Disclaimer

Information according to § 5 E-Commerce Act, disclosure obligation according to § 14 UGB, imprint and disclosure obligation according to § 25 MedienG

PKF Rößlhuber & Partner Steuerberatungs GmbH & Co KG

Object of the company: Tax consultancy

Reichenhallerstraße 7
5020 Salzburg

Tel +43 662 84 22 90
Fax +43 662 84 99 37

office@roesslhuber.at
www.roesslhuber.at

Salzburg Provincial Court
Company register number: 70247f
Legal form: Company with limited liability and Co KG

UID: ATU54418606
WT-Code:803093

Bankhaus Carl Spängler & Co AG, BIC: SPAEAT2S, IBAN: AT55 1953 0001 0017 6986
Raiffeisenverband Salzburg, BIC: RVSAAT2S, IBAN: AT12 3500 0000 0215 6503
Raiffeisenlandesbank Oberösterreich AG, BIC: RZOOAT2L, IBAN: AT87 3400 0483 0447 5414

Managing Director (MD) und Shareholder(SH):
MMag Stephan Rößlhuber (MD,SH), Allgemeine Revisions- und Treuhandgesellschaft Salzburg Steuerberatungsgesellschaft m.b.H. (O)

General Partner: Allgemeine Revisions- u. Treuhandgesellschaft Salzburg Steuerberatungsgesellschaft m.b.H.

PKF Revisionstreuhand Wirtschaftsprüfungsges mbH

Object of the company: Tax consultancy and audit

Reichenhallerstraße 7
5020 Salzburg

Tel +43 662 84 22 90
Fax +43 662 84 99 37

salzburg@pkf.at
www.roesslhuber.at

Landesgericht Salzburg
Firmenbuchnummer: 41429a
Rechtsform: Gesellschaft mit beschränkter Haftung

UID:ATU59629977
WT-Code:800881

Raiffeisenlandesbank Oberösterreich AG, BIC: RZOOAT2L, IBAN: AT36 3400 0607 0447 5406

Managing Director (MD) und Shaereholder (SH):

MMag. Stephan Rößlhuber (MD,SH), Mag. Josef Nothdurfter (MD), Dr. Andreas Staribacher (MD), Mag. Hildegard Kasinger (MD), Wals Treuhand GmbH (SH), Allgemeine Revisions- und Treuhandgesellschaft Salzburg Steuerberatungs gmbH (SH)

Angaben für beide Gesellschaften:

Member of Kammer der Steuerberater und Wirtschaftsprüfer

Our professionial activities are governed by the provisions of the Austrian Auditing, Tax Advising and Related Professions Act (WTBG)

PKF  Rößlhuber & Partner Stb Gmbh & Co KG as well as PKF Revisionstreuhand Wirtschaftsprüfungsgesellschaft mbH are members of PKF Global, the network of member firms of PKF International Limited, each of which is a separate and independent legal entity and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm(s).

“PKF” and the PKF logo are registered trademarks used by PKF International Limited and member firms of the PKF Global Network. They may not be used by anyone other than a duly licensed member firm of the Network.

Purpose of Publication: General Information in relation to tax advice, business consultancy and auditing.

Please note

The contents of the website are not a comprehensive presentation and cannot replace tax or other professional advice tailored to the specifics of the individual case. We endeavour to ensure that the content of the website is correct and up to date. Nevertheless, you should seek individual advice before making or refraining from making specific decisions.

Trademarks

All brand names and trademarks mentioned on the website and possibly protected by third parties are subject without restriction to the provisions of the applicable trademark law and the ownership rights of the respective registered owners. The mere mention of a trade mark does not imply that it is not protected by the rights of third parties.

Links

The persons and companies named in the legal notice for this website hereby expressly declare that they have no influence on the design, content and functions of the websites linked via links or other techniques (e.g. banners). The persons and companies named in the legal notice expressly distance themselves from all content of the websites linked to all pages of this website via links or other techniques (e.g. banners) and declare that they do not adopt the content of these websites as their own.



Disclaimer of liability

We have carefully compiled the information contained in this website and endeavour to check and update it on an ongoing basis. Nevertheless, we cannot accept any liability for the accuracy, topicality, completeness and ongoing availability of our content. We also do not guarantee that the content of our website is suitable for the user and his purposes. We accept no responsibility for decisions made by the user on the basis of the content. We only provide binding information, advice, recommendations or explanations in the context of individual communication.
We ensure that the usual precautions are taken against the transmission of computer viruses in accordance with the current technically and economically feasible state of the art. Liability for damage caused by computer viruses is expressly excluded. Express reference is made to the generally recognised fact that there is a risk of viruses or Internet attacks when using the Internet and e-mail. For this reason, it is essential for Internet users to check information received via Internet sites (e.g. downloads or e-mail) for viruses or other risks.

Data protection

As soon as an Internet user accesses this website, possible identification data (IP address, source URL) and other details are stored on the respective Internet server. The stored data is used to identify and track unauthorised access attempts and access to the Internet server as well as for statistical purposes. The data is not used for any other purpose. The logged data is stored for a period of three months and then deleted.

Copyright


The commercial use of the contents of the individual pages of this internet appearance requires our consent. All of the rights to presentations and contributions on the individual pages of this internet appearance are held by the respective authors.

Usage of images
The use of any photographic works and photographic images (photographs, graphics and other pictorial representations) on the website of PKF  Rößlhuber & Partner Stb Gmbh & Co KG as well as PKF Revisionstreuhand Wirtschaftsprüfungsgesellschaft mbH takes place with the explicit consent of the respective authors and rights holders.



Applicable law/jurisdiction

Austrian law shall apply exclusively to any existing or future legal relationships and only Austrian courts shall have jurisdiction.