General terms and conditions (GTC) of the tax and economic consulting firm Kanzlei Fuchs
§ 1 Scope
The following General Terms and Conditions (GTC) apply to all contracts, services, and business relationships between the tax and economic consulting firm Kanzlei Fuchs, hereinafter referred to as "Kanzlei Fuchs," and its clients. This includes, among other things, advice, representation, and service provision in tax and economic matters.
§ 2 Scope of Services
(1) Kanzlei Fuchs offers services in the areas of tax and economic consulting. The specific scope of services to be provided is determined by the respective contract or a written order confirmation.
(2) In order to best implement the contract, Kanzlei Fuchs is authorized to involve knowledgeable third parties, such as for the preparation of expert opinions or for professional support.
§ 3 Tax Consulting
(1) As part of tax consulting, Kanzlei Fuchs assumes various tasks such as preparing tax returns, reviewing tax assessments, advising on tax issues, and representing the interests of the client vis-à-vis the competent tax authorities.
(2) Kanzlei Fuchs is obliged to always observe the current tax laws and regulations and to base its advice on them.
(3) Kanzlei Fuchs assumes no liability for the substantive correctness of the documents, information, and data provided by the client. It is the responsibility of the client to provide the documents requested by Kanzlei Fuchs in a complete, correct, and timely manner.
§ 4 Economic Consulting
(1) As part of economic consulting, Kanzlei Fuchs supports the client in business-related questions, business planning, financing, and controlling, in order to achieve the entrepreneurial goals as best as possible.
(2) Upon request of the client, Kanzlei Fuchs prepares expert opinions, analyses, and forecasts based on the information and data provided. Liability for the substantive correctness of this information and data is excluded.
(3) Kanzlei Fuchs is not obligated to prescribe certain decisions or actions to the client. The implementation of the consulting results is the responsibility of the client.
§ 5 Remuneration
(1) The remuneration for the services of Kanzlei Fuchs is based on the remuneration regulations agreed upon in the contract or the written order confirmation, which form the basis for calculating the fees.
(2) Travel expenses and expenses incurred in connection with the fulfillment of the contract will be invoiced separately and are not included in the agreed remuneration.
(3) Payments are due within 14 days after invoicing without deduction. In case of default of payment, Kanzlei Fuchs reserves the right to demand default interest in the statutory amount in order to compensate for the costs incurred.
§ 6 Confidentiality
(1) Kanzlei Fuchs undertakes to treat all information and documents received from the client in the course of the contractual relationship confidentially and to maintain confidentiality about them, unless there is a legal obligation to disclose the information.
(2) Without the written consent of the client, Kanzlei Fuchs is not permitted to make the information and documents obtained in the course of the contractual relationship accessible to third parties.
§ 7 Liability
(1) Kanzlei Fuchs is liable for damages based on intent or gross negligence in accordance with the statutory provisions and without limitations.
(2) In case of slight negligence, the liability of Kanzlei Fuchs is limited to the breach of essential contractual obligations (cardinal obligations). In this case, liability is limited to the typical and foreseeable damage.
(3) The aforementioned limitations of liability do not apply to damages resulting from the violation of life, body or health.
§ 8 Limitation Period
(1) Claims of the client against Kanzlei Fuchs expire, unless they are based on intent, within one year from the start of the statutory limitation period.
(2) Claims for damages of the client expire in two years from the time at which the client became aware of the damage and the person causing it or should have become aware of it without gross negligence.
§ 9 Termination of the Contractual Relationship
(1) The contractual relationship between Kanzlei Fuchs and the client may be terminated by both parties with a written notice period of four weeks to the end of the month, unless a different provision has been made in the contract.
(2) The right to terminate the contract for cause remains unaffected for both parties. A good cause exists, in particular, if one party repeatedly violates essential contractual obligations or if one party falls into financial difficulties.
(3) In case of termination of the contractual relationship, the client must immediately return or destroy all documents provided by Kanzlei Fuchs as part of the contract processing, at the instruction of Kanzlei Fuchs.
§ 10 Dispute Resolution
(1) The parties undertake to first seek an amicable agreement in the event of disputes or differences of opinion arising from or in connection with these GTC.
(2) If an amicable agreement cannot be reached within a reasonable period of time, the parties may agree to conduct out-of-court conciliation or mediation before taking legal action.
(3) The possibility of taking legal action directly is not affected by this.
§ 11 Final Provisions
(1) Changes and additions to these GTC, including the amendment of this written form clause, require written form to be effective, oral collateral agreements do not exist.
(2) Should a provision of these GTC be or become invalid, the validity of the remaining provisions shall not be affected. The invalid provision shall be replaced by a valid provision that most closely approximates the economic purpose of the invalid provision.
(3) Place of performance and jurisdiction for all disputes arising from or in connection with these GTC, the services provided, and the contractual relationship is, as far as legally permissible, the registered office of Kanzlei Fuchs. This also applies in the event that the client has no general place of jurisdiction in the country, relocates his/her place of residence or habitual abode abroad after conclusion of the contract, or his/her place of residence or habitual abode is not known at the time the action is filed.
(4) The law of the Federal Republic of Germany applies, excluding the UN Convention on Contracts for the International Sale of Goods (CISG), as well as excluding reference provisions of international private law. Kanzlei Fuchs is entitled to amend or supplement these GTC at any time, as far as this is necessary to adapt to changed legal or factual framework conditions. The amended GTC will be communicated to the client in writing and shall be deemed accepted if the client does not object in writing within four weeks after receipt of the communication.
These general terms and conditions are valid from: 01.04.2023.
Tax and business consulting Kanzlei Fuchs