HLB Poland authorises you to view and download a single copy of the material on this website solely for your personal, non-commercial use.
HLB Poland is an alliance of the Polish HLB member firms. Each firm is a separate and independent legal entity. HLB Poland does not provide accountancy or related advisory services, but these can be provided by its Polish member firms.
This site is owned by HLB Poland, a company registered getsix Polska Sp. z o.o., the content of the site belongs to HLB Poland unless indicated otherwise. Copyright and all intellectual property rights in the content of this site are vested in HLB Poland and reserved, unless indicated otherwise. This site is made available by HLB Poland for information purposes only. No commercial use may be made of any data, or parts of any data, presented on this site, without the prior written permission of HLB Poland.
Linking to the HLB Poland website is permissible if it serves to make available a greater quantity of information on a given subject to a visitor to another website. Linking showing a clear misinforming of visitors through connection with the HLB Poland website of a page thematically unrelated is forbidden.
Please do not provide direct links to individual pages of our range since some navigational elements are in certain circumstances not initiated correctly in the case of remote ASP call up of individual pages. In response to a detailed inquiry we will convey to you links directly to specific fragments of our content. No liability is borne by HLB Poland or its Partners for irregularities relating to calling up of the HLB Poland website by way of other websites.
The members of HLB Poland are all separate and independent members of HLB.
HLB is a world-wide network of independent professional accounting firms and business advisers, each of which is a separate and independent legal entity and as such has no liability for the acts and omissions of any other member. HLB Limited is an English company limited by guarantee which co-ordinates the international activities of the HLB network but does not provide, supervise or manage professional services to clients. Accordingly, HLB Limited has no liability for the acts and omissions of any member of the HLB network, and vice versa.
The content of this site does not constitute professional advice.
In preparing this site, every effort has been made to ensure the content is up-to-date and accurate. However, law and regulations change continually and unintentional errors can occur and therefore the information may neither be up to date nor accurate.
HLB Poland cannot be held responsible for any problems caused by consulting or using the website.
It can arise that websites are tampered with by unauthorised persons, and accordingly, you should view the information provided as indicative only and subject to confirmation by our staff.
Please contact us to obtain up-to-date information.
Use of this website is entirely at your own risk and you assume full responsibility and risk of loss resulting from the use of, viewing, access to, relying on or downloading of this website or any content of this website.
Except for any express warranties or undertakings given on the website, we exclude all warranties (express or implied) in respect of the website and the content of and your use of the website.
We make no warranty that the contents of the website are free from infection by viruses or anything else which has contaminating or destructive properties and shall have no liability in respect thereof.
We shall not be liable to you for any loss that you suffer (including, without limitation, damages for any consequential loss or loss of business opportunities or projects, or loss of profits) howsoever arising, whether in contract, tort or otherwise from your use or inability to use this website, or any of its contents, or from any action or omission taken as a result of using this website provided that nothing in these terms shall exclude or limit our liability for personal injury or death caused by our negligence.
All data provided or acquired by way of this website are treated in accordance with the federal act on protection of personal data (BDSG), the act on protection of data from telecommunications services (TDDSG), the national agreement on media services (MDStV) and the act on information and communications services (IuKDG).
Data conveyed to HLB Poland, will be treated confidentially and utilised exclusively for purposes provided for by the user. Without the explicit consent of the user personal data will not be conveyed to third parties.
We wish to draw attention to the fact that at external websites, connected by links with the HLB Poland website, data may be collected which are not conveyed to HLB Poland and for the utilisation of which HLB Poland or its Partners do not bear liability.
Access to the HLB Poland website takes place via the open protocol HTTP. Data entered by visitors to the HLB Poland website may possibly be recorded in the course of transactions also by third parties. This fact lies beyond the scope of the influence and liability of HLB Poland or its Partners.
Providing an email address in a form of this website, a user establishes active contact with HLB Poland (Opt-in). In this way HLB Poland gains the right to send information to the email address provided. Email addresses provided are not conveyed by HLB Poland to third parties.
If a sender does not wish to receive information from HLB Poland, this sender may at any time send an email to the address of HLB Poland, firstname.lastname@example.org, entering as the subject ‘Opt-out’. The given email address will be removed from the HLB Poland database. There is no possibility of blocking in the above manner messages generated automatically by our program for the service of the website confirming the entering of data.
Sending the message ‘Opt-out’ for an email address for which a password has been created at the website brings about the deactivation of data entered and the removal of the password from the system.
All articles are copyright of HLB Poland. This website and all content and images placed at it are protected by copyright. Any use infringing the strict limits of law on authors’ rights, without the prior written consent of HLB Poland, is unacceptable and forbidden.
Copyright also protects the content of partner websites placed at the getsix® website. The basis for the protection of the content of the websites of our partners are bilateral agreements concluded between the partner website and HLB Poland. It is necessary to abide also by the copyright and authors’ rights of HLB Poland partner websites.
Solely with the prior written consent of HLB Poland content may be copied and distributed as well as archived electronically or made available in electronic form. All rights reserved.
All articles are copyright of the given article author. If HLB Poland uses only an abbreviation of the surname of an author, in response to an inquiry we will send the full surname of the given author.
Use of articles placed at this website is permissible solely for personal purposes linked with the reading of information from the website by a visitor. Creation of one or more copies is not permissible. Only those articles placed in the Downloads section are intended for reproduction and distribution.
In a judgement of 12 September 1999, 312 O 85/99?, ‘Liability for links’?, the Regional Court of Hamburg decided that a person placing a link bears joint liability for the content of the website to which the link leads. In accordance with the judgement of the Regional Court, it is possible to prevent this only by explicitly distancing oneself from this content.
Explicit distancing of ourselves from the content of external pages and websites to which links lead, and from the manner in which they act
We hereby distance ourselves explicitly from all content placed on pages or in files or graphics to which links placed by us lead and thus do not acknowledge them as our own. All violations of binding laws, customs or morals which become known to us will result in immediate removal of links, entries, graphics or any other forms of reference from the HLB Poland website. Liability for content and information placed at connected pages or at Internet addresses provided will be borne exclusively by the given URL owner, provider or administrator.
In the case of simple URL links to external pages or websites the concern is connection with publicly available information at the website to which the link leads. Generally HLB Poland does not check whether the connection by link with the HLB Poland website is permissible.
If your website is connected by link with our website and you prefer no connection of this type, please inform us. We will immediately remove the link.
All links to external providers were checked at the time of their introduction with regard to their correctness. Given, however, that the Internet is subject to continuous change, HLB Poland is unable to guarantee that at the time of your visit to our website the links:
a) still lead to the destination;
b) still contain the same content as at the time of their introduction.
In particular HLB Poland emphasises that link content is not its property. Moreover, HLB Poland does not assume liability for the content of given websites and the manner in which they act. Links to external providers do not constitute assessments or recommendations by HLB Poland.
If you encounter at our website invalid or incorrect links or references which violate articles of law or decency, please inform us.
As defined by §6 of the national act on media services, liability for that content on the HLB Poland website which is our own is borne by the Partners of HLB Poland. As defined by press law, liability for that content on the HLB Poland website which is our own is borne by the Partners of HLB Poland.
The editorial section, despite scrupulous inspection and checking of sources, gives no guarantee of the truthfulness of content. Any liability for loss or damage arising as a result of information or content placed at this website is ruled out. Solely the right to publication of a correction or different version applies.
At HLB Poland we realise the importance of get involved in publications to explain our outsourcing services, to help business people, or even students to get a full understanding of what are the success factors within our sector.
This site is owned and operated by HLB Poland. HLB Poland fully respects your right to privacy, and will not collect any personal information about you on this website without your clear permission. Any personal information which you volunteer to HLB Poland will be treated with the highest standards of security and confidentiality, strictly in accordance with the Data Protection Acts.
HLB Poland may change this policy from time to time and the change will take effect once the revised policy is available from our home page.
If you have any comments or questions about or website please contact us at email@example.com.
The editors of this website are established within the getsix® Group which is a member firm of HLB Poland.