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 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.

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

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. 
 
The name 'Grant Thornton', the Grant Thornton logo, including the Mobius symbol/device, and 'Instinct for Growth' are trademarks of GTIL. All copyright is owned by GTIL, including the copyright in the Grant Thornton logo; all rights are reserved.

Links and references
Our website contains links and references to other websites. We do not have any influence regarding the design and the contents of these websites. Therefore any links contained on this website shall not be construed as an endorsement by Grant Thornton of any such linked website. Grant Thornton has not reviewed or researched the full content on these linked websites and shall not be held responsible should you encounter any materials that may appear inaccurate, indecent or illegal. This disclaimer is valid for all the links indicated on our website and all the contents of the pages to which these links are provided.

Copyright
The HTML, text, images, graphics, layouts and other contents of this website are protected by intellectual property rights. As far as not indicated otherwise either Grant Thornton International or Grant Thornton Austria own the intellectual property rights. No part of the underlying HTML, text, images and other content that is made available to you on this website may be redistributed, altered, sold, copied, broadcasted or copied to any other media in any form. This includes any means of reproduction, electronic or mechanical, such as photocopying, facsimile transmission, recording, re-keying, or using any information storage and retrieval system, without permission in writing from Grant Thornton Austria. The Content is only to be used for personal educational and non-commercial purposes.