation

Rauchstraße 26
10787 Berlin
Germany

Phone +49 (30) 726 161-0
Fax +49 (30) 726 161-212

Website www.wpk.de

Supervisory authority for tax advisers

Chamber of Tax Advisers Munich
Statutory Corporation

Nederlinger Straße 9
80638 Munich
Germany

Phone +49 (89) 157 902-0
Fax +49 (89) 157 902-19

Website www.stbk-muc.de

Professional title

The legal professional designations public accountant and tax adviser were conferred in the Federal Republic of Germany. Licenses to exercise the profession were granted in the Federal Republic of Germany.

Professional rules and regulations

For public accountants

  • Wirtschaftsprüferordnung, WPO (Code for public accountants)
  • Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer, BS WP/vBP (Professional Charter for Qualified Public Accountants / Certified Auditors)
  • Satzung für Qualitätskontrolle (Quality Control Charter)
  • Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung, WPBHV (Regulation concerning Professional Liability Insurance Rules for Auditors and Certified Accountants)

These codes and regulations are available for perusal on the website of the Chamber of Public Accountants at www.wpk.de.

For tax advisers

  • Steuerberatungsgesetz, StBerG (Tax Advice Act)
  • Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Implementing Regulation for the Tax Advisory Act)
  • Berufsordnung der Bundessteuerberaterkammer, BOStB (Professional Code of Conduct for the Federal Chamber of Tax Advisers)
  • Steuerberatergebührenverordnung, StBGebV (Tax Consulting Fee Ordinance)
  • Steuerberatervergütungsverordnung, StBVV (Tax Adviser Remuneration Regulation)

The laws, codes and regulations are available for perusal at www.bstbk.de.

Design and implementation of the website Atikon Marketing & Werbung GmbH

Atikon Marketing & Werbung GmbH

Kornstraße 15
4060 Leonding
Austria

Phone +43 (732) 611 266
Fax +43 (732) 611 266-20

Website

Images used

  • Die Geschäftswelt ist wie ein Schachspiel, Bernd Leitner, fotolia.com

Symbols used

  • IcoMoon - Free, Keyamoon, www.icomoon.io
  • Entypo, Daniel Bruce, www.icomoon.io

Basic orientation of the website

The information provided on this website is solely for general information purposes and does not constitute legal, tax or other specialised advice. The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.

Liability

The intention of the author of this website is to provide information completely and correctly to the best of the author's knowledge and belief, and to keep this information updated. Nevertheless, the author accepts no liability whatsoever for any damage that may result from the use of the information provided – even if the damage results from the use of possibly incomplete and/or erroneous information.

Any referrals to third-party websites are outside the scope of the author’s responsibility. Liability for the content of the linked-up pages is hereby excluded, as the author has no influence over the content and design of the linked websites. If linked pages (particularly owing to a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such contents on the linked pages, then the author shall cut off the link to such pages immediately. If linked-up pages (particularly through a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such content on the linked-up pages, then he shall cut off the link to such pages immediately.

Copyright

The content (text and images) of this website created directly by the author is copyrighted. The information provided is intended for personal use only. Any use of any of this website's content in violation of the provisions of the Copyright Act – in particular further use as in publications, copies as well as any form of commercial use and transmission to third parties – also in part or in processed form – without the author’s explicit approval is prohibited.

Information content

The information on this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the accuracy, completeness, quality or up-to-dateness of the information provided.

Legal validity

By using this website, the user is subject to the Terms and Conditions of Use set forth hereunder. These terms and conditions are part of the online presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with current law, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected.

Privacy Policy

1. An overview of data protection

General

The following gives a simple overview of what happens to your personal information when you visit our website. Personal information is any data with which you could be personally identified. Detailed information on the subject of data protection can be found in our privacy policy found below.

2. Data collection on our website

Who is responsible for the data collection on this website?

The data collected on this website are processed by the website operator. The operator's contact details can be found in the website's required legal notice.

How do we collect your data?

Some data are collected when you provide it to us. This could, for example, be data you enter on a contact form.

Other data are collected automatically by our IT systems when you visit the website. These data are primarily technical data such as the browser and operating system you are using or when you accessed the page. These data are collected automatically as soon as you enter our website.

What do we use your data for?

Part of the data is collected to ensure the proper functioning of the website. Other data can be used to analyze how visitors use the site.

What rights do you have regarding your data?

You always have the right to request information about your stored data, its origin, its recipients, and the purpose of its collection at no charge. You also have the right to request that it be corrected, blocked, or deleted. You can contact us at any time using the address given in the legal notice if you have further questions about the issue of privacy and data protection. You may also, of course, file a complaint with the competent regulatory authorities.

3. General information and mandatory information

Data protection

The operators of this website take the protection of your personal data very seriously. We treat your personal data as confidential and in accordance with the statutory data protection regulations and this privacy policy.

If you use this website, various pieces of personal data will be collected. Personal information is any data with which you could be personally identified. This privacy policy explains what information we collect and what we use it for. It also explains how and for what purpose this happens.

Please note that data transmitted via the internet (e.g. via email communication) may be subject to security breaches. Complete protection of your data from third-party access is not possible.

Notice concerning the party responsible for this website

The party responsible for processing data on this website is:

ARS ARCUS GmbH
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft

Erika-Mann-Straße 25
80636 München

Telephone: 089/54 88 56-0
Email: info@ars-arcus.de

The responsible party is the natural or legal person who alone or jointly with others decides on the purposes and means of processing personal data (names, email addresses, etc.).

Revocation of your consent to the processing of your data

Many data processing operations are only possible with your express consent. You may revoke your consent at any time with future effect. An informal email making this request is sufficient. The data processed before we receive your request may still be legally processed.

Right to file complaints with regulatory authorities

If there has been a breach of data protection legislation, the person affected may file a complaint with the competent regulatory authorities. The competent regulatory authority for matters related to data protection legislation is the data protection officer of the German state in which our company is headquartered. A list of data protection officers and their contact details can be found at the following link: https://www.bfdi.bund.de/DE/Infothek/Anschriften_Links/anschriften_links-node.html.

Right to data portability

You have the right to have data which we process based on your consent or in fulfillment of a contract automatically delivered to yourself or to a third party in a standard, machine-readable format. If you require the direct transfer of data to another responsible party, this will only be done to the extent technically feasible.

Information, blocking, deletion

As permitted by law, you have the right to be provided at any time with information free of charge about any of your personal data that is stored as well as its origin, the recipient and the purpose for which it has been processed. You also have the right to have this data corrected, blocked or deleted. You can contact us at any time using the address given in our legal notice if you have further questions on the topic of personal data.

Opposition to promotional emails

We hereby expressly prohibit the use of contact data published in the context of website legal notice requirements with regard to sending promotional and informational materials not expressly requested. The website operator reserves the right to take specific legal action if unsolicited advertising material, such as email spam, is received.

4. Data protection officer

Statutory data protection officer

We have appointed a data protection officer for our company.

ARS ARCUS GmbH
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
Datenschutzbeauftragter
Erika-Mann-Straße 25
80636 München

Telephone: 089/54 88 56-0
Email:

5. Data collection on our website

Server log files

The website provider automatically collects and stores information that your browser automatically transmits to us in "server log files". These are:

  • Browser type and browser version
  • Operating system used
  • Referrer URL
  • Host name of the accessing computer
  • Time of the server request
  • IP address

These data will not be combined with data from other sources.

The basis for data processing is Art. 6 (1) (f) DSGVO, which allows the processing of data to fulfill a contract or for measures preliminary to a contract.

6. Newsletter

Newsletter data

If you would like to receive our newsletter, we require a valid email address as well as information that allows us to verify that you are the owner of the specified email address and that you agree to receive this newsletter. No additional data is collected or is only collected on a voluntary basis. We only use this data to send the requested information and do not pass it on to third parties.

We will, therefore, process any data you enter onto the contact form only with your consent per Art. 6 (1) (a) DSGVO. You can revoke consent to the storage of your data and email address as well as their use for sending the newsletter at any time, e.g. through the "unsubscribe" link in the newsletter. The data processed before we receive your request may still be legally processed.

The data provided when registering for the newsletter will be used to distribute the newsletter until you cancel your subscription when said data will be deleted. Data we have stored for other purposes (e.g. email addresses for the members area) remain unaffected.

 

Google Analytics: Data protection and Opt-out

This website uses Google Analytics, a web analysis service of Google Inc. ("Google"). Google Analytics uses "cookies", which are text files that are stored on your computer, to enable analysis of your use of the website. As a rule, the information generated by the cookie about your use of this website is sent to a Google server in the US and stored there. However, if the IP anonymiser is activated on this website, your IP address will first be abbreviated by Google, provided it is located in a member state of the European Union or one of the countries that have signed the Agreement on the European Economic Area. Only in exceptional cases is the full IP address transferred to a Google server in the USA and abbreviated there. On behalf of the operator of this website, Google uses this information to evaluate your use of the website, to compile reports on website activities and to perform further services for the operator of this website that are associated with the use of this website and the internet. The IP address transmitted from your browser in connection with Google Analytics will not be integrated with any other Google data. You are free to prevent the installation of cookies by changing the settings of your browser software; however, we must point out that you may then not be able to make full use of all features on this website. Moreover, you can prevent the collection of the data generated by the cookie and relating to your use of the website (incl. your IP address) and the processing of this data by Google by downloading and installing the browser plug-in available at the following link:

For general information on Google Analytics and privacy, go to Google Privacy Center. This website was expanded to include the "anonymizeIp" feature with a view to ensuring the anonymous storing of your IP address (known as IP masking).

You can prevent Google Analytics from collecting your data by clicking onto the following link. This link will set an opt-out cookie, preventing any future collection of your data when visiting this website: Deactivate Google Analytics.