Privacy Statement
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Note legali, Responsabilità, Thomas Lechinger, Fachberater für internationales Steuerrecht, Steuerberater in Memmingen
Denominazione sociale:

Thomas Lechinger
Fachberater für internationales Steuerrecht

Krautstraße 4
87700 Memmingen

Tel. +49 8331 86919
Fax +49 8331 494283


Standort Memmingen
Thomas Lechinger
Fachberater für internationales Steuerrecht

Redattore e webmaster responsabile della progettazione, realizzazione e cura dei contenuti Internet ai sensi della legge sui media telematici TMG:

Thomas Lechinger
Fachberater für internationales Steuerrecht

Krautstraße 4
87700 Memmingen

Tel. +49 8331 86919
Fax +49 8331 494283

Autorità di vigilanza responsabile dei consulenti fiscali:

Steuerberaterkammer München
Körperschaft des öffentlichen Rechts

Nederlinger Straße 9
80638 München

Tel. +49 89 157902-0
Fax +49 89 157902-19


Qualifica professionale:

Il titolo di "Consulente fiscale" è stato conferito con valore legale nella Repubblica Federale di Germania. Abilitazione statale per la Repubblica Federale di Germania.

Ordinamenti giuridico-professionali:

Per consulenti fiscali:

  • Legge sulla consulenza fiscale (StBerG)
  • Decreto di attuazione della legge sulla consulenza fiscale (DVStB)
  • Codice professionale della Camera federale dei consulenti fiscali (BOStB)
  • Ordinamento tariffario dei consulenti fiscali (StBGebV)
Per consulenti specializzati in diritto fiscale internazionale:

  • Codice dei consulenti specialisti

Si può prendere visione dei regolamenti all'indirizzo della Camera federale dei consulenti fiscali.

Assicurazione della responsabilità civile:

Regionaldirektion München
81733 München

VS-Nr.: HV-HA 6643492.3-00333-6147

Partita IVA e codice fiscale: DE 129059636

Entwurf und Umsetzung der Webseite

Logo von Atikon Marketing & Werbung GmbH

Atikon Marketing & Werbung GmbH
Kornstraße 15, A-4060 Leonding


Tel. +43 732 611266-0
Fax +43 732 611266-20

Used images

iStockphoto Inc., Getty Images, Photocase

Basic orientation of the website

The website contains non-political news with regard to fiscal, social and economic law and primarily addresses the clients of our company.


With this website, the author intends to provide information completely and correctly to the best of his knowledge and belief and keep this information updated. Nevertheless, the author assumes no liability whatsoever for damage that may result from the use of the information provided - even if the damage results from the use of possibly incomplete or erroneous information. Liability for the contents of the linked pages is hereby excluded, since the author cannot influence the contents of the linked pages. Therefore liability for the contents of the pages to which the pages of this website are linked shall lie solely with the provider of the other website - in no event with the party referring to an external publication and contents by way of a link. If linked pages (particularly through a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such contents on the linked pages, then he shall cut off the link to such pages immediately.


The content of the contents of this website created by the author himself is copyrighted. The information provided is intended for personal use only. It is prohibited to use any content of this website in violation of the provisions of the Copyright Act - in particular further use as in publications, copies and any form of commercial use and the transmission to third parties - also in part or in processed form - without the author’s explicit approval.

Information content

The information in this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the correctness, completeness, quality or up-to-dateness of the information provided.

Legal effectiveness

By using this website, the user is subject to the Terms and Conditions of Use hereunder. These Terms and Conditions of Use are part of the www presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with the current legislation, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected thereby.

Data protection

To the extent that our website retains personal information (name, address or e-mail address, for instance), this shall, to the extent possible, be on a voluntary basis. The offers and services shall be always available, wherever possible, without having to provide any personal information. It is hereby expressly prohibited for third parties to use the contact data published as part of the compulsory legal notice for the purpose of sending advertisement and information material which has not been expressly solicited. The website operator reserves the right to take legal action if unsolicited advertisement information, through spam e-mail for instance, is sent.

Google Analytics: Data protection and Opt-out

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. In case of activation of the IP anonymization, Google will truncate/anonymize the last octet of the IP address for Member States of the European Union as well as for other parties to the Agreement on the European Economic Area. Only in exceptional cases, the full IP address is sent to and shortened by Google servers in the USA. On behalf of the website provider 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 to the website provider. 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. Furthermore you can prevent Google’s collection and use of data (cookies and IP address) by downloading and installing the browser plug-in available under

Further information about Google Analytics Terms of Service and Privacy available under This website is supplemented by "gat._anonymizeIp();" to ensure an anonymized collection of IP addresses (so called IP-masking).

Note legali, Responsabilità

Thomas Lechinger  |  Krautstraße 4  |  87700 Memmingen  |  Tel. +49 8331 86919  |  Fax +49 8331 494283  |  Mail
Logo von Thomas Lechinger
, Fachberater für internationales Steuerrecht
, Steuerberater
Thomas Lechinger , Fachberater für internationales Steuerrecht , Steuerberater, Krautstraße 4, 87700 Memmingen, Germania, work: +49 8331 86919, fax: +49 8331 494283 47.987121 10.182912