Legal notices for

  • ETL-Heimfarth & Kollegen GmbH Wirtschaftsprüfungsgesellschaft
  • ETL-Heimfarth, Schultheiß, Bühler & Kollegen GmbH Steuerberatungsgesellschaft
  • ETL-HKP GmbH Steuerberatungsgesellschaft
  • Abel & Heimfarth GmbH Unternehmensberatung

Liability for content

The content of our website has been prepared with the maximum due diligence. However, we shall not assume any liability for the accuracy, completeness and topicality of the content. As a service provider, pursuant to Article 7 TMG (German Telemedia Act), we shall be responsible for our own content on these pages in accordance with general laws. However, service providers shall not be obliged to monitor information of third parties that is transferred or stored by you or to research circumstances that suggest an illegal activity. Obligations for removing or blocking usage of information in accordance with general laws shall remain unaffected by this. However, liability in this regard shall apply from the time when the specific legal infringement becomes known. As soon as we become aware of any corresponding legal infringements we shall immediately remove this content.

Liability for links

Our website provision contains links to external third-party websites on which we have no influence on the content. Therefore we cannot assume liability for this external content. The respective provider or operator of the site shall always be responsible for the content of the linked pages. The linked pages were checked at the time of linking for any possible legal infringements. Illegal content was not identifiable at the time of linking. However, a permanent control of the linked pages shall not be reasonable without a specific indication of a legal infringement. As soon as we become aware of legal infringements we shall immediately remove such links.


The operators of these pages will always respect the copyright of others and utilise self-created and licence-free work where applicable. The content and work on these pages created by the page operators shall be subject to German copyright law. Third-party contributions shall be identified as such. Reproduction, editing, dissemination and any type of use outside of the limits of copyright law shall require the written consent of the respective author or creator.

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