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The information on this website is of a general nature and serves only to present PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft ("PwC") to interested users. We assume no responsibility for decisions made by the user on the basis of the aforementioned information. We would like to point out that this content does not constitute individual legal, accounting, tax or any other professional information or recommendation and is not intended to replace individual advice from experts, taking into account the specific circumstances of the individual case.

The information was compiled with due care. Nevertheless, we assume no liability whatsoever, for whatever legal reason, for the accuracy, timeliness and completeness of the information transmitted.

This website contains references to websites set up by third parties. PwC has no control whatsoever over the websites and the information, goods or services offered there. PwC therefore accepts no responsibility whatsoever, on whatever legal grounds, for the content of third-party websites.

PwC reserves the right to change or update the information, products or services offered on this website at any time without prior notice.

Any existing or future legal relationships shall be governed exclusively by German law and German courts shall have exclusive jurisdiction.

Standard Terms and Conditions for the complimentary use of PwC Plus

When you registered for PwC Plus you agreed to the terms of use. These conditions for the use of the PwC Plus offer can be downloaded here:

General Terms and Conditions for the free use of PwC Plus in the valid version as of 12.01.2022:
https://pwcplus.de/media/standard_terms_and_conditions_for_the_complimentary_use_of_pwcplus_12.01.2022.pdf

Terms and Conditions for the use of PwC Plus in the valid version until 11.01.2022:
https://pwcplus.de/media/pwcplustermsandconditions.pdf

© 2017 - 2023 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see https://www.pwc.com/structure for further details.

This website contains copyright material of the IFRS® Foundation in respect of which all rights are reserved. Reproduced by PwC with the permission of the IFRS Foundation. No permission granted to third parties to reproduce or distribute. For full access to IFRS Standards and the work of the IFRS Foundation please visit www.ifrs.org.

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© 2017 - 2024 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. Portions of this program may use third-party open source components governed by the respective open source license terms.

This website contains copyright material of the IFRS® Foundation in respect of which all rights are reserved. Reproduced by PwC with the permission of the IFRS Foundation. No permission granted to third parties to reproduce or distribute. For full access to IFRS Standards and the work of the IFRS Foundation please visit www.ifrs.org.