Impressum – Responsibility for Content

Operator of the website

M & L Steuerberatungs-GmbH (as an interdisciplinary company)
M & L GmbH Bilanzbuchungsgesellschaft (here, the legal regulations of the BiBuG apply to all activities and data in this website)
M & L Association 

Gaswerkgasse 12
5020 Salzburg

Phone: +43 662 24 37 04
Phone: +43 662 89 00 52

Impressum according to e-commerce law


We assume no liability for the topicality, correctness, completeness or quality of the information provided. Liability claims against us, which relate to damages of any kind caused by the use or non-use of the information provided or by the use of incorrect or incomplete information, are in principle excluded, as long as we can not be proven intentional or grossly negligent. We reserve the right to change, supplement, or delete parts of the pages (without notice) or to temporarily or permanently terminate the publication.

Links to third-party websites

We have no influence whatsoever on the links to our website which are linked to the current and future content of the linked pages. The pages to which we are linked have been inspected by us at the time of linking and are recognized as neat and correct. We are not responsible for the content of the linked pages and do not adopt the content as our own. Liability for illegal, incorrect or incomplete contents as well as for damages resulting from the use or non-use of the information is solely the responsibility of the provider of the linked website.


All photos, drawings and text are our property and can not be used without permission. In the case of unauthorized use, we reserve the right to take legal action as well as claims for damages.

Private data

It is not allowed to use the specified contact data for advertising, threat, etc. It serves only the purpose for the impressum and the contact. In the case of misuse of private data, we reserve the right to take legal action and claim damages.

Legal validity of this disclaimer

This disclaimer is to be regarded as part of the internet offer from which this page was referred to. If sections or individual terms of this statement are not legal or correct, the content or validity of the other parts remain uninfluenced by this fact.

Data protection

If the opportunity for the input of personal or business data (e-mail addresses, names, addresses) exists within the site, the user has given this data voluntarily. The use and payment of all offered services is – as far as technically possible and reasonable – also without specification of such data or under specification of anonymized data or a pseudonym. The use of contact data such as postal addresses, telephone and fax numbers, as well as e-mail addresses, published by third parties for the communication of information not expressly requested is not permitted. Legal action against the senders of so-called spam mails in the event of violations of this prohibition are expressly reserved.

Cookie Policy

What is a cookie?

Cookies are small text files that are created by the website visited and contain data. The file is saved on the visitor’s computer. This allows access to various functions. A session cookie is temporarily stored on the computer while the visitor navigates through the site. This cookie is deleted when the user closes his internet browser or after a certain time (that is, when the session expires). A persistent cookie remains on the visitor’s computer until it is deleted.

How can I refuse and delete cookies?

We generally do not use cookies to collect personal information about a visitor. If you wish, you can refuse or block cookies by changing your browser settings. You can find out more in the “Help” function of your browser. Please note that most browsers automatically accept cookies. Therefore, if you want to refuse the use of cookies, you may need to actively delete or block cookies. For more information about using cookies in mobile phone browsers and how to deny or delete such cookies, please refer to your mobile phone manual. Please note, however, that if you refuse the use of cookies, you may continue to visit our sites, but some functionality may be impaired in your operation.

For more information about cookies, including information on how to set cookie, organize, block, or delete it, visit This website provides detailed instructions on how to set and delete cookies, depending on the browser type.

Which cookies are used?

Google Analytics
This website uses Google Analytics. This is a web analytics service provided by Google Inc. (“Google”). Google Analytics uses so-called “cookies”. This is a text file that is stored on your computer. Then an analysis of the use of the website is possible. The cookie-generated information about the use of this website (including your IP address) is transferred to a Google server in the United States and stored there. Google will use this information to evaluate your use of the website. Also to compile reports on the website activities for the website operators and to provide further services connected with the website usage and the internet usage. Google may transfer this information to third parties. This only occurs as is required by law or as far as third parties process this data on behalf of Google.

Google will in no case associate your IP address with other Google data. You can prevent the installation of the cookies by setting your browser software accordingly. However, we would point out that in this case you may not be able to fully utilize all the functions of this website. By using this website you agree to the processing of the data collected by you by Google.

This site also uses the anonymizeIP () function. The IP addresses are further processed in a condensed form. Thus, no conclusion is drawn to you as a visitor.

For more information about Google Analytics, please visit If you do not agree to use Google Analytics, you can prevent data collection by using a Google Browser plug-in (