Copyright

Unless otherwise stated, the Creative Commons zero declaration (CC0) is applicable to the content of this web site. This means that any form of re-use of the content of this site is permitted, unless for a certain component (for example, a photo or a document) it is indicated that a copyright exception applies.

Attribution is not obligatory for the re-use of the content of this web site. However, when citing the content, the impression may not be created that the Tax and Customs Administration plainly underwrites the scope of the derived work.

The following rights remain unchanged by the Creative Commons zero declaration and thus remain in force:

• Patent rights and trademarks.
• The rights of others, either to components of this web site or the manner in which the web site is used, such as portrait rights or rights to privacy.