c/o B. Irkens
Düsseldorfer Straße 144
Association register number: VR 11951
This page was created free of charge as part of the trainee projects.
Further information about the support program "Azubi-Projekte".
Support trainees and have a new website created free of charge.
The publisher of this homepage assumes no liability for the topicality, correctness, completeness or quality of the information provided. The publisher expressly reserves the right to change, supplement or delete parts of the pages or the entire offer without special notice or to discontinue the publication temporarily or permanently. Liability claims against the owner, which refer to material or non-material damages, which were caused by the use or non-use of the information provided or by the use of incorrect or incomplete information, are excluded.
Some links on this homepage lead to external websites. We would like to emphasize that we have no influence on the design and content of the linked pages. Therefore we hereby expressly distance ourselves from all contents of all linked pages and do not adopt them as our own. This declaration applies to all links within our pages. We have no influence on the design and content of these sites. We do not adopt the content of these pages as our own. For contents and damages resulting from the use or non-use of information provided by links, only the providers of these pages are liable, not the person who merely refers to the respective publication via links. This restriction also applies equally to third-party entries in all interactive elements of this website. For the content of external pages, the respective author is solely responsible.
The links and information on this homepage are provided for information exchange only and do not establish any business or professional relationships of any kind. They are not to be understood as legal or tax consulting services, but serve purely informative purposes. Before making any business decisions, please contact your tax consultant or lawyer.
All portals based on PortUNA.cms are networked with each other. Information is therefore also assigned to other portals thematically and regionally. (Example: events of a municipality are also displayed on a nationwide portal). Users who register on this portal can also register on other portals in the network.
The rights to the content of this website belong to both the publisher and the operator. Any subsequent use in other electronic or printed publications, of whatever kind and in extracts, requires the written permission of the publisher.
All rights to the design and technology of this website are held by the operator. Any subsequent use, regardless of the type of use and also in extracts, is prohibited without the written permission of the operator. Violations will be prosecuted under civil and criminal law.
The publisher endeavours to observe the copyrights of the graphics, sounds and texts used in all publications, to use graphics, sounds and texts created by himself or to use licence-free graphics, sounds and texts. Should there nevertheless be an unmarked graphic, sound or text on the respective pages that is protected by third-party copyright, the publisher was unable to determine the copyright. In the event of such an unintentional copyright violation, the publisher will remove the corresponding object from his publication after notification or mark it with the appropriate copyright.
The copyright for published objects created by the owner himself remains solely with the owner of the pages. Any duplication or use of objects such as images, diagrams, sounds or texts in other electronic or printed publications is not permitted without the owner's agreement. Violations will be prosecuted under civil and criminal law.
Legal validity of this disclaimer
This disclaimer is to be regarded as part of the internet publication which you were referred from. If sections or individual terms of this statement are not legal or correct, the content or validity of the other parts remain uninfluenced by this fact.
Important information on e-mails
This communication channel (e-mail) is available exclusively for administrative matters. Please note that this means of communication cannot be used to submit procedural requests or written submissions with legal effect. If your message contains a pleading, it is essential that you repeat the transmission by fax or post. For administrative reasons, it is currently not possible to send all documents sent by e-mail.