Attorney-At-Law Dr. Andreas Schwörer
Specialist Tax Solicitor, Certified Advisor for International Tax Law
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Legal Information:
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VAT ID DE268643123

Admitted in Germany as Rechtsanwalt at the bar association of
Rechtsanwaltskammer Freiburg RAK FR
Bertoldstrasse 44
79098 Freiburg
The following occupational law regulations apply: Bundesrechtsanwaltsordnung (Federal law for attorneys),  the professional law for attorneys, the federal attorneys´ fees law and the professional rules for attorneys in the European Union, CCBE CCBE. The text of the german laws and rules you find here BRAK TEXTE. All rights reserved.

Laws change very fast. The presented case constellations and legal options do mainly but not exclusively concern persons who are in Germany taxable. Before putting the advice or the ideas of these pages into an operation or into an omission, consult the attorney, tax lawyer, solicitor or tax expert of your confidence. A liability for default in advising can only be assumed upon a personal individual advice situation. Your individual legal situation can be examined only within a mandate in a personal dialogue. Only a personal mandate and dialogue can lead to a recommended action or omission.

The expression "Attorney at law" refers to the translation of the german word and compellation "Rechtsanwalt" into the english language, but without combining this translation with the claim to be admitted as attorney at law at the bar in another state, e.g. USA.

I don´t take responsibility for external links, although I try to control and select the content connected on this page. For the content of external websites the liability lies exclusively at the carrier of these pages. All information on these web pages act as a stimulus to present a summary of the topic and to present a single topic, without the pretence of dealing all topics of a legal issue. Oral or written information or advise beyond a mandate are tentative and non-committal. The issues do not claim to be discussed in wholeness. The presented content does not substitute an individual advice, recommendation or an experts´ opinion. Although I try to keep information current, and I do carefully select the information, I am not liable for the completeness, actuality and correctness of these pages. All damage claims for using or not using information of these pages are excluded. The damage claims are excluded for direct and indirect, material and non-material damages. All offers are free and tentative. The content is subject to change without notice.

Liability Insurance: HDI Gerling Firmen und Privat Versicherung AG, Hannover, HRB 201662
Scope of application: european law (law of the EU plus law of European states, not necessarily member states of the EU). Liability limited on 1,000,000 €.

Notice for competition law requirement:
The notice which service I offer and in which courts I am entitled to appear, does not include the notice an that an equivalent service may not be offered by nearly all other attorneys. There may be an exeptions for foreign attorneys within the regulation of the european attorneys in the european union and the european economic area EEA. These attorneys may act as attorneys, without being originally admitted at the bar in Germany. This web pages do only include statements about the above mentioned responsible person.

No Complaint / adhortatory letter without prior Contact and Complain
In the case, the content of this web pages might violate rights (trademarks, copyrights) or isn´t compliant with competition law requirements, you are kindly requested to mail me your complaints. Upon such an email, I will prove your right and your concern and I will promptly remove a content violating your rights. It is not necessary to engage an attorney. Because of this offer, there is not an inducement for an attorney. Thus there is no cause for me to pay an attorney fee. There is no legitimate interest in proceeding without a prior indication of your concern. There is no need for a cease-and-desist from warning without a prior indication of your concern via email.

This website serves only as information for potential clients, who are basicly considering to mandate the website holder with fee triggering services. Govermental authorities and sercret services and have no right to take notice of this website.

For consumers: Platform of the EU for Alternative Dispute Resolution:  RAK FR  

Data Protection Declaration

1. Name and contact details of the responsible for the data processing
This data protection information applies for the data processing by the responsible website operator:

2. Raising and Storage of person related data and kind and purpose of usage by the visit of the website
With requesting our website the browser installed on your end device sends automatically  information to the server of this website. These information are
temporarily stored in a log file. The following information are hereby without your action gathered and saved until to the automatic deletion: IP-adress of the requesting device, date and time of access request, name and URL of the requested file, the website, from which the access was launched (Referrer-URL), used browser and eventually the operating sysetm of your device and the name of your access provider.
The aforesaid data are processed by us for the following purposes: warranty of problem free connection  set up of the website, warranty of comfortable access to our website, analysis of system security and system stability and for further administrative purposes.
The legal basis for the data processing is Art. 6 I S. 1 lit. f DSGVO. Our jutified Interest follows from the aforesaid listed purposed for the data gathering. In no case we use the information to for the purpose to draw conclusions about your person. Furthermore we use cookies and analytic tools. Further explanations to this you find below under No. 4 and 5 of this data protection declaration.

3. Transfer of data
A transfer of data to third parties for other besides the listed purposes does not take place. We forward your data to third parties only if: 
You have provided notably your consent according to Art. 6 Abs. 1 S. 1 lit. a DSGVO, the transfer according to Art. 6 Abs. 1 S. 1 lit. f DSGVO for the exercise or for the defense of legal claims is necessary and there is no reason for the assumption that you have a prodominant worth being protected interest in the non transfer of your data, for the case, that the transfer according to Art. 6 I S. 1 lit. c DSGVO is a legal duty, as well as it is legally allowed and is according Art. 6 I S. 1 lit. b DSGVO necessary for the regulation of a legal relationships with you.

4. Cookies
We use Cookies on our website. Cookies are micro files created automatically by your browser and which are saved on your device (Laptop, Tablet, Smartphone or similar), if you visit our website. Cookies create no damage on your device, contain no virus, no trojans or similar malware. In the cookie are information deposited which are created in combination with your specific end user device. But this means not, that we accquire hereby knowledge of your identity. The usage of cookies has the purpose to make the visit of our website more comfortable for you. Hereby we use session-cookies, in order to detect, that you visited single pages of our website. These cookies are automatically deleted aber leaving our website. Furthermore we use temporary cookies to increase the user friendlyness, such temorary cookies are saved for a defined period of time on your device. If you visit our website again, in order to use our services, it is automatically detected, that you have visited us already and which preferences and input you used respectively made, in order to avoid to give the same preferences again or to make the same input again. Furthermore we use cookies, for statistic capture of the usage of our website and for the purpose of optimization of our offer (see No. 5). These cookies make it possible to detect at a further visit of our website that you have been already here. These cookies are automatically deleted after a defined period of time. The datas processed by cookies are for the listed purposes for the exercise of our interest sowie the interest of third parties according to Art. 6 I S. 1 lit. f DSGVO necessary. The most browsers are automatically accepting cookies. You can configurate your browser, in order there are no cookies saved on your device or always a notification appears, before a new cookie is created. The complete deactivation of cookies might limit the usage of this website.

5. Analytics Tools Tracking-Tools
The following listed and used Tracking-measures are implemented according to Art. 6 I S. 1 lit. f DSGVO. With the applied tracking measures we intend to create a need-based and assure a contious optimization of our website. Furthermore we use the tracking-measures, in order to capture the usage of the website for statistic purposes and for the optimazation of the website. These interests are justified in the meaning of the aforesaid legal paragraph. The respective data processing purposes and the data categories are to be extracted from the respective tracking tool.

Google Analytics
For the purpose of a need-based formation and permanent optimization of our websites we use Google Analytics, a Webanalyseservoce of the Google Inc. ( (1600 Amphitheatre Parkway, Mountain View, CA 94043, USA; in the following mentioned  „Google“). In this relation pseudonymised user profiles are created and cookies (see No. 4) are used. The information created by cookies concerning the usage of this website like browser type, used operating system, referrer - URL (the before visited site), Hostname of the requesting computer (IP-address), time of request, are transferred to a server of google in the USA and there saved. The information is used, in order to analyse the usage of the website, in order to create reports of the website activities and in order to provide further services in connection with the usage of the website or internet for the purpose of market research and need based formation of this website. These information is occassionally transferred to third parties, as far this is legally requested or as far as third parties are pecessing this information as subsidiary service provider. Your IP-address will not be connected with other data of Google. The IP-address are anonymised, in order a connection is not possible (IP-Masking). You can avoid the creation of cookies by the respective preferences of your browser; but we point out, that in such case eventually not all functions of the website will work to its full extent. You can furthermore avoid the capture of the data created by cookies and also avoid the usage of the website related data (including your IP-address) as well as the processing of those data by Google, by downloading and installing a Browser-Add-on ( Alternatively to the Browser-Add-on, notably for browsers on mobile end devices, you can avoid the capture, by clicking onto . A opt out cookie 
will be created, which will avoid the future capture of your data at the visit of the website. The  Opt-out-Cookie is valid only for this browser and only for our website and will be stored on your end device. If you delete the cookie in this browser, you have to create again the Opt-out-Cookie. Further information for the data protection and privacy in relatiuon to Google Analytics you find in the Google Analytics-Help (https: //

6. Person Affected Rights
You have according to Art. 15 DSGVO the right to require information about your information processed by us. Notably you can require information about data processing purposes, the category of the person related information, the category of receivers of information towards which your data were or are disclosed, the planned storage time, the existance of the right for correction, deletion, limitation of processing or legal caveat, the existance of the right to complain, the source of your data, as far as the data have not been raised by us, as well as about the existance of any automatic decision making including profiling and eventually substantial information in regards to the peculiarities of the aforesaid issues; require according to Art. 16 DSGVO immediatelly the correction of untrue or incomplete persoal data; require according to Art. 17 DSGVO the deletion of your saved information, as far as not the processing is not necessary for the excercise of the right of freedom of expression and information, for the fulfillment of a legal obligation, for reasons of public interest or for the exercise or defense of legal rights; to require according to Art. 18 DSGVO the limitation of processing of your personal related data, as far as the correctness is contradicted by you or the processing is illegal, but you refuse of the deletion of your data and we do not need the data anymore, but you need the data for exercise or defense or you file in a legal caveat according to Art. 21 DSGVO against the data processing; to pretain your person related data which you submitted to us
according to Art. 20 DSGVO in a structured mashine readable format or to require the submittance to any other responsible person; to revoke anytime according to Art. 7 III DSGVO your once given assent. This has the consequence, that we stop the data processing for the future based on this original assent and you have the right according to Art. 77 DSGVO to file in complain at the supervising authority. You can usually contact for any complain the regulatory authority which is accessible at the place of your normal residence, workplace or of our place of business.

7. Right of objection
If your person related data are processed on the basis of justified interest according to Art. 6 I S. 1 lit. f DSGVO, you have according to Art. 21 DSGVO the right to object against the processsing of your person related data, as far as there are reasons, which are resulting from your special situation or if the objection is directed against the direct advertising. In the last case of you have a generell right to object, which will be implemented without mentioning a specific reason. If you want to use your right to object or your right to revoke, an email to  

is sufficient.

8. Data Security
We apply appropriate technical and organizational security measurements, in order to protect your data against random or deliberate manipulation, part or complete loss, destruction or against unauthorized access and request. Our security measurements are continously improved according to the technical development.

9. Actuality and change of this data protection declaration
This data protection declaration is currently valid at May 2018. By the development of our website and offers thereover or because of changed legal respectively administrative standards it can become necessary to change this data protection declaration. You can anytime view or print the respective current data protection declaration of and on our website under .

Privacy disclaimer

This website uses Google Analytics, a web analytics service provided by Google, Inc. (“Google”). Google Analytics uses “cookies”, which are text files placed on your computer, to help the website analyze how users use the site. The information generated by the cookie about your use of the website (including your IP address) will be transmitted to and stored by Google on servers in the United States . Google will use this information for the purpose of evaluating your use of the website, compiling reports on website activity for website operators and providing other services relating to website activity and internet usage. Google may also transfer this information to third parties where required to do so by law, or where such third parties process the information on Google’s behalf. Google will not associate your IP address with any other data held by Google. You may refuse the use of cookies by selecting the appropriate settings on your browser, however please note that if you do this you may not be able to use the full functionality of this website. By using this website, you consent to the processing of data about you by Google in the manner and for the purposes set out above.” For any questions, do not hesitate to contact us: Privacy Matters, c/o Google Inc., 1600 Amphitheatre Parkway, Mountain View, California, 94043; USA