Terms and Conditions of Taxfix SE

Terms and Conditions of Taxfix SE

Preamble

The following terms and conditions (the "Terms") govern your access and use of the Apps, and any content, products and services made available by Taxfix SE, Köpenicker Str. 122, 10179 Berlin, Germany ("Taxfix", "we", "us", "our") via (i) either of the Apps or (ii) any websites and applications operated by third party cooperation partners (collectively, the "Services") to the customer of Taxfix (the “Customer”, “you”, “your”).

Throughout these Terms, all person-related terms such as “Customer” or “Tax Advisor” are to be understood as gender-neutral and inclusive of all individuals, regardless of gender identity. These Terms use such terms for simplicity only, without implying any specific gender.

These Terms are available in English and German.

By using our App, you agree to be bound by these Terms. Supplemental terms may apply to additional services, such as policies for an event, activity or campaign (the “Special Terms”). Any Special Terms will be disclosed to you in connection with the applicable additional services. Special Terms are in addition to, and shall be deemed a part of, these Terms.

1. Scope of Services

1.1. The Services of Taxfix comprise web and mobile applications (the “App“) and related services, which notably enable the Customer to prepare, file and submit their tax returns through the App, as well as to make use of further offers in financial matters and with regard to their tax returns.

1.2. For the calculation of a Customer‘s tax burden and any refund amount, the Customer may enter into a Service Agreement with Taxfix in accordance with Section 4 of these Terms and thereby prepare their tax return for submission via ELSTER, the digital portal used by the German tax authorities (“ELSTER”) using the Taxfix App (the “Service Agreement”). The preparation of the tax return takes place outside the App and only using the data provided by the Customer in the App. In the App, each Customer must provide certain relevant data and information necessary to prepare his/her tax return. Using this data, Taxfix will provide the Customer with a completed tax return via the App when the Customer clicks on the designated button in the App.

1.3. Taxfix also offers the Customer the option of authorizing Taxfix to submit the tax return to the tax authorities via ELSTER.

1.4. Notwithstanding the provisions in these Terms, none of Taxfix's services include or constitute services subject to authorization under the German Tax Consultancy Act (Steuerberatungsgesetz - StBerG) or the Legal Services Act (Rechtsdienstleistungsgesetz - RDG), nor does Taxfix claim to offer such services. The App is programmed in such a way that the calculation of the tax burden works fully automatically, with the proviso that the Customer has the option of correcting input errors manually before the Customer authorises Taxfix to submit the tax return to the tax authorities.

1.5. Provided that a Service Agreement is concluded, Taxfix will verify the identity of the Customer and their entered data, in compliance with the legal obligations. To do this, Taxfix utilizes a fast and secure electronic identification system. This allows the customer to verify their identity online by capturing a photo of a German national ID card or other appropriate official identification documents and additionally confirming their identity with a self-portrait (selfie).In addition, a Customer may be subject to further statutory notification and cooperation obligations.

2. Rights of use to the App

2.1. If these Terms are concluded between the Customer and Taxfix, Taxfix will create a customer account for the Customer immediately after the conclusion of the contract.

2.2. Taxfix grants the Customer a free, non-exclusive, non-sublicensable, revocable and non-transferable right to use the App for personal use for the duration of the period of use (the "Right of Use"). The Customer is obliged not to use the App for purposes other than those agreed in the Terms and/or to misuse it. The Customer undertakes to refrain from any manipulation of the App.

2.3. The Right of Use applies to all updates, upgrades and new versions of the App. Taxfix reserves the right, without prior notice, to change any information in the App, including, but not limited to, revising and/or deleting features or other information. All rights, title and interest not expressly granted herein are reserved by Taxfix and/or Taxfix licensors.

2.4. The Customer may not modify, alter, adapt, reproduce, distribute, sublicense, reverse engineer, disassemble, create derivative works from, decompile or otherwise exploit the source code of the App. The Customer may not use any of the information provided in the App commercially or use the App for the benefit of another company. Taxfix reserves the right, in its sole discretion, to refuse service or terminate customer accounts if the Customer's conduct violates applicable law, these Terms or Taxfix's interests.

3. Use of the Document Manager

3.1. Taxfix provides Customers with the option to upload, store, and manage documents relevant to their tax return in digital form free of charge within the App (the “Document Manager”). Uploaded documents (the “Docs”) are stored on servers located in Germany and are transmitted via an encrypted connection.

3.2. Taxfix does not guarantee the uninterrupted availability or usability of the Document Manager. Taxfix reserves the right to suspend or permanently discontinue the Document Manager at any time for technical or operational reasons.

3.3. All Docs uploaded by the Customer remain the property of the Customer. Customers are responsible for ensuring that Docs do not violate applicable law, third-party rights, or public morals. This includes, but is not limited to, uploading copyrighted works without authorization, offensive or defamatory content, and any form of illegal software.

3.4. By uploading documents, the Customer grants Taxfix the necessary rights of use to provide the Services associated with the App.

3.5. Customers are responsible for:

a. all Docs stored in the Document Manager,

b. ensuring they have all necessary rights to the content, and

c. complying with applicable laws and protecting third-party rights.

3.6. The Customer agrees that Taxfix may process the uploaded content in accordance with the Taxfix Privacy Policy as part of the use of the Document Manager.

3.7. Taxfix reserves the right to suspend or terminate access to the Document Manager at any time and at its sole discretion if:

a. there is a breach of these Terms,

b. the use of the Services could pose a risk of harm or loss to Taxfix or third parties, or

c. these Terms are terminated.

3.8. Taxfix reserves the right to set a maximum storage limit for each Customer. It is prohibited to upload executable files or files containing malware or other harmful content.

4. Service Agreement

4.1. By clicking on the designated button in the App, a Service Agreement is concluded between the Customer and Taxfix for the complete calculation of the Customer's tax burden and any refund amount as well as the provision of a completed tax return based on the Customer's entries.

4.2. The Customer owes Taxfix a one-off fee.

5. Taxfix+ Service

5.1. By clicking on the designated button in the App, the Customer enters into a subscription agreement ("Taxfix+") with Taxfix. Taxfix+ grants recurring benefits, including an annual submission credit for one income tax return ("Submission Credit"). Detailed information about Taxfix+ benefits is available in the App.

5.2. Each Taxfix+ cycle covers twelve (12) months (the “Taxfix+ Cycle”) and includes one Submission Credit for the filling of an income tax return for a single assessment period i.e. one calendar year (“Assessment Period”).

5.3. If the Customer submits an additional tax return during a Taxfix+ Cycle for another Assessment Period (an “Additional Submission”), a discounted rate (the “Discounted Fee”) is due immediately upon submission, as displayed in the App.

5.4. If a new tax year for a new Assessment Period becomes available for submission during an onging Taxfix+ Cycle, the Customer may submit this tax return already before the end of the current Taxfix+ Cycle (an “Early Submission”) and thereby extends Taxfix+ early. In such case, the current Taxfix+ Cycle ends upon the Early Submission and a new Taxfix+ Cycle begins. Otherwise, Taxfix+ is renewed upon expiry of the current Taxfix+ Cycle as set out in Section 5.5.

5.5. Taxfix+ initially covers a twelve (12) month term (the “Initial Term”). Following the Initial Term, Taxfix+ converts to an indefinite term with automatically renewing Taxfix+ Cycles of 12 months (the “Term”), unless terminated by the Customer or Taxfix. The Initial Term or any Taxfix+ Cycle may be shortened pursuant to Section 5.4 by the submission of an Early Submission. In such case, a new Taxfix+ Cycle begins upon the submission of the Early Submission.

5.6. Taxfix or the Customer may terminate Taxfix+ at any time after the Initial Term with a one (1) month’s notice, with the Customer providing notice via the App.

6. VAT Essentials

6.1. By clicking on the corresponding area in the app, the customer concludes a contract with Taxfix for the use of VAT Essentials (‘VAT Essentials’). As part of VAT Essentials, Taxfix provides the customer with a software solution for advance VAT returns, ongoing bookkeeping, document management and archiving. This is the main contractual service. Based on this, Taxfix enables the technical transmission of advance VAT returns. Taxfix is responsible for the technical availability of the tool (99% on an annual average), not for the tax success of the return. The VAT Essentials offer is aimed exclusively at natural persons who act as entrepreneurs within the meaning of Section 14 of the German Civil Code (BGB) in the course of their commercial or self-employed activities.

6.2. The customer remains solely responsible for submitting the USt-VA to the tax authorities. Taxfix does not make any payments to the tax authorities on behalf of the customer. The customer is solely responsible for settling any tax liabilities that have been assessed or declared (in particular advance VAT payments).

6.3. Taxfix or the customer may terminate VAT Essentials at any time at the end of the current billing month. The customer can terminate the service directly via the app.

7. Use of Offers from Independent Tax Advisors

7.1. Taxfix provides a platform through the App that enables the customer to enter into a contract with the tax advisor and to communicate with them (the "Platform"). Taxfix furthermore satisfies the tax advisor's claim for fee payment against the customer and, to that extent, releases the customer from the tax advisor's fee claim ("Expert Service", "Expert Consultation" and "Tax Office Support").

7.2. The Tax Advisor is a person authorised to provide assistance in tax matters. When using the services of independent Tax Advisors, a separate and independent engagement relationship is established between the customer and the Tax Advisor in addition to the contract with Taxfix. The Tax Advisor's general terms and conditions and privacy policy apply, which are presented to the customer separately for acknowledgement and consent during the booking process. Any such agreement is concluded exclusively between the Tax Advisor and the customer and includes the agreement on remuneration (the "Fee").

7.3. The Tax Advisor is solely responsible for the performance of the service. Taxfix assumes no responsibility or liability for the actions, products and content of third-party providers, nor for the quality, safety or legality of the services offered by third-party providers. The provisions of Section 14 of these Terms remain unaffected.

7.4. To the extent that the customer uses the services of Tax Advisors, the customer instructs Taxfix to transmit the tax-related data required for the respective service provision to the assigned Tax Advisor. At the same time, the customer consents to this data transmission and releases the Tax Advisor from their professional duty of confidentiality towards Taxfix, insofar as this is necessary for the provision of the services through the App.

7.a. Use of the Expert Service

7.a.1. By clicking on the designated button in the App, the customer and Taxfix conclude a further agreement on the use of the Expert Service under these terms and conditions.

7.a.2. For the use of the Expert Service, the customer owes Taxfix a fee (the “Expert Service Fee”). The Expert Service Fee is generally calculated based on the amount of the customer's tax refund but shall be at least the minimum fee displayed in the App (the “Minimum Fee”). The Expert Service Fee includes the settlement of the Tax Advisor's Fee claim against the customer.

7.a.3. If the customer authorizes Taxfix to submit their tax return to the tax authorities, the amount of the Expert Service Fee is based on the percentage of the received tax refund shown in the App, including statutory VAT, for the tax year selected by the customer (the “% Fee”). The % Fee becomes due as soon as the tax authority has issued the customer's tax assessment notice. Should the tax assessment notice not be issued within 150 days of the conclusion of the Platform Agreement, the Minimum Fee will become due instead at the end of this period.

7.a.4. If the customer does not authorize Taxfix to submit their tax return to the tax authorities, the amount of the Expert Service Fee is based on the % of the calculated, expected tax refund shown in the App, including statutory VAT, for the tax year selected by the customer (the “Alternative % Fee”). The Alternative Percentage Fee becomes due three weeks after the completed tax return is made available in the App.

7.a.5. Insofar as the % Fee or the Alternative % Fee does not exceed the Minimum Fee, the Minimum Fee shall become due.

7.b. Use of the Expert Advice via Video Call

7.b.1. By clicking on the designated button in the App, the customer and Taxfix conclude a further agreement on the use of the Expert Consultation via video call (“Expert Advice”), subject to these terms and conditions.

7.b.2. For the use of the Expert Advice, the customer owes Taxfix a fee in the amount specified in the App (the “Expert Advice Fee”). The Expert Consultation Fee includes the settlement of the Tax Advisor's Fee claim against the customer.

7.b.3. With the purchase, the customer acquires a non-refundable option for the Expert Advice with the Tax Advisor. This option must be redeemed by scheduling an appointment within twelve (12) months of the purchase date (the “Validity Period”). Unused options are forfeited without replacement upon expiry of the Validity Period.

7.b.4. The Expert Advice Fee becomes due for payment 48 hours before the start of the scheduled consultation appointment. Free rescheduling of a confirmed appointment is possible up to 48 hours before its start, subject to availability. In the event of rescheduling or cancellation less than 48 hours before the start of the appointment, or in the case of a no-show by the customer for the scheduled appointment, the Expert Advice Fee will be due in full. The booked option is considered fully used in these cases.

7.b.5. Taxfix's obligation consists of providing this option by immediately enabling the necessary functionalities for managing and booking the Expert Advice.

7.b.6. The customer may select an appointment time in the App prior to purchase. Taxfix endeavours to offer flexible appointment availability but cannot guarantee specific time slots. The Expert Consultation is conducted via video call and serves the purpose of providing orientation and answering individual tax-related questions within the scope of services set out in the service description. It does not include the preparation of tax returns, comprehensive tax planning advice or representation before tax authorities. The customer is solely responsible for ensuring that they have access to an internet-enabled device with a functioning camera and microphone, a sufficient internet connection, and an up-to-date web browser or any other software that may be required.

7.c. Use of the Tax Office Support One-Time Service

7.c.1. Taxfix offers customers the option, through the App, to use a Tax Office Support One-Time Service, which comprises the review of tax assessment notices, the explanation of official correspondence from the tax office, the preparation of draft objections, and expert tax consultation via chat. The Tax Office Support One-Time Service relates in each case to a single tax return for a specific assessment period that was previously submitted through the App.

7.c.2. The Tax Office Support One-Time Service includes, in particular, the following services in relation to the selected assessment period:

(a) Assessment notice review — Review of the tax assessment notice by the Tax Advisor for discrepancies from the submitted tax return;

(b) Explanation of official correspondence — Clear explanation of correspondence from the tax office relating to the relevant assessment period;

(c) Draft objection — Preparation of a draft objection against the tax assessment notice by the Tax Advisor. The customer is solely responsible for filing the objection with the competent tax office in a timely manner. Neither Taxfix nor the Tax Advisor shall be liable for the late or omitted filing of the objection by the customer;

(d) Expert chat — Opportunity for tax consultation via chat with the Tax Advisor on questions relating to the relevant tax assessment notice.

7.c.3. The Tax Office Support One-Time Service does not include, in particular:

(a) matters of criminal tax relevance or matters close to a voluntary disclosure, in particular the subsequent reporting of undeclared income or the correction of multiple assessment periods;

(b) cases that are tantamount to the re-preparation of the tax return, in particular where the information provided by the customer underlying the tax return was materially incomplete or incorrect;

(d) applications for the reduction or waiver of late filing penalties as well as the reduction of advance tax payments;

(e) direct representation of the customer before the tax office.

7.c.4. For the Tax Office Support One-Time Service, the customer owes Taxfix a one-time fee. The amount of the fee is determined by the price list displayed in the App at the time of conclusion of the contract. The fee is due upon conclusion of the contract.

7.c.5. The Tax Office Support One-Time Service ends upon expiry of the service duration specified in the service description (no more than six months), or — if earlier — upon the complete provision of all commissioned individual services.

7.c.6. The provision of the Tax Office Support One-Time Service requires the complete and timely submission of all necessary documents by the customer through the App, in particular the transmission of the tax assessment notice and any correspondence from the tax office. In order to ensure the preparation of the draft objection before the expiry of the objection deadline, all required documents must be uploaded in full in the App no later than seven business days before the expiry of the objection deadline. If the required documents are received after this date, Taxfix cannot guarantee that the draft objection will be made available before the expiry of the objection deadline. If the Tax Advisor raises follow-up questions to the customer in the course of service provision, the customer is expected to respond to these within three business days through the App. Taxfix will notify the customer of outstanding follow-up questions through the App.

7.d. Use of the Tax Office Support Subscription

7.d.1. Taxfix offers customers the option, through the App, to use the Tax Office Support on a subscription basis. The scope of the Tax Office Support Subscription generally comprises the services described in Section 7.c.2; however, it is not limited to a single assessment period but extends to all tax assessment notices and official correspondence received during the term of the Tax Office Support Subscription in connection with tax returns submitted through the App.

7.d.2. Upon conclusion of the Tax Office Support Subscription, a continuing engagement relationship (standing mandate) is established between the customer and the Tax Advisor in addition to the contract with Taxfix. The Tax Advisor's general terms and conditions and privacy policy shall apply. The standing mandate ends automatically upon termination of the Tax Office Support Subscription (condition subsequent), subject to the provisions below regarding the completion of ongoing individual services. The customer's right to terminate the engagement relationship with the Tax Advisor independently of the Tax Office Support Subscription at any time (Section 627 of the German Civil Code) remains unaffected.

7.d.3. The exclusions set out in Section 7.c.3 apply accordingly.

7.d.4. For the Tax Office Support Subscription, the customer owes Taxfix a recurring fee. The amount of the fee, the billing period and the payment terms are determined by the price list displayed in the App at the time of conclusion of the contract. The fee is due at the beginning of each billing period.

7.d.5. The Tax Office Support Subscription has an initial term of twelve (12) months. Upon expiry of the initial term, the Tax Office Support Subscription is extended for an indefinite period.

7.d.6. During the initial term, the customer may terminate the Tax Office Support Subscription with effect from the end of the initial term. Termination may be effected through the App. After expiry of the initial term, the customer may terminate the Tax Office Support Subscription at any time with effect from the end of a calendar month.

7.d.7. Should the Tax Advisor no longer be available during the term of the Tax Office Support Subscription, Taxfix will use its best efforts to assign a replacement Tax Advisor to the customer within thirty (30) business days. The customer will be informed accordingly and must separately consent to the engagement relationship with the replacement Tax Advisor. Should Taxfix be unable to assign a replacement Tax Advisor, the customer shall have the right to terminate the Tax Office Support Subscription for cause.

7.d.8. The provisions of Section 7.c.6 apply accordingly.

7.d.9. If the customer terminates the engagement relationship with the Tax Advisor independently of the Tax Office Support Subscription (Section 627 of the German Civil Code), the provisions of Section 7.d.7 apply accordingly. If no replacement Tax Advisor can be assigned, the customer shall have the right to terminate the Tax Office Support Subscription for cause.

8. Fees and Payment Terms

8.1. The type, scope and amount of the fees owed for the respective services as well as the respective scope of services are determined by the price and service description displayed in the App at the time of conclusion of the contract, unless otherwise stipulated in these Terms. All fees are inclusive of the applicable statutory value added tax, unless otherwise indicated in the App. The applicable payment terms — in particular due dates, billing periods and payment methods — are displayed to the customer in the App prior to conclusion of the contract, unless otherwise stipulated in these Terms. The price and service descriptions displayed in the App form an integral part of the respective contract.

8.2. One-time fees are generally due upon conclusion of the contract.

8.3. Recurring fees (subscriptions) are due at the beginning of each billing period, unless otherwise stipulated in the product-specific provisions.

8.4. The customer authorises Taxfix to collect the respective amount due by SEPA direct debit using the bank details provided by the customer in the App. Other payment methods offered in the App remain unaffected.

8.5. If a direct debit authorised by the customer cannot be honoured for reasons attributable to the customer (in particular insufficient funds or the provision of incorrect bank details), Taxfix will charge a processing fee of EUR 5.00. This fee serves to cover the average costs incurred for the processing of returned direct debits (in particular bank charges and administrative expenses). The customer retains the right to demonstrate that no damage was incurred or that the damage was substantially lower.

8.6. To the extent that a fee includes services of independent third-party providers (in particular Tax Advisors, tax experts), the fee paid by the customer to Taxfix also includes the discharge of the fee claim of the respective third-party provider against the customer. The customer does not owe any additional remuneration to the third-party providers for the contractually agreed service.

8.7. Credits, discounts and reductions apply only to the specified scope of services and period. They are non-transferable, non-redeemable and expire upon termination of the respective contract, unless otherwise agreed.

8.8. To the extent that Taxfix offers a free or discounted trial period ("Trial Period"), its duration and conditions are determined by the description in the App. Upon expiry, the Trial Period automatically converts into the paid subscription selected by the customer, unless the customer cancels through the App before the Trial Period expires. During the Trial Period, access to certain features may be restricted.

9. Pre-Filled Tax Return with activation code (Freischaltcode)

9.1. Taxfix offers Customers the opportunity, free of charge, to retrieve the Customer’s personal data deposited with the competent tax authority for the preparation of a tax return (the “Pre-Filled Tax Return”).

9.2. The Pre-Filled Tax Return is only possible if the service is available in the App. In particular, this means that it may not be possible to retrieve individual tax years.

9.3. For the Pre-Filled Tax Return, the Customer must authorise Taxfix to retrieve the data (the “Power of Attorney”). The Power of Attorney is valid for an unlimited period of time and can be revoked at any time without any formal requirements. For the Power of Attorney, the Customer must provide their personal data in the App, in particular name, date of birth and tax identification number. The Customer should then receive an activation code (Freischaltcode) from the competent tax authority by post within 10 to 14 days.

9.4. The Customer must enter the activation code (Freischaltcode) in the App within 90 days. If and insofar as the activation is complete and successful, Taxfix will also provide the Pre-Filled Tax Return.

9.5.In the following year, Taxfix automatically retrieves the Customer's personal data deposited with the competent tax authority in order to simplify the preparation of a tax return for the Customer as part of the Pre-Filled Tax Return.

9.6. Taxfix assumes no liability or warranty for the availability and accuracy of the Pre-filled Tax Return. Taxfix assumes that the data provided by the tax authority is correct. Therefore, it is necessary that the Customer carefully checks the data of the Pre-Filled Tax Return available in the App before the Customer authorises Taxfix to file the tax return.

10. Digital Pre-Fill with professional firm

10.1. In cooperation with an external professional firm (the "Firm"), Taxfix offers Customers the opportunity to receive relevant data for a tax return digitally in the App (“Digital Pre-Fill”).

10.2. Digital Pre-Fill is only possible if the service is offered in the App. In particular, this means that it may not (yet) be possible to retrieve data for individual tax years.

10.3. For Digital Pre-Fill, the Customer authorises the Firm to retrieve the Customer’s personal data available held by the competent tax authority via the App (the “Power of Attorney of the Firm”). The general terms and conditions of the Firm apply to the Power of Attorney of the Firm. The Power of Attorney of the Firm also includes the forwarding of data from the Firm to Taxfix. The Power of Attorney of the Firm is valid for an unlimited period of time and can be revoked at any time without any formal requirements. The Firm reserves the right to delete the Power of Attorney of the Firm if the Customer no longer uses Digital Pre-Fill in the App.

10.4. Taxfix uses the data retrieved by the Firm for the preparation of the tax return as part of the Digital Pre-Fill. Taxfix assumes no liability or warranty for the availability and accuracy of the Digital Pre-Fill. Taxfix assumes that the data provided by the Firm to Taxfix is correct. Therefore, it is necessary that the Customer carefully checks the transmitted data available in the App before the Customer authorises Taxfix to file the tax return.

11. Intellectual Property

11.1. All content, (including logos, pictures, videos, graphics and text) related to the Services and published via the App is in particular protected as trademarks or protected by copyright and, as between you and Taxfix, is the sole property of Taxfix. You may not imitate, modify, use, reproduce, distribute, alter or otherwise use such content, whether for private or commercial purposes, without our prior written consent. Statutory provisions remain unaffected.

11.2. Taxfix does not claim ownership of the content that Customers provide to Taxfix (the "User Content"). Taxfix reserves the right to remove or disable access to any User Content without cause that, in Taxfix’s sole discretion, violates the terms of this agreement or compromises the integrity or security of the App or Services.

12. Data Privacy

You can view Taxfix’s Privacy Statement here .

13. Duties and Obligations of the Customer

13.1. The customer is obliged to provide all information, data, receipts and documents that they make available to Taxfix in the course of using the App or individual services in a truthful, complete, up-to-date and timely manner. This applies regardless of whether the data is entered manually, uploaded or transmitted via automated processes (e.g. pre-filled tax return, digital receipt retrieval, text recognition features).

13.2. To the extent that data is captured or pre-filled automatically, the customer is responsible for reviewing and, where necessary, correcting such data prior to approval, submission or transmission. Automatically captured data does not constitute verified information from Taxfix.

13.3. Calculations by the App — in particular estimated refund amounts or additional tax payments — are non-binding estimates based on the data provided by the customer and the current tax legislation. The actual tax assessment is the sole responsibility of the competent tax authority. Taxfix does not provide any guarantee in this regard.

13.4. The customer is solely responsible for compliance with the tax and commercial law obligations applicable to them, in particular — where applicable — the principles for the proper maintenance and storage of books, records and documents in electronic form (GoBD). Taxfix does not review the customer's entries and receipts for substantive accuracy.

13.5. Taxfix assumes no responsibility for damages, additional tax payments, late filing penalties or other disadvantages attributable to inaccurate, incomplete or late information provided by the customer. Liability shall otherwise be governed by Section 14.

13.6. If the customer commissions a tax service through the App that relates to or is based on a joint assessment with their spouse or registered civil partner (hereinafter "Partner"), the customer represents and warrants upon placing the order that they are acting with the full consent, knowledge and express authorisation of the Partner and are entitled to transmit all personal data and tax-related information of the Partner required for this purpose. Neither Taxfix nor the commissioned Tax Advisor is obliged to independently verify the existence of such authorisation or to contact the Partner separately.

14. Liability and Warranty

14.1. Taxfix shall be liable without limitation in case of intent or gross negligence, for injury to life, limb or health, in accordance with the provisions of the German Product Liability Act (Produkthaftungsgesetz) and to the extent of a guarantee assumed by Taxfix.

14.2. In the event of damage to property or financial loss caused by Taxfix due to slight negligence, Taxfix shall only be liable for damages arising from violation of material contractual obligations, and to the extent, such damages were foreseeable at the time of conclusion and typical for the contract. Material contractual obligations are those obligations, whose fulfilment enables the proper execution of the contract itself and on which the Customer may regularly rely. The foreseeable and contract-typical damage shall not exceed the contract value of one year.

14.3. Insofar as Taxfix provides services free of charge, liability for damages caused by slight negligence is excluded. In all other respects, liability is governed by Section 14.1.

14.4. All further liability of Taxfix is excluded.

14.5. The above limitations of liability also apply to the personal liability of Taxfix's employees, representatives, organs and vicarious agents.

14.6. The following indemnification provision applies exclusively to customers who are entrepreneurs within the meaning of Section 14 of the German Civil Code (BGB). If the customer culpably breaches their obligations under these Terms or applicable law and third-party claims are asserted against Taxfix as a result, the customer shall indemnify and hold Taxfix harmless against such claims. The indemnification covers the necessary and reasonable costs of legal defence, including the costs of legal proceedings at the statutory rate. The obligation to indemnify does not apply to the extent that the customer is not responsible for the breach of duty or to the extent that Taxfix has contributed to the claim through its own conduct. Taxfix will inform the customer of any third-party claim without undue delay in text form and provide the customer with the opportunity to comment. The customer will support Taxfix in the defence against such claims to a reasonable extent.

14.7. To the extent that Taxfix facilitates the services of independent third-party providers through the App, Taxfix shall not be liable for the quality, accuracy, completeness or timeliness of the services provided by the respective third-party provider. The liability of the respective third-party provider is governed exclusively by the contractual relationship between the customer and the third-party provider and the terms applicable therein. In the context of such facilitated services, Taxfix is liable solely for the provision and functionality of the Platform and for the proper facilitation of the respective contractual relationship.

15. Right of Withdrawal of the Customer

The customer has the following right of withdrawal, which applies exclusively to consumers within the meaning of Section 13 of the German Civil Code (BGB). Customers who book VAT Essentials do not have a statutory right of withdrawal. As a consumer, you have a right of withdrawal in accordance with the following provisions.

Revocation policy

Right of Withdrawal

You have the right to withdraw from this contract within 14 days without giving any reason. The withdrawal period will expire after 14 days from the day of the conclusion of the contract.

Special note on the premature expiry of the right of withdrawal

The right of withdrawal also expires if Taxfix has completely rendered the service and has only started with the execution of the service after you have given your explicit consent and at the same time confirmed your knowledge that you lose your right of withdrawal if Taxfix has fulfilled the contract in full.

Declaration of revocation

To exercise the right of withdrawal, you must contact us at:

Taxfix SE

Köpenicker Str. 122

10179 Berlin

E-Mail: [email protected]

Telefon: +49-30-25559635

of your decision to withdraw from this contract by an unequivocal statement (e.g. a letter sent by post, fax or email). You may use the attached model withdrawal form, but it is not obligatory.

To meet the withdrawal deadline, it is sufficient for you to send your communication concerning your exercise of the right of withdrawal before the withdrawal period has expired.

Effects of Withdrawal

If you withdraw from this contract, we shall reimburse to you all payments received from you, including the costs of delivery (with the exception of the supplementary costs resulting from your choice of a type of delivery other than the least expensive type of standard delivery offered by us), without undue delay and in any event not later than 14 days from the day on which we are informed about your decision to withdraw from this contract. We will carry out such reimbursement using the same means of payment as you used for the initial transaction, unless you have expressly agreed otherwise; in any event, you will not incur any fees as a result of such reimbursement.

If you requested to begin the performance of services during the withdrawal period, you shall pay us an amount which is in proportion to what has been provided until you have communicated us your withdrawal from this contract, in comparison with the full coverage of the contract.

Model withdrawal form

(complete and return this form only if you wish to withdraw from the contract)

- To: Taxfix SE, Köpenicker Str. 122, 10179 Berlin

Email: [email protected]

- I/We (*) hereby give notice that I/We (*) withdraw from my/our (*) contract of sale of the following goods (*)/for the provision of the following service (*)

- Ordered on (*)/received on (*)

- Name of consumer(s)

- Address of consumer(s)

- Signature of consumer(s) (only if this form is notified on paper)

- Date

(*) delete if not applicable

16. Term and Termination of the Terms

16.1. These Terms apply for an indefinite period from the date of the customer's registration in the App. Either party may terminate these Terms at any time by giving ten (10) business days' notice in text form. The right of either party to terminate for cause remains unaffected.

16.2. Service contracts end upon the complete performance of the service by Taxfix and the complete payment of the Taxfix fee by the customer.

16.3. Subscription and continuing obligation contracts (in particular Taxfix+, VAT Essentials, Tax Office Support Subscription) terminate in accordance with the terms and notice periods stipulated for the respective product in these Terms.

16.4. Platform contracts with independent third-party providers terminate in accordance with the provisions applicable thereto.

16.5. The termination of these Terms pursuant to Section 16.1 does not affect individual contracts already concluded; these shall be performed and settled in accordance with their respective provisions. App access shall remain in place to the extent necessary for the duration of any ongoing individual contracts so that the customer can fulfil their cooperation obligations. Upon settlement of the last ongoing individual contract, App access shall also end.

16.6. No new individual contracts may be concluded after the termination of these Terms takes effect.

16.7. Terminations must be made in text form (Section 126b of the German Civil Code). Where the product-specific provisions provide for termination through the App, such termination satisfies the text form requirement.

16.8. Existing payment obligations are not affected by termination; fees already due remain owed.

17. Data Deletion upon Termination

17.1. Upon termination of a contractual relationship — regardless of the reason (termination, expiry, account deletion, permanent discontinuation of a service) — Taxfix will irreversibly delete the customer data stored in connection with the respective service within 30 days of the termination taking effect, unless statutory retention obligations preclude deletion.

17.2. The customer is obliged to independently export or back up all data and documents relevant to them before the expiry of the 30-day period. Taxfix will endeavour to notify the customer of the impending expiry of the deadline in a timely manner; however, an obligation to do so exists only in the event of the permanent discontinuation of a service by Taxfix.

18. Extrajudicial Dispute Resolution

We are neither obliged nor willing to participate in dispute resolution proceedings before a national consumer arbitration board pursuant to the German Consumer Dispute Resolution Act (Verbraucherstreitbeilegungsgesetz – VSBG).

19. Miscellaneous Provisions

19.1. Taxfix may amend these Terms, any policies or Special Terms relating to the Services (collectively, the "Provisions") from time to time. Such amended Provisions shall then apply to any new agreement concluded between Taxfix and the Customer.

19.2. If Taxfix intends to amend any or all provisions of an ongoing agreement regarding services already booked by the customer with effect for the future, the following shall apply:

a) For material amendments (in particular amendments to the main subject matter of the contract or material contractual obligations) that would result in a change to the overall contractual framework, the express consent of the customer is required in order to continue the contract under the amended provisions.

b) For all other non-material amendments — in particular adjustments of a purely technical or organisational nature as well as product enhancements —, unless falling within the cases under lit. c), the following applies: Taxfix will inform the customer transparently about the planned amendments. If the customer does not object within a period of six (6) weeks, this shall constitute the customer's consent to be bound by the provisions as amended. Taxfix will expressly inform the customer in this notification of the right to object, the deadline and the legal consequences of remaining silent.

c) No notification pursuant to lit. b) shall be required for amendments that take effect upon their publication in the then-current version of the provisions, provided that the amendment exclusively:

- becomes necessary due to a change in the legal situation, in particular through amendments to statutes or statutory instruments, or through a binding decision of a court or authority issued after conclusion of the contract, and Taxfix has no discretion in its implementation;

- introduces new services or features that require a description in the provisions, unless this would be disadvantageous to the existing contractual relationship;

- is of an editorial or clarificatory nature and does not alter the substantive regulatory content of the provision concerned; or

- operates to the benefit of the customer.

19.3. These Terms shall be governed exclusively by the laws of the Federal Republic of Germany, excluding application of the United Nations Convention on Contracts for the International Sale of Goods. The governing contractual language is German; this also applies to non-binding translations of these Terms.

19.4. If the customer is an entrepreneur within the meaning of Section 14 of the German Civil Code (BGB), the exclusive place of jurisdiction for all disputes arising from or in connection with this contractual relationship shall be Berlin.

19.5. Offsetting against counterclaims of the Customer is only permitted if these counterclaims are undisputed or have been finally adjudicated by a court of competent jurisdiction.

19.6. Should individual clauses of these Terms be or become invalid in whole or in part, these Terms shall otherwise remain valid. In the event of such invalidity, the invalid provision shall be replaced by the statutory provision.

[Version 8.0 / March 2026]