Disclaimer of Liability


This website contains various information, opinions, guidelines, recommendations, notes, blog posts, references and links to other knowledge resources (collectively referred to as “Content”). All Content is provided for informational purposes only and may be updated or modified at any time, for any reason, without prior notice.


The Content reflects the views of the respective author and does not constitute tax advisory services. No guarantee is given for completeness, accuracy, timeliness or availability. The Content must not be relied upon or used as a substitute for professional tax advice.


SPARK Steuerberatungsgesellschaft mbH accepts no responsibility or liability for any actions taken or not taken based on the Content.