Terms and Conditions of Taxfix SE
For terms and conditions regarding services involving expert support, please see here .
Version 9.0
Binding English-language version. These Terms are drawn up in German and English. The German version is the authoritative version; in the event of any discrepancy between the two versions, the German version prevails (see § 28.4).
Preamble
Taxfix SE (hereinafter “Taxfix”, “we”, “us”, “our”) operates a digital platform for the preparation and submission of tax returns, in particular the income tax return for private individuals and the VAT advance return and annual VAT return (Umsatzsteuer-Voranmeldung und -Erklärung) for entrepreneurs. Under certain tariffs, you may additionally involve cooperating independent professionals (Partner Firm), for example for personal advice, for the full preparation of your tax return, or for actions taken in your name vis-à-vis third parties.
These General Terms and Conditions (the “Terms”) govern the legal relationship between Taxfix and you as a consumer within the meaning of § 13 BGB (German Civil Code). If you conclude the contract as an entrepreneur within the meaning of § 14 BGB, the Special Conditions for Entrepreneurs (Annex 2) apply in addition and in part by way of derogation; in the event of conflict, the Special Conditions prevail.
Taxfix is not a tax advisory firm within the meaning of the German Tax Advisory Act (Steuerberatungsgesetz, StBerG) and does not provide individual tax advice. Individual tax advice is provided exclusively by the Partner Firms.
1. Contractual Partner and Scope
1.1. Your contractual partner is Taxfix SE, Köpenicker Str. 122, 10179 Berlin, registered in the commercial register of the Local Court (Amtsgericht) of Charlottenburg under HRB 253966 B; the managing directors and the administrative board (Verwaltungsrat) are set out in the legal notice (Impressum). Contact: [email protected].
1.2. These Terms apply to all contracts you conclude with Taxfix via the Platform, irrespective of whether you use Taxfix as a one-time purchase or on a subscription basis.
1.3. Deviating, conflicting or supplementary terms do not become part of the contract unless Taxfix expressly consents to their application in text form.
1.4. These Terms are addressed to consumers within the meaning of § 13 BGB. If you conclude the contract as an entrepreneur within the meaning of § 14 BGB, the Special Conditions for Entrepreneurs (Annex 2) apply in addition and in part by way of derogation; in the event of conflict, the Special Conditions prevail.
2. Definitions
2.1. The following terms are used consistently in these Terms. The descriptions serve comprehensibility and are not exhaustive; the specific functions and limitations result from the respective Service Description.
2.1.1. “Platform” is Taxfix’s software solution, consisting of the mobile app, the website and all functions provided through them.
2.1.2. “One-Time Purchase Service” is a service you acquire as a one-time purchase against a one-time fee and which is regularly tied to a specific Assessment Year.
2.1.3. “Subscription Service” is an ongoing service provided for a minimum term against a recurring fee.
2.1.4. “AI Function” is any function of the Platform supported by artificial intelligence, in particular the AI assistant as well as AI-supported functions for extracting data from documents and for customer communication.
2.1.5. “Service Description” is the description of the specific scope of services published for each service outside these Terms (available on the Platform). It becomes part of the contract in the version in force at the time you conclude your contract.
2.1.6. “Program Scope” is the overview of the tax cases that can be handled by Taxfix or by the Partner Firm, published at www.taxfix.de/programmbeschreibung. The Program Scope forms part of the contract and bindingly determines which tax matters are covered under the respective tariff.
2.1.7. “Tax Advisory Service” is a service which, under the StBerG, is reserved to persons authorised to provide unrestricted assistance in tax matters.
2.1.8. “Partner Firm” is an independent tax advisory, law or auditing firm cooperating with Taxfix, or another professional authorised to provide unrestricted assistance in tax matters.
2.1.9. “Separate Power of Attorney” is a power-of-attorney declaration that you grant to the Partner Firm where a booked tariff provides that the Partner Firm performs acts in your name vis-à-vis third parties, in particular vis-à-vis the tax authorities.
2.1.10. “Assessment Year” is the calendar year for which the income tax return is prepared.
3. Conditions of Use
3.1. Concluding contracts via the Platform requires that you have full legal capacity (unbeschränkt geschäftsfähig).
3.2. The Platform is designed for the preparation and electronic submission of the income tax return to German tax offices via the use of the ELSTER interface.
3.3. Which tax matters are covered under your tariff results conclusively from the Program Scope (www.taxfix.de/programmbeschreibung). Matters outside the Program Scope are not covered by the service.
3.4. Certain services may require special personal or tax-related conditions and may trigger statutory identification and verification obligations.
4. Registration and Account
4.1. Use of most functions requires the creation of a personal account. Registration is free of charge.
4.2. You undertake to provide accurate and complete information upon registration and to keep it updated in the event of changes. You are obliged to keep your access data, in particular your password and email address, confidential and not to disclose them to third parties. The account is intended exclusively for personal use by the registered person. You are liable for all activities carried out via your account to the extent you are responsible for the unauthorised use.
4.3. Taxfix may block your account if there is a concrete suspicion of misuse or if security or identity reasons make this necessary. In the event of a block, we will inform you without undue delay.
5. Contract Formation and Contract Structure
5.1. The presentation of services on the Platform does not constitute a binding offer by Taxfix, but an invitation to you to submit an offer. You select the desired service and, before submitting the order, see an overview of the essential elements of the contract. By clicking the relevant button, you submit a binding offer.
5.2. Taxfix accepts your offer either expressly by confirmation email or by providing the service. A mere automated acknowledgement of receipt of the order does not yet constitute acceptance.
5.3. Under certain tariffs you may conclude several contracts simultaneously in a single ordering process, for example a One-Time Purchase Service and a Subscription Service with Taxfix, or additionally an engagement agreement (Mandatsvertrag) with a Partner Firm and a Separate Power of Attorney. Each of these contracts is to be regarded as legally independent; linked contracts within the meaning of § 358 BGB do not, as a rule, exist. Clicking the conclusion button comprises a separate offer for each contract; a withdrawal from one contract leaves the others unaffected. How a later termination of your subscription affects parallel engagement or power-of-attorney relationships is governed by § 18.
6. Services of Taxfix and Three-Party Relationship
6.1. Taxfix offers its services in the following groups, which are to be distinguished from one another: One-Time Purchase Services; Subscription Services; Tax Advisory Services via a Partner Firm; Services for entrepreneurs.
6.2. Which functions, content and limitations the respective booked service comprises in detail results from the Service Description and the Program Scope in force at the time you conclude your contract.
7. One-Time Purchase Services
7.1. Within a One-Time Purchase Service, Taxfix provides you, for a specific Assessment Year, with the digital functions for preparing and submitting your income tax return.
7.2. Without the involvement of a Partner Firm, Taxfix owes the provision of the digital functions with which you record your tax return yourself, and the preparation of your entries ready for electronic submission to the tax office. Taxfix’s service is deemed fully rendered as soon as your tax return is available in the Platform ready for submission. The return is ready for submission as soon as it is fully prepared in the Platform for submission to the tax office – depending on the tariff, for submission by you via the submission button, or for submission by the Partner Firm on your behalf after you have approved the return in the Platform.
7.3. With the involvement of a Partner Firm, Taxfix additionally owes the provision of the Platform for the Partner Firm’s preparation process and the provision, in the Platform, of the tax return prepared by the Partner Firm for subsequent submission by you. Taxfix’s service is deemed fully rendered as soon as the tax return prepared by the Partner Firm is available in the Platform for submission by you.
7.4. The submission of your tax return to the tax office is not part of the service owed by Taxfix. It is carried out by you via a clickable button or, where the booked tariff so provides, by the Partner Firm in your name. Successful submission via ELSTER requires that your entries are complete, technically processable and compatible with the requirements of the tax authorities.
7.5. Taxfix’s service does not include individual tax advice. Such advice is provided, where separately booked, exclusively by the Partner Firm (cf. § 9).
8. Subscription Services
8.1. In addition to the one-time service under § 7 and at no further cost, your subscription comprises a bundle of digital services for year-round support. These include a document manager, AI-supported functions, a chat for clarifying queries, and learning content.
8.2. Which additional functions are unlocked under your tariff results from the Service Description in force at the time you conclude your contract. Where your tariff additionally comprises Tax Advisory Services, such as the full preparation of your tax return by a Partner Firm, these are provided exclusively by the Partner Firm.
8.3. Within a subscription, you may use the one-time service described in § 7 (preparation and submission of your tax return) during the contract term and within the periods applicable under §
8.4 and § 8.5 for each Assessment Year that is provided for in the Program Scope and for which the tax is not yet time-barred for assessment (festsetzungsverjährt). How many Assessment Years you may process within a billing period depends on your tariff and the respective Service Description; the catching-up of past, not-yet-filed Assessment Years is expressly possible, provided the aforementioned conditions are met. 8.4. Within a subscription without the involvement of a Partner Firm, you may use the one-time service under § 7 for a specific Assessment Year within twenty-four (24) months from the start or renewal date of your subscription. After expiry of this period, the claim to the service for the respective Assessment Year lapses; no pro-rata refund of the remuneration is made.
8.5. Within a subscription with the involvement of a Partner Firm, we provide you, for one Assessment Year at a time, with an unlocked area (the “Tax-Year Workspace”). We keep the Tax-Year Workspace available to you for at least twelve (12) months from unlocking. Within this period, the Partner Firm prepares one (1) tax return for the respective Assessment Year (§ 9.7); for this purpose you provide the documents and information required under the respective Service Description in good time (§ 20.4). When the claim to preparation lapses and when the Workspace is unlocked for a further Assessment Year is governed by § 8.6 and 8.7; no pro-rata refund of the remuneration is made in these cases. This period is not shortened; it is extended in accordance with § 8.8.
8.6. We unlock the Tax-Year Workspace for the next Assessment Year as soon as (a) the tax return commissioned for the current Assessment Year has been completed and made available to you for submission, (b) you notify us that you do not wish to use preparation by the Partner Firm for the current Assessment Year, or (c) the statutory filing deadline for the current Assessment Year has expired. In cases (b) and (c), the claim to preparation by the Partner Firm for the respective Assessment Year lapses; no pro-rata refund is made. Where the expiry of the deadline under (c) is due to reasons for which Taxfix or the Partner Firm is responsible, in particular delayed processing by the Partner Firm or the failure by Taxfix to provide the digital function in good time, your claim to preparation for the respective Assessment Year remains in place; § 9.7 and § 24 remain unaffected. Before a lapse under (c), we will notify you in good time in text form of the impending expiry of the deadline and grant you a reasonable grace period.
8.7. As long as you have not yet used the preparation for the current Assessment Year and none of the cases under § 8.6 has occurred, the Tax-Year Workspace remains available and the Partner Firm continues to hold its service available. The unlocking of a further Assessment Year does not establish a new minimum contract term; your rights of termination under § 17 remain unaffected.
8.8. Where there are reasons for which you are not responsible (in particular force majeure, the failure by Taxfix to provide the digital function in good time, or delayed processing by the Partner Firm), the period under § 8.4 or § 8.5 is extended by the duration of the impediment, but by no more than six (6) months. § 8.6 remains unaffected.
9. Tax Advisory Services via a Partner Firm
9.1. Where a service contains tax-advisory elements or you book it separately, Taxfix arranges an engagement agreement (Mandatsvertrag) between you and the respective competent Partner Firm.
9.2. Before the engagement agreement is concluded, you receive a separate contractual declaration from the Partner Firm together with its own client terms and its own data protection notices. These are marked as a separate consent before the engagement is concluded.
9.3. The Partner Firm’s professional duties (in particular the duties of confidentiality and professional liability under §§ 57 (1), 62 StBerG) remain unaffected.
9.4. The Partner Firm’s remuneration is owed to the Partner Firm. Taxfix, where indicated in the Service Description, accedes to the fee liability owed to the Partner Firm as a co-debtor by way of accession to the debt (Schuldbeitritt), so that you actually only have to pay the Partner Firm’s remuneration to Taxfix. Your economic outlay thus corresponds to the total price shown on the Platform. This accession to the debt does not release you from your debt towards the Partner Firm, but constitutes additional security in favour of the Partner Firm.
9.5. Where a grant of power of attorney by you to the Partner Firm is required, for example for the electronic retrieval of your tax data from the tax authorities, the respective power of attorney is marked as a separate consent before the contract is concluded. The power of attorney is based on the respective tax advisory firm’s own terms and data protection notices.
9.6. The selection of the specific Partner Firm only comes into effect upon the customer’s express confirmation. Which Partner Firm is engaged in your case is disclosed to you before the engagement agreement is concluded, so that you can identify with whom you are concluding the engagement agreement. Likewise, the tax advisory firm designated for the electronic data retrieval from the tax authorities is disclosed to you before the power of attorney is granted.
9.7. In subscription contracts, the Partner Firm decides, in the exercise of its duty-bound discretion, on the timing of the preparation of your tax return within the respective assessment period. In doing so, the Partner Firm ensures that your tax return is made available to you in the Platform for submission sufficiently in advance of the expiry of the statutory filing deadline that you retain a reasonable period to review it and, where applicable, to arrange changes.
9.8. If the Partner Firm responsible for you ceases to be available during the term of your engagement, Taxfix will endeavour to assign you another suitable Partner Firm within thirty (30) working days. You will be informed of this; the engagement relationship with the new Partner Firm only comes into effect upon your express consent. If no other Partner Firm is available within this period, or if you do not consent to the new engagement relationship, you have the right to terminate the subscription concluded in parallel with the engagement agreement for cause.
9.9. If you terminate the engagement agreement with the Partner Firm independently of the subscription (§ 627 BGB), § 9.8 applies accordingly. Taxfix will endeavour to assign you another suitable Partner Firm within thirty (30) working days. If no other Partner Firm is available, or if you do not consent to the new engagement relationship, you may terminate the subscription for cause.
9.10. Where you use the services of a Partner Firm or of a further tax advisory firm designated by it, you instruct Taxfix to transmit the tax data required for the respective provision of the service. At the same time, you consent to this data transmission and release the Partner Firm, as well as any further tax advisory firm, from professional confidentiality (in particular §§ 57 (1), 62 StBerG; § 203 (1) no. 3 StGB) vis-à-vis Taxfix, to the extent this is necessary for the provision of the services via the Platform. The release may be revoked at any time with effect for the future; the revocation may result in the respective service no longer being capable of being provided, or no longer to the previous extent.
9.11. The Partner Firm is entitled to transfer individual or several activities under the engagement agreement, within the scope of its professional powers, to other professionals working at the firm or, by way of sub-power of attorney, to other persons authorised to provide unrestricted assistance in tax matters, in particular to further tax advisory firms. You hereby grant your consent to such substitutions and sub-powers of attorney to the extent they are necessary or appropriate for the proper handling of your matter. The Partner Firm’s professional responsibility and its duties under the engagement agreement remain unaffected; the persons used for the sub-power of attorney are themselves subject to the professional duties, including the duty of confidentiality.
9.12. Where a Partner Firm is involved in the provision of services, the provisions of the engagement agreement take precedence over these Terms and over any Service Descriptions to the extent of the engagement.
9.13. In the case of joint assessment with the involvement of a Partner Firm, the engagement agreement is concluded with you and the jointly assessed person; the release from confidentiality applies to both persons. Where the electronic retrieval of the jointly assessed person’s tax data requires that person’s own power of attorney, this is obtained separately.
10. What Is Not Included in Taxfix’s Services
10.1. Taxfix’s scope of services does not include, in particular: individual tax advice, tax-structuring advice and legal representation vis-à-vis the tax office. These services are provided, within the scope of § 9, exclusively by the Partner Firm; any guarantee of a specific tax refund or of a specific tax result; any guarantee of the recognition of individual entries by the tax office; assistance in tax-criminal matters; advice on non-German tax matters, unless expressly provided for in the respective Service Description.
11. Availability, Maintenance, Further Development of Functions
11.1. Taxfix endeavours to ensure continuous availability of the Platform, but does not owe such availability in the sense of a service-level commitment.
11.2. Temporary restrictions, in particular due to maintenance, update and security work or due to disruptions by third parties (such as internet providers, ELSTER, the tax authorities), are not defects, provided they last only temporarily and Taxfix endeavours to remedy them promptly.
11.3. Taxfix may further develop, change or discontinue individual functions, provided this is reasonable for you and the main service is not thereby materially impaired. Where a function is replaced by an equivalent function, this does not constitute a material impairment.
12. Remuneration and Payment
12.1. The price shown for the respective service on the Platform at the time you conclude your contract applies. Before you submit your order, the total amount payable is expressly displayed to you in a summary overview.
12.2. If you conclude the contract as a consumer, all prices are inclusive of the applicable statutory VAT.
12.3. Taxfix may offer promotional prices, discounts or codes. They apply only to the services specified in the respective promotion and for the period stated there.
12.4. The respective available means of payment are displayed to you in the order overview. Taxfix currently accepts exclusively SEPA core direct debit. Where you use SEPA core direct debit, you grant Taxfix the corresponding SEPA direct debit mandate upon conclusion of the contract. Taxfix may supplement its offering with further means of payment or cease to offer individual means of payment in the future; existing contracts remain unaffected, provided that at least one suitable means of payment remains available to you for the continuation of your contract.
12.5. In the event of a chargeback of your payment for which you are responsible (for example by a returned direct debit under the SEPA direct debit scheme or by a chargeback in respect of other means of payment), Taxfix may claim the demonstrable actual damage. For returned direct debits under the SEPA direct debit scheme, the damage is currently set at a flat rate of EUR 5.00 per returned direct debit; you remain entitled in any event to prove that the damage was lower.
12.6. If you default on a payment, Taxfix may claim statutory default interest. In the event of repeated or substantial default, Taxfix may terminate the subscription for cause after notice and a reasonable grace period.
12.7. Set-off against counterclaims is permissible only to the extent that such counterclaims are undisputed or have been finally and legally established, or are legally connected with the respective principal claim. Your right of retention arising from the same contractual relationship remains unaffected.
13. Payment for One-Time Purchases
13.1. The remuneration for a one-time purchase falls due upon conclusion of the contract. It is collected via the payment method selected during the ordering process.
13.2. If, after the purchase, you do not use or only partially use your One-Time Purchase Service, you cannot reclaim the price; Taxfix’s service is deemed already rendered as soon as your tax return is available in the Platform ready for submission. An exception applies only if you exercise your right of withdrawal within the 14-day withdrawal period.
14. Payment for Subscriptions
14.1. In a subscription, the remuneration falls due per billing cycle in a single sum. Whether the remuneration falls due at the end of the respective billing cycle for the expired cycle (deferred payment) or at the beginning of the respective billing cycle for that cycle in advance (advance payment), as well as the length of the billing cycle, are determined by the respective Service Description. The payment method and billing cycle specifically applicable to your subscription are communicated to you prominently in the order overview before conclusion of the contract. Unless otherwise agreed, the remuneration falls due immediately in each case.
14.2. In the case of deferred payment, the remuneration falls due in a single sum at the end of each billing cycle for the expired cycle. If the subscription ends before the expiry of a billing cycle, for example by termination for cause or by ordinary termination in a subsequent cycle, the remuneration falls due immediately on a pro-rata basis for the time used in that cycle up to the effective date of termination.
14.3. In the case of advance payment, the remuneration falls due in a single sum in advance at the beginning of each billing cycle for that cycle. If the subscription ends before the expiry of a cycle already paid in advance, for example by termination for cause or by ordinary termination in a subsequent cycle, Taxfix refunds you the portion of the remuneration attributable to the time remaining in that cycle after the effective date of termination.
15. Trial Use
15.1. Where Taxfix temporarily offers individual services free of charge or at a reduced fee for trial purposes (“Trial Use”), the start, duration, scope of services and, in particular, any follow-on costs are displayed prominently in the order overview.
15.2. If the Trial Use does not automatically transition into a paid contract, it ends at the agreed end date; no payment obligations arise for you.
15.3. If the Trial Use transitions into a paid contract, this is displayed prominently in the order overview and communicated directly above the button marked as payable. You may prevent the transition at any time before the Trial Use expires via the cancellation button provided in the Platform; in this case the Trial Use and any follow-on obligations end without further cost.
15.4. A Trial Use may be used only once per customer account; Taxfix may take technical measures to prevent multiple use.
15.5. If the Trial Use transitions into a subscription, the minimum contract term under § 17.1 begins on the first day after the expiry of the Trial Use.
16. Withdrawal Instructions
Right of Withdrawal
You have the right to withdraw from the respective contract concluded with Taxfix within fourteen (14) days without giving any reason. The withdrawal period is 14 days from the day of conclusion of the contract.
To exercise your right of withdrawal, you must inform us (Taxfix SE, Köpenicker Str. 122, 10179 Berlin, [email protected]) by means of a clear statement (e.g. a letter sent by post or an email) of your decision to withdraw from this contract. You may also exercise your right of withdrawal online via the withdrawal function (“Withdraw contract”) provided in your Taxfix account. If you use this function, we will send you, without undue delay, confirmation of receipt on a durable medium (e.g. by email) stating the content of your withdrawal declaration and the date and time of its receipt. You may use the attached model withdrawal form (Annex 1) for this purpose, which we will additionally make available to you on a durable medium together with the confirmation email. Use of the form is not mandatory.
To meet the withdrawal deadline, it is sufficient that you send the communication concerning the exercise of the right of withdrawal before the withdrawal period expires.
Consequences of Withdrawal
If you withdraw from the respective contract concluded with Taxfix, we must repay to you all payments we have received from you without undue delay and at the latest within fourteen (14) days of the day on which we received notice of your withdrawal. For this repayment we use the same means of payment that you used for the original transaction, unless expressly agreed otherwise with you; in no case will you be charged any fees on account of this repayment.
Special Notes
Your right of withdrawal expires prematurely if we have fully performed the service owed and only began performing the service after you expressly consented thereto and at the same time confirmed your awareness that you lose your right of withdrawal upon full performance of the contract by us.
If you additionally concluded a subscription in the same ordering process, that subscription is an independent contract and must be withdrawn separately; the withdrawal of the One-Time Purchase contract does not automatically affect the subscription. Any contracts with a Partner Firm or with a further tax advisory firm, as well as a Separate Power of Attorney, must likewise be withdrawn or terminated separately; they are subject to the provisions applicable to them.
Under tariffs with deferred payment, the remuneration is not debited in the event of a timely withdrawal. However, if you expressly requested that Taxfix begin providing the service before the withdrawal period expired and you have already partially used the service up to the withdrawal, you owe Taxfix reasonable compensation for value (Wertersatz) for the service provided up to the time of your withdrawal (§ 357a (2) BGB). The compensation for value is calculated in proportion to the scope of the service provided up to the withdrawal relative to the total scope of the service provided for in the contract.
17. Subscription Term, Termination
17.1. The subscription has an initial term of twelve (12) months from conclusion of the contract; this corresponds to the first billing cycle within the meaning of § 14.1.
17.2. After expiry of the initial term, it is extended for an indefinite period unless it is terminated as at the end of the initial term.
17.3. After expiry of the initial term, you may ordinarily terminate the subscription at any time. The termination takes effect at the end of the current subscription month, i.e. the monthly period that begins on your subscription start day in each case. The relevant subscription month is the one in which your notice of termination is received by Taxfix.
17.4. Where the respective Service Description or product description provides, for a specific tariff, for deviating modalities regarding the minimum contract term, the contract extension or the notice period, these prevail; the relevant modalities are communicated to you transparently before conclusion of the contract.
17.5. You may terminate at any time in text form (e.g. by email to [email protected]) or via the cancellation button provided in the Platform.
17.6. The right of either party to terminate for cause remains unaffected. Cause exists for Taxfix in particular in the event of substantial payment default, abusive or unlawful use of the Platform, security-relevant incidents and comparable circumstances. Cause for termination for cause by you exists in particular also in the cases of § 9.8 and 9.9.
18. Effects of Your Termination on Other Contracts
18.1. An engagement agreement with a Partner Firm concluded via the Platform in parallel with the subscription is economically based on your use of the subscription; upon its termination this basis ceases to exist, so that the engagement and the powers of attorney end at the same time. Excepted are (a) the completion of individual services already commissioned and remunerated and (b) the power of attorney for the digital retrieval of your data stored with the tax authorities, which continues to apply in accordance with Section 18.2.
18.2. The retrieval power of attorney continues to apply so that your data stored with the tax authorities can be used for a later booking without having to be set up again. After termination of the engagement, the Partner Firm retrieves data only if you book a new service that requires retrieval. This continued effect ends as soon as one of the following occurs: (i) you revoke the retrieval power of attorney, or (ii) you delete your account or request the deletion of your data. In these cases, Taxfix arranges for the Partner Firm to notify the tax authorities of the revocation of the power of attorney.
18.3. Your right to terminate the engagement or power-of-attorney relationship vis-à-vis the Partner Firm independently of the subscription remains unaffected.
18.4. This continued effect ends as soon as one of the following occurs: (i) you revoke the declaration, or (ii) you delete your account or request the deletion of your data. In these cases, Taxfix arranges for the Partner Firm to notify the tax authorities of the revocation of the power of attorney.
19. Data Access and Data Deletion After Contract End
19.1. After termination of the subscription, your access to already completed tax returns and to the documents uploaded in the document manager remains available in full for export for at least thirty (30) days.
19.2. Beyond that, your account and the data stored in it are initially retained in an inactive state, so that, in the event of a new booking, you can reactivate your account and access your historical data. The specific retention period, the legal basis and the procedure for automatic deletion at the end of this inactivity phase, including the information provided to you beforehand, result from the data protection notices.
19.3. You may request the deletion of your data at any time. Statutory retention obligations remain unaffected; the relevant data continue to be retained to the extent required and are deleted only after expiry of the statutory period.
19.4. The deletion of data or of the account does not affect payment claims already accrued for services rendered.
20. Cooperation
20.1. You ensure that the data you enter and the documents you upload are complete, accurate and usable for the purposes of the tax return.
20.2. You refrain from any use of the Platform that is liable to impair the functionality, security or integrity of the Platform.
20.3. In the case of legally required identity and anti-money-laundering checks, you cooperate without undue delay and in full.
20.4. Where a booked service is based on a statutory or contractual deadline, you must provide the documents required for the provision of the service completely and in good time via the Platform. The minimum lead times applicable to the respective service result from the respective Service Description. You answer queries from a Partner Firm or from Taxfix without undue delay; the Service Description may also provide a specific deadline for this. Taxfix notifies you of outstanding queries via the Platform. If the required documents or answers are received after expiry of the deadline provided for in the Service Description, Taxfix cannot guarantee that the deadline-bound service (such as the draft objection) will be provided before expiry of the underlying deadline. Any liability of Taxfix or of the Partner Firm for consequences arising therefrom is excluded in this respect. The liability provision in Section 24 remains unaffected.
20.5. The Partner Firm and Taxfix owe the careful processing of your tax return, not a particular outcome. Once the required information is available, the Partner Firm prepares your tax return and makes it available to you via the Platform. If the Partner Firm can prepare a draft but supporting documents or evidence required for submission are still missing, it nevertheless makes the draft available to you and informs you which documents are missing. From the time the draft is made available, you have three (3) months to submit them via the Platform; we will remind you in text form before the period expires. If you submit them in time, the return is completed and prepared for submission. Otherwise, upon expiry of the period the processing service is deemed fully rendered and the agreed remuneration owed; we are then not obliged to process or file the return further, and the case is closed. If the basic information needed even to prepare a draft is missing (for example pre-filled tax data or other basic information), the Partner Firm and Taxfix are ready to perform, but processing requires your cooperation. We will ask you to submit the required data; you have three (3) months from the request to do so and will be reminded in text form beforehand. If you do not submit it in time, you fall into default of acceptance (§§ 293 et seq. BGB); the Partner Firm and Taxfix are then not obliged to perform subsequently and retain the claim to remuneration under § 615 BGB. After the period expires without a response, the engagement is deemed completed and the case is closed.
20.6. Taxfix may contact you regarding contract-related matters by telephone or SMS using the contact details you have provided. This communication takes place exclusively for the performance of the contract and not for advertising purposes. Details of the data processing result from the data protection notices.
20.7. If you commission a joint assessment with your spouse or your registered civil partner (the “jointly assessed person”), you declare that you are authorised to perform the acts required for this, in particular the recording and transmission of the joint data, also in the name of the jointly assessed person, and you also consent, in that person’s name, to the data processing required for the joint assessment. In relation to Taxfix, you remain the contractual partner and the debtor of the remuneration. If such authorisation does not exist, the joint assessment cannot be provided; the service may be provided as an individual assessment.
21. Identification
21.1. For each income tax return submitted via the Platform, the identification features required under the German Fiscal Code (Abgabenordnung) must be collected.
21.2. Where a service comprises an engagement of the Partner Firm (in particular the full preparation of the tax return by the Partner Firm and comparable circumstances), you are additionally obliged to identify yourself in accordance with the German Anti-Money Laundering Act (Geldwäschegesetz) and to provide the evidence required for this.
21.3. Taxfix may additionally carry out an automated reconciliation with the compliance databases to be checked under applicable law, to the extent this is required for regulatory reasons or for reasons agreed with a Partner Firm.
21.4. If you refuse the cooperation necessary for identification, or if the compliance reconciliations carried out reveal indications that preclude the provision of the service, the respective service cannot be provided. In this case, fees already paid are refunded in full.
22. Own Content, Rights of Use
You retain all rights to the content you upload. You warrant that you are entitled to use the uploaded content within the scope of the Platform and that the content does not infringe any third-party rights. The processing and transmission of your content for the purpose of performing the contract, in particular to the Partner Firm, takes place in accordance with the data protection notices.
23. Warranty
The statutory rules on liability for defects apply to the digital service. In the event of deviations from the agreed quality, you are entitled to the statutory rights in full, in particular subsequent performance, price reduction, termination of the contract, as well as damages and reimbursement of expenses.
24. Liability
24.1. Taxfix is liable without limitation in the event of intent or gross negligence, for injury to life, body or health, under the provisions of the German Product Liability Act (Produkthaftungsgesetz), and within the scope of a guarantee assumed by Taxfix.
24.2. In the event of material or financial damage caused by slight negligence on the part of Taxfix, Taxfix is liable only for damage arising from the breach of essential contractual obligations (cardinal duties). Liability is limited to the damage foreseeable and typical for the contract at the time of conclusion of the contract.
24.3. To the extent that Taxfix provides services free of charge, liability for damage caused by slight negligence is excluded.
24.4. Taxfix is, in particular, not liable for the substantive accuracy of the data you enter, for the recognition of your tax return by the tax office, or for any delays caused by third parties (in particular ELSTER availability, tax-office processing times). In all other respects, Taxfix’s liability is determined conclusively by § 24.1 to 24.3.
24.5. The foregoing limitations of liability also apply to the personal liability of Taxfix’s employees, representatives, corporate bodies and vicarious agents.
24.6. Where Taxfix arranges services of independent third-party providers, Taxfix is not liable for the quality, accuracy and availability of these services, except where Taxfix’s own duties are breached.
25. AI Functions
25.1. Taxfix processes personal data in connection with AI-supported functions exclusively in accordance with the data protection notices in force from time to time.
25.2. Where Taxfix uses AI-supported functions in direct interaction with you, this is visibly indicated within the respective function, for example by a symbol or a notice text.
25.3. To the extent that AI-supported functions generate answers, suggestions or data evaluations, these are based on statistical models and may be incomplete, misleading or inaccurate. You are required to check them independently for plausibility and accuracy before use, in particular before submitting your tax return. AI-supported functions do not provide business-like assistance in tax matters within the meaning of the StBerG; individual tax advice is provided exclusively by the Partner Firm (cf. § 9).
26. Confidentiality
Taxfix treats all information and data you transmit within the scope of the contractual relationship as confidential. This duty of confidentiality extends to all employees, representatives, corporate bodies and vicarious agents of Taxfix involved in the performance of the contract. Disclosure takes place only to the extent necessary for the performance of the contract or where required by a statutory, official or judicial obligation. Where a Partner Firm is involved in the provision of services, the professional duties of confidentiality additionally apply to it directly; §§ 57 (1), 62 StBerG remain unaffected. The data protection provisions (see the data protection notices) remain unaffected.
27. Transitional Provisions for Existing Contracts and Existing Tariffs
27.1. These Terms apply to all contracts concluded on or after their entry into force. This version enters into force upon its publication on the Platform.
27.2. For contracts concluded before the entry into force of this version (“Existing Contracts”), the General Terms and Conditions agreed at the time of conclusion of the contract continue to apply unchanged. A change to these terms is possible only in accordance with § 28.2 or by an express new agreement.
27.3. Tariffs that were already offered before the entry into force may, in accordance with the respective Service Description, continue to be newly concluded on a transitional basis under these Terms (“Continued Tariffs”). For contracts on Continued Tariffs, the following apply: (i) these Terms, (ii) the respective Service Description, and (iii) where applicable, the special conditions applicable to the tariff, which are made available to you transparently in the ordering process before conclusion of the contract.
27.4. Where the Service Description or the special conditions deviate from these Terms, they prevail.
27.5. Taxfix may discontinue individual tariffs, including Continued Tariffs under § 27.3, at any time for new conclusions (“Discontinued Tariff”). Existing contracts on a Discontinued Tariff remain unaffected and continue unchanged under the agreed modalities until they end in accordance with the respectively applicable provisions.
27.6. A transfer of your existing contract to another tariff (“Migration”) takes place, as a rule, only with your express consent. A Migration without your consent is permissible to the extent that (i) it is exclusively advantageous for you and otherwise leaves the contractual structure unaffected (§ 28.2.3(iv)), or (ii) it constitutes a non-material amendment carried out in accordance with § 28.2.2. In both cases, you will be informed in text form of the changes before the Migration takes effect.
28. Final Provisions
28.1. Taxfix may amend these Terms as well as all provisions or special conditions relating to the services (together the “Provisions”) at any time for future conclusions of contract.
28.2. Where Taxfix wishes to amend individual or all Provisions for an ongoing contract with effect for the future, the following applies:
28.2.1. Material amendments, in particular changes to the main subject matter of the contract, to essential contractual obligations, or amendments that shift the economic balance to your detriment, require your express consent. Taxfix notifies you of the intended amendment in text form at least six (6) weeks before the intended effective date and expressly draws your attention to the significance of the consent requirement. If you do not give consent within the notice period, Taxfix may ordinarily terminate the contract as at the earliest possible date; until then, the existing Provisions continue to apply unchanged. Deemed consent through mere silence does not occur.
28.2.2. For all other, non-material amendments, in particular purely technical, organisational or editorial adjustments as well as product extensions, Taxfix notifies you of the amendment in text form at least six (6) weeks before the intended effective date. If you do not expressly object to the amendment in text form within this period, the amendment is deemed accepted, provided Taxfix has expressly drawn your attention in the notice to this consequence and to your right of objection. If you object, Taxfix may ordinarily terminate the contract as at the earliest possible date.
28.2.3. No notice is required for amendments that may take effect upon their publication in the then-current version of the Provisions, because the amendment (i) becomes necessary due to a change in the legal situation, in particular due to changes to statutes or regulations, or due to supreme-court case law issued after conclusion of the contract; (ii) introduces new services that require a description in the Provisions, provided this does not create additional obligations for ongoing contractual relationships; (iii) is of an editorial or clarifying nature and does not alter the substantive regulatory content of the affected provision; or (iv) operates exclusively to your advantage and otherwise leaves the contract structure unaffected.
28.3. Taxfix is entitled to assign claims under this contract to third parties or to have them collected by third parties. You will be informed of an assignment in text form; until receipt of this information you may continue to pay to Taxfix with discharging effect. To the extent that the disclosure of your personal data to third parties (in particular debt-collection service providers, debt purchasers or credit agencies) is necessary for the enforcement of claims, such disclosure takes place in accordance with the data protection notices.
28.4. Contracts between Taxfix and you are governed by the law of the Federal Republic of Germany, to the exclusion of the UN Convention on Contracts for the International Sale of Goods. For consumers with their habitual residence abroad, the mandatory consumer protection of that state remains unaffected. These Terms are provided in a German and an English version; the German version is the authoritative version, and in the event of any discrepancy or conflict between the two versions, the German version prevails.
28.5. These Terms are provided in a German and an English version. The German version is authoritative; in the event of deviations or contradictions between the two versions, the German version prevails.
28.6. Taxfix is neither willing nor obliged to participate in dispute resolution proceedings before a consumer arbitration board. For questions or complaints, you can reach us at [email protected].
28.7. Should individual provisions of these Terms be or become invalid or unenforceable, the validity of the remaining provisions remains unaffected. The statutory rule takes the place of the invalid provision.
28.8. These Terms enter into force in the present version upon conclusion of your contract. You are bound by the version in force at the time you conclude your contract.
Annex 1 · Model Withdrawal Form
(If you wish to withdraw from the contract, please complete this form and return it to the address below.)
Model Withdrawal Form
(If you wish to withdraw from the contract, please complete this form and return it to the address below.)
- To: Taxfix SE, Köpenicker Str. 122, 10179 Berlin — Email: [email protected]
- I/We (*) hereby withdraw from the contract concluded by me/us (*) 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 notification on paper)
- Date (*) Delete as applicable.
Annex 2 · Special Conditions for Entrepreneurs
These Special Conditions supplement the General Terms and Conditions of Taxfix SE (the “GTC”) for contracts you conclude as an entrepreneur within the meaning of § 14 BGB. In the event of conflict with the GTC, these Special Conditions prevail; in all other respects the GTC continue to apply unchanged. The definitions in § 2 of the GTC apply accordingly.
1. Scope
1.1. These Special Conditions apply to all contracts you conclude as an entrepreneur within the meaning of § 14 BGB with Taxfix. They apply in particular to the function for the VAT advance return and the annual VAT return.
1.2. The definitions in § 2 of the GTC apply accordingly.
2. No Right of Withdrawal
For contracts you conclude as an entrepreneur, there is no statutory right of withdrawal (§ 312 (1) BGB in conjunction with §§ 13, 14 BGB). § 16 of the GTC does not apply.
3. Prices and VAT
By way of derogation from § 12.2 of the GTC, all prices are shown net. VAT is added separately at the statutorily prescribed rate and shown as a separate item on the invoice (§ 14 UStG).
4. Payment for Subscriptions
4.1. By way of derogation from § 14.1 of the GTC, the remuneration in the subscription falls due at the beginning of the respective billing cycle for that cycle in advance.
4.2. The billing cycle is one (1) month, unless otherwise provided in the respective Service Description.
4.3. If the subscription ends before the expiry of a cycle already paid in advance, Taxfix refunds you the portion of the remuneration attributable to the time remaining in that cycle after the effective date of termination; § 14.4 of the GTC applies accordingly.
5. Contract Term and Termination
5.1. By way of derogation from § 17.1 to § 17.3 of the GTC, the subscription has a minimum contract term of one (1) month.
5.2. The subscription may be ordinarily terminated with a notice period of one (1) month as at the end of the respective billing month.
5.3. The provisions in § 17 of the GTC on deviating modalities in the Service Description, on the form of termination, and on the right of either party to terminate for cause remain unaffected.
6. Services of Taxfix and Three-Party Relationship
6.1. Where your tariff provides that the VAT advance returns and/or the annual VAT return are prepared by a Partner Firm, § 9 of the GTC applies accordingly. The Partner Firm provides these services as an ongoing, deadline-bound service for the advance-return periods specified in the Service Description (monthly or quarterly) and for the respective calendar year.
6.2. By way of derogation from § 8.3 to 8.5 of the GTC, the service is measured not by the Assessment Year but by the respective advance-return period or the calendar year. The Partner Firm makes the respective advance return or annual return available in the Platform for submission sufficiently in advance of the expiry of the statutory deadline (§ 18 UStG, where applicable plus a permanent filing extension (Dauerfristverlängerung)) that you retain a reasonable review period; § 9.7 of the GTC applies accordingly.
6.3. You provide the documents and information required for the respective advance-return period completely via the Platform no later than the lead time specified in the Service Description. If the documents or answers are received later, timely preparation and provision cannot be guaranteed; § 20.4 of the GTC applies accordingly, and any liability of Taxfix or of the Partner Firm for consequences arising therefrom (in particular late-filing surcharges or late-payment surcharges) is excluded in this respect.
6.4. Where a power of attorney is required for the preparation and submission, it extends to the recurring submission of the VAT advance returns and the annual VAT return as well as to the application for a permanent filing extension; § 9.5 and 9.6 of the GTC apply accordingly.
6.5. If the subscription ends, the Partner Firm still provides the services for advance-return periods already begun or commissioned for which the remuneration has fallen due; in all other respects, the ongoing service obligation ends upon the effective date of termination. § 18 of the GTC applies accordingly.
7. Liability
7.1. By way of derogation from § 24 of the GTC, the following applies to contracts with entrepreneurs:
7.2. Taxfix’s liability for damage caused by slight negligence arising from the breach of essential contractual obligations is limited in amount to the remuneration paid by you to Taxfix in the year preceding the damage-causing event.
7.3. In the case of slight negligence, Taxfix is not liable for indirect damage and consequential damage, in particular not for loss of profit, lost use, business interruption, data loss, diminution in value, or damage to your business reputation.
7.4. Claims for defects and warranty become time-barred twelve (12) months from the commencement of the statutory limitation period.
7.5. Claims arising from intent, gross negligence, injury to life, body or health, under the Product Liability Act, and from a guarantee assumed by Taxfix are subject to the statutory limitation periods.
7.6. The provisions in § 24.1 and § 24.3 to § 24.6 of the GTC remain unaffected.
Version: 9.0 / Last Updated: June 2026