Source: https://i40-self-assessment.pwc.de/i40/landing/
Timestamp: 2019-04-20 08:29:25+00:00

Document:
© 2015 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.
Recht auf Widerspruch gegen die Verarbeitung : Wenn die Verarbeitung Ihrer Daten durch PwC auf der Grundlage des Art. 6 Abs. 1 lit. f) DSGVO erfolgt, können Sie jederzeit Widerspruch gegen die Verarbeitung durch PwC einlegen.
The information contained in this Website is for general guidance on matters of interest, and intended for the personal use of the reader only. PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft ("PwC") assumes liability for the content of its websites in accordance with legal provisions. The information is selected with due care. We have made every attempt to ensure that the information contained in this Site has been obtained and arranged with due care.
Use of the Internet is at the user's own risk. In particular, PwC is not liable for the technical failure of the Internet or access to the Internet.
1. No deeplink should be set, but linked to an error-free start page.
2. The link should not be used to complete the own offer, i.e. it should not be integrated into an editorial content on the PwC website in such a way that it is significant for the further understanding of opinions and views expressed there.
3. PwC should immediately delete the linked contents after being notified by third parties of their illegality or, if they are recognized as illegal.
Pursuant to our obligation under § 36 (1) VSBG (“Verbraucherstreitbeilegungsgesetz”: Consumer Dispute Resolution Act) we declare that we are neither willing nor obliged to participate in dispute settlement proceedings before a consumer arbitration body for the purpose of § 2 VSBG. Please note that – pursuant to our obligation to inform under the Regulation on Online Dispute Settlement on Consumer Matters (Verordnung über Online-Streitbelegung in Verbraucherangelegenheiten) – you may access the platform of the EU Commission regarding online dispute resolution under the following link: http://ec.europa.eu/consumers/odr/ .
The information according to § 5 TMG is easily recognizable as "imprint" or "contact", directly accessible (according to constant jurisdiction by no more than two clicks) and constantly available if PwC is a businesslike service provider, usually for a fee offered telemedia within the meaning of the TMG.
This is most likely guaranteed if the imprint is permanently visible at a screen resolution of 1024*768 pixels.
If possible, it should be avoided that the imprint only becomes visible by scrolling the website (however this may be done). In particular, scrolling over 4 screen pages when placing the imprint at the end of the page is no longer easily recognizable in the sense of § 5 TMG.
The general information duties within the meaning of § 5 TMG should best be listed under the heading "Imprint".
Ideally, the imprint is accessible from every page of the website with just one click. It is recommended to include a link at the bottom of the page, which exists unchanged on every page of a web presence.
§ 5 TMG stipulates that the necessary information must be easily perceptible ("easily recognisable, immediately accessible and constantly available"). However, access to the information can also be thwarted by the use of incomprehensible terms. In the meantime, it can be assumed that in addition to the word "imprint", above all the indication "contact" can represent an admissible, unmistakable indicator (OLG München, judgment of 11.09.2003 - Case No. 29 U 2681/03, confirmed by the BGH, judgment of 20.07.2006 - Case No. I ZR 228/03). Terms under which the average user does not reasonably need to expect an imprint violate the clarity requirement of § 5 para. 1 TMG and can be prosecuted under competition law. In order to prevent warnings due to misleading misrepresentations, we recommend that you also identify the imprint as such.
It is not necessary that the imprint is under the same domain as the offered telemedium. It is also permissible to link to the imprint of your own website. When linking to your own website, however, it is necessary that the imprint clearly states to which telemedium this refers (LG Aschaffenburg v. 19.08.2011 - 2 HK O 54/11).
The imprint must be immediately accessible. In the opinion of the BGH (judgement of 20.07.2006, Az. I ZR 228/03) this requires however only a callability without substantial intermediate steps. With regard to the customary use of links when offering tele or media services on the Internet and with regard to the ease with which users can follow links with a mouse click, the information on provider identification should still be directly accessible even when a link is forwarded.
With regard to the place on the internet presence where the imprint is to be placed, according to the case-law of the BGH (judgement, Az. I ZR 228/03) competition law is no longer objectionable if the imprint can only be reached by several links from the start page. It is not necessary to provide the information of an imprint on the homepage; it is sufficient if the accessibility within the meaning of § 5 para. 1 TMG is guaranteed via two links.
If the perceptibility of the imprint depends on an additional technical preparatory action of the user (e.g. providing the information in the form of a PDF), its universal availability is not sufficiently guaranteed. An imprint in certain file formats should thus be avoided.
The imprint must be mentioned outside the general terms and conditions and outside the data protection declaration under a clear indexing name (see above) as a separate section on the website (LG Stuttgart, judgment of 11.03.2003, Az. 20 O 12/03).
In principle, it is sufficient to link the imprint at the bottom of the website. According to a judgement of the Higher Regional Court of Frankfurt (Ref.: 6 U 187/07), the easy recognizability is to be affirmed if the link is set in relatively small font at the bottom of the homepage, but is included there in an information bar or an information block that is eye-catching as such and that also directs the user's perception to the individual links contained therein.
The imprint should be placed in such a way that the link or information can be found by the user without lengthy searching, e.g. by clearly highlighting the link to the imprint - then it can also appear at the end of a website.
If pictures or other copyrighted contents of third parties are used for the online presence, certain information about the author, the right holder and/or the source of the respective contents may have to be provided in the imprint. Whether and to what extent such information must be provided depends exclusively on the relevant license terms of the respective provider that PwC has accepted.
If you have any questions about the license terms, please contact PwC Procurement team.
Industry 4.0 / Digital Operations is key for middle market and family owned businesses to keep their market position and drive sustainable growth via transforming processes, organisation, culture, and technology.
Google will use this information on behalf of PwC AG for the purpose of evaluating the use of the website by users, compiling reports on website activities and providing PwC AG other services relating to website and Internet usage.

References: Art. 6
 § 36
 § 2
 § 5
 § 5
 § 5

§ 5
 § 5
 v. 
 § 5