Responsible for content:


Institut für Wirtschaftsberatung

Niggemann & Partner GmbH

Lindenstraße 16 · 58540 Meinerzhagen

Phone: +49 2354 9237-0 · Fax: +49 2354 9237-30

Commercial Register Iserlohn HR B 3648

Management: Karl A. Niggemann, Dipl.-Betriebsw. Mark Niggemann




The author does not accept any liability for the topicality, correctness, completeness or quality of the information provided. Any liability claims against the author, related to damages of material or ideal nature, that are caused by the use or non-use of the information offered respectively the use of wrong and incomplete information, are fundamentally excluded, unless there is no proven intended or gross negligent faulty behaviour on behalf of the author. All offers are not binding and without obligation. The author expressly reserves the right to alter parts of the pages or the complete publication including all offers and any information that might be extended, altered, partly or completely deleted by the author without separate announcement.


With a view to direct or indirect referrals to other Internet pages (links) for which the author of this website is not responsible, a liability would apply exclusively in such a case where the author is informed about the contents and where it would be technically possible and reasonable for him to prevent the use in the event of illegal contents. The author expressly declares that at the time of placing the link, the corresponding linked pages were free from any illegal content. The author has no influence on the current and future structure and contents of the links. Therefore he expressly dissociates himself from all contents of all linked pages altered after the link was placed. This is valid to the comprehensive Internet offer with all links and referrals as well as for external entries in the guest books, discussion panels and mailing lists as provided by the author. The provider of the website that placed the pages referred to is solely liable in the event of illegal, faulty and incomplete contents and, in particular for any damages that may result from the use or non-use of such contents offered, and not the person who merely refers to the corresponding publications via the links.


The author does not intend to use any copyrighted material – he is going to observe the copyrights of all publications, graphics, sound documents, video sequences and texts; this incorporates the use of such graphics, sound documents, video sequences, texts. The overall brand and trademarks protected by a third party as named on the Internet offer are subject to the legal stipulations of the relevant valid flag right and the title of the corresponding owner. Simply by pronouncing it one is not to conclude that trademarks are not protected by the rights of any third party! The copyright for pieces published by the author himself remain with the author of these pages. A duplication or use of such graphics, sound documents, video sequences and texts in any electronic form is not permitted without the explicit consent of the author.


This disclaimer is regarded as part of the Internet offer to which you are referred from. If sections or individual formulations of this text no longer or do not fully correspond to the legal situation, the contents or validity of the remaining parts of this documentation remain uninfluenced by this fact.


Furthermore we indicate that the information on the Internet does not represent any counselling in detail and we are not liable for any mistakes. A detailed client relationship is only developed individually and we expressly have only clients of whose identity we are convinced.


Beyond the disclaimers as described on this page respectively the results and multiple explanations we point out to the fact that the content published on the website (including links) is subject to this disclaimer.