Visitors as well as members access and use this site at their own risk. WFA disclaims any and all responsibility or liability vis-à-vis the visitors and members associated with the access and use of this site unless it is based on a willful or gross negligent behavior.

The content of this site is:

• information of a general nature only and not intended to address the specific circumstances of any particular individual or entity;
• not necessarily comprehensive, complete, accurate or up to date;
• no professional or legal advice (if specific advice is needed, you should always consult a suitably qualified professional).

Therefore WFA does neither assume any responsibility or liability for the accuracy, completeness or relevance of the data nor for the use made thereof by the visitor or member.

Statements made on this site only reflect the respective author's opinion, which is not necessarily shared by WFA. WFA assumes no responsibility or liability for any statements on this site, which are not explicitly attributed to it.

This site may sometimes offer links to external sites over which WFA has no control. Those links are for your convenience only and WFA assumes no responsibility or liability whatsoever for the privacy practices or the content of the linked sites and hereby expressively disclaims all responsibility and liability which may arise therefrom, especially, but not limited to, statements given on or damages caused by those sites.

It is WFA's goal to minimize disruption caused by technical errors. However, some data or information on this site may have been created or structured in files or formats, which are not error-free, and WFA cannot guarantee that the site will not be interrupted or otherwise affected by such problems. WFA accepts no responsibility or liability with regard to such problems incurred as a result of using this site or any linked external sites.

The electronic documents posted on this site have been proofed several times, there may, however, still be errors. If you notice any please do not hesitate to let us know by contacting [email protected].

The electronic documents posted on this site may also have been modified between the time they were downloaded and the time you read them.

Nothing in this Section is to be understood to limit any compulsory liability of WFA under any applicable statutory law.