This calculation tool has been carefully prepared, nevertheless please note that the calculations displayed by this tool may not be fully accurate, correct and/or complete and may be subject to changes as a result of changing legislation. No person should act or refrain from acting on the basis of the results of this tool without first obtaining specific legal and/or professional advice. VANEPS is in no way liable of any actions that might be taken by users of the calculation tool, or consequences as a result of using the calculation tool.