The information contained in this application is for general information purposes only and does not constitute any legal or tax advice. The information is provided by Ernst & Young GmbH Wirtschaftsprügungsgesellschaft (“EY”) and while EY endeavours to keep the information up to date and correct, EY makes no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the application or the information, or related graphics contained in the application for any purpose. Any reliance the user places on such information is therefore strictly at the users own risk. Only original language and binding all aspects, every other language is provided for information purposes only. Through this application the user is able to link to external websites which are not under the control of EY. EY has no control over the nature, content and availability of those sites. The inclusion of any links does not necessarily imply a recommendation or endorse the views expressed within them. EY does not intentionally collect any sensitive personal data from you via the Tool. The Tool’s intention is not to process such information. Accordingly, you should not enter any unnecessary personal information or any sensitive personal data (including government identifiers such as tax file numbers or social security numbers/national identification numbers), client confidential information (except client entity names), audit secrets, state secrets, trade secrets, or anything that would violate professional secrecy or confidentiality rules or that would be considered abusive/irrelevant in the Tool. I am aware that my e-mail address will be stored in the Microsoft Azure Cloud hosted in the Germany that Microsoft will have potentially access to my data.