Disclaimer

Notice to users
All information on this website is intended to afford general guidelines on matters of interest and does not take the specific situation of any legal entity or person into account. Although we make reasonable efforts to deliver up to date and accurate information, we cannot guarantee its accuracy in all cases or in the future as inadvertent errors can occur and applicable laws, rules and regulations often change. The purpose of this information is to make you aware of the various issues so that, if the need arises, you have the chance to consult an auditor, tax advisor or lawyer of your choice. The information offered on our website is not intended to serve as legal, accounting, financial or tax advice. Users are encouraged to consult professional advisors, who will consider the circumstances of each and every individual case and on this basis will be able to provide a thorough analysis of the situation.

Grant Thornton International
Each member and correspondent firm within Grant Thornton International is a separate national firm. These firms are not members of one international partnership or otherwise legal partners with each other (with the exception of certain limited instances), nor is any one firm responsible for the services or activities of any other. Each firm governs itself and handles its administrative matters on a local basis. Although many of the member firms carry the Grant Thornton name, either exclusively or in their national practice names, there is no common ownership among the firms (with the exception of certain limited instances)or by Grant Thornton International.

References to "Grant Thornton" are to the brand under which the Grant Thornton member firms operate and refer to one or more member firms, as the context requires. References to "Grant Thornton International" are to Grant Thornton International Ltd (Grant Thornton International).

Grant Thornton is one of the world's leading organisations of independent assurance, tax and advisory firms.Grant Thornton Unitreu GmbH is a member firm of Grant Thornton International.

Grant Thornton International is a non-practicing, international umbrella entity organised as a private company limited by guarantee incorporated in England and Wales. Grant Thornton International does not deliver services in its own name or at all. Services are delivered independently by member firms which are not responsible for the services or activities of one another. Grant Thornton International and the member firms are not a worldwide partnership. Each member firm within Grant Thornton International is a separate legal entity.

The name "Grant Thornton", the Grant Thornton logo and "Instinct for growth" are trade marks of Grant Thornton International. All copyright is owned by Grant Thornton International, including the copyright in the Grant Thornton logo; all rights are reserved.

Links and references
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