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Westtreuhand Wirtschaftsprüfungs- und Steuerberatungsgesellschaft mbH
Mag. Angelika Hellweger, Mag. Johannes Marsoner, Mag. Werner Tschapeller
pictures copyright by Markus Kaltenböck
Adobe Stock: © nmann77 © ipopba
Chamber/occupational association membership(s)
Kammer der Steuerberater und Wirtschaftsprüfer
Kammer der Wirtschaftstreuhänder
Anwendbare gewerbe- oder berufsrechtliche Vorschriften: Gewerbeordnung 1994, abrufbar unter http://www.ris.bka.gv.at
Contents of the online offer
The authors disclaim any liability for the up-to-dateness, correctness, completeness, or quality of the information provided. Liability claims against the authors on the grounds of material or non-material damage caused by the use of or failure to use the information presented and/or by the use of deficient and incomplete information, is categorically excluded, as far as such damage is not attributable to evidently deliberate fault or gross negligence on the part of the authors. Offers are non-binding offers and subject to confirmation. The authors exclusively reserve the right to partly modify, to complete, or to delete individual pages or the entire offer without notice, or to temporarily or definitely halt their publication.
References and links
For direct or indirect references to external webpages (links) that are not within the scope of responsibility of the authors, liability is exclusively reserved to cases where the authors have knowledge of the contents and where they can be reasonably and technically expected to be able to hinder access to such illegal contents. The authors explicitly declare that at the time of placing the links, no illegal contents were recognisable on the pages to which the links point. The authors have no influence whatsoever on the current or future design, contents, or authorship of the linked pages. Therefore, they explicitly distance themselves from any and all contents of such linked pages which have been altered after placing the links. This statement shall be valid for any and all links placed within their own Internet offer as well as for any and all references, including entries into guestbooks, discussion forums, and mailing lists set up by the authors. Any illegal, deficient, or incomplete contents and in particular any damage arising from the use or failure to use information presented in such a manner are exclusively subject to the liability of the provider of the page to which the link points, rather than to the provider of the page who merely refers via link to a publication.
Copyright and branding
The authors endeavour to observe, in all their publications, the copyrights for the graphics, sound documents, video sequences and texts used; to use graphics, sound documents and texts they have fabricated themselves; or to recur to licence-free graphics, sound documents, video sequences and texts. All trademarks and brands used in the online offer are absolutely subject to the provisions of the branding regulations in force from time to time and to the title of their registered owners. The mentioning of credits alone does not imply that brands are not protected by the rights of third parties! The copyright for published objects fabricated by the authors themselves remains exclusively with the authors of the pages. The copying into or use of such graphics, sound documents, video sequences and texts in other electronic or printed publications is illegal and requires the explicit prior written consent of the authors.
Wherever the Internet offer provides the option of entering personal or business data (e-mail addresses, names, addresses), the disclosure of such data on the part of the user is explicitly on a voluntary basis. The use and payment of all such services offered is – to the extent technically feasible and reasonable – also possible without entering such data and/or entering anonymous data or a pseudonym. The use of contact data published as part of the imprint or similar data, such as postal addresses, phone and fax numbers and e-mail addresses by third parties for the mailing of not explicitly requested information is illegal. Legal steps against the senders of so-called spam-mails violating this interdiction are exclusively reserved.
This disclaimer is deemed to be part of the Internet offer from which this page was addressed. If parts or individual formulations of this text should not (any longer) (entirely) comply with the legal regulations in force, the remaining parts of the document shall remain valid both in terms of their contents and for the duration of the contract.
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Online dispute resolution
The European Commission is providing a platform for online dispute resolution (OS), which can be found at http://ec.europa.Eu/odr/.
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Trade regulations 1994: retrievable at http://www.ris.bka.gv.at/defaultEn.aspx