General Terms and Conditions

General Terms and Conditions of Lapis Law and Tax Berufsausübungsgesellschaft mbH (Firm) for engaging the Firm to handle tax matters via the Taxfix platform

Version 4.0, as of July 2026

§ 1 Scope of Application

These General Terms of Engagement (hereinafter the "Terms and Conditions") apply exclusively to contracts concluded via the platform operated by Taxfix SE, Köpenicker Str. 122, 10179 Berlin (hereinafter "Taxfix"). They apply both to individual engagements (one-off services) and to ongoing mandate relationships (continuing mandates), in particular the Expert Subscription and the Tax Office Assistance Subscription. Contracts that the Client concludes with Taxfix in the same order process are legally independent and are not governed by these Terms; those contracts are subject to Taxfix's General Terms and Conditions.

§ 2 Scope and Execution of the Assignment

The engagement of Lapis Law and Tax Berufsausübungsgesellschaft mbH, Köpenicker Str. 122, 10179 Berlin (hereinafter “the Firm”) is limited to handling the tax matters exhaustively listed in Appendix 1 (Scope of Services) for the tax assessment period selected by the Client via the Taxfix SE app (as defined in § 1). The exact scope of services is determined by the service description on the platform in effect at the time the order is placed, as well as by the program scope published on the platform (available at www.taxfix.de/programmbeschreibung). The program scope definitively determines which tax matters are covered by the order; matters outside the program scope are not covered by the order. Appendix 1 is made available to the Client during the ordering process prior to placing the order and becomes an integral part of the contractual relationship upon placement of the order. Beyond the limitations set by the scope of the program, and subject to any deviating provisions regarding individual services, matters relevant to criminal law or related to voluntary disclosure, as well as comprehensive tax planning advice, are not covered by the order.
In connection with the services set forth in Appendix 1, the Firm acts in its own name and independently of any obligations to third parties, while observing the professional duties of independence.
The services listed in Appendix 1 (Scope of Services) do not include any correspondence with tax authorities, other government agencies, or authorities, unless otherwise specified in Appendix 1. A power of attorney to receive correspondence will be granted to the tax authorities only to the extent that this is provided for in Appendix 1 or a separate power of attorney is granted and expressly agreed upon between the Firm and the Client.
If the Client wishes to have additional services performed that are not listed in Appendix 1, separate agreements will be made with the Firm and the Client.
The engagement will be carried out in accordance with the principles of proper professional practice.
The Firm will treat the facts provided by the Client, in particular numerical data, as accurate. If the Firm discovers any inaccuracies, it is obligated to point them out. Verification of the accuracy, completeness, and correctness of the documents and figures provided—in particular data and documents related to the income tax return—is only included in the engagement if this is agreed upon in writing.
The engagement does not constitute a power of attorney for representation before authorities, courts, or other bodies, unless otherwise specified in Appendix 1 or in a separate agreement.

§ 3 Commencement of the Retainer, Compensation

The amount of the Firm’s compensation (including the applicable statutory value-added tax) is set forth in the compensation agreement attached to these General Terms and Conditions in text form, which is clearly distinguished from the other agreements, in accordance with Section 4(1) StBVV (Appendix 2). Appendix 2 is made available to the Client during the ordering process prior to the assignment and becomes an integral part of the contractual relationship upon placement of the order.
The Firm’s fees for the services rendered within the scope of the engagement pursuant to § 2(1) in conjunction with Appendix 1 (Scope of Services) are calculated on a flat-rate basis in each case. The amount of these fees and the scope of services covered are set forth in Appendix 2 (Fee Agreement). Separate fee invoices will be sent to the Client only upon request and exclusively as a PDF attachment via email. The Client hereby waives any requirement for written form or a signature in this regard. The Firm ensures that it has reviewed each individual fee invoice before sending it.
A Client-Firm relationship is established when the Client places an order for a service pursuant to § 2(1) (Offer) during the ordering process and the Firm accepts it. The Firm is free to accept or decline the order. In particular, it will not accept an order in the cases specified in paragraph 5.
The order placed with the Firm and the conclusion of contracts with Taxfix take place during the same ordering process but are to be assessed as legally separate matters.
The Firm may terminate the contractual relationship even after the order has been placed for good cause. Good cause justifying termination by the Firm exists if, taking into account all circumstances of the individual case and weighing the interests of both parties, the Firm cannot reasonably be expected to continue the contractual relationship until the agreed-upon termination date. This applies in particular if
1. the Client has knowingly withheld or falsified information, and this information influenced the preparation of the tax return;
2. based on the Client’s statements or other information, there is an increased risk of money laundering or terrorist financing;
3. the Client has submitted an affidavit;
4. there is a wage garnishment or an income tax garnishment in effect;
5. insolvency proceedings have been filed against or initiated against the Client.

§ 4 Termination of the Contract

The contract terminates upon fulfillment of the agreed-upon services, upon expiration of the agreed-upon term, or upon termination. Specifically, the contractual relationship terminates:

in the case of an engagement to prepare an income tax return: 30 days after the first transmission of the tax return by the Firm to the tax authority or the first provision of the tax return to the Client for the relevant tax year, whichever occurs first;
in the case of an engagement to provide consulting services: upon the complete provision of the consulting services (i.e., after the conclusion of the telephone call).
In the case of the one-time Tax Office Assistance service: upon expiration of the service period specified in the service description on the platform (maximum of 6 months) or—if shorter—upon the complete provision of all commissioned individual services.
in the case of the Tax Office Assistance subscription: upon termination of the Client's corresponding Tax Office Assistance subscription with Taxfix. In this case, the contractual relationship ends because the technical infrastructure required to provide the ongoing support (platform, document exchange, communication channel) is no longer available upon termination of the subscription (condition subsequent). The contractual relationship is established as an ongoing Client relationship (continuing mandate); it has an initial term of twelve (12) months and is thereafter extended indefinitely unless terminated. The Client's right to terminate the mandate at any time independently of the subscription (Section 627 of the German Civil Code (BGB)), and the professional independence and personal responsibility of the Firm (Section 57 of the German Tax Consultancy Act (StBerG)), remain unaffected.
in the case of the Expert Subscription: upon termination of the Client's corresponding Expert Subscription with Taxfix. In this case, the contractual relationship ends because the technical infrastructure required to provide the ongoing support (platform, data exchange, expert chat, electronic retrieval of tax data) is no longer available upon termination of the subscription (condition subsequent). The contractual relationship is established as an ongoing Client relationship (continuing mandate); it has an initial term of twelve (12) months and is thereafter extended indefinitely unless terminated. Billing occurs in billing periods of twelve (12) months each. The Client's right to terminate the mandate at any time independently of the subscription (Section 627 of the German Civil Code (BGB)), and the professional independence and personal responsibility of the Firm (Section 57 of the German Tax Consultancy Act (StBerG)), remain unaffected.

Excluded from termination are individual services already commissioned and paid for that are completed by the Firm, as well as any continuing power of attorney for the electronic retrieval of tax data from the tax authorities; the terms and conditions of the separate power of attorney document apply exclusively to this power of attorney. Individual services already commissioned and paid for within this meaning are services separately commissioned outside the scope of the subscription (e.g. additional or prior assessment periods, Tax Office Assistance). With respect to the income tax return included in the subscription, the following applies: if the Client has already submitted the data required for its preparation and has thereby triggered processing, the Firm shall complete the return; if the subscription ends before such data has been submitted, no income tax return shall be prepared for the relevant billing period.

The contract does not terminate upon the death of the Client, the Client’s loss of legal capacity, or, in the case of a corporation, its dissolution.

Upon termination of the Client-Firm relationship, the documents must be picked up from the Firm. In all other respects, § 66 of the Tax Advisors Act (StBerG) applies. If, during the term of a continuing mandate, the Firm is no longer available for good cause, it shall inform the Client via Taxfix in a timely manner; in this case, Taxfix may suggest another suitable Firm to the Client. A Client-Firm relationship with the other Firm is established only with the Client’s express consent. The Firm shall cooperate in the transfer of the mandate to the extent permitted by professional regulations; it shall complete any individual services already commenced.

§ 5 Obligations of the Client

The Client is obligated to cooperate to the extent necessary for the proper execution of the engagement. In particular, the Client must, without being asked, provide the Firm with all documents necessary for the execution of the engagement in full and in a timely manner so that the Firm has an adequate amount of time to process them. The same applies to providing information regarding all events and circumstances that may be relevant to the execution of the engagement. In the case of consulting services, the Client is specifically obligated to disclose all relevant information and facts completely and truthfully during and/or prior to the consultation. The Client is obligated to take note of all written and oral communications from the Firm and to consult with the Firm in case of any questions or uncertainties.
The Client is obligated to complete the identification process specified by Taxfix in the Taxfix app within 48 hours of placing the order. If the Client fails to comply with this obligation or if the identification process fails, the Firm may withdraw from the contract or terminate a standing mandate for good cause. Taxfix performs the identification pursuant to Sections 10 and 11 of the Anti-Money Laundering Act (GwG) as well as the PEP/sanctions screening on behalf of the Firm by way of contractual outsourcing pursuant to Section 17(5) of the GwG; the Firm remains the party subject to the obligations under the GwG, and the measures are attributed to it as its own. The Firm will not begin processing the matter until the identification and screening have been successfully completed; no case data will be made available to the Firm prior to their completion. Re-identification is not required if the Client has already been identified in connection with another matter arranged through the app and the legal requirements continue to be met.
The Client must refrain from any action that could compromise the independence of the Firm or its agents.
The Client agrees to disclose the Firm’s work results to third parties only with the Firm’s written consent, unless consent to disclose such results to a specific third party is already implied by the scope of the engagement.
The Client is obligated and authorized to reproduce any copyrightable material (the “Material”) only to the extent prescribed by the Firm. The Client may not distribute the Material. The Firm retains ownership of the rights of use. The Client must refrain from any action that would prevent the Firm from exercising its rights of use with respect to the Material.
If the Client instructs the Firm to prepare an income tax return as part of a joint assessment with a spouse or registered domestic partner (hereinafter “Partner”), the Client represents and warrants that he or she is acting with the full consent, knowledge, and express authorization of the Partner and is authorized to provide all necessary personal data and tax information pertaining to the Partner. The Firm is entitled to rely on the existence of this authorization, provided there is nothing to the contrary. If the representation turns out to be incorrect, the Client shall immediately indemnify the Firm, upon first request, against all claims, damages, and costs arising therefrom. The Firm’s professional obligations under § 57 StBerG remain unaffected. In this case, the engagement agreement is concluded with both the Client and the partner; the release from the duty of confidentiality toward Taxfix (Section 8(1)) applies to both individuals. To the extent that the partner’s own power of attorney is required for the electronic retrieval of the partner’s tax data from the tax authorities, such power of attorney will be obtained separately.

§ 6 Failure to Cooperate and Default of Acceptance by the Client

If the Client fails to provide the cooperation required of him or her under § 5 or otherwise, or if he or she is in default of acceptance of the service offered by the Firm, the Firm is entitled to set a reasonable deadline with the declaration that it will refuse to continue the contract after the deadline has expired. Upon the fruitless expiration of the deadline, the Firm may terminate the contract without notice. This does not affect the Firm’s right to compensation for additional expenses incurred as a result of the Client’s delay or failure to cooperate, as well as for any resulting damages, even if the Firm does not exercise its right to terminate the contract. If a service is subject to a statutory or contractual deadline, the Client must provide the necessary documents and responses to inquiries in full and in a timely manner via the platform so that proper processing is possible; the applicable minimum lead times are specified in the respective service description.

§ 7 Involvement of Third Parties

The Firm is entitled to engage employees and data-processing companies to carry out the assignment and to grant these service providers access to information subject to the confidentiality obligation under § 8(1), to the extent necessary for the provision of the service (Section 62a StBerG). These third parties include, in particular, Taxfix. The Firm is therefore released from its duty of confidentiality toward Taxfix. As a purely precautionary measure, by agreeing to these Terms and Conditions, the Client releases the Firm from its duty of confidentiality toward Taxfix. This release from the duty of confidentiality may be revoked at any time with future effect; such revocation may result in the services not being provided via the platform, or not being provided to the same extent as before. Taxfix stores the data and documents exchanged via the platform on behalf of and in the name of the Client.
The Firm is authorized to commission other persons authorized to provide assistance in tax matters to handle individual services for the purpose of executing the engagement, to the extent necessary for the proper fulfillment of the engagement. The Firm remains responsible to the Client for the proper provision of the services and is liable for the negligence of the third parties engaged as it would be for its own negligence.
Furthermore, the Firm is authorized to engage additional third parties only with the Client’s express consent.
When engaging expert third parties and data processing companies, the Firm must ensure that they undertake to maintain confidentiality in accordance with § 8(1).
The Firm is entitled to grant general representatives and practice trustees, upon their appointment, access to case files in accordance with Section 66(2) StBerG.
The Firm is entitled to appoint a data protection officer in fulfillment of its legal obligations. Unless the data protection officer is already subject to the duty of confidentiality under Section 8(2), the Firm must ensure that the data protection officer commits to data confidentiality upon assuming their duties.
The Client grants the Firm his or her express consent for the Firm to transfer or assign its existing and future fee claims against the Client to a third party for collection. The third party may also be a person or association of persons who is not a tax advisor. The Firm may specify the payment method, provided that this does not result in any additional costs for the Client. To the extent that the service description on the platform so indicates, Taxfix joins the Firm’s fee claim against the Client as an additional debtor (assumption of liability). In this case, the Client pays the fee exclusively to Taxfix; the Client’s financial obligation corresponds to the total price shown on the platform. The assumption of liability does not release the Client from his or her debt to the Firm, but rather establishes an additional security in favor of the Firm. The Firm will not directly assert its fee claim against the Client as long as and to the extent that Taxfix fulfills the payment in accordance with the assumption of liability. For subscriptions, the fee claim accrues pro rata over the billing period (Appendix 2).

§ 8 Duty of Confidentiality

The Firm is obligated under applicable law (Section 323(1) of the German Commercial Code (HGB), Section 57(1) of the German Tax Advisors Act (StBerG), Section 5 of the German Tax Advisors Regulations (BOStB), and Section 203 of the German Criminal Code (StGB)) to maintain confidentiality regarding facts and circumstances entrusted to it or brought to its attention in the course of its professional activities, unless the Client releases it from this duty of confidentiality.
The parties are permitted to use electronic media to exchange and transmit information, and this form of communication does not, in and of itself, constitute a breach of any confidentiality obligations. The parties are aware that the electronic transmission of information (particularly via email) entails risks (e.g., unauthorized access by third parties). Any modification of documents sent electronically by the Firm, as well as any disclosure of such documents to third parties by electronic means, may only take place with the Firm’s written consent.
The duty of confidentiality applies to the same extent to the Firm’s employees and continues even after the termination of the contractual relationship.
The duty of confidentiality does not apply to the extent that disclosure is necessary to protect the Firm’s legitimate interests. The Firm is also released from the duty of confidentiality to the extent that it is obligated to provide information and cooperate under the terms of its professional liability insurance policy.
Statutory rights to refuse to provide information or testify under Section 102 AO, Section 53 StPO, and Section 383 ZPO remain unaffected.
The Firm may only provide reports, expert opinions, and other written statements regarding the results of its work to third parties with the Client’s consent.
The Firm is entitled to collect personal data of the Client and its employees electronically within the scope of the assigned mandates and to process such data in an automated file, to the extent necessary for the performance of the contract. The Firm may transfer this data to a data processing center for further processing, provided that it has obligated the data processing center to comply with data protection requirements under a legally required data processing agreement.
Furthermore, there is no duty of confidentiality to the extent that this is necessary for conducting a certification audit at the Firm’s offices and the persons involved in this process have, in turn, been instructed regarding their duty of confidentiality. The Client agrees that the certifier/auditor may inspect its case files—which are filed and maintained by the Firm.
The Firm must observe the duty of confidentiality when sending or transmitting records, documents, work results, etc., whether in paper or electronic form. For its part, the Client shall ensure that, as the recipient, it also observes all security measures to ensure that the papers or files forwarded to it are received only by the departments responsible for them.
This applies in particular to fax and email communications. Appropriate technical and organizational measures must be taken to protect the documents and files provided. Should special precautions beyond the normal scope be necessary, a corresponding written agreement regarding compliance with additional security-related measures must be entered into, in particular regarding whether encryption is required for email communications. The Firm is not obligated to inform the Client of such risks or to offer solutions.

§ 9 Rectification of Defects

The Client is entitled to have any defects remedied. The Firm must be given the opportunity to remedy the defects.
If the Firm fails to remedy the asserted defects within a reasonable period of time or refuses to do so, the Client may, at the Firm’s expense, have the defects remedied by another party or, at the Client’s discretion, demand a reduction in fees or rescission of the contract.
The Firm may correct obvious errors (e.g., typographical errors, calculation errors) at any time, including vis-à-vis third parties. The Firm may correct other defects vis-à-vis third parties with the Client’s consent. Consent is not required if the Firm’s legitimate interests take precedence over the Client’s interests.

§ 10 Liability, Indemnification

The Firm is liable for its own fault and for the fault of its vicarious agents.
The results of a consultation, in particular a video consultation, are provided to the Client in a short summary in text form. This summary in text form is authoritative for the content and scope of the advice given. Supplementary or deviating oral statements will be confirmed in text form at the Client's request.
The provisions of this Section 10 also apply vis-à-vis persons other than the Client insofar as, exceptionally, contractual relationships are also established between the Firm and such persons in an individual case.
The Client's claim against the Firm for compensation for damage caused negligently by the Firm or its vicarious agents is limited to EUR 4,000,000.00 (in words: four million euros), provided that insurance coverage exists to that extent. The limitation of liability applies solely to negligence; liability for intent remains unaffected. Excluded from the limitation of liability are claims for damages arising from injury to life, body or health. The limitation of liability applies to the entire activity of the Firm for the Client, in particular also to an expansion of the scope of the engagement; no renewed agreement on the limitation of liability is required in this respect. It further also applies vis-à-vis third parties insofar as they fall within the protective scope of the mandate relationship; Section 334 of the German Civil Code (BGB) is expressly not waived in this respect. Insofar as correspondingly high insurance coverage exists, the limitation of liability applies retroactively from the commencement of the mandate relationship or from the point in time of an increase in insurance coverage.
Individual contractual agreements on the limitation of liability take precedence over this provision but otherwise leave its validity unaffected. If liability is to be limited in an individual case to an amount lower than that stated in paragraph 4, a separately prepared written agreement is required, which shall be handed over to the Client upon conclusion of the contract.
Insofar as a claim for damages by the Client is not subject by law to a shorter limitation period, it becomes time-barred (i) three years from the point in time at which the claim arose and the Client obtains knowledge, or ought to have obtained knowledge without gross negligence, of the circumstances giving rise to the claim and of the identity of the debtor; (ii) irrespective of its accrual and of such knowledge or grossly negligent lack of knowledge, ten years from the point in time at which it arose. The period ending earlier shall be decisive.
The Client undertakes to indemnify the Firm, immediately upon first demand, against all claims and resulting obligations, damages, costs and expenses (in particular reasonable external legal fees) that result from the use of the Firm's work results by third parties, where the disclosure was made directly or indirectly by the Client or at the Client's instigation.

§ 11 Withdrawal Policy

Right of Withdrawal

The Client has the right to withdraw from the contract concluded with the Firm within fourteen (14) days without providing a reason. The withdrawal period is 14 days from the date the contract is concluded.

To exercise the right of withdrawal, the Client must notify Lapis Law and Tax Berufsausübungsgesellschaft mbH (Köpenicker Str. 122, 10179 Berlin, info@lapis-kanzlei.de) of their decision to withdraw from this contract by means of a clear statement (e.g., a letter sent by mail or an email). The Client may also exercise their right of withdrawal online using the provided withdrawal function (“Withdraw from Contract”). If the Client uses this function, we will immediately send the Client a confirmation of receipt on a durable medium (e.g., via email), which includes the content of the withdrawal notice as well as the date and time of receipt. The Client may use the attached model withdrawal form (Appendix 1), which the Firm additionally provides to the Client as a durable medium along with the confirmation email. Use of the form is not mandatory.

Consequences of Withdrawal

If the Client withdraws from the contract concluded with the Firm, the Firm must refund to the Client all payments received from the Client without delay and no later than fourteen (14) days from the date on which the Firm received notice of the withdrawal. We will use the same payment method the Client used for the original transaction to process the refund, unless expressly agreed otherwise with the Client; under no circumstances will the Firm charge the Client any fees in connection with this refund.

Special Notes

The Client’s right of withdrawal expires prematurely if the Firm has fully performed the service owed and has only begun performing the service after the Client has given their express consent and, at the same time, confirmed their awareness that they will lose their right of withdrawal upon full performance of the contract by the Firm.

If the Client also purchased a subscription during the same ordering process, this constitutes a separate contract and must be canceled separately; withdrawal of the one-time purchase contract does not automatically affect the subscription. Any contracts with Taxfix or another party, as well as any separate power of attorney, must also be canceled or terminated separately; they are subject to the respective terms and conditions applicable to them.

For plans with deferred payment, the fee will not be charged if the withdrawal is made within the withdrawal period. However, if the Client has expressly requested that the Firm begin providing the service before the expiration of the withdrawal period, and if the Client has already partially utilized the service up to the time of withdrawal, the Client owes the Firm reasonable compensation for the service provided up to the time of withdrawal (Section 357a(2) (BGB). Compensation for value is calculated based on the ratio of the scope of the service provided up to the time of withdrawal to the total scope of the service provided for in the contract.

Sample Withdrawal Form

(If the Client wishes to withdraw from the contract, they must complete this form and return it to the Firm.)

To:
Lapis Law and Tax Berufsausübungsgesellschaft mbH
Köpenicker Str. 122
10179 Berlin
info@lapis-kanzlei.de

I/we (*) hereby withdraw from the contract I/we (*) entered into for the provision of the following service (*)

Ordered on (*) / received on (*)
Name of the consumer(s)
Address of the consumer(s)
Signature of the consumer(s) (only for written notices)

Date

(*) Delete as appropriate.

§ 12 Data Protection

The Firm will comply with the applicable data protection regulations and, in accordance with Article 32(4) of the GDPR, take measures to ensure that persons under its authority process personal data only on the instructions of the controller.
If the Client transmits personal data to the Firm, the Client warrants that it is authorized to do so in accordance with applicable provisions, in particular those relating to data protection. If such authorization is based on the consent of the data subject, the Client shall provide the Firm with proof of consent immediately upon request. In the event of a violation, the Client shall immediately indemnify the Firm against any third-party claims upon first request.
Further information on data protection can be found on the Firm’s website. To the extent that Taxfix performs identification under the Anti-Money Laundering Act (GwG) and PEP/sanctions screening on behalf of the Firm (Section 5(2)), the associated data processing is carried out on the basis of contractual outsourcing pursuant to Section 17(5) GwG; details are set forth in the Firm’s privacy policy and Taxfix’s privacy policy.

§ 13 Case Files, Work Products, Rights of Retention

The Firm must retain the case files for a period of ten years following the termination of the engagement. However, this obligation expires even before the end of this period if the Firm has requested the Client in writing to take possession of the case files and the Client has not complied with this request within six months of receiving it.
Case files within the meaning of this provision include all documents that the Firm has received from or on behalf of the Client in the course of its professional activities. However, this does not apply to correspondence between the Firm and its Client, to documents that the Client has already received in original or copy form, or to working papers prepared for internal purposes.
Upon the Client’s request, no later than upon termination of the engagement, the Firm must return the case files to the Client within a reasonable period of time. The Firm may make and retain copies or photocopies of the documents it returns to the Client.
The Firm may refuse to return its work products and case files until it has been paid in full for fees and expenses. This does not apply if, under the circumstances—in particular due to the relatively minor nature of the amounts owed—such retention would violate the principle of good faith. Until defects timely reported by the Client have been remedied, the Client is entitled to withhold a reasonable portion of the compensation.
The provisions of this section (§ 13) regarding the management, retention, surrender, and withholding of Client files primarily apply to engagements for the preparation of tax returns. In the case of purely advisory services provided via video call, no Client files subject to surrender within the meaning of § 66 StBerG are generally created. Internal notes of the Firm are not considered Client files.

§ 14 Information Pursuant to the Consumer Dispute Resolution Act

The Firm is not legally obligated to participate in dispute resolution proceedings and is not willing to do so voluntarily.

§ 15 Governing Law, Place of Performance, Jurisdiction

German law applies exclusively to the engagement, its performance, and any claims arising therefrom.
The place of performance is the location of the Firm’s professional office.
The place of jurisdiction is, to the extent permitted, Berlin.

§ 16 Validity in the Event of Partial Invalidity, Amendments, and Additions

The invalidity or unenforceability of individual provisions of this contract shall not affect the validity of the remaining provisions. It shall not result in the invalidity or unenforceability of the entire contract.
If the Firm wishes to amend any or all provisions of these Terms and Conditions for a continuing mandate with future effect, the following shall apply:
1. Significant changes (in particular changes to the main subject matter of the engagement, material contractual obligations, or changes that shift the economic balance to the detriment of the Client) require the Client’s express consent. The Firm shall notify the Client of the planned change in writing at least six (6) weeks before the planned effective date and shall expressly point out the importance of the consent requirement. If the Client does not grant consent within the notification period, the Firm may terminate the engagement for cause at the next possible date; until then, the previous provisions shall continue to apply unchanged. Consent shall not be deemed to have been granted by mere silence.
2. For all other, non-material changes (in particular purely technical, organizational, or editorial adjustments, as well as expansions of the scope of services), the Firm shall notify the Client of the change in writing at least six (6) weeks before the planned effective date. If the Client does not expressly object to the change in writing within this period, the change shall be deemed accepted, provided that the Firm has expressly informed the Client of this consequence and of the Client’s right to object in the notification. If the Client objects, the Firm may terminate the engagement with due notice at the next possible date.
3. No notice is required for changes that take effect upon publication in the currently valid version of these Terms and Conditions, provided that the change (i) is necessitated by a change in the legal situation, in particular by amendments to laws or regulations, or by a ruling of the highest court issued after the conclusion of the contract; (ii) introduce new services that require a description in these Terms and Conditions, provided that this does not create any additional obligations for ongoing Client relationships; (iii) are of an editorial or clarifying nature and do not alter the substantive content of the provision in question; or (iv) are exclusively to the Client’s benefit and otherwise leave the structure of the contract unaffected.

Appendix 1 – Scope of Services

Scope of Services pursuant to Section 2(1) of the General Terms and Conditions between the Client and the Firm

A. Preparation of the Income Tax Return (One-Time Purchase)

Type: One-time purchase (single order)

Core Service: Preparation of the income tax return for one tax year based on the Client’s personal information and the documents provided. Includes responding to any inquiries regarding the prepared income tax return within 30 days of its completion.

Usage Limits: One (1) income tax return.

B. Expert Subscription (Subscription, Ongoing Retainer)

Type: Subscription (Ongoing Mandate)

Core Service: Ongoing income tax support: (a) ongoing preparation and filing of no more than one (1) income tax return per billing period for the designated tax year, including the ongoing receipt and processing of provided documents; (b) ongoing answers to tax questions via the Expert Chat. The completion of the tax return is an intermediate step, not the sole purpose. Fees are charged for the ongoing availability of services throughout the entire billing period (starting from the activation of the tax year workspace), regardless of whether the service is used. The next tax year is activated as soon as (a) the current tax return is completed and made available, (b) the Client notifies us that they do not wish to have the tax return prepared, or (c) the statutory filing deadline has expired. The statutory filing deadline is governed by Section 149 of the German Fiscal Code (AO); for taxpayers who are advised by a tax adviser, the extended deadline under Section 149(3) AO applies. Where there is no obligation to file a return (voluntary assessment / Antragsveranlagung), the end of the twelve (12) month period of the Tax-Year Workspace for the relevant assessment year shall apply in its place.

Usage Limits:

Expert chats: 2 per month. Unused quotas do not expire during the current billing period but are available on a cumulative basis.
Income tax return: 1 per billing period. The entitlement remains valid until it is used or expires due to completion, the Client’s waiver, or the expiration of the statutory filing deadline.

C. Consultation via Video Call (One-Time Purchase)

Type: One-time purchase (single order)

Core Service: Tax consulting via video call in connection with an income tax return for a tax year, based on the information provided when booking the appointment or during the consultation.

Usage Limits: One (1) consultation.

Not Included:

Matters spanning more than one tax return, or matters bordering on criminal law.
Planning advice; tax-structuring advice.

D. Tax Office Assistance (One-time purchase)

Type: One-time purchase (single order)

Core Service: Services related to a tax return previously filed via the platform for a specific tax assessment period:

Assessment notice review – comparison of the tax assessment notice with the submitted return and identification of any discrepancies.
Explanation of official correspondence – clear and understandable explanation of correspondence from the tax authorities regarding the relevant assessment period.
Draft objection – Drafting of an objection; submission is the sole responsibility of the Client; no representation, no responsibility for timely submission.
Expert chat – Answering tax-related questions regarding the tax assessment in question.

Usage Limits:

2 expert chat messages
2 explanations of official letters
1 review of the tax assessment
1 draft objection

Not Included:

Cases that, in substance, require the preparation of a new tax return;
Substantive review of assessment notices;
Review of advance payments and applications for reduction or waiver of late-filing penalties or advance payments;
Direct representation of the Client before the tax office.

Cooperation and Deadlines: Complete and timely provision of all documents via the platform (in particular, tax assessment notices and correspondence from the tax office). To ensure a timely draft objection, all documents must be fully available no later than 7 business days before the objection deadline expires; if received later, timely provision cannot be guaranteed, though reasonable efforts will be made. The Client must respond to inquiries from the Firm within 3 business days. The professional obligations to provide information and issue warnings (Section 57 StBerG) remain unaffected.

E. Tax Office Assistance (Subscription)

Type: Subscription (Ongoing Retainer)

Core Service: Services related to all tax assessment notices and official correspondence received during the subscription period regarding tax returns filed through the platform (tax assessment periods for the last four years):

Tax assessment review – Comparison of the tax assessment with the filed tax return and identification of discrepancies.
Explanation of official correspondence – clear and understandable summary of correspondence from the tax authorities regarding the relevant assessment period.
Draft objection – Drafting of an objection; submission is the sole responsibility of the Client; no representation, no responsibility for timely submission.
Expert chat – Answering tax-related questions regarding the relevant tax assessment.

Usage Limits:

4 expert chat messages
4 explanations of official letters
4 tax assessment reviews (1 per assessment period)
4 draft objections (1 per assessment period)

Values per billing period of the subscription.

Not Included:

Cases that, in substance, require the preparation of a new tax return;
Substantive review of assessment notices;
Review of advance payments and applications for reduction or waiver of late-filing penalties or advance payments;
Direct representation of the Client before the tax office.

Appendix 2 – Fee Agreement

– Flat Fee –

Fee Agreement between the Client and the Firm

For the Firm’s services pursuant to Section 2(1) of the General Terms and Conditions in conjunction with Appendix 1 (Scope of Services), the Client and the Firm agree on the following flat-rate fee, in each case including the applicable statutory value-added tax:
1. For the preparation of the income tax return (individual engagement): €140 in the case of joint filing and €90 for individual filing;
2. For each 15-minute consultation: €49,99;
3. For one-time tax office assistance: €60; and for a tax office assistance subscription: €70 per billing period.
4. For the Expert subscription, a flat fee per billing period of twelve (12) months in the amount of €100 for individual tax assessment and €150 for joint tax assessment.
Reimbursement of expenses is included in the flat fee.
The flat-rate fee is commensurate with the Firm’s services, responsibilities, and liability risk.
Note pursuant to Section 4(3) StBVV: The agreed-upon fee may differ from the statutory fee under the Tax Advisor Fee Regulation (StBVV); in particular, it may be lower or higher than the statutory fee.
Payment, settlement, and invoicing are governed by the General Terms and Conditions, in particular § 3 (Fee Invoices) and § 7(7) (Collection by Third Parties, Taxfix’s Assumption of Liability).