Notices and exclusion of liability:
This non-binding information provides only a general overview on the basis of the legal situation in effect at the time it was prepared concerning issues relevant to the banking sector. Therefore, without more extensive, specific tax and legal advice, it cannot be used as the basis for making a decision about economic dispositions. The content of this information sheet does not constitute a recommendation, and in no event can it be a substitute for advice by a tax advisor or attorney.
Despite careful, diligent preparation, no liability can be assumed or guarantee given for whether the information is accurate, complete, and up to date. Rather, any liability that would otherwise exist is precluded. Bank employees cannot and may not provide any advice, interpretation, or other statements concerning the individual tax situations of bank customers.
We therefore recommend that, if required, bank customers consult a tax advisor or attorney with respect to their individual tax and legal situations, as well as possible economic dispositions.