Emilian Ege

Petunienweg 17A

81377 Munich

Phone: 1799311767

E-Mail: nxtup.team@gmail.com

Person responsible for content pursuant to Section 18(2) of the Media Services State Treaty (MStV): Emilian Ege

Notes:

Small business owners as defined in Section 19(1) of the German Value-Added Tax Act (UStG) have the option to choose whether they wish to pay value-added tax. If they decide not to pay value-added tax, they generally do not need a value-added tax identification number. If they do not have a value-added tax identification number, they are not required to include one in the legal notice. In addition, small business owners are often not registered in the commercial register, so no information is required in this regard either. However, if there is a registration or a VAT identification number has been issued, the relevant information must be provided. The template assumes that no VAT identification number is available and that the website operator is not registered in the commercial register. Furthermore, the template is based on a journalistic and editorial website, so the provider identification pursuant to Section 18(2) MStV has been included separately.