Legal Notice

• Address
• Concept, design, realization and hosting
• The websites of the Federal Ministry of Finance are subject to copyright
• Note

Address

Wilhelmstraße 97
10117 Berlin
Postal address: 11016 Berlin
Germany

Phone: +49 (0)30 18/682-0
E-Mail: Poststelle@bmf.bund.de

Concept, design, realization and hosting

]init[ - Aktiengesellschaft für digitale Kommunikation
Köpenicker Straße 9
10997 Berlin

Phone: +49 (0)30/97006-0
E-Mail: init@init.de
Internet: www.init.de

The websites of the Federal Ministry of Finance are subject to copyright

Texts, text segments, graphics, charts or images that appear on the websites of the Federal Ministry of Finance may not be reproduced, distributed or exhibited without the prior permission of the Federal Ministry of Finance.

Copyright protection does not extend to laws, ordinances, official decrees and an­nouncements as well as rulings and officially drafted guidelines on rulings which are posted on the websites.

Note

We assume no liability for completeness, editorial and technical errors, omissions, etc., or the accuracy of the entries on this website.

In particular, we make no warranty with respect to the completeness or accuracy of information that can be accessed via external links.

Providers are responsible under the provisions of general law for their own content which they make available for use. This own content is to be distinguished from links to content made available by other providers.

Hyperlinks to the contents of external websites are provided for information pur­poses only.

Responsibility for such external content lies solely with the provider who makes it avail­able. The websites of other providers are carefully scrutinised and checked to the best of our knowledge and belief before the corresponding link is created. However, we make no warranty with respect to the completeness and accuracy of information that can be accessed via external hyperlinks. The content of external websites may be changed at any time without knowledge of the editorial staff at the Federal Ministry of Finance.

With respect to all links provided on this website, we explicitly declare that we have no control over the design and the content of the websites of other providers that can be accessed via links from our homepage and we do not endorse their content. This declaration applies to all pages on this homepage and all links contained therein.

Please inform us if the Federal Ministry of Finance provides links to websites whose content may be deemed objectionable.

The online editorial staff of the Federal Ministry of Finance reserves the right, without prior notice, to change, supplement or remove the information made available.