Liability note
All the information contained in this publication has been investigated carefully and are regularly updated. The comments are results of our evaluation of the present legal and tax situation. They do not replace the individually tailored advices by a tax counsel or an attorney. We do not take over any guarantee for the correctness, completeness and up-to-dateness of this information. This applies also to information on web pages outside of the AGFS Website, with which the AGFS web pages are linked or will be linked in the future. The contents of such linked sides are exclusively the responsibility of their operators

Contents and structure of the AGFS Website are copyright protected. The duplication of information or data, in particular the use of texts, part of texts or pictorial material requires the previous agreement of the AGFS .

AGFS an AMEC-EUROPE company including its subsidiaries and affiliates, is a consulting firm and is not a certified public accounting or law firm.