{"id":8820,"date":"2019-01-03T17:16:19","date_gmt":"2019-01-03T17:16:19","guid":{"rendered":"https:\/\/www.legal-plus.eu\/tax-advisor-liability-statute-of-limitations-in-the-case-of-basic-rulings\/"},"modified":"2025-09-13T11:41:11","modified_gmt":"2025-09-13T11:41:11","slug":"tax-advisor-liability-statute-of-limitations-in-the-case-of-basic-rulings","status":"publish","type":"post","link":"https:\/\/www.legal-plus.eu\/en\/tax-advisor-liability-statute-of-limitations-in-the-case-of-basic-rulings\/","title":{"rendered":"Tax advisor liability &#8211; statute of limitations in the case of basic rulings"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8820\" class=\"elementor elementor-8820 elementor-1535\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7f148ecb elementor-section-full_width elementor-section-height-min-height elementor-section-items-stretch 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Germany<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-354eb18e elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"354eb18e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4866cc29\" data-id=\"4866cc29\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d01adc1 elementor-widget elementor-widget-heading\" data-id=\"3d01adc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-large\">LEGAL+ NEWS<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8ce09c0 elementor-section-content-middle elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"8ce09c0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;zoomIn&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7245e195\" data-id=\"7245e195\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-74ae315b elementor-widget elementor-widget-heading\" data-id=\"74ae315b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-large\">Tax advisor liability - statute of limitations in the case of basic rulings<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50f28bba elementor-widget elementor-widget-text-editor\" data-id=\"50f28bba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If tax consultants make mistakes and clients suffer losses as a result, the question of whether and to what extent a limitation period has already expired is not easy to answer in legal terms. This applies in particular in the case of so-called basic assessments: <\/p><p>Claims of the client arising from a tax consultancy agreement are time-barred in accordance with <a href=\"https:\/\/dejure.org\/gesetze\/BGB\/194.html\" title=\"&sect; 194 BGB: Gegenstand der Verj&auml;hrung\">\u00a7\u00a7 194 ff. BGB<\/a>. The principles developed for Section 68 StBerG, which applied until December 15, 2004, regarding when the claim arose, continue to apply. <\/p><h2><strong>Principles for the start of the limitation period<\/strong><\/h2><p>According to supreme court case law, the limitation period begins when the claim arises. The claim arises as soon as the financial situation of the person concerned deteriorates objectively due to the breach of duty by the consultant (BGH <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=WM%202007,%20801\" title=\"BGH, 01.02.2007 - IX ZR 180\/04: Hemmung der Verj&auml;hrung von Regressanspr&uuml;chen gegen einen Steuer...\">WM 2007, 801<\/a>). This start of the limitation period was also decisive for Section 68 StBerG (BGH <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=WM%202009,%201376\" title=\"BGH, 19.05.2009 - IX ZR 43\/08: Schadensersatzanspruch eines Gesellschafters gegen einen rechtli...\">WM 2009, 1376<\/a>, 1379). In particular, damage has not yet occurred as long as there is only the risk of a financial disadvantage (BGH <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=WM%202008,%20611\" title=\"BGH, 13.12.2007 - IX ZR 130\/06: Verj&auml;hrung von Schadensersatzanspr&uuml;chen gegen einen Steuerberat...\">WM 2008, 611<\/a>, 612, para. 10 a). The possibility of also bringing an action to establish an obligation to pay future damages does not determine the time at which the damage arises (BGH <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=WM%202009,%201376\" title=\"BGH, 19.05.2009 - IX ZR 43\/08: Schadensersatzanspruch eines Gesellschafters gegen einen rechtli...\">WM 2009, 1376<\/a>, 1379). However, ignorance of the damage and thus of the claim for compensation does not prevent the commencement of the limitation period (BGH <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=WM%201992,%201738\" title=\"BGH, 02.07.1992 - IX ZR 268\/91: Verj&auml;hrung des Ersatzanspruchs gegen Steuerberater bei Au&szlig;enpr&uuml;...\">WM 1992, 1738<\/a>).     <\/p><p>The relevant point in time is generally the time at which a negative tax assessment notice is issued. The financial situation of the person concerned only deteriorates as a result of incorrect tax advice when the tax authority concludes its decision-making process by issuing the tax assessment notice and in this way substantiates the tax claim under public law (BGH judgement of 05.03.2009, case reference: <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=IX%20ZR%20172\/05\" title=\"IX ZR 172\/05 (2 zugeordnete Entscheidungen)\">IX ZR 172\/05<\/a>, <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=BeckRS%202009,%2010225\" title=\"BGH, 05.03.2009 - IX ZR 172\/05: Beginn des Laufs der Verj&auml;hrung bei Beruhen des Schadensersatza...\">BeckRS 2009, 10225<\/a>). <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-17a170ac elementor-hidden-phone\" data-id=\"17a170ac\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1dea7c43 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"1dea7c43\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;animation&quot;:&quot;zoomIn&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-319a04a4\" data-id=\"319a04a4\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3219691c elementor-widget elementor-widget-image\" data-id=\"3219691c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1030\" height=\"686\" src=\"https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/investors-are-calculating-on-calculator-investment-costs-and-holding-cash-notes-in-hand--1030x686.jpg\" class=\"attachment-large size-large wp-image-6056\" alt=\"Investors are calculating on calculator investment costs and holding cash notes in hand.\" srcset=\"https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/investors-are-calculating-on-calculator-investment-costs-and-holding-cash-notes-in-hand--1030x686.jpg 1030w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/investors-are-calculating-on-calculator-investment-costs-and-holding-cash-notes-in-hand--300x200.jpg 300w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/investors-are-calculating-on-calculator-investment-costs-and-holding-cash-notes-in-hand--768x512.jpg 768w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/investors-are-calculating-on-calculator-investment-costs-and-holding-cash-notes-in-hand--1536x1024.jpg 1536w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/investors-are-calculating-on-calculator-investment-costs-and-holding-cash-notes-in-hand--1500x1000.jpg 1500w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/investors-are-calculating-on-calculator-investment-costs-and-holding-cash-notes-in-hand--705x470.jpg 705w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/investors-are-calculating-on-calculator-investment-costs-and-holding-cash-notes-in-hand-.jpg 2000w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7b931f72\" data-id=\"7b931f72\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3fdee754 elementor-widget elementor-widget-text-editor\" data-id=\"3fdee754\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>Legal situation in the case of the so-called basic decision<\/strong><\/h2><p>In the case of negative tax assessment notices, there is usually no negative tax assessment notice to begin with. For this reason, in my opinion, material damage only occurs if a negative tax assessment is issued at some point on the basis of the basic assessment. The BGH case law is differentiated here and has gaps:  <\/p><p>According to the case law of the Federal Court of Justice, the limitation period for claims for damages by the client against his tax advisor begins, as described, with the notification of the tax assessment notice. This principle initially applies to tax assessment notices that request the payment of a tax or order the absence or discontinuation of a tax benefit. <\/p><p>However, according to the BGH, the limitation period also begins with the notification of the tax assessment notice if this does not yet contain a tax assessment, but merely independently determines a basis for taxation, which is binding for the subsequent tax assessment in accordance with Section 182 AO (BGH <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=NJW-RR%202008,%201508\" title=\"BGH, 07.02.2008 - IX ZR 198\/06: Beginn der Verj&auml;hrung von Regressanspr&uuml;chen gegen einen Steuerb...\">NJW-RR 2008, 1508<\/a>, 1509; BGH <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=NJW%201993,%202799\" title=\"BGH, 03.06.1993 - IX ZR 173\/92: Steuerliche Beratung gem&auml;&szlig; h&ouml;chstrichterlicher Rechtsprechung\">NJW 1993, 2799<\/a>; in this respect also OLG Frankfurt am Main, Urt. v. 21.02.2006, Ref.: <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=8%20U%2090\/04\" title=\"8 U 90\/04 (2 zugeordnete Entscheidungen)\">8 U 90\/04<\/a>, <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=BeckRS%202011,%2025589\" title=\"OLG Frankfurt, 21.02.2006 - 8 U 90\/04: Falschberatung durch den Steuerberater: Verj&auml;hrung von S...\">BeckRS 2011, 25589<\/a>). <\/p><h2><strong>Special case: Determination of the existence of a so-called tax contribution account<\/strong><\/h2><p>The question raised in the case of determining the existence of a so-called tax contribution account is unclear and has not yet been answered by the BGH.<\/p><p>In my opinion, the aforementioned principles do not apply here, as the decisions tend to deal with tax assessment notices and profit assessment notices (see, for example, OLG Frankfurt am Main, Urt. v. 21.02.2006, Ref.: <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=8%20U%2090\/04\" title=\"8 U 90\/04 (2 zugeordnete Entscheidungen)\">8 U 90\/04<\/a>, <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=BeckRS%202011,%2025589\" title=\"OLG Frankfurt, 21.02.2006 - 8 U 90\/04: Falschberatung durch den Steuerberater: Verj&auml;hrung von S...\">BeckRS 2011, 25589<\/a>). Based on such a tax assessment amount, the tax is set and levied at a rate to be determined by the municipalities entitled to levy the tax. The tax assessment notice therefore has a binding effect on the trade tax assessment notice. Objections to the assessment can therefore only be asserted against the assessment notice and not against the trade tax assessment notice (BGH <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=NJW-RR%202008,%201508\" title=\"BGH, 07.02.2008 - IX ZR 198\/06: Beginn der Verj&auml;hrung von Regressanspr&uuml;chen gegen einen Steuerb...\">NJW-RR 2008, 1508<\/a>, 1509). The damage occurs because the tax authority concludes its main decision-making process to the detriment of the taxpayer by issuing the tax assessment notice and substantiates the tax claim under public law by creating the basis for the realization of the claim in accordance with Section 218 AO (BGH <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=NJW-RR%202008,%201508\" title=\"BGH, 07.02.2008 - IX ZR 198\/06: Beginn der Verj&auml;hrung von Regressanspr&uuml;chen gegen einen Steuerb...\">NJW-RR 2008, 1508<\/a>, 1509; BGH <a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=NJW%201995,%202108\" title=\"BGH, 11.05.1995 - IX ZR 140\/94: Verj&auml;hrung des Ersatzanspruchs gegen einen Steuerberater; Geltu...\">NJW 1995, 2108<\/a>). The decisive factor is when the taxpayer&#8217;s determination and assessment risk first materialized into a loss as a result of an administrative act by the tax authority. However, separate determinations pursuant to <a href=\"https:\/\/dejure.org\/gesetze\/AO\/182.html\" title=\"&sect; 182 AO: Wirkungen der gesonderten Feststellung\">\u00a7 182 AO<\/a> are binding. The determination of a tax deposit account constitutes a separate determination within the meaning of Section 179 (1) AO (Frotscher in Schwarz AO, before Section 179, para. 17; Brandis in Tipke\/Kunze AO\/FGO, Section 179, para. 2). Therefore, the binding effect of \u00a7 182 para. 1 AO also applies in principle to this type of assessment notices.           <\/p><p>It therefore does not seem completely absurd that the BGH would consider the determination of the existence of the tax deposit account as the occurrence of damage.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f68abc1 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"f68abc1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;animation&quot;:&quot;zoomIn&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-023714a\" data-id=\"023714a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8aa785b elementor-widget elementor-widget-text-editor\" data-id=\"8aa785b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>Conclusion<\/strong><\/h2><p>The question of the limitation period for liability claims against tax advisors is always complex and requires detailed examination, and not only in the case of the existence of so-called basic notices described above.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-64433f6\" data-id=\"64433f6\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59def1b elementor-widget elementor-widget-image\" data-id=\"59def1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1030\" height=\"689\" src=\"https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/tax-2021-1030x689.jpg\" class=\"attachment-large size-large wp-image-8821\" alt=\"Tax 2021\" srcset=\"https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/tax-2021-1030x689.jpg 1030w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/tax-2021-300x201.jpg 300w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/tax-2021-768x513.jpg 768w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/tax-2021-1536x1027.jpg 1536w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/tax-2021-1500x1003.jpg 1500w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/tax-2021-705x471.jpg 705w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2021\/12\/tax-2021.jpg 2000w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6e6c1b57 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"6e6c1b57\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3ed132ff\" data-id=\"3ed132ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68ee6690 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"68ee6690\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-64aa76ba elementor-section-stretched 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questions?<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45c4d2e5 elementor-widget elementor-widget-button\" data-id=\"45c4d2e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"#Kontakt\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-address-card\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Please feel free to contact me<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1fb3e159\" data-id=\"1fb3e159\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f1f717f elementor-widget elementor-widget-image\" data-id=\"2f1f717f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"246\" src=\"https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2019\/03\/Daniel-Meier-Greve-Portrait-300x246.jpg\" class=\"attachment-medium size-medium wp-image-8409\" alt=\"\" srcset=\"https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2019\/03\/Daniel-Meier-Greve-Portrait-300x246.jpg 300w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2019\/03\/Daniel-Meier-Greve-Portrait-450x368.jpg 450w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2019\/03\/Daniel-Meier-Greve-Portrait.jpg 650w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-539ee1ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"539ee1ac\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-31c6009f\" data-id=\"31c6009f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-28b04f2f elementor-widget 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elementor-col-100 elementor-top-column elementor-element elementor-element-7082efbf\" data-id=\"7082efbf\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-316cef8c elementor-widget elementor-widget-heading\" data-id=\"316cef8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-large\">LATEST ARTICLES<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7f5c99ed ignore-toc elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"7f5c99ed\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-34b35256\" data-id=\"34b35256\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-645b157f elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-posts\" data-id=\"645b157f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;pagination_type&quot;:&quot;numbers&quot;,&quot;cards_masonry&quot;:&quot;yes&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-8571 post type-post status-publish format-standard has-post-thumbnail hentry category-nicht-kategorisiert\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.legal-plus.eu\/en\/up-to-e10000-before-the-local-court-why-it-goes-wrong\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"1030\" height=\"685\" src=\"https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2025\/09\/wooden-judges-gavel-on-table-in-a-courtroom-or-enforcement-office--1030x685.png\" class=\"attachment-large size-large wp-image-8573\" alt=\"\" srcset=\"https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2025\/09\/wooden-judges-gavel-on-table-in-a-courtroom-or-enforcement-office--1030x685.png 1030w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2025\/09\/wooden-judges-gavel-on-table-in-a-courtroom-or-enforcement-office--300x200.png 300w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2025\/09\/wooden-judges-gavel-on-table-in-a-courtroom-or-enforcement-office--768x511.png 768w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2025\/09\/wooden-judges-gavel-on-table-in-a-courtroom-or-enforcement-office--1536x1022.png 1536w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2025\/09\/wooden-judges-gavel-on-table-in-a-courtroom-or-enforcement-office--1500x998.png 1500w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2025\/09\/wooden-judges-gavel-on-table-in-a-courtroom-or-enforcement-office--705x469.png 705w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2025\/09\/wooden-judges-gavel-on-table-in-a-courtroom-or-enforcement-office-.png 2000w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Nicht kategorisiert<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h2 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.legal-plus.eu\/en\/up-to-e10000-before-the-local-court-why-it-goes-wrong\/\" >\n\t\t\t\tUp to \u20ac10,000 before the local court: why it goes wrong\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Up to \u20ac10,000 in the local court &#8211; a mistake with an announcement. The planned reform of the amount in dispute will shift masses of proceedings from the regional courts to the local courts. Sounds like a relief &#8211; but will have the opposite effect.  <\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.legal-plus.eu\/en\/up-to-e10000-before-the-local-court-why-it-goes-wrong\/\" aria-label=\"Read more about Up to \u20ac10,000 before the local court: why it goes wrong\" tabindex=\"-1\" >\n\t\t\tRead more \"\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tSeptember 10, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-8559 post type-post status-publish format-standard has-post-thumbnail hentry category-contract-law\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.legal-plus.eu\/en\/contract-law-stuttgart-21-and-the-speech-clause-a-lesson-in-clear-contract-drafting\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"1030\" height=\"687\" src=\"https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2025\/08\/social_sprechklausel_legalplus_teaser-1-1030x687.png\" class=\"attachment-large size-large wp-image-8566\" alt=\"Vertragsrecht Stuttgart 21 \u2013 Sprechklausel Urteil\" srcset=\"https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2025\/08\/social_sprechklausel_legalplus_teaser-1-1030x687.png 1030w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2025\/08\/social_sprechklausel_legalplus_teaser-1-300x200.png 300w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2025\/08\/social_sprechklausel_legalplus_teaser-1-768x512.png 768w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2025\/08\/social_sprechklausel_legalplus_teaser-1-705x470.png 705w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2025\/08\/social_sprechklausel_legalplus_teaser-1.png 1080w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Contract Law<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h2 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.legal-plus.eu\/en\/contract-law-stuttgart-21-and-the-speech-clause-a-lesson-in-clear-contract-drafting\/\" >\n\t\t\t\tContract law: Stuttgart 21 and the speech clause &#8211; a lesson in clear contract drafting\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Sometimes a single sentence decides billions. This is exactly what happened with the Stuttgart 21 project. At the center of the legal dispute was a short contractual provision &#8211; the so-called &#8220;speech clause&#8221;.    <\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.legal-plus.eu\/en\/contract-law-stuttgart-21-and-the-speech-clause-a-lesson-in-clear-contract-drafting\/\" aria-label=\"Read more about Contract law: Stuttgart 21 and the speech clause &#8211; a lesson in clear contract drafting\" tabindex=\"-1\" >\n\t\t\tRead more \"\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tAugust 8, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-8577 post type-post status-publish format-standard has-post-thumbnail hentry category-commercial-law category-contract-law category-international-procedural-law category-nicht-kategorisiert\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.legal-plus.eu\/en\/breach-of-an-international-jurisdiction-agreement-can-result-in-liability-for-damages-on-the-ruling-of-the-bgh-from-17-10-2019-ref-iii-zr-42-19\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"1030\" height=\"579\" src=\"https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2023\/07\/judge-s-gavel-symbol-for-jurisdiction-law-concept-a-wooden-judges-gavel-on-table-in-a-courtroom-1030x579.jpg\" class=\"attachment-large size-large wp-image-8578\" alt=\"Judge&#039;s gavel. Symbol for jurisdiction. Law concept a wooden judges gavel on table in a courtroom\" srcset=\"https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2023\/07\/judge-s-gavel-symbol-for-jurisdiction-law-concept-a-wooden-judges-gavel-on-table-in-a-courtroom-1030x579.jpg 1030w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2023\/07\/judge-s-gavel-symbol-for-jurisdiction-law-concept-a-wooden-judges-gavel-on-table-in-a-courtroom-300x169.jpg 300w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2023\/07\/judge-s-gavel-symbol-for-jurisdiction-law-concept-a-wooden-judges-gavel-on-table-in-a-courtroom-768x432.jpg 768w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2023\/07\/judge-s-gavel-symbol-for-jurisdiction-law-concept-a-wooden-judges-gavel-on-table-in-a-courtroom-1536x864.jpg 1536w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2023\/07\/judge-s-gavel-symbol-for-jurisdiction-law-concept-a-wooden-judges-gavel-on-table-in-a-courtroom-1500x844.jpg 1500w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2023\/07\/judge-s-gavel-symbol-for-jurisdiction-law-concept-a-wooden-judges-gavel-on-table-in-a-courtroom-705x397.jpg 705w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2023\/07\/judge-s-gavel-symbol-for-jurisdiction-law-concept-a-wooden-judges-gavel-on-table-in-a-courtroom.jpg 2000w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Commercial law<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h2 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.legal-plus.eu\/en\/breach-of-an-international-jurisdiction-agreement-can-result-in-liability-for-damages-on-the-ruling-of-the-bgh-from-17-10-2019-ref-iii-zr-42-19\/\" >\n\t\t\t\tBreach of an international jurisdiction agreement can result in liability for damages! &#8211; On the ruling of the BGH from 17.10.2019 (Ref. III ZR 42\/19)\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>International agreements on jurisdiction, especially if they are to have exclusive validity, generally have the purpose of protecting the party benefiting from the agreement from the often very considerable costs of a legal dispute in a foreign country.<\/p>\n<p>Unfortunately, however, it is not uncommon for the other contracting party to suddenly no longer want to know about the jurisdiction agreement in the event of a dispute. The background to such a dishonest approach is &#8211; obviously &#8211; not least the potential for blackmail associated with such an approach. This is because the party that finds itself &#8211; in breach of the jurisdiction agreement &#8211; exposed to a foreign lawsuit is regularly forced to take action abroad through lawyers in order to avoid legal disadvantages. This in turn is often very expensive, with the USA being the most prominent example.     <\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.legal-plus.eu\/en\/breach-of-an-international-jurisdiction-agreement-can-result-in-liability-for-damages-on-the-ruling-of-the-bgh-from-17-10-2019-ref-iii-zr-42-19\/\" aria-label=\"Read more about Breach of an international jurisdiction agreement can result in liability for damages! &#8211; On the ruling of the BGH from 17.10.2019 (Ref. III ZR 42\/19)\" tabindex=\"-1\" >\n\t\t\tRead more \"\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tSeptember 4, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<div class=\"e-load-more-anchor\" data-page=\"1\" data-max-page=\"26\" data-next-page=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/2\/\"><\/div>\n\t\t\t\t<nav class=\"elementor-pagination\" aria-label=\"Pagination\">\n\t\t\t<span aria-current=\"page\" class=\"page-numbers current\"><span class=\"elementor-screen-only\">Page<\/span>1<\/span>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/2\/\"><span class=\"elementor-screen-only\">Page<\/span>2<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/3\/\"><span class=\"elementor-screen-only\">Page<\/span>3<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/4\/\"><span class=\"elementor-screen-only\">Page<\/span>4<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/5\/\"><span class=\"elementor-screen-only\">Page<\/span>5<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/6\/\"><span class=\"elementor-screen-only\">Page<\/span>6<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/7\/\"><span class=\"elementor-screen-only\">Page<\/span>7<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/8\/\"><span class=\"elementor-screen-only\">Page<\/span>8<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/9\/\"><span 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href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/15\/\"><span class=\"elementor-screen-only\">Page<\/span>15<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/16\/\"><span class=\"elementor-screen-only\">Page<\/span>16<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/17\/\"><span class=\"elementor-screen-only\">Page<\/span>17<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/18\/\"><span class=\"elementor-screen-only\">Page<\/span>18<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/19\/\"><span class=\"elementor-screen-only\">Page<\/span>19<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/20\/\"><span class=\"elementor-screen-only\">Page<\/span>20<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/21\/\"><span class=\"elementor-screen-only\">Page<\/span>21<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/22\/\"><span class=\"elementor-screen-only\">Page<\/span>22<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/23\/\"><span class=\"elementor-screen-only\">Page<\/span>23<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/24\/\"><span class=\"elementor-screen-only\">Page<\/span>24<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/25\/\"><span class=\"elementor-screen-only\">Page<\/span>25<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/www.legal-plus.eu\/en\/wp-json\/wp\/v2\/posts\/8820\/page\/26\/\"><span class=\"elementor-screen-only\">Page<\/span>26<\/a>\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-31864d0c elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"31864d0c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e3adaba\" data-id=\"3e3adaba\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c12d71c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5c12d71c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6ace781c elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"6ace781c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6b43a03e\" data-id=\"6b43a03e\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78778d74 elementor-widget elementor-widget-menu-anchor\" data-id=\"78778d74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"Kontakt\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-580075b0 elementor-widget elementor-widget-heading\" data-id=\"580075b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-large\">CONTACT<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6ff4f862 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ff4f862\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-6ad6dd80\" data-id=\"6ad6dd80\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-33c55571 elementor-widget elementor-widget-image\" data-id=\"33c55571\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1030\" height=\"1030\" src=\"https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2019\/10\/Ihr-Kontakt-zum-Hamburger-Anwalt-f\u00fcr-Vertragsrecht-2-1030x1030.jpg\" class=\"attachment-large size-large wp-image-8410\" alt=\"LEGAL+\" srcset=\"https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2019\/10\/Ihr-Kontakt-zum-Hamburger-Anwalt-f\u00fcr-Vertragsrecht-2-1030x1030.jpg 1030w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2019\/10\/Ihr-Kontakt-zum-Hamburger-Anwalt-f\u00fcr-Vertragsrecht-2-80x80.jpg 80w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2019\/10\/Ihr-Kontakt-zum-Hamburger-Anwalt-f\u00fcr-Vertragsrecht-2-300x300.jpg 300w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2019\/10\/Ihr-Kontakt-zum-Hamburger-Anwalt-f\u00fcr-Vertragsrecht-2-768x768.jpg 768w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2019\/10\/Ihr-Kontakt-zum-Hamburger-Anwalt-f\u00fcr-Vertragsrecht-2-36x36.jpg 36w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2019\/10\/Ihr-Kontakt-zum-Hamburger-Anwalt-f\u00fcr-Vertragsrecht-2-180x180.jpg 180w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2019\/10\/Ihr-Kontakt-zum-Hamburger-Anwalt-f\u00fcr-Vertragsrecht-2-705x705.jpg 705w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2019\/10\/Ihr-Kontakt-zum-Hamburger-Anwalt-f\u00fcr-Vertragsrecht-2-120x120.jpg 120w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2019\/10\/Ihr-Kontakt-zum-Hamburger-Anwalt-f\u00fcr-Vertragsrecht-2-450x450.jpg 450w, https:\/\/www.legal-plus.eu\/wp-content\/uploads\/2019\/10\/Ihr-Kontakt-zum-Hamburger-Anwalt-f\u00fcr-Vertragsrecht-2.jpg 1151w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-3cc9b17b\" data-id=\"3cc9b17b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a778c3d elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"7a778c3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-home\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t+49 (40)  57199 74 80\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-23f3d38e\" data-id=\"23f3d38e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-55d4fcf6 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"55d4fcf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-mobile-alt\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t+49 (170) 1203  74 0\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-751d810\" data-id=\"751d810\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-676f2c7e elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"676f2c7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNeuer Wall 61 D-20354 Hamburg\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-c5a5637\" data-id=\"c5a5637\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d02fe21 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"3d02fe21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tkontakt@legal-plus.eu\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1838e368 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"1838e368\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-200e9531\" data-id=\"200e9531\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7cb6a6f1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7cb6a6f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-35d045c elementor-section-content-middle elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"35d045c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-66238720\" data-id=\"66238720\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-24d39cbc elementor-widget elementor-widget-heading\" data-id=\"24d39cbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Benefit from my active network!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35e67f9 elementor-widget elementor-widget-text-editor\" data-id=\"35e67f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">I look forward to our networking.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1ad4e966 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"1ad4e966\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4d5a72d0\" data-id=\"4d5a72d0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ccf3f8c elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"5ccf3f8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/www.xing.com\/profile\/Daniel_MeierGreve\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fab fa-xing\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-554c3916\" data-id=\"554c3916\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3de63fe5 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"3de63fe5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/www.linkedin.com\/in\/daniel-meier-greve-32326380\/\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-70c0bb71 elementor-section-content-middle elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"70c0bb71\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-73a2f135\" data-id=\"73a2f135\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a787da4 elementor-widget elementor-widget-heading\" data-id=\"2a787da4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Copyright  2026  \u00a9 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<\/p>\n","protected":false},"author":2,"featured_media":8821,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[126,36],"tags":[],"class_list":["post-8820","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-liability-law","category-nicht-kategorisiert"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tax advisor liability - statute of limitations in the case of basic rulings - Prozesskanzlei | LEGAL+<\/title>\n<meta name=\"description\" content=\"If tax advisors make mistakes and clients suffer losses as a result, the question arises as to whether and to what extent the statute of limitations has already expired.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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