Deloitte.com is comprised of various individual global, country, regional or practice specific websites. These individual websites are provided by an individual entity within the Deloitte Network (as designated in the upper right hand corner of each webpage). The “Deloitte Network” refers to Deloitte Touche Tohmatsu Limited (“DTTL”), the member firms of DTTL, and their related entities.
The “Deloitte Network” refers to Deloitte Touche Tohmatsu Limited (“DTTL”), the member firms of DTTL, and their related entities. Each individual global, country, regional, or practice specific website within deloitte.com (as designated in the upper right hand corner of the webpage) is provided by an individual entity within the Deloitte Network.
Use of Content; Restrictions; Privacy Statement
You are not authorized to copy or use any software, proprietary processes, or technology embodied or described in this Website.
You will comply with all applicable laws in accessing and using this Website.
You acknowledge that we may use your personal information and data in accordance with our Privacy Statement and Cookie Notice, which are both incorporated herein by this reference. You hereby agree to the terms of our Privacy Statement and Cookie Notice, including any obligations imposed on you therein.
Intellectual Property Rights; No use of Deloitte names or logos
Unless otherwise indicated, the content on this Website is provided by us or another entity within the Deloitte Network.
Disclaimers and Limitations of Liability
THIS WEBSITE (INCLUDING WITHOUT LIMITATION ANY CONTENT OR OTHER PART THEREOF) CONTAINS GENERAL INFORMATION ONLY, AND WE ARE NOT, BY MEANS OF THIS WEBSITE, RENDERING PROFESSIONAL ADVICE OR SERVICES. THIS WEBSITE DOES NOT PROVIDE ANY INDIVIDUAL PROFESSIONAL ADVICE (ESPECIALLY WITH RESPECT TO ACCOUNTING, TAXES, LAW, INVESTMENTS), ANY OTHER PROFESSIONAL SERVICES OR EVEN A PROFESSIONAL RESPONSE TO A RELATED QUESTION. BEFORE MAKING ANY DECISION OR TAKING ANY ACTION THAT MIGHT AFFECT YOUR FINANCES OR BUSINESS, YOU SHOULD NOT RELY ON THE CONTENT OF THIS WEBSITE BUT YOU SHOULD RATHER CONSULT A QUALIFIED PROFESSIONAL ADVISOR. IN CASE YOU DECIDE TO RELY ON THIS WEBSITE INSTEAD WHEN MAKING A DECISION OR TAKING AN ACTION AFFECTING YOUR FINANCES OR BUSINESS, YOU ACT AT YOUR OWN RISK. DELOITTE LEGAL RECHTSANWALTSGESELLSCHAFT MBH, SHAREHOLDERS OF DELOITTE LEGAL RECHTSANWALTSGESELLSCHAFT MBH, MANAGING DIRECTORS OF DELOITTE LEGAL RECHTSANWALTSGESELLSCHAFT MBH OR ITS EMPLOYEES WILL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES OR ANY OTHER DAMAGES WHATSOEVER, WHETHER IN AN ACTION OF CONTRACT, STATUTE, TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE), OR OTHERWISE, RELATING TO ANY SUCH DECISION RELYING ON THE INFORMATION CONTAINED ON THIS WEBSITE.
ACCORDING TO THE FOREGOING INFORMATION CONTAINED ON THIS WEBSITE (INCLUDING ANY RELATED DOCUMENTS) IS ONLY DISPLAYED IN ITS ORIGINAL FORM AND ITS ORIGINAL CONTEXT. DELOITTE LEGAL RECHTSANWALTSGESELLSCHAFT MBH MAKES NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES FOR CORRECTNESS, ACCURACY, COMPLETENESS; QUALITY AND / OR APPLICABILITY OF THE DISPLAYED INFORMATION (INCLUDING ANY RELATED DOCUMENTS).
THIS WEBSITE IS PROVIDED AS IS, AND WE MAKE NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES REGARDING IT. WITHOUT LIMITING THE FOREGOING, WE DO NOT WARRANT THAT THIS WEBSITE WILL BE SECURE, ERROR-FREE, FREE FROM VIRUSES OR MALICIOUS CODE, OR WILL MEET ANY PARTICULAR CRITERIA OF PERFORMANCE OR QUALITY. WE EXPRESSLY DISCLAIM ALL IMPLIED WARRANTIES, INCLUDING, WITHOUT LIMITATION, WARRANTIES OF MERCHANTABILITY, TITLE, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, COMPATIBILITY, SECURITY, AND ACCURACY.
YOUR USE OF THIS WEBSITE IS AT YOUR OWN RISK AND YOU ASSUME FULL RESPONSIBILITY AND RISK OF LOSS RESULTING FROM YOUR USAGE, INCLUDING, WITHOUT LIMITATION, WITH RESPECT TO LOSS OF SERVICE OR DATA. WE WILL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES OR ANY OTHER DAMAGES WHATSOEVER, WHETHER IN AN ACTION OF CONTRACT, STATUTE, TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE), OR OTHERWISE, RELATING TO OR ARISING OUT OF THE USE OF THIS WEBSITE, EVEN IF WE KNEW, OR SHOULD HAVE KNOWN, OF THE POSSIBILITY OF SUCH DAMAGES.
CERTAIN LINKS ON THIS WEBSITE MAY LEAD TO WEBSITES, RESOURCES OR TOOLS MAINTAINED BY THIRD PARTIES OVER WHOM WE HAVE NO CONTROL, INCLUDING, WITHOUT LIMITATION, THOSE MAINTAINED BY OTHER ENTITIES WITHIN THE DELOITTE NETWORK OR INDIVIDUAL PERSONNEL OF SUCH ENTITIES. WITHOUT LIMITING ANY OF THE FOREGOING, WE MAKE NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES WHATSOEVER REGARDING SUCH WEBSITES, RESOURCES AND TOOLS, AND LINKS TO ANY SUCH WEBSITES, RESOURCES AND TOOLS SHOULD NOT BE CONSTRUED AS AN ENDORSEMENT OF THEM OR THEIR CONTENT BY US.
THE ABOVE DISCLAIMERS AND LIMITATIONS OF LIABILITY SHALL BE APPLICABLE NOT ONLY TO US BUT ALSO TO EACH OTHER ENTITY WITHIN THE DELOITTE NETWORK AND TO OUR AND THEIR RESPECTIVE PERSONNEL.
THE ABOVE DISCLAIMERS AND LIMITATIONS OF LIABILITY ARE APPLICABLE TO THE FULLEST EXTENT PERMITTED BY LAW, WHETHER IN CONTRACT, STATUTE, TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE) OR OTHERWISE.
"The aforementioned collective names (applicant, graduate, trainee, customer, personnel or the like) apply to men and women likewise and are therefore to be regarded as gender-neutral.”