Business security for hotel and restaurant operators

Contact – legal notice

ETL European Tax & Law e. V.
Verwaltung Berlin
Mauerstraße 86-88
D-10117 Berlin

Telephone: +49 30 22 64 02 00
Fax: +49 30 22 64 01 00
E-Mail: Please use our contact form.

Executive Board
Tax Consultant Franz-Josef Wernze
Attorney Bernd Hollmann
PCA Erwin A. O. Retzlaff

Register of Associations Entry
AG Essen 4321

Liability for content
The contents of our website have been compiled with great care. However we cannot assume any liability for the accuracy, integrity of the content or that this is up to date. As a service provider we are responsible under the terms of Sect. 7 of the German Telecommunications Act for our own content on this site in accordance with general laws. Service providers are however not obligated to monitor any third party information that they communicate, or store, or to search for circumstances that indicate illegal activities. Any obligations to remove or block the use of such information in accordance with general laws hereby remain unaffected. Such liability however can first be assumed upon obtaining knowledge of definite legal infringements. In the event that such a legal infringement should become known, we shall remove such content immediately.

Liability for links
Our website contains links to external third party websites, over the content of which we have no control; We can therefore not assume any liability for third party content. The respective provider or website operator is always responsible for the content of its linked websites. The linked sites were examined for any possible legal infringements at the time these were linked. Illegal content was not evident at the time of 21 linking. A permanent control of the contents of linked websites is however not reasonable without a concrete suspicion of a legal infringement. In the event that legal infringements become known, we shall remove such links immediately.

Copyright
The operators of this site shall always observe third party copyrights, or shall use own creations or unlicensed works. The content and works created by the operator of this site are subject to copyright under German law. Third party contributions are identified as such. The reproduction, modification, distribution and any forms of exploitation outside the copyright requires the written permission of the respective author or creator.

Data protection
When you visit our website, your access is protocolled. Various forms on our site invite you to communicate your contact details and other information about yourself. In every case the purpose for which we invite you to provide information is described in detail. We shall only use the provided information for the purposes described. We shall not issue your data to a third party unless you have expressly permitted us to do so, or we are obligated to do so for legal reasons.

We apply technical and organisational security measures in order to protect your data that we administrate against coincidental or intentional manipulation, loss, destruction or against access by unauthorised persons. Our security measures are continually improved in accordance with technological developments.

The use of the contact data published in the scope of general information requirements by third parties for the sending of advertisements and information materials that have not been expressly requested is not permitted. The site operators expressly reserve the right to take legal action in the event of the unsolicited sending of advertising information, for example through spam mails.

Google Analytics
This website uses Google Analytics, a web analytics service provided by Google, Inc. (“Google”). 
Google Analytics uses “cookies”, which are text files placed on your computer, to help the website analyze how users use the site. The information generated by the cookie about your use of the website (including your IP address) will be transmitted to and stored by Google on servers in the United States. 
In case of activation of the IP anonymization, Google will truncate/anonymize the last octet of the IP address for Member States of the European Union as well as for other parties to the Agreement on the European Economic Area. 
Only in exceptional cases, the full IP address is sent to and shortened by Google servers in the USA. 
On behalf of the website provider Google will use this information for the purpose of evaluating your use of the website, compiling reports on website activity for website operators and providing other services relating to website activity and internet usage to the website provider. 
Google will not associate your IP address with any other data held by Google. 
You may refuse the use of cookies by selecting the appropriate settings on your browser. However, please note that if you do this, you may not be able to use the full functionality of this website. 
Furthermore you can prevent Google’s collection and use of data (cookies and IP address) by downloading and installing the browser plug-in available under https://tools.google.com/dlpage/gaoptout?hl=en-GB.

Further information concerning the terms and conditions of use and data privacy can be found at http://www.google.com/analytics/terms/gb.html or at http://www.google.com/intl/en_uk/analytics/privacyoverview.html. Please note that on this website, Google Analytics code is supplemented by “_anonymizeIp();” to ensure an anonymized collection of IP addresses (so called IP-masking).

Responsible editor
Tax Consultant Claudia Jaensch
ETL SteuerRecht GmbH
Steuerberatungsgesellschaft
Niederlassung Berlin
Mauerstraße 86-88
D-10117 Berlin

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