Important Disclaimer Regarding the Nature of the Material

This material is for informational and educational purposes only. It contains the author's interpretation of general provisions, official materials, and practical ways to organise a marketplace based on the sources available as of the indicated date. It does not constitute legal, tax, accounting, technical or investment advice, or an individual assessment of product, seller or platform compliance. It does not guarantee completeness or compliance for a specific implementation, as obligations depend on the actual business model, product categories, party status, sales countries, and current authority practices.

The material should not be the sole basis for business decisions, launching sales, approving products, or choosing settlement methods. Before implementing a solution in a specific business, verify the current legal position and - where the risk or business model requires it - obtain an individual assessment from a qualified lawyer, tax adviser, accountant, or product specialist. Publication or distribution of the material does not create an advisory relationship with its author. This disclaimer does not exclude liability that cannot be excluded under mandatory provisions.