Legal disclaimer

The information on this website is for general information purposes only.

Given the changeable nature of laws, rules, regulations and information in general, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this site. Accordingly, the information on this website should not be used as a substitute for consultation with professional advisers. We recommend consulting a PwC professional before making any decision or taking any action.

While we have exercised the greatest possible care in the compilation and maintenance of  the information provided on this site, PwC cannot guarantee the completeness, timeliness and/or accuracy of the information. Accordingly, PwC accepts no liability for direct or consequential damage resulting from the use of,  reliance on or action taken on the basis of information provided on this website, unless it is a matter of intention or deliberate recklessness on the part of PwC.

All information on this site is provided ‘as is’, without PwC giving a warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose.

Certain links in this site connect to other websites maintained by third parties. PwC does not control, make or maintain these websites. Accordingly, PwC accepts no liability whatsoever for direct or consequential damage resulting from (the use of) the content of websites to which links are included on this site.

This website and its content are governed by Dutch law on ownership and proprietary right. Nothing from this site or from its content may be reproduced, stored in an electronic data base or made public in any way, either electronically, mechanically, by photocopying, scanning or in any other way without the prior approval of the Dutch member firms of the global PwC network mentioned below, other than for private and non-commercial use.

The content of this website is not aimed at use by visitors in other countries and/or another jurisdiction than the Netherlands. Every legal relation between the Dutch member firms of the global PwC network mentioned below and a third party is governed by Dutch law, unless the member firm(s) of the global PwC network mentioned below concerned  and this third party have expressly agreed the applicability of foreign law in writing.

‘PwC’ is the brand under which member firms of PricewaterhouseCoopers International Limited (PwCIL) operate and provide services. Together these firms form the PwC network. On this site, ‘PwC’ refers to the global PwC network, or, if this arises from the context, to the individual member firms of the PwC network.

Each firm in the network is a separate legal entity and does not act as agent of PwCIL or any other member firm. PwCIL does not provide any services to clients. PwCIL is not responsible or liable for acts or omissions of any of its member firms nor can it control the exercise of their professional judgment or bind them in any way. None of the member firms is responsible or liable for acts or omissions of any other member firm, nor can they control the exercise of the professional judgment of another member firm or bind another member firm or PwCIL in any way. All member firms are protected by this disclaimer.