But the hundredth will for sure find something to complain about.


Owner and responsible for contents of this web-page after section 5 of the German Telemedia Act (TMG):

K§Y ExcellentConsult

Yvonne Marusic

Stixchesstraße 107
D-51377 Leverkusen

Telephone: +49 (0) 214 – 890 882 10
Fax: +49 (0) 890 882 11


USt-ID Nr.: DE294698713

This legal notice applies also for Facebook-page


In accordance with the German Tax Advisory Act (StBerG) articles 1 et seq., we are not permitted to carry out the follwing activities:

  • legal and tax advice
  • drawing up accounts / preparation of an accounts structure
  • audit and closing activities, this includes the preparation of trade balances
  • reparation of tax returns
  • general legal and tax advices
  • implementation of payroll accounting
  • realization of annual wage-tax adjustments according to article 42b EStG (Income Tax Act)

In case you are looking for somebody, to deal with any of the above mentioned activities, we will be happy to provide you with a respective tax accountant or certified specialist.

Liability for any kind of contents

The contents of our webpage were prepared with utmost care. We do not provide any guarantee for the accuracy, completeness and topicality of the contents. As service provider we are held responsible for contents of our own webpage according to article 7,1.par. TMG. Pursuant to §§8 through 10 TMG, however, as sercice providers wea are not responsible for monitoring transferred or stored information of third parties or to research circumstances that suggest any illegal activity.
Obligations for the removal or blocking of the use of information in accordance with the general laws remain unaffected here. Any liability in this respect is, however, only incurred from the moment that knowledge of the specific breach of law is obtained. As soon as we become aware of corresponding infringements of the law we shall remove this content immediately.

Liability for any kind of links

The contents and works on these websites prepared by the operator of the websites shall be subject to German copyright low. Copying, processing, distributing and any kind of use outside the limits of copyright law require the written approval of the particular author, respectively compiler. It is possible to print and download freely the content of this website exclusively for personal purpose and not for commercial purposes. As far as these contents of this page are not created by the operator, the copy right of a third person is observed. In particular, the contents of third parties are marked as such. Nevertheless if you should become aware of a copyright violation we request that you notify us accordingly. As soon as we become aware of a legal violation we will remove such contents immediately.


The use of our website is usually possible without providing personal information. Insofar as personal data are collected on our site (e.g. name, address or e-mail addresses), then this will be on a preferably voluntary basis as much as possible: No personal data will be forwarded to any third parties without your express consent. We draw your attention to the fact that data transmission over the Internet (e.g. when communicating by e-mail) may involve gaps in security. It is not possible to protect such data completely against access by third parties. We hereby expressly prohibit the use of the contact data published as part of our duty to publish an imprint for the purpose of sending us any advertising or informational materials that we have not expressly requested. The owners of these pages explicitly reserve the right to take legal action in the event that unrequested advertising material is sent, such as in the form of spam.

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