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Terms of Use

Terms of Use

Deloitte.com consists of various individual websites tailored to specific countries, regions, or services worldwide. Each of these individual websites that you may view while using deloitte.com is identified by the word "Location" in the upper right corner of the webpage.

These Terms of Use apply to the specific global, regional, country-specific, or service-specific websites you have accessed on deloitte.com prior to clicking on these Terms of Use. This individual website is referred to in these Terms of Use as "this website."

By using this website, you agree to these Terms of Use. If you do not agree to these Terms of Use, you are not permitted to use this website and should discontinue its use immediately.

The term "Deloitte Network" refers to Deloitte Touche Tohmatsu Limited ("DTTL"), its member firms, and their related entities. Each individual global, regional, country-specific, or service-specific website within deloitte.com (as indicated in the upper right corner of the webpage) is provided by a separate entity within the Deloitte Network.

Deloitte Austria (specifically Deloitte Audit Wirtschaftsprüfungs GmbH, Deloitte Tax Wirtschaftsprüfungs GmbH, Deloitte Consulting GmbH, and Deloitte Financial Advisory GmbH), as a DTTL member firm in Austria, is the entity within the Deloitte Network that provides this website and is referred to in these Terms of Use as "we," "us," or "our." Even if certain sections of these Terms of Use refer to other entities within the Deloitte Network, these Terms of Use apply solely to the relationship between you and us, and not to any of those other entities.

Unless otherwise stated in the specific content and provided that you comply with all obligations under these Terms of Use, you are permitted to view, copy, print, and distribute the content of this website (but not modify it), provided that:
(i) the use is solely for non-commercial informational purposes, and
(ii) any copies of the content you make include the copyright notice or other attribution associated with the content.

You are not permitted to copy or use any software, proprietary processes, or technologies underlying or described on this website.

When accessing and using this website, you must comply with all applicable laws.

For information about how we process your personal data, please see our Website Privacy Notice and our Cookie Notice.

Unless otherwise indicated, the content on this website has been provided by us or another member firm of the Deloitte Network.

This website and its content are protected by copyright, trademark, and other laws of the United States and/or other jurisdictions. We and our licensors reserve all rights not expressly granted in these Terms of Use.

“Deloitte,” “Touche,” “Tohmatsu,” “Deloitte Touche Tohmatsu,” “Deloitte & Touche,” the Deloitte logo, and local language variants of these trademarks, as well as certain product names appearing on this website, are trademarks or registered trademarks of entities within the Deloitte Network. Except as expressly permitted in these Terms of Use, the names “Deloitte,” “Touche,” “Tohmatsu,” “Deloitte Touche Tohmatsu,” “Deloitte & Touche,” the Deloitte logo, or any local language variants of these marks may not be used, whether alone or in combination with other words or design elements.

These names, marks, or logos may not be used in any written, oral, visual, or other form of press release, advertising, or other promotional or marketing materials or media without the prior written permission of Deloitte Touche Tohmatsu or its authorized representatives. To request such permission, please use the contact form.

References on this website to third-party trademarks are solely for identification purposes and do not imply that such third parties have endorsed this website or its content. These Terms of Use do not grant you any right to use third-party trademarks.

This website (including, without limitation, any content or other component) contains general information only, and we do not provide professional advice or services through this website. Before making any decision or taking any action that may affect your finances or business, you should consult a qualified professional advisor.

This website is provided “as is,” and we make no express or implied representations or warranties regarding it. Without limiting the foregoing, we do not warrant that this website will be secure, error-free, free from viruses or malicious code, or that it will meet any particular performance or quality criteria. We expressly disclaim all implied warranties, including, without limitation, warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility, security, and accuracy.

Your use of this website is at your own risk, and you assume full responsibility and risk of loss resulting from your use, including, without limitation, loss of service or data. We are not liable for any direct, indirect, special, incidental, consequential, or punitive damages, or any other damages whatsoever, whether in contract, statute, tort (including, without limitation, negligence), or otherwise, relating to or arising from the use of this website, even if we knew or should have known of the possibility of such damages.

Certain electronic links (“links”) on this website may lead to websites, resources, or tools provided by third parties over whom we have no control, including, without limitation, websites provided by other members of the Deloitte Network or individual personnel of such firms. Without limiting the foregoing, we make no express or implied warranties or guarantees regarding such websites, resources, or tools, and links to such websites, resources, or tools should not be interpreted as an endorsement of them or their content by us.

The above disclaimers and limitations of liability apply not only to us but also to each other member of the Deloitte Network and to our and their personnel.

These disclaimers and limitations of liability apply to the fullest extent permitted by law, whether in contract, statute, tort (including, without limitation, negligence), or otherwise.

If any provision of these Terms of Use is found to be invalid or unenforceable in any jurisdiction, then:
(i) such provision shall be interpreted in that jurisdiction to the maximum extent permitted by law so as to best accomplish its intended purpose, and the remaining provisions shall remain in full force and effect; and
(ii) these Terms of Use shall remain fully enforceable in all other jurisdictions.

We reserve the right to modify these Terms of Use at any time at our sole discretion by posting the revised Terms of Use under the “Terms of Use” link (i.e., on the webpage you are currently viewing) or elsewhere on this website. Such changes shall be effective upon posting unless explicitly stated otherwise. It is your responsibility to stay informed of any changes to the Terms of Use by reviewing this website.

By continuing to use the website after any changes to the Terms of Use, you agree to the revised Terms.

Austrian law shall apply. Unless otherwise stated herein, the General Terms and Conditions for the Accounting Professions shall apply additionally. All legal disputes arising from or in connection with this disclaimer and/or any content of this website shall be subject to the exclusive jurisdiction of the Commercial Court of Vienna, unless mandatory legal provisions provide otherwise.