Purpose and nature of the content
The guides, tools, calculators, checklists and accompanying texts provided on this site serve exclusively as general, non-binding initial information. They do not constitute tax, legal or other professional advice and are not a substitute for such advice.
No mandate or advisory relationship
Accessing, using or downloading the content does not create a mandate, information or advisory relationship with Appelt & Wieland PartG mbB or any of its professionals. An advisory relationship arises exclusively through an express, written engagement agreement.
Typification and simplification
Tax, corporate and social security matters are regularly complex and dependent on the individual case. The presentations are deliberately typified, abbreviated and simplified. They omit special cases, exceptions, elective options and sector-, legal-form- and circumstance-specific particularities. Results from calculators and tools are approximate guidance values and expressly not binding calculations — neither vis-à-vis tax authorities, social security institutions nor any other third parties.
Legal status and currency
The content is based on the legal position at the time of its creation or last update. Tax law, case law and administrative practice change continuously; older content may be outdated. Content relating to past assessment or financial years reflects the legal position applicable at that time and cannot be transferred to current circumstances. Continuous updating of all content does not take place.
No warranty of accuracy or completeness
Despite careful research and editorial review, we accept no warranty for the accuracy, completeness, currency or suitability of the content for any particular purpose. This applies in particular to calculation results, example calculations, thresholds and limits, checklists and generalised recommendations.
Limitation of liability
Liability for damages arising from the use, non-use or incorrect use of the content, or from decisions based on it, is excluded to the extent permitted by law. Claims based on intent or gross negligence, on culpable injury to life, body or health, and claims under the German Product Liability Act remain unaffected.
Individual advice is essential
Before any specific decision with tax, corporate or social security implications, an individual review of the particular case by a tax advisor, lawyer, auditor or other suitably qualified professional is required. For binding statements on a specific matter, a binding ruling from the competent tax office (§ 89 para. 2 AO) or a payroll tax ruling (§ 42e EStG) may be considered. We are happy to provide individual advice within the scope of an engagement.
References to third-party content
Where reference is made to third-party content — in particular legislative texts, ministry circulars, court decisions, external websites or calculators from other providers — we accept no responsibility for their content, availability, accuracy or currency.
As of August 2026. Responsible for content: Appelt & Wieland PartG mbB, Max-Planck-Straße 3, 85716 Unterschleißheim, Germany — address and professional details see Imprint.