General Terms and Conditions of Engagement
The General Terms and Conditions for Experts-Comptables applicable to the execution of assignments by Experts-Comptables in the Grand Duchy of Luxembourg as issued by the Ordre des Experts-Comptables apply. The liability for financial losses as a result of the professional activity is generally being limited to two times the fee of the assignment. The General Terms and Conditions can be consulted under www.oec.lu/ind.php?id=256 under “Lettre de mission et conditions générales de l’OEC”.
A professional liability insurance exists at:
The liability insurance applies to claims arising from the activities as Experts-Comptables/Fiduciaire within the requirements set by the law invoked before a court respectively due to the violation or non-compliance with foreign law in Germany, Europe, Turkey and states on the territory of the former Soviet Union, including Lithuania, Latvia and Estonia.
Court of jurisdiction
Liability for the content
The contents of our website are created with most possible care. For the correctness, completeness and up-to-dateness of the content, we can not take the entire responsibility. As a service provider, we are responsible for the content on this site under the general law. We, as service providers, are, however, not obliged to monitor third party information transmitted or stored, or to investigate circumstances indicating unlawful activity according to §§ 8 to 10 of the German Telemedia Act (Telemediengesetz) respectively Articles 60 to 63 of the Luxembourg Law dated 14 August 2000 relating to the electronic commerce (loi du 14 juin 2000 relative aux commerce électroniqueaux) (Articles 12 to 15 of Directive 2000/31/EC on electronic commerce). Obligations to remove or block the use of information according to the general laws remains unaffacted. An obiligation with respect to this however only arises on the moment of actual notice of a specific infringement. Once we become aware of such legal violations, we are going to remove the respective contents immediately.
Liability for Links
Our website contains links to external websites upon which’ contents we do not have any influence. Therefore, we can also not assume any liability for this external content. The respective provider or operator of the site is always responsible for the content of the linked site. The websites were checked for possible legal violations at the time they were linked to. Illegal contents have not been recognized this moment. A permanent control of the contents of the linked websites, however, without concrete evidence of a violation of the law, is not reasonable. In case we become aware of any legal infringement, we are going to remove these contents immediately.
Contents and creations on this website, provided by the website operators, are subject to German copyright. The reproduction, editing, transmission or any type of use beyond the scope of copyright law shall require the written permission of the respective author or creator. Downloads and copies of these site is only allowed for private, non-commercial use. As far as the content of this page was not created by the publisher and/or operator of this website, the third party copyrights are respected. In particular, third party contents as such will be referenced. Nevertheless if you should become aware of a copyright violation we request that you notify us accordingly. In the case of becoming aware of corresponding legal infringements, we will remove these contents immediately.
Email and Data privacy statement
Please be aware that there are inherent security risks in transmitting data, such as e-mails, via the internet, because it is impossible to safeguard completely against unauthorized access by third parties.
In accordance with specific professional laws and reputations we are obliged to guarantee discretion and confidentiality for all the data we entrusted with (Art. 6 of the Luxembourg Law dated June 10 1999 concerning the Organization for the profession of the Expert-Comptable). In terms of e-mail communication the use of an encryption of data is required for this provision.
Moreover, we are obliged to protect data based also on different other data protection legislations. Based on the German Federal Data Protection Act (Bundesdatenschutzgesetz) as well as the Luxembourg law dated August 2 2002 concerning the protection of people which relates to the treatment of data with personal character, an expressed permission of the concerned people are required as far as data of third persons are subject of the transfer.
In the light of this provision we are offering our clients a protected transfer of information (data) per email as encrypted attachment. Encrypted attachments could be created as for example with the support of the free software PDF Creator (http://en.pdfforge.org/pdfcreator) a PDF file and to encrypt the file with a password. Usual office applications like Microsoft Office are offering also die possibility of encryption with passwords. Passwords should be transmitted on other communication ways than via email (for example per phone, fax or letter).
We assume that in case of a not encrypted contact by email by you, implies that you agree in a not encrypted email-communication with us. In case of transfer of data from third parties to us or from us to you we assume that you have the required permission from the concerned persons for the transfer.
The normal utilization of our web site is not possible without the indication of personal data. Insofar as personal data (e.g. name, address or e-mail addresses) are collected on our sites, this is always done on a voluntary basis, if possible. No personal data will be forwarded to any third parties without your express consent.
We hereby expressly object to the third party use of contact data, which has been published in accordance with the editorial requirements, for the transmission of not expressly solicited advertising. The operator of the website reserves explicit legal measures in case of undemanded delivery from advertising information, for example spam mails.