Imprint

The provider of this offering is a German sole proprietorship. The information below satisfies the Swiss identity and contact duty in electronic commerce (Art. 3 (1) (s) UWG) and at the same time the German information duty under § 5 DDG. Both regimes apply side by side: the German imprint duty attaches to the provider's establishment, not to the country code of the domain — under § 1 (1) in conjunction with § 2 no. 2 and § 5 DDG it binds every service provider established in Germany. Each section notes which duty it discharges.

Provider

Identity of the provider — Art. 3 (1) (s) UWG (CH) · § 5 (1) no. 1 DDG (DE)

David Wirfs
Sole proprietorship (Einzelunternehmen) — eBilanz Fabrik
Naumannstraße 1
50735 Köln
Germany

eBilanz Fabrik is a brand of this sole proprietorship and not a separate legal entity. There is no Swiss company; the provider has neither a seat nor a permanent establishment in Switzerland. The German offering at ebilanzfabrik.de is run by the same provider — the two offerings differ in market, not in provider.

Contact

Electronic mail address — Art. 3 (1) (s) UWG (CH)

E-mail: hello@ebilanzfabrik.de

This address also handles every enquiry about the Swiss offering; there is no separate Swiss contact address. We currently operate neither a telephone line nor a contact form for this offering — we deliberately name only the channel we actually run.

MWST (Switzerland) and German VAT

Tax information — § 5 (1) no. 6 DDG (DE)

Switzerland. The provider is not entered in the Swiss MWST register and holds no Swiss business identification number (UID). A business with less than CHF 100'000 of turnover in Switzerland and abroad is exempt from MWST liability (Art. 10 (2) (a) MWSTG); that figure is not reached. The rule applies regardless of where the business is established. There is therefore also no Swiss fiscal representative (Art. 67 MWSTG). Should the provider cross that figure, registration and fiscal representation follow from that point and are named here.

Supplies to Swiss businesses. The place of supply is the recipient's seat (§ 3a (2) UStG). The supply is therefore not taxable in Germany, and no German VAT is shown on the invoice. We likewise charge no Swiss MWST, as we are not registered. The amount we invoice is consequently increased by neither German VAT nor Swiss MWST.

Bezugsteuer on your side. For a service supplied from abroad, the Swiss recipient may owe the Bezugsteuer (acquisition tax, Art. 45 MWSTG): recipients registered for MWST declare it from the first franc, recipients not registered only above CHF 10'000 of such acquisitions per calendar year. Whether and to what extent that applies to you is for you and your Treuhand to judge — we give no tax advice. Should the provider status described above change, this imprint will be updated.

Germany. The provider is subject to standard VAT taxation. On domestic German business the statutory VAT (currently 19 %) is shown; for the Swiss offering described here it does not arise, per the paragraph above. No VAT identification number under § 27a UStG has been issued so far — § 5 (1) no. 6 DDG requires the statement only where such a number exists; it will be named here once it does.

Responsible for the content

Voluntary statement. § 18 (2) MStV (DE) binds journalistic-editorial offerings; we do not regard these pages as one.

David Wirfs, address as above.

Business customers only (B2B)

Voluntary statement about the addressees; § 36 VSBG (DE) does not apply to us — that provision binds only businesses with more than ten employees on 31 December of the preceding year.

The offering is addressed exclusively to businesses and other persons acting in a commercial capacity. No contracts are concluded with consumers. We are neither obliged nor willing to take part in dispute resolution proceedings before a consumer arbitration board.