Applicable law

In relation with the usage of this website, German law applies to all disputes with Empacta e.V. A German version of this text is available on your request.

Legal Status

Empacta e.V. is an association, duly registered under German law.

The Flying Accounting University, which can be reached through this website, is a joint project of Empacta e.V. and Laminos Projektai, Lithuania. The Flying Accounting University is not a “Hochschule” or “Universität” in the understanding of the Gesetz über die Hochschulen im Land Berlin (Berliner Hochschulgesetz – BerlHG) . It does not issue academic grades. It is a project, which facilitates higher professional qualification.

Empacta e.V. ® is an association of firms and individuals, offering independent audit, tax, accounting and consulting services. Empacta e.V. itself does not provide any audit, tax or accounting services; its members do not constitute a national or international partnership. Each member is a separate entity and neither Empacta e.V. nor any member firm accepts responsibility for the activities, work, opinions or services of any other member.

Information according to the Consumers´ Dispute Settlement Act

There is no possibility and we have no intention to determine a dispute settlement procedure before a consumer arbitration board. However, the following is applicable to all users of this website:

Ownership warning

The free-of-charge and freely accessible content of this website have been created with a great diligence. The creators of this website, however, cannot be held liable for the correctness and up-to-datedness of the texts, created by different authors and uploaded to this website. The contributions convey the opinions of their authors and not necessarily of the operator of this website. The provision on free-of-charge and freely accessible content alone does not create any contractual relationship between the user and the operator of this website.

External links

This website is linked to the websites of third parties (“external links”). The operators of those websites are responsible for their own content. By linking this website to the external websites the operator of this website has therefore verified if this could lead to any legal violations. At the time of creating these links no legal violations were recognizable. The operator exercises no influence to the current and the future organization and content of the linked websites. Linking this website with external websites does not mean that the operator is getting an ownership of the content to which he is making references or links. It is not reasonable that the operator will permanently control the external links without any concrete reference on the legal violations in place. Should any legal violations be recognized, the external links will be immediately removed.

Copyright and ancillary rights

The content published on this website is subject to German copyright and ancillary copyright law. Any use not permitted by German copyright and ancillary copyright law requires the prior written consent of the provider or the respective rights holder. This applies in particular to the duplication, editing, translation, storage, processing or reproduction of content in databases or other electronic media and systems. Contents and rights of third parties are marked as such. The unauthorized reproduction or distribution of single pieces of content or entire pages is not permitted and is punishable by law. Should you register for an event, a workshop or a lecture, you are entitled to use the material as sole one time user. The presentation of this website and its content in third-party frames is only permitted with written permission.


The provider explicitly points out that data transmission on the Internet (e.g. when communicating by email) has security gaps and cannot be completely protected from access by third parties. The use of the contact data of the imprint for commercial advertising is explicitly not desired unless the provider has given his prior written consent or a business relationship already exists. Hereby the provider and all persons named on this website object to any commercial use and disclosure of their data.

Personal data

You can visit our website without providing personal information. Insofar as personal data (such as name, address or email address) is collected on our website, this is done, as far as possible, on a voluntary basis. This data will not be passed on to third parties without your explicit consent. If a contractual relationship is established between you and us, the content is to be modified or changed or you send us an inquiry, we collect and use your personal data, insofar as this is necessary for these purposes (inventory data). We collect, process and use personal data insofar as this is necessary to enable you to use the website (usage data). All personal data will only be stored for as long as it is necessary for the stated purpose (processing your request or processing a contract). Tax and commercial retention periods are taken into account. On a request from the responsible authorities, we may provide information about this data (inventory data) in individual cases, insofar as this is necessary for the purposes of law enforcement, security, to fulfill the statutory tasks of the constitutional protection authorities or the military shielding service or to enforce intellectual property rights.

Comment functions

We collect personal data when publishing content or commenting on an article or contribution only to the extent that you enable us to. When a comment is published, the email address you provided will be saved but not published. If you have not used a pseudonym when writing, your name will be published.


By voluntarily entering your email address in our newsletter and confirming it using a single opt-procedure, you declare your consent that you would like to receive our email newsletter or other invitations. You can object to this use of your email address at any time without incurring any costs other than the transmission costs according to the basic tariffs. You can unsubscribe from the newsletter at any time. An email address is sufficient to receive the newsletter. Additional voluntary information only serves to personalise the newsletter.

Data protection declaration for the web advertising service Google AdSense

This website uses Google AdSense, a web advertising service of Google Inc., USA (“Google”). Google AdSense uses so-called “cookies” (text files), which are saved on your computer and which enable an analysis of your use of the website. Google AdSense also uses the so-called “web beacons” (small invisible graphics) to collect information. By using the web beacon, simple actions such as visitor traffic on the website can be recorded and collected. The information generated by the cookie and / or web beacon about your use of this website (including your IP address) is transmitted to a Google server in the USA and stored there. Google will use this information to evaluate your use of the website with regard to the advertisements, to compile reports on website activity and advertisements for the website operator and to provide other services related to website and internet use. Google may also transfer this information to the third parties if this is required by law or if the third parties process this data on behalf of Google. Google will under no circumstances link your IP address with other Google data. You can prevent cookies from being saved on your hard drive and the display of web beacons by selecting “do not accept cookies” in your browser settings (in MS Internet Explorer under “Tools> Internet Options> Privacy> Settings”; in Firefox under “Tools> Settings> Privacy> Cookies”); however, please note that if you do this you may not be able to use the full functionality of this website. By using this website, you consent to the processing of data about you by Google in the manner and for the purposes set out above.

Data protection declaration for Google Maps from Google Inc.

This website uses the “Google Maps and Route Planner” function of Google Inc., 1600 Amphitheater Parkway, Mountain View, CA 94043, United States (“Google”) to display and calculate geographic information and directions. Google Maps allows data about your use of this website to be transmitted to Google, collected and used by Google. You can prevent such data transmission if you deactivate “Javascript” in your browser. In this case, however, no cards can be displayed. By using this website and not deactivating “Javascript” you declare your consent that you consent to the processing of your data by Google for the above purpose. You can find more information about how “Google Maps” and the route planner use your data, as well as Google’s privacy policy at: https://www.google.com/intl/de_de/help/terms_maps.html

Right to provide information

You have the right to require at any time for an immediate and free of charge information about the data collected about you. You have the right at any time to withdraw your consent to the use of your personal data provided with future effect. For information, please contact the provider using the contact details in the imprint.