On the following pages we would like to provide you with some information that is important for you as a buyer or seller. We do not claim to be a perfect and comprehensive reference book - there is enough literature or portals on the internet for that. But there is some basic information you should know, and we would also like to encourage you to see and understand certain things in their respective context. Blanket statements, as can often be found in internet articles, are not always applicable to everything and everyone, which is why we assess issues in their respective overall context as well as in relation to possible consequences that may arise from them. In concrete terms, this means that certain circumstances may be perfectly acceptable for one person, while they are a criterion for exclusion for another. Our concern is to make you aware of these differences, and according to this understanding we will also advise you in order to work out the best possible solution for you.