General Terms and Conditions

General Terms and Conditions of Contract of Lapis Law and Tax Berufsausübungsgesellschaft mbH (Lapis-Kanzlei) for the Assignment for the Preparation of Private Tax Returns and Consent Declarations

Version 2.0, Status July 2025

§ 1 Scope

These General Terms and Conditions of Contract (hereinafter "GTC") apply exclusively to contracts concluded via the Taxfix platform.

§ 2 Scope and execution of the order

(1) The assignment of the Lapis Law and Tax Berufsausübungsgesellschaft mbH, Köpenicker Str. 122, 10179 Berlin (hereinafter referred to as "Lapis-Kanzlei") is limited to the provision of the following conclusively listed tax matters for the assessment period selected by the clients (hereinafter referred to as "Client") via the app of Taxfix SE (hereinafter referred to as "Taxfix")

a. Preparation of the income tax return

i. The main service obligation of Lapis-Kanzlei includes the preparation of the income tax return for one tax year in accordance with the personal information provided by the customer and the documents furnished by the customer.

ii. Furthermore, Lapis-Kanzlei offers, included in the price, to answer follow-up questions from the customer regarding the prepared income tax return within 30 days of its preparation, as well as to handle the electronic submission of the income tax return, once checked and approved by the customer, to the competent tax authority upon corresponding approval.

iii. Lapis-Kanzlei provides the services listed above exclusively on the basis of the information and documents provided by the customer in the Taxfix App. The customer assures that they will provide all personal data and documents relevant to the income tax return.

b. Consultation via Video Call (Consultation)

i. The main service obligation of Lapis-Kanzlei includes the consultation via video call in the context of an income tax return for one tax year, based on the personal information provided by the customer during or prior to the consultation. Specifically excluded are (i) the preparation of the tax return, (ii) comprehensive tax planning advice, or (iii) representation before tax authorities.

ii. Lapis-Kanzlei provides the services listed above exclusively on the basis of the information provided by the customer in the Taxfix App during the appointment booking process or in the consultation itself. The customer assures that they will provide all personal data and documents relevant to the income tax return.

(2) In connection with the services outlined above, Lapis-Kanzlei acts in its own name and independently of obligations to third parties, taking into account its professional duties of independence.

(3) The aforementioned activities expressly do not include any correspondence with tax authorities, other authorities and agencies or the review of incoming tax assessments. A power of attorney to receive is not granted to the tax authorities.

(4) As far as the customer wishes the execution of further activities not listed here, separate agreements are made.

(5) The order shall be executed in accordance with the principles of proper professional practice.

(6) Lapis-Kanzlei shall assume the facts stated by the customer, in particular figures, to be correct. Insofar as it discovers inaccuracies, it is obliged to point these out. The examination of the correctness, completeness and regularity of the documents and figures provided, in particular data and documents of the income tax return, is only part of the assignment if this has been agreed in writing.

(7) The order does not constitute a power of attorney for representation before authorities, courts and other bodies.

§ 3 Commencement of the contractual relationship, remuneration

(1) The remuneration of Lapis-Kanzlei by the customer is determined as follows upon acceptance of the engagement:

a. The remuneration of Lapis-Kanzlei by the customer for the preparation of the income tax return of the engagement is based on a flat fee, due upon acceptance of the engagement, in the amount of €140 in the case of a joint tax assessment and €90 for single assessment, in each case including the respectively applicable statutory value-added tax (VAT).

b. The remuneration of Lapis-Kanzlei by the customer for the Consultation is €50 à 15 minutes consultation.

The amount of the fee is based on the anticipated necessary effort for the tax advisory service and will be displayed to the customer before a SEPA direct debit mandate is granted. Fee invoices will only be sent upon request and exclusively as a PDF attachment via email to the customer. In this respect, the customer waives any requirement for written form and signature. Lapis-Kanzlei ensures that it has checked each individual fee invoice before sending.

(2) The contractual relationship between Lapis-Kanzlei and the customer is established upon acceptance by Lapis-Kanzlei, after the customer has granted a SEPA direct debit mandate and has placed the order for either the preparation of a private income tax return or for the performance of a consultation.The contractual relationship ends:

a. in the case of an engagement for the preparation of the income tax return: 30 days after the initial submission or provision of the tax return for the relevant tax year by Lapis-Kanzlei;

b. in the case of an engagement for the performance of a consultation: upon the complete provision of the consultation service (i.e., after the end of the telephone call).

(3) Lapis-Kanzlei may refuse the mandate for good cause even after the mandate has been awarded. Good cause, which entitles Lapis-Kanzlei to refuse, exists if Lapsi-Kanzlei cannot reasonably be expected to continue the contractual relationship until the agreed termination, taking into account all circumstances of the individual case and weighing the interests of both parties. This is particularly the case if

a. the customer knowingly withheld or falsified information and this information had an influence on the preparation of the tax return;

b. according to the information provided by the customer or further information, there is a risk of increased risk for money laundering or financing of terrorism;

c. the customer has made an affidavit;

d. there is a wage garnishment or garnishment of income tax;

e . insolvency proceedings have been filed or opened against the customer.

§ 4 Termination of the contract

The contract ends by fulfillment of the agreed services, by expiry of the agreed term or by termination. The contract shall not terminate upon the death or incapacity of the Client or, in the case of a company, upon its dissolution.
Lapis-Kanzlei is obligated to hand over to the customer everything that it receives or has received for the execution of the order and everything that it obtains from the agency. In addition, Lapis-Kanzlei is obligated to provide the customer with the necessary notifications, to provide information on the status of the matter upon request and to render account.
After termination of the client relationship, the documents are to be collected from Lapis-Kanzlei. Otherwise § 66 StBerG applies.

§ 5 Duties of the customer

The customer is obligated to cooperate to the extent necessary for the proper completion of the order. In particular, in the case of the preparation of the income tax return the customer shall provide Lapis-Kanzlei, without being requested to do so, with all documents required for the execution of the order in full and in good time so that Lapis-Kanzlei has a reasonable amount of time to process them. The same shall apply to the provision of information about all processes and circumstances that may be of significance for the execution of the order. In the case of the consultation, the customer has the particular obligation to disclose all relevant information and facts completely and truthfully during and/or prior to the conversation.The customer is obligated to take note of all written and verbal communications from Lapis-Kanzlei and to consult with Lapis-Kanzlei in the event of doubtful questions.
The customer is obliged to complete the identification process specified by Taxfix in the Taxfix App within 48 hours of placing the order. If the customer does not comply with this obligation or if the identification fails, Lapis-Kanzlei may withdraw from the contract.
The customer shall refrain from doing anything that could impair the independence of Lapis-Kanzlei or its vicarious agents.
The customer undertakes to pass on the results of Lapis-Kanzlei's work only with Lapis-Kanzlei's written consent, unless the consent to pass them on to a specific third party already results from the content of the order.
The customer is obligated and entitled to reproduce any copyrightable material (the "Material") only to the extent prescribed by Lapis-Kanzlei. The customer may not distribute the Material. Lapis-Kanzlei remains the owner of the rights of use. The customer shall refrain from doing anything that conflicts with Lapis-Kanzlei's exercise of the rights of use to the Material.

§ 6 Failure to cooperate and default of acceptance by the customer

If the customer fails to cooperate in accordance with § 3 or otherwise or defaults in accepting the service offered by Lapis-Kanzlei, Lapis-Kanzlei shall be entitled to set a reasonable deadline with the declaration that it will refuse to continue the contract after the deadline has expired. After unsuccessful expiry of the deadline, Lapis-Kanzlei may terminate the contract without notice (cf. No. 10 Para. 3). Lapis-Kanzlei's claim to compensation for the additional expenses incurred by it as a result of the delay or the customer's failure to cooperate as well as the damage caused shall remain unaffected, even if Lapis-Kanzlei does not make use of the right to termination.

§ 7 Third party involvement

Lapis-Kanzlei is entitled to involve employees and data processing companies for the execution of the order and to give these service providers access to facts to which the obligation to maintain confidentiality pursuant to § 2 relates, insofar as this is necessary for the utilization of the service (§ 62a StBerG). These third parties include Taxfix in particular - Lapis-Kanzlei is therefore released from the duty of confidentiality vis-à-vis Taxfix. Purely as a precaution, the client, by agreeing to these GTC, releases Lapis-Kanzlei from its duty of confidentiality towards Taxfix.
In addition, Lapis-Kanzlei is only authorized to commission further third parties with the corresponding express consent of the customer.
When using expert third parties and data processing companies, Lapis-Kanzlei shall ensure that they undertake to maintain confidentiality in accordance with § 5 para. 1..
Lapis-Kanzlei is entitled to provide general representatives and practice trustees with access to the reference files in the event of their appointment, analogous to Section 66 (2) StBerG.
Lapis-Kanzlei is entitled to appoint a data protection officer in fulfillment of its legal obligations. Insofar as the data protection officer is not already subject to the duty of confidentiality pursuant to § 5 para. 2, Lapis-Kanzlei shall ensure that the data protection officer commits to data secrecy upon commencement of his/her activities.
The customer gives Lapis-Kanzlei his express consent that Lapis-Kanzlei may transfer or assign its existing and future fee claims against the customer to a third party for collection. The third party may also be a person or association of persons that is not a tax advisor. The method of payment may be specified by Lapis-Kanzlei, provided that the customer does not incur any additional costs as a result.

§ 8 Confidentiality

Lapis-Kanzlei is obliged in accordance with the law (§ 323 Para.1 HGB, § 57 Para.1 StBerG, § 5 BOStB, § 203 StGB) to maintain secrecy about facts and circumstances which are entrusted to it or become known to it in the course of its professional activities, unless the customer releases it from this obligation to maintain secrecy..
The parties are permitted to use electronic media for the exchange and transmission of information and this form of communication does not in itself constitute a breach of any confidentiality obligations. The parties are aware that the electronic transmission of information (in particular by e-mail) involves risks (e.g. unauthorized access by third parties). Any modification of the documents sent electronically by Lapis-Kanzlei as well as any transfer of such documents electronically to third parties may only take place with the written consent of Lapis-Kanzlei.
The duty of confidentiality shall also apply to the same extent to the employees of Lapis-Kanzlei and shall continue to apply even after termination of the contractual relationship..
The duty of confidentiality shall not apply insofar as disclosure is necessary to protect Lapis-Kanzlei's legitimate interests. Lapis-Kanzlei is also released from the duty of confidentiality to the extent that it is obliged to provide information and cooperation under the terms and conditions of its professional liability insurance policy.
Statutory rights to information and to refuse to give evidence pursuant to § 102 AO, § 53 StPO, § 383 ZPO shall remain unaffected..
Lapis-Kanzlei may hand over reports, expert opinions and other written statements about the results of its activities to third parties only with the consent of the customer.
Lapis-Kanzlei shall be entitled to collect personal data of the customer and its employees by machine within the scope of the orders placed and to process such data in an automated file insofar as this is necessary for the performance of the contract. Lapis-Kanzlei may transfer this data to a service computer center for further order processing, insofar as it has obligated the latter to data protection within the framework of a legally prescribed order processing agreement.
Furthermore, there is no obligation to maintain secrecy insofar as this is necessary to carry out a certification audit in the Lapis-Kanzlei office and the persons working in this respect have in turn been instructed about their obligation to maintain secrecy. The client agrees that the certifier/auditor may inspect the client's file, which is filed and maintained by Lapis-Kanzlei..
Lapis-Kanzlei shall observe the confidentiality obligation when sending or transmitting documents, work results, etc. on paper or in electronic form. For his part, the customer shall ensure that he, as the recipient, also observes all security measures, that the papers or files forwarded to him are only received by the offices responsible for them.
This also applies in particular to fax and e-mail traffic. The appropriate technical and organizational measures shall be taken to protect the documents and files provided. Should special precautions beyond the normal scope have to be taken, a corresponding written agreement shall be made on the observance of additional, security-relevant measures, in particular whether encryption has to be carried out in e-mail traffic. Lapis-Kanzlei is not obligated to point out such risks to the customer and to offer solutions.

§ 9 Elimination of defects

The customer is entitled to have any defects remedied. Lapis-Kanzlei shall be given the opportunity to rectify the defect.
If Lapis-Kanzlei does not remedy the claimed defects within a reasonable period of time or if Lapis-Kanzlei refuses to remedy the defects, the customer may have the defects remedied by another party at Lapis-Kanzlei's expense or, at the customer's option, demand a reduction of the remuneration or rescission of the contract.
Lapis-Kanzlei may correct obvious inaccuracies (e.g. typing errors, arithmetical errors) at any time, also vis-à-vis third parties. Lapis-Kanzlei may correct other defects vis-à-vis third parties with the customer's consent. Consent is not required if legitimate interests of Lapis-Kanzlei take precedence over the interests of the customer.

§ 10 Liability, indemnification

Lapis-Kanzlei shall be liable for its own fault as well as for the fault of its vicarious agents. Insofar as a claim for damages by the customer is not subject to a shorter limitation period by virtue of law, it shall become statute-barred after three years from the time at which the claim arose.
The provisions made in paragraph 1 shall also apply to persons other than the customer, insofar as contractual relationships are also established between Lapis-Kanzlei and these persons by way of exception in individual cases..
The customer's claim against Lapis-Kanzlei for compensation for damage caused negligently in accordance with paragraph 1 shall be limited to EUR 4,000,000.00 (in words: four million EUR) if insurance cover exists to this extent.
Insofar as this is to be deviated from in individual cases, in particular if liability is to be limited to an amount less than that specified in Paragraph 3, a written agreement is required, which is to be prepared separately and handed over to the customer upon conclusion of the contract..
The customer undertakes to indemnify Lapis-Kanzlei against all claims as well as resulting obligations, damages, costs and expenses (in particular reasonable external legal fees) immediately upon first request, which result from the use of our work results by third parties and the disclosure was made directly or indirectly by the customer or at his instigation.

§ 11 Right of withdrawal

If the customer cancels this contract, Lapis-Kanzlei must repay all payments it has received from the customer, including delivery costs (with the exception of additional costs resulting from the fact that the customer has chosen a type of delivery other than the cheapest standard delivery offered by Lapis-Kanzlei), without delay and at the latest within fourteen days from the day on which Lapis-Kanzlei received notification of the cancellation of this contract. For this repayment, Lapis-Kanzlei shall use the same means of payment that the customer used for the original transaction, unless expressly agreed otherwise; in no case shall any fees be charged due to this repayment..
If the customer has requested that the services begin during the revocation period, the customer shall pay Lapis-Kanzlei a reasonable amount corresponding to the proportion of the services already provided up to the time the customer notifies Lapis-Kanzlei of the exercise of the right of revocation with respect to this contract compared to the total scope of the services provided for in the contract.
The right of withdrawal expires in the case of the order for the preparation of the private tax return when the tax advisor has fully performed the service or has already started to perform the service after the client has given his express consent to this and at the same time confirmed his knowledge that he loses his right of withdrawal upon full performance of the contract by the entrepreneur.

Sample cancellation form

(If the customer wants to cancel the contract, then he has to fill in this form and send it back to Lapis-Kanzlei).

To:

Lapis Law and Tax Berufsausübungsgesellschaft mbH

Köpenicker Str. 122

10179 Berlin

info@lapis-kanzlei.de

I/we (*) hereby revoke the contract concluded by me/us (*) for the provision of the following service (*)

Ordered on (*)/received on (*)
Name of consumer(s)
Address of consumer(s)
Signature of consumer(s) (only in case of paper communication)

Date

(*) Delete as applicable.

§ 12 Privacy

Lapis-Kanzlei will comply with the applicable data protection provisions and take measures in accordance with Art. 32 (4) DSGVO to ensure that persons under its control only process personal data on the instructions of the controller.
If the customer transfers personal data to Lapis-Kanzlei, the customer warrants that he is authorized to do so in accordance with the applicable provisions, in particular the provisions of data protection law. If the authorization results from the consent of the person concerned, the customer shall provide Lapis-Kanzlei with proof of consent without delay upon request. In the event of a violation, the customer shall indemnify Lapis-Kanzlei immediately upon first request against claims of third parties..
Further information on data protection can be found at https://www.lapis-kanzlei.de/datenschutz.

§ 13 Hand files, work results, rights of retention

Lapis-Kanzlei shall retain the manual files for a period of ten years after termination of the order. However, this obligation shall expire before the end of this period if Lapis-Kanzlei has requested the customer in writing to take receipt of the reference files and the customer has not complied with this request within six months of receiving them.
Hand files within the meaning of this provision include all documents that Lapis-Kanzlei has received from or on behalf of the customer on the occasion of its professional activities. However, this does not apply to correspondence between Lapis-Kanzlei and its customer and to documents that the customer has already received in original or copy, as well as to working papers prepared for internal purposes.
At the customer's request, at the latest after completion of the order, Lapis-Kanzlei shall return the hand files to the customer within a reasonable period of time. Lapis-Kanzlei may make and retain copies or photocopies of documents that it returns to the customer.
Lapis-Kanzlei may refuse to hand over the results of its work and the reference files until it has received payment of its fees and expenses. This shall not apply insofar as the retention would violate good faith according to the circumstances, in particular due to the relative insignificance of the amounts owed. Until defects asserted by the customer in due time have been remedied, the customer shall be entitled to withhold an appropriate part of the remuneration.
The provisions of this paragraph (§ 13) regarding the maintenance, retention, surrender, and withholding of client files apply primarily to engagements for the preparation of tax returns. In the case of pure consultation services via video call, as a rule, no client files subject to surrender within the meaning of § 66 of the German Tax Consultancy Act (StBerG) arise. Internal notes of Lapis-Kanzlei are not considered client files.

§ 14 Information in accordance with the Consumer Dispute Settlement Act

Lapis-Kanzlei is not legally obligated nor voluntarily willing to participate in a dispute resolution procedure.

§ 15 Applicable law, place of performance, place of jurisdiction

Only German law shall apply to the order, its execution and the claims arising therefrom.
The place of performance is the place of the professional establishment.
The place of jurisdiction is, as far as permissible, Berlin.

§ 16 Effectiveness in case of partial invalidity, amendments and additions

Invalidity or invalidity of individual provisions of this contract shall not affect the validity of the remaining provisions. They do not result in the invalidity or ineffectiveness of the entire contract.
Amendments and supplements to these terms and conditions of contract must be made in writing.