MODL CONSULTING Steuerberatung GmbH
Publicly sworn and legally certified experts
Member of AFILA

Aubergstraße 10, 4040 Linz, Austria
Tel.: +43 732 701346-11

Responsible for content:
Mag. Ursula Modl

Concept & Design
Brandagency Werbeagentur

Information in accordance with Section 5 (1) E-Commerce-Gesetz [Austrian eCommerce Act]

Photo credits:  freepic / snowing, brandagency.at

The author does not accept any liability for the validity, accuracy, completeness or quality of the information provided. Liability claims against the author relating to loss or damage of a material or non-material nature and arising due to the use or non-use of the information provided or the use of incorrect or incomplete information are expressly excluded, providing that no wilful intent or gross negligence on the part of the author can be proven. All content is subject to change and non-binding. The author expressly reserves the right to amend, supplement, delete or temporarily or permanently cease publication of parts or all of the content without separate notice.

For direct or indirect references to external websites (“links”) which lie outside the author’s area of responsibility, liability would only come into force if the author had knowledge of the contents and it would be technically possible and reasonable for the author to prevent the use of any illegal contents. The author therefore expressly declares that at the time of linking, the respective linked sites were free from illegal content. The author does not have any influence over the current and future design or the contents of the linked sites. The author therefore hereby dissociates itself expressly from all contents of all linked sites which have been modified since the link was created. This statement applies to all links and references created within the author’s own website and to entries by third parties in guest books, discussion forums and mailing lists set up by the author. The provider of the site to which reference is made, not the person who makes reference to the respective publication via links, is solely responsible for illegal, incorrect or incomplete contents and in particular for damage or loss resulting from the use or non-use of such information provided.

This disclaimer must be viewed as part of the website content that makes reference to this page. Insofar as parts of or individual formulations within this text do not, no longer or do not fully correspond with the applicable legal situation, the content and validity of the remaining parts of the document shall remain unaffected.

This website uses Google Analytics, a web analytics service provided by Google Inc. (“Google”) Google Analytics uses so-called “cookies”, text files that are stored on your computer and that allow analysis of your use of the website. The information generated by the cookie about your use of this site (including your IP address) is transmitted to a Google server in the USA and stored there. Google will use this information to evaluate your use of the website, to compile reports on website activity for the website operator and to provide further services linked with website usage and internet usage. Google will also pass on the information to third parties where appropriate, insofar as this is required by law or insofar as third parties are processing these data on behalf of Google. Google will never associate your IP address with other data held by Google. You can prevent the use of cookies by selecting the appropriate settings in your browser, however please be aware that if you do so you may not be able to use all features of this site in full. By using this website, you agree that data collected by Google about you may be processed in the manner described above and for the aforementioned purpose.

The author shall endeavour in all publications to observe the copyrights of the graphics, sound documents, video sequences and texts used, to use graphics, sound documents, video sequences and texts created by the author itself or to use license-free graphics, sound documents, video sequences and texts. All brand names and trademarks mentioned within the website content and protected by third parties, where applicable, are subject without restriction to the provisions of the applicable trademark law and the ownership rights of the respective registered owners. It should not be assumed that, simply because a brand is named, the trademarks are not protected by the rights of third parties! The copyright for published items created by the author itself remains the sole property of the author of the sites. Reproduction or use of such graphics, sound documents, video sequences and texts in other electronic or printed publications is not permitted without the express consent of the author.