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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 Ltd
Each member and correspondent firm of Grant Thornton International Ltd (GTIL) 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 GTIL.

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

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Grant Thornton' refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. 'GTIL' refers to Grant Thornton International Ltd (GTIL). 
GTIL and each member firm of GTIL is a separate legal entity. 
GTIL is a non-practicing, international umbrella entity organised as a private company limited by guarantee incorporated in England and Wales. GTIL does not deliver services in its own name or at all. Services are delivered by the member firms. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. 
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