Terms of use

(1) This website is subject to the following terms of use, which are binding in the relationship between the user and PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft, Friedrich-Ebert-Anlage 35-37, 60327 Frankfurt am Main, hereinafter “PwC”, by accessing this website. Insofar as special conditions for individual use of this website deviate from the following terms of use, this is expressly pointed out at the appropriate point on the website. The special terms of use shall then apply in each individual case.

(2) This website contains data and information of all kinds which are protected by trademark and/or copyright in favour of PwC or in individual cases also in favour of third parties. It is therefore not permitted to download, duplicate and/or distribute the website as a whole or individual parts such as texts, images, graphics, layout, photos thereof. All rights, including those of reproduction, distribution and translation, are reserved to PwC. No part of this website may be reproduced in any form or stored, processed, duplicated or distributed using electronic systems without the express written permission of PwC.
Only the technically conditioned duplication for the purpose of browsing is permitted, as far as this action serves neither commercial purposes, nor the permanent duplication for own use. Furthermore, it is permitted to set a link to this website, provided that it serves solely as a cross-reference. PwC reserves the right to revoke this permission. Framing this website is expressly prohibited.

(3) The information on this website is of a general nature and is intended to introduce PwC to interested internet users. PwC assumes liability for the content of its websites in accordance with legal provisions. The information is selected with due care. While we have made every attempt to ensure that the information contained in this site has been obtained and arranged with due care, PwC is not responsible for any inaccuracies, errors or omissions contained in or relating to, this information.
PwC accepts no responsibility for decisions made by the user on the basis of the above information. PwC points out that the present content does not constitute individual legal, accounting, tax or other professional information or recommendation and is not suitable for replacing individual advice by competent persons taking into account the specific circumstances of the individual case. PwC reserves the right to change or update the information, products or services offered on this website at any time without prior notice.

(4) References and links to third-party websites do not mean that PwC adopts the content behind the reference or link as its own. PwC has no influence on the content behind the link. PwC is therefore not liable for illegal, incorrect or incomplete content and for damage caused by the use of content behind the link.

(5) Use of the internet is at the user’s own risk. In particular, PwC is not liable for the technical failure of the Internet or access to the internet.

(6) If the contracting party is a merchant, a legal entity under public law or a special fund under public law, the place of jurisdiction shall be at PwC’s registered office in Frankfurt. German law shall apply to the exclusion of the UN Convention on Contracts for the International Sale of Goods and the rules of conflict of the international private law.

(7) In the event that the user is a consumer (not an entrepreneur), the reference to the possibility of out-of-court settlement of disputes shall be made in accordance with Article 14 of Regulation (EU) No. 524/2013 – ODR Regulation. Details can be found in the aforementioned regulation and at http://ec.europa.eu/consumers/odr.

(8) PwC reserves the right to modify these Terms of Use from time to time and to adapt them to technical and legal developments. The user will be notified of the change – insofar as he has registered. In the event that individual provisions of this user agreement are invalid, this shall not affect the validity of the remaining provisions.