{"id":7659,"date":"2025-06-11T11:15:16","date_gmt":"2025-06-11T09:15:16","guid":{"rendered":"https:\/\/kanzlei-kolossa.com\/?page_id=7659"},"modified":"2025-06-15T15:47:21","modified_gmt":"2025-06-15T13:47:21","slug":"general-terms-and-conditions-of-business","status":"publish","type":"page","link":"https:\/\/kanzlei-kolossa.com\/en\/general-terms-and-conditions-of-business\/","title":{"rendered":"Ge\u00adne\u00adral Terms and Con\u00addi\u00adti\u00adons of Business"},"content":{"rendered":"<div class=\"wp-block-stackable-hero stk-block-hero stk-block stk-eb81f92 stk-block-background is-style-default stk--has-background-overlay\" data-v=\"2\" data-block-id=\"eb81f92\"><style>.stk-eb81f92-inner-blocks{align-items:flex-start !important;justify-content:center !important;}.stk-eb81f92 {background-color:var(--theme-palette-color-5, #e8ebed) !important;background-image:url(https:\/\/kanzlei-kolossa.com\/wp-content\/uploads\/2025\/06\/pexels-brett-sayles-1662773.jpg) 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has-text-align-center-mobile stk-block-content stk-content-align stk-0b26614-column stk--flex alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-eddfb75\" data-v=\"4\" data-block-id=\"eddfb75\"><style>@media screen and (max-width:689px){.stk-eddfb75-inner-blocks{justify-content:center !important;align-items:center !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-eddfb75-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center has-text-align-center-mobile stk--block-horizontal-flex stk-block-content stk-inner-blocks stk-eddfb75-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon has-text-align-center has-text-align-center-mobile stk-block stk-a1ac83d\" data-block-id=\"a1ac83d\"><style>.stk-a1ac83d .stk--svg-wrapper .stk--inner-svg svg:last-child{height:100px !important;width:100px !important;}.stk-a1ac83d .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-a1ac83d .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:var(--theme-palette-color-2, #006e87) !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-a1ac83d\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-a-1-ac-83-d-color-1)\" \/><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-a-1-ac-83-d-color-2)\" \/><\/linearGradient><\/defs><\/svg><svg viewBox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M152.1 38.2c9.9 8.9 10.7 24 1.8 33.9l-72 80c-4.4 4.9-10.6 7.8-17.2 7.9s-12.9-2.4-17.6-7L7 113C-2.3 103.6-2.3 88.4 7 79s24.6-9.4 33.9 0l22.1 22.1 55.1-61.2c8.9-9.9 24-10.7 33.9-1.8zm0 160c9.9 8.9 10.7 24 1.8 33.9l-72 80c-4.4 4.9-10.6 7.8-17.2 7.9s-12.9-2.4-17.6-7L7 273c-9.4-9.4-9.4-24.6 0-33.9s24.6-9.4 33.9 0l22.1 22.1 55.1-61.2c8.9-9.9 24-10.7 33.9-1.8zM224 96c0-17.7 14.3-32 32-32H480c17.7 0 32 14.3 32 32s-14.3 32-32 32H256c-17.7 0-32-14.3-32-32zm0 160c0-17.7 14.3-32 32-32H480c17.7 0 32 14.3 32 32s-14.3 32-32 32H256c-17.7 0-32-14.3-32-32zM160 416c0-17.7 14.3-32 32-32H480c17.7 0 32 14.3 32 32s-14.3 32-32 32H192c-17.7 0-32-14.3-32-32zM48 368a48 48 0 1 1 0 96 48 48 0 1 1 0-96z\" \/><\/svg><\/div><\/span><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-32b602f\" data-v=\"4\" data-block-id=\"32b602f\"><style>.stk-32b602f {align-self:center !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-32b602f-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center has-text-align-center-mobile stk-block-content stk-inner-blocks stk-32b602f-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-2b3ff00\" id=\"allgemeine-geschaftsbedingungen\" data-block-id=\"2b3ff00\"><style>.stk-2b3ff00 {margin-bottom:4px !important;}.stk-2b3ff00 .stk-block-heading__text{color:var(--theme-palette-color-2, #006e87) !important;}<\/style><h2 class=\"stk-block-heading__text has-text-color\">Ge\u00adne\u00adral Terms and Conditions<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-967eaee\" data-block-id=\"967eaee\"><p class=\"stk-block-text__text\">For tho\u00adse of you who like the details.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"has-palette-color-4-color has-text-color has-link-color wp-elements-ffb1ecafdeb5b645acae150c5c9822d2\">The fol\u00adlo\u00adwing \u201eGe\u00adne\u00adral Terms and Con\u00addi\u00adti\u00adons\u201c ap\u00adp\u00adly to con\u00adtracts<sup data-fn=\"d86762da-2977-449b-9a6e-7d8be817a8e3\" class=\"fn\"><a id=\"d86762da-2977-449b-9a6e-7d8be817a8e3-link\" href=\"#d86762da-2977-449b-9a6e-7d8be817a8e3\">1<\/a><\/sup> bet\u00adween tax ad\u00advi\u00adsors<sup data-fn=\"6a4315e1-e78f-48a6-a7e7-c9335edf2c60\" class=\"fn\"><a id=\"6a4315e1-e78f-48a6-a7e7-c9335edf2c60-link\" href=\"#6a4315e1-e78f-48a6-a7e7-c9335edf2c60\">2<\/a><\/sup> and tax con\u00adsul\u00adting firms (her\u00adein\u00adaf\u00adter re\u00adfer\u00adred to as \u201etax con\u00adsul\u00adtants\u201c) and their cli\u00adents, un\u00adless other\u00adwi\u00adse ex\u00adpress\u00adly agreed in text form or pre\u00adscri\u00adbed by&nbsp;law.&nbsp;<\/p>\n\n\n\n<h6 class=\"wp-block-heading has-palette-color-2-color has-text-color has-link-color wp-elements-a522df10118d0725b446b56da06aca1a\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:0\"><strong>1.<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Scope and exe\u00adcu\u00adti\u00adon of the&nbsp;order<\/strong><\/h6>\n\n\n\n<p class=\"has-custom-kanzlei-dark-blue-color has-text-color has-link-color wp-elements-800f2ba894232093e5ec123840c30cda\" style=\"margin-top:0\">(1) The scope of the ser\u00advices to be ren\u00adde\u00adred by the tax ad\u00advi\u00adser shall be de\u00adter\u00admi\u00adned by the as\u00adsign\u00adment gi\u00adven. The as\u00adsign\u00adment shall be car\u00adri\u00aded out in ac\u00adcordance with the prin\u00adci\u00adples of pro\u00adper pro\u00adfes\u00adsio\u00adnal prac\u00adti\u00adce and in com\u00adpli\u00adance with the re\u00adle\u00advant pro\u00adfes\u00adsio\u00adnal stan\u00addards and pro\u00adfes\u00adsio\u00adnal du\u00adties (cf. StBerG, BOStB).<br>(2) The con\u00adside\u00adra\u00adti\u00adon of for\u00adeign law re\u00adqui\u00adres an ex\u00adpress agree\u00adment in text form.<br>(3) If the le\u00adgal si\u00adtua\u00adti\u00adon ch\u00adan\u00adges af\u00adter the fi\u00adnal sett\u00adle\u00adment of a mat\u00adter, the tax ad\u00advi\u00adser is not ob\u00adli\u00adged to in\u00adform the cli\u00adent of the ch\u00adan\u00adge or the re\u00adsul\u00adting con\u00adse\u00adquen\u00adces.&nbsp;<br>(4) The au\u00addit of the ac\u00adcu\u00adra\u00adcy, com\u00adple\u00adten\u00adess and cor\u00adrect\u00adness of the do\u00adcu\u00adments and fi\u00adgu\u00adres pro\u00advi\u00added to the tax ad\u00advi\u00adser, in par\u00adti\u00adcu\u00adlar the book\u00adkee\u00adping and ba\u00adlan\u00adce sheet, shall only form part of the en\u00adga\u00adge\u00adment if this has been agreed in text form. The tax ad\u00advi\u00adser shall as\u00adsu\u00adme that the in\u00adfor\u00adma\u00adti\u00adon pro\u00advi\u00added by the cli\u00adent, in par\u00adti\u00adcu\u00adlar the fi\u00adgu\u00adres, is cor\u00adrect. If the tax ad\u00advi\u00adser dis\u00adco\u00advers any ob\u00advious in\u00adac\u00adcu\u00adra\u00adci\u00ades, he shall in\u00adform the cli\u00adent ac\u00adcor\u00addin\u00adgly.&nbsp;<br>(5) The man\u00adda\u00adte does not con\u00adsti\u00adtu\u00adte a power of att\u00ador\u00adney for re\u00adpre\u00adsen\u00adta\u00adti\u00adon be\u00adfo\u00adre aut\u00adho\u00adri\u00adties, courts and other bo\u00addies. This must be is\u00adsued se\u00adpa\u00adra\u00adte\u00adly. If, due to the ab\u00adsence of the cli\u00adent, it is not pos\u00adsi\u00adble to coor\u00addi\u00adna\u00adte with the cli\u00adent on the lodging of le\u00adgal re\u00adme\u00addies or ap\u00adpeals, the tax ad\u00advi\u00adser shall be aut\u00adho\u00adri\u00adsed to take ac\u00adtion to meet dead\u00adlines in ca\u00adses of&nbsp;doubt.<\/p>\n\n\n\n<h6 class=\"wp-block-heading has-palette-color-2-color has-text-color has-link-color wp-elements-0a10a13dd83c9fd4e6aaf4f12e12b868\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:0\"><strong>2.<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Duty of confidentiality<\/strong><\/h6>\n\n\n\n<p class=\"has-custom-kanzlei-dark-blue-color has-text-color has-link-color wp-elements-a229b8b5025026a7c7640410c8185635\" style=\"margin-top:0\">(1) In ac\u00adcordance with the law, the tax ad\u00advi\u00adser is ob\u00adli\u00adged to main\u00adtain con\u00adfi\u00adden\u00adtia\u00adli\u00adty about all facts that come to his know\u00adledge in con\u00adnec\u00adtion with the per\u00adfor\u00admance of the as\u00adsign\u00adment, un\u00adless the cli\u00adent re\u00adleases him from this ob\u00adli\u00adga\u00adti\u00adon. The duty of con\u00adfi\u00adden\u00adtia\u00adli\u00adty shall con\u00adti\u00adnue to ap\u00adp\u00adly even af\u00adter ter\u00admi\u00adna\u00adti\u00adon of the con\u00adtrac\u00adtu\u00adal re\u00adla\u00adti\u00adonship. The duty of con\u00adfi\u00adden\u00adtia\u00adli\u00adty shall also ap\u00adp\u00adly to the same ext\u00adent to the tax adviser\u2019s em\u00adployees.<br>(2) The duty of con\u00adfi\u00adden\u00adtia\u00adli\u00adty shall not ap\u00adp\u00adly if dis\u00adclo\u00adsure is ne\u00adces\u00adsa\u00adry to safe\u00adguard the tax adviser\u2019s le\u00adgi\u00adti\u00adma\u00adte in\u00adte\u00adrests. The tax ad\u00advi\u00adser is also re\u00adleased from the duty of con\u00adfi\u00adden\u00adtia\u00adli\u00adty to the ext\u00adent that he is ob\u00adli\u00adged to pro\u00advi\u00adde in\u00adfor\u00adma\u00adti\u00adon and co-ope\u00adra\u00adti\u00adon in ac\u00adcordance with the insu\u00adrance con\u00addi\u00adti\u00adons of his pro\u00adfes\u00adsio\u00adnal lia\u00adbi\u00adli\u00adty insu\u00adrance.<br>(3) Sta\u00adtu\u00adto\u00adry rights to in\u00adfor\u00adma\u00adti\u00adon and the right to re\u00adfu\u00adse to give evi\u00addence pur\u00adsu\u00adant to Sec\u00adtion 102 <span class=\"caps\">AO<\/span>, Sec\u00adtion 53 StPO and Sec\u00adtion 383 <span class=\"caps\">ZPO<\/span> re\u00admain un\u00adaf\u00adfec\u00adted.<br>(4) The tax ad\u00advi\u00adser shall be re\u00adleased from the duty of con\u00adfi\u00adden\u00adtia\u00adli\u00adty in\u00adso\u00adfar as this is ne\u00adces\u00adsa\u00adry for the ap\u00adpoint\u00adment of a ge\u00adne\u00adral re\u00adpre\u00adsen\u00adta\u00adti\u00adve (\u00a7 69 StBerG) or for the per\u00adfor\u00admance of a cer\u00adti\u00adfi\u00adca\u00adti\u00adon au\u00addit in the tax adviser\u2019s firm and the per\u00adsons working in this re\u00adspect have been in\u00ads\u00adtruc\u00adted about their duty of con\u00adfi\u00adden\u00adtia\u00adli\u00adty. The cli\u00adent agrees that the ge\u00adne\u00adral re\u00adpre\u00adsen\u00adta\u00adti\u00adve or the certifier\/auditor may in\u00adspect the client\u2019s per\u00adso\u00adnal file crea\u00adted and main\u00adtai\u00adned by the tax adviser.&nbsp;<\/p>\n\n\n\n<h6 class=\"wp-block-heading has-palette-color-2-color has-text-color has-link-color wp-elements-22e3f0d82766e59b488c0bedf3277b17\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:0\"><strong>3.<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>In\u00advol\u00advement of third parties<\/strong><\/h6>\n\n\n\n<p class=\"has-custom-kanzlei-dark-blue-color has-text-color has-link-color wp-elements-af1a2dcdf3bff57c2163264212504546\" style=\"margin-top:0\">The tax ad\u00advi\u00adser is aut\u00adho\u00adri\u00adsed to use em\u00adployees and, un\u00adder the con\u00addi\u00adti\u00adons of \u00a7 62a StBerG, ex\u00adter\u00adnal ser\u00advice pro\u00advi\u00adders (in par\u00adti\u00adcu\u00adlar data pro\u00adces\u00adsing com\u00adpa\u00adnies) to car\u00adry out the as\u00adsign\u00adment. The in\u00advol\u00advement of spe\u00adcia\u00adli\u00adsed third par\u00adties (e.g. other tax con\u00adsul\u00adtants, au\u00addi\u00adtors, la\u00adwy\u00aders) re\u00adqui\u00adres the con\u00adsent and in\u00ads\u00adtruc\u00adtion of the cli\u00adent. The tax ad\u00advi\u00adser is not aut\u00adho\u00adri\u00adsed or ob\u00adli\u00adged to in\u00advol\u00adve the\u00adse third par\u00adties wi\u00adt\u00adhout the client\u2019s instruction.<\/p>\n\n\n\n<h6 class=\"wp-block-heading has-palette-color-2-color has-text-color has-link-color wp-elements-5990e29f97ad61ced07747ea949ce933\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:0\"><strong>4.<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Elec\u00adtro\u00adnic com\u00admu\u00adni\u00adca\u00adti\u00adon, data pro\u00adtec\u00adtion<\/strong><sup data-fn=\"b2c7407c-d983-43f7-b724-968da6635995\" class=\"fn\"><a id=\"b2c7407c-d983-43f7-b724-968da6635995-link\" href=\"#b2c7407c-d983-43f7-b724-968da6635995\">3<\/a><\/sup><\/h6>\n\n\n\n<p class=\"has-custom-kanzlei-dark-blue-color has-text-color has-link-color wp-elements-33a5f992a0f56ce055ad721c725da6bc\" style=\"margin-top:0\">(1) The tax ad\u00advi\u00adser is en\u00adtit\u00adled to coll\u00adect the client\u2019s per\u00adso\u00adnal data au\u00adto\u00adma\u00adti\u00adcal\u00adly wi\u00adthin the scope of the or\u00adders pla\u00adced and to pro\u00adcess it in an au\u00adto\u00adma\u00adted file or to trans\u00adfer it to a ser\u00advice com\u00adpu\u00adter cent\u00adre for fur\u00adther or\u00adder pro\u00adces\u00adsing.<br>(2) The tax ad\u00advi\u00adser shall be en\u00adtit\u00adled to ap\u00adpoint a data pro\u00adtec\u00adtion of\u00adfi\u00adcer in ful\u00adfilm\u00adent of his ob\u00adli\u00adga\u00adti\u00adons un\u00adder the <span class=\"caps\">GDPR<\/span> and the Fe\u00adde\u00adral Data Pro\u00adtec\u00adtion Act. In\u00adso\u00adfar as this data pro\u00adtec\u00adtion of\u00adfi\u00adcer is not al\u00adre\u00ada\u00addy sub\u00adject to a duty of con\u00adfi\u00adden\u00adtia\u00adli\u00adty pur\u00adsu\u00adant to Sec\u00adtion 2 (1) sen\u00adtence 3, the tax ad\u00advi\u00adser shall en\u00adsu\u00adre that the data pro\u00adtec\u00adtion of\u00adfi\u00adcer un\u00adder\u00adta\u00adkes to main\u00adtain data se\u00adc\u00adre\u00adcy upon ta\u00adking up his\/her du\u00adties.<br>(3) The cli\u00adent is ad\u00advi\u00adsed that the use of elec\u00adtro\u00adnic me\u00adans of com\u00admu\u00adni\u00adca\u00adti\u00adon (e\u2011mail, etc.) may ent\u00adail risks to the con\u00adfi\u00adden\u00adtia\u00adli\u00adty of com\u00admu\u00adni\u00adca\u00adti\u00adon. The cli\u00adent cons\u00adents to the use of elec\u00adtro\u00adnic me\u00adans of com\u00admu\u00adni\u00adca\u00adti\u00adon by the tax adviser.&nbsp;<\/p>\n\n\n\n<h6 class=\"wp-block-heading has-palette-color-2-color has-text-color has-link-color wp-elements-24ca0829f9bf729828b03f1518bc2bf5\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:0\"><strong>5.<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Re\u00adme\u00addy of defects<\/strong><\/h6>\n\n\n\n<p class=\"has-custom-kanzlei-dark-blue-color has-text-color has-link-color wp-elements-abac836ad3cdca2f31a9066611db03a4\" style=\"margin-top:0\">(1) In the event of any de\u00adfects, the tax ad\u00advi\u00adser shall be gi\u00adven the op\u00adpor\u00adtu\u00adni\u00adty to rec\u00adti\u00adfy them.<br>(2) Ob\u00advious in\u00adac\u00adcu\u00adra\u00adci\u00ades (e.g. ty\u00adp\u00ading er\u00adrors, cal\u00adcu\u00adla\u00adti\u00adon er\u00adrors) may be cor\u00adrec\u00adted by the tax ad\u00advi\u00adser at any time, in\u00adclu\u00adding to third par\u00adties. The tax ad\u00advi\u00adser may cor\u00adrect other er\u00adrors vis-\u00e0-vis third par\u00adties with the con\u00adsent of the cli\u00adent. Con\u00adsent is not re\u00adqui\u00adred if the tax adviser\u2019s le\u00adgi\u00adti\u00adma\u00adte in\u00adte\u00adrests take pre\u00adce\u00addence over the client\u2019s interests.<\/p>\n\n\n\n<h6 class=\"wp-block-heading has-palette-color-2-color has-text-color has-link-color wp-elements-e406e667ffa0d7a701ab931ebb7b2c9b\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:0\"><strong>6.<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Lia\u00adbi\u00adli\u00adty<\/strong><\/h6>\n\n\n\n<p class=\"has-custom-kanzlei-dark-blue-color has-text-color has-link-color wp-elements-8614277283195f1ee5793638b4f37b0b\" style=\"margin-top:0\">(1) The lia\u00adbi\u00adli\u00adty of the tax ad\u00advi\u00adser and his vica\u00adrious agents for da\u00adma\u00adges re\u00adsul\u00adting from one or \u2013 in the case of uni\u00adform da\u00adma\u00adges \u2013 se\u00adve\u00adral brea\u00adches of duty du\u00adring the ful\u00adfilm\u00adent of an as\u00adsign\u00adment shall be li\u00admi\u00adt\u00aded to \u20ac 250,000 (in words: two hundred and fif\u00adty thousand eu\u00adros)<sup data-fn=\"3963cee6-db72-41b3-b05b-1370dbe0c3df\" class=\"fn\"><a id=\"3963cee6-db72-41b3-b05b-1370dbe0c3df-link\" href=\"#3963cee6-db72-41b3-b05b-1370dbe0c3df\">4<\/a><\/sup>. The li\u00admi\u00adta\u00adti\u00adon of lia\u00adbi\u00adli\u00adty re\u00adla\u00adtes so\u00adle\u00adly to ne\u00adgli\u00adgence. Lia\u00adbi\u00adli\u00adty for in\u00adtent re\u00admains un\u00adaf\u00adfec\u00adted in this re\u00adspect. Ex\u00adcluded from the li\u00admi\u00adta\u00adti\u00adon of lia\u00adbi\u00adli\u00adty are lia\u00adbi\u00adli\u00adty claims for da\u00adma\u00adges re\u00adsul\u00adting from in\u00adju\u00adry to life, limb or he\u00adalth. The li\u00admi\u00adta\u00adti\u00adon of lia\u00adbi\u00adli\u00adty ap\u00adpli\u00ades to the en\u00adti\u00adre ac\u00adti\u00advi\u00adty of the tax ad\u00advi\u00adser for the cli\u00adent, i.e. in par\u00adti\u00adcu\u00adlar also for an ex\u00adten\u00adsi\u00adon of the con\u00adtent of the en\u00adga\u00adge\u00adment; a new agree\u00adment on the li\u00admi\u00adta\u00adti\u00adon of lia\u00adbi\u00adli\u00adty is not re\u00adqui\u00adred in this re\u00adspect. The li\u00admi\u00adta\u00adti\u00adon of lia\u00adbi\u00adli\u00adty also ap\u00adpli\u00ades to third par\u00adties in\u00adso\u00adfar as they fall wi\u00adthin the scope of pro\u00adtec\u00adtion of the cli\u00adent re\u00adla\u00adti\u00adonship; Sec\u00adtion 334 <span class=\"caps\">BGB<\/span> is ex\u00adpress\u00adly not wai\u00adved in this re\u00adspect. In\u00addi\u00advi\u00addu\u00adal con\u00adtrac\u00adtu\u00adal lia\u00adbi\u00adli\u00adty li\u00admi\u00adta\u00adti\u00adon agree\u00adments shall take pre\u00adce\u00addence over this pro\u00advi\u00adsi\u00adon, but shall not af\u00adfect the ef\u00adfec\u00adti\u00adve\u00adness of this pro\u00advi\u00adsi\u00adon un\u00adless ex\u00adpress\u00adly agreed other\u00adwi\u00adse.<br>(2) The li\u00admi\u00adta\u00adti\u00adon of lia\u00adbi\u00adli\u00adty shall ap\u00adp\u00adly re\u00adtroac\u00adtively from the be\u00adgin\u00adning of the cli\u00adent re\u00adla\u00adti\u00adonship or the time of the high-le\u00advel insu\u00adrance, if cor\u00adre\u00adspon\u00addin\u00adgly high insu\u00adrance co\u00adver exis\u00adted, and shall also ex\u00adtend to the\u00adse ca\u00adses if the scope of the man\u00adda\u00adte is sub\u00adse\u00adquent\u00adly ch\u00adan\u00adged or ex\u00adten\u00added.<br>(3) The pro\u00advi\u00adsi\u00adon of ver\u00adbal in\u00adfor\u00adma\u00adti\u00adon is not part of the tax adviser\u2019s main con\u00adtrac\u00adtu\u00adal ser\u00advices. In par\u00adti\u00adcu\u00adlar, they har\u00adbour the risk of an in\u00adcom\u00adple\u00adte oral pre\u00adsen\u00adta\u00adti\u00adon of the facts to be as\u00adses\u00adsed and of mi\u00adsun\u00adderstan\u00addings bet\u00adween the tax ad\u00advi\u00adser and the cli\u00adent. It is the\u00adr\u00ade\u00adfo\u00adre agreed that the tax ad\u00advi\u00adser is only lia\u00adble for in\u00adfor\u00adma\u00adti\u00adon pro\u00advi\u00added in text form and that lia\u00adbi\u00adli\u00adty for ver\u00adbal in\u00adfor\u00adma\u00adti\u00adon pro\u00advi\u00added by the tax ad\u00advi\u00adser or his em\u00adployees is ex\u00adcluded.<br>(4) Claims for da\u00adma\u00adges by the cli\u00adent, with the ex\u00adcep\u00adti\u00adon of tho\u00adse ari\u00adsing from in\u00adju\u00adry to life, limb or he\u00adalth, shall be\u00adco\u00adme time-bar\u00adred 18 months af\u00adter the client\u2019s know\u00adledge or gross\u00adly ne\u00adgli\u00adgent igno\u00adrance of the claims, but no la\u00adter than five ye\u00adars af\u00adter the cla\u00adim ari\u00adses. The ear\u00adlier pe\u00adri\u00adod shall be decisive.<\/p>\n\n\n\n<h6 class=\"wp-block-heading has-palette-color-2-color has-text-color has-link-color wp-elements-3049b62bf5d11e4d85883e19946c0a9b\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:0\"><strong>7.<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Ob\u00adli\u00adga\u00adti\u00adons of the cli\u00adent; fail\u00adure to co\u00adope\u00adra\u00adte and de\u00adfault of ac\u00adcep\u00adtance by the client<\/strong><\/h6>\n\n\n\n<p class=\"has-custom-kanzlei-dark-blue-color has-text-color has-link-color wp-elements-a154709c154ace6d8799b525d8511e0a\" style=\"margin-top:0\">(1) The cli\u00adent is ob\u00adli\u00adged to co-ope\u00adra\u00adte in\u00adso\u00adfar as this is ne\u00adces\u00adsa\u00adry for the pro\u00adper com\u00adple\u00adti\u00adon of the as\u00adsign\u00adment. In par\u00adti\u00adcu\u00adlar, the cli\u00adent shall pro\u00advi\u00adde the tax ad\u00advi\u00adser, wi\u00adt\u00adhout be\u00ading re\u00adques\u00adted to do so, with all do\u00adcu\u00adments ne\u00adces\u00adsa\u00adry for the per\u00adfor\u00admance of the en\u00adga\u00adge\u00adment in full and in good time to al\u00adlow the tax ad\u00advi\u00adser a re\u00adasonable pe\u00adri\u00adod of time to com\u00adple\u00adte the en\u00adga\u00adge\u00adment. The same ap\u00adpli\u00ades to in\u00adfor\u00adma\u00adti\u00adon on all pro\u00adces\u00adses and cir\u00adcum\u00ads\u00adtances that may be of si\u00adgni\u00adfi\u00adcan\u00adce for the exe\u00adcu\u00adti\u00adon of the en\u00adga\u00adge\u00adment. The cli\u00adent is ob\u00adli\u00adged to take note of all com\u00admu\u00adni\u00adca\u00adti\u00adons from the tax ad\u00advi\u00adser and to con\u00adsult the tax ad\u00advi\u00adser in case of doubt.<br>(2) The cli\u00adent shall re\u00adfrain from do\u00ading any\u00adthing that could im\u00adpair the in\u00adde\u00adpen\u00addence of the tax ad\u00advi\u00adser or his vica\u00adrious agents.<br>(3) The cli\u00adent un\u00adder\u00adta\u00adkes to pass on the re\u00adsults of the tax adviser\u2019s work only with the tax adviser\u2019s con\u00adsent, un\u00adless the con\u00adtent of the en\u00adga\u00adge\u00adment al\u00adre\u00ada\u00addy pro\u00advi\u00addes con\u00adsent to pass them on to a spe\u00adci\u00adfic third par\u00adty.<br>(4) If the tax ad\u00advi\u00adser uses data pro\u00adces\u00adsing pro\u00adgram\u00admes on the client\u2019s pre\u00admi\u00adses, the cli\u00adent shall be ob\u00adli\u00adged to com\u00adply with the tax adviser\u2019s in\u00ads\u00adtruc\u00adtions re\u00adgar\u00adding the in\u00adstal\u00adla\u00adti\u00adon and use of the pro\u00adgram\u00admes. Fur\u00adther\u00admo\u00adre, the cli\u00adent shall be ob\u00adli\u00adged to use the pro\u00adgram\u00admes only to the ext\u00adent pre\u00adscri\u00adbed by the tax ad\u00advi\u00adser and shall be en\u00adtit\u00adled to use them only to that ext\u00adent. The cli\u00adent may not dis\u00adtri\u00adbu\u00adte the pro\u00adgram\u00admes. The tax ad\u00advi\u00adser shall re\u00admain the ow\u00adner of the rights of use. The cli\u00adent shall re\u00adfrain from do\u00ading any\u00adthing that would pre\u00advent the tax ad\u00advi\u00adser from exer\u00adcis\u00ading the rights of use to the pro\u00adgram\u00admes.<br>(5) If the cli\u00adent fails to co-ope\u00adra\u00adte in ac\u00adcordance with Clau\u00adse 7 (1) to (4) or other\u00adwi\u00adse, or if he is in de\u00adfault of ac\u00adcep\u00adtance of the ser\u00advice of\u00adfe\u00adred by the tax ad\u00advi\u00adser, the tax ad\u00advi\u00adser is en\u00adtit\u00adled to ter\u00admi\u00adna\u00adte the con\u00adtract wi\u00adt\u00adhout no\u00adti\u00adce. This shall not af\u00adfect the tax adviser\u2019s cla\u00adim to com\u00adpen\u00adsa\u00adti\u00adon for the ad\u00addi\u00adtio\u00adnal ex\u00adpen\u00adses in\u00adcur\u00adred by him as a re\u00adsult of the de\u00adlay or the client\u2019s fail\u00adure to co-ope\u00adra\u00adte, or for the da\u00adma\u00adge cau\u00adsed, even if the tax ad\u00advi\u00adser does not exer\u00adcise his right of termination.<\/p>\n\n\n\n<h6 class=\"wp-block-heading has-palette-color-2-color has-text-color has-link-color wp-elements-5c93fcb0b858a892da034660297189f9\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:0\"><strong>8.<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Co\u00adpy\u00adright protection<\/strong><\/h6>\n\n\n\n<p class=\"has-custom-kanzlei-dark-blue-color has-text-color has-link-color wp-elements-aebc80bb23c5456b28d6224d6ac3e2a2\" style=\"margin-top:0\">The tax advisor\u2019s ser\u00advices con\u00adsti\u00adtu\u00adte his in\u00adtellec\u00adtu\u00adal pro\u00adper\u00adty. They are pro\u00adtec\u00adted by co\u00adpy\u00adright. Any dis\u00adclo\u00adsure of work re\u00adsults out\u00adside the in\u00adten\u00added use is only per\u00admit\u00adted with the pri\u00ador con\u00adsent of the tax ad\u00advi\u00adser in text&nbsp;form.<\/p>\n\n\n\n<h6 class=\"wp-block-heading has-palette-color-2-color has-text-color has-link-color wp-elements-b59310037578d6c4e3a17d6f19bab92c\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:0\"><strong>9.<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>Re\u00admu\u00adne\u00adra\u00adti\u00adon, in\u00advoi\u00adcing, ad\u00advan\u00adce pay\u00adment and offsetting<\/strong><\/h6>\n\n\n\n<p class=\"has-custom-kanzlei-dark-blue-color has-text-color has-link-color wp-elements-24390c60a65a1c49d67d1d5fb685dc48\" style=\"margin-top:0\">(1) The re\u00admu\u00adne\u00adra\u00adti\u00adon (fees and reim\u00adbur\u00adse\u00adment of ex\u00adpen\u00adses) of the tax ad\u00advi\u00adser for his pro\u00adfes\u00adsio\u00adnal ac\u00adti\u00advi\u00adties in ac\u00adcordance with Sec\u00adtion 33 StBerG shall be cal\u00adcu\u00adla\u00adted in ac\u00adcordance with the Tax Ad\u00advi\u00adser Re\u00admu\u00adne\u00adra\u00adti\u00adon Or\u00addi\u00adnan\u00adce (StBVV). A hig\u00adher or lower fee than the sta\u00adtu\u00adto\u00adry fee can be agreed in text form. The agree\u00adment of a lower fee is only per\u00admit\u00adted in ex\u00adt\u00adra\u00adju\u00addi\u00adcial mat\u00adters. It must be pro\u00adpor\u00adtio\u00adna\u00adte to the tax advisor\u2019s per\u00adfor\u00admance, re\u00adspon\u00adsi\u00adbi\u00adli\u00adty and lia\u00adbi\u00adli\u00adty risk.<br>(2) The cli\u00adent agrees to the tax ad\u00advi\u00adser is\u00adsuing an in\u00advoice in text form.<br>(3) For ac\u00adti\u00advi\u00adties that are not re\u00adgu\u00adla\u00adted in the StBVV (e.g. \u00a7 57 para. 3 no. 2 and 3 StBerG), the agreed re\u00admu\u00adne\u00adra\u00adti\u00adon shall ap\u00adp\u00adly, other\u00adwi\u00adse the sta\u00adtu\u00adto\u00adry re\u00admu\u00adne\u00adra\u00adti\u00adon pro\u00advi\u00added for this ac\u00adti\u00advi\u00adty, other\u00adwi\u00adse the usu\u00adal re\u00admu\u00adne\u00adra\u00adti\u00adon (\u00a7\u00a7 612 para. 2 and 632 para. 2 <span class=\"caps\">BGB<\/span>).<br>(4) Off\u00adset\u00adting against a cla\u00adim for re\u00admu\u00adne\u00adra\u00adti\u00adon by the tax ad\u00advi\u00adser is only per\u00admit\u00adted with un\u00addis\u00adpu\u00adted or le\u00adgal\u00adly es\u00adtab\u00adlished claims. Any claims of the cli\u00adent for re\u00adpay\u00adment of re\u00admu\u00adne\u00adra\u00adti\u00adon paid shall lap\u00adse 18 months af\u00adter re\u00adceipt of the in\u00advoice by the cli\u00adent.<br>(5) The tax ad\u00advi\u00adser may de\u00admand an ad\u00advan\u00adce pay\u00adment for fees and ex\u00adpen\u00adses al\u00adre\u00ada\u00addy in\u00adcur\u00adred or li\u00adkely to be in\u00adcur\u00adred. If the ad\u00advan\u00adce re\u00adques\u00adted is not paid, the tax ad\u00advi\u00adser may, af\u00adter gi\u00adving pri\u00ador no\u00adti\u00adce, cea\u00adse fur\u00adther work for the cli\u00adent un\u00adtil the ad\u00advan\u00adce is re\u00adcei\u00adved. The tax ad\u00advi\u00adser is ob\u00adli\u00adged to in\u00adform the cli\u00adent in good time of his in\u00adten\u00adti\u00adon to cea\u00adse work if the cli\u00adent may suf\u00adfer di\u00ads\u00adad\u00advan\u00adta\u00adges as a re\u00adsult of the ces\u00adsa\u00adti\u00adon of work. The tax ad\u00advi\u00adser shall be en\u00adtit\u00adled to off\u00adset ad\u00advan\u00adce pay\u00adments against all due claims ari\u00adsing from the con\u00adtrac\u00adtu\u00adal re\u00adla\u00adti\u00adonship, ir\u00adre\u00adspec\u00adti\u00adve of the ac\u00adti\u00advi\u00adty for which the ad\u00advan\u00adce pay\u00adment was re\u00adques\u00adted.<br>(6) The cli\u00adent shall be in de\u00adfault if he does not pay wi\u00adthin 14 days of the in\u00advoice&nbsp;date.<\/p>\n\n\n\n<h6 class=\"wp-block-heading has-palette-color-2-color has-text-color has-link-color wp-elements-de4d451320a65c4f9676d12c462396e9\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:0\"><strong>10.<\/strong>&nbsp;&nbsp;&nbsp; <strong>Ter\u00admi\u00adna\u00adti\u00adon of the contract<\/strong><\/h6>\n\n\n\n<p class=\"has-custom-kanzlei-dark-blue-color has-text-color has-link-color wp-elements-7156b754245dcdb916b4b4aa3f8411cf\" style=\"margin-top:0\">(1) The con\u00adtract shall end upon ful\u00adfilm\u00adent of the agreed ser\u00advices, upon ex\u00adpiry of the agreed term or upon ter\u00admi\u00adna\u00adti\u00adon. The con\u00adtract shall not end upon the de\u00adath or le\u00adgal in\u00adca\u00adpa\u00adci\u00adty of the cli\u00adent or, in the case of a com\u00adpa\u00adny, upon its dis\u00adso\u00adlu\u00adti\u00adon.<br>(2) The con\u00adtract can \u2013 if and in\u00adso\u00adfar as it con\u00adsti\u00adtu\u00adtes a ser\u00advice con\u00adtract wi\u00adthin the mea\u00adning of \u00a7\u00a7 611, \u00a7 675 <span class=\"caps\">BGB<\/span> \u2013 be can\u00adcel\u00adled ex\u00adtra\u00ador\u00addi\u00adna\u00adri\u00adly by eit\u00adher con\u00adtrac\u00adting par\u00adty, un\u00adless it is an em\u00adploy\u00adment re\u00adla\u00adti\u00adonship with fi\u00adxed re\u00admu\u00adne\u00adra\u00adti\u00adon, \u00a7 627 Para. 1 <span class=\"caps\">BGB<\/span>; the can\u00adcel\u00adla\u00adti\u00adon must be made in text form. If this is to be de\u00advia\u00adted from in in\u00addi\u00advi\u00addu\u00adal ca\u00adses, an agree\u00adment bet\u00adween the tax con\u00adsul\u00adtant and the cli\u00adent is re\u00adqui\u00adred.<br>(3) Upon ter\u00admi\u00adna\u00adti\u00adon of the con\u00adtract, the cli\u00adent shall im\u00adme\u00addia\u00adte\u00adly re\u00adturn to the tax ad\u00advi\u00adser or de\u00adle\u00adte the data pro\u00adces\u00adsing pro\u00adgram\u00admes used by the cli\u00adent to per\u00adform the con\u00adtract, in\u00adclu\u00adding any co\u00adpies made and other pro\u00adgram\u00adme do\u00adcu\u00adments.<br>(4) Af\u00adter ter\u00admi\u00adna\u00adti\u00adon of the con\u00adtrac\u00adtu\u00adal re\u00adla\u00adti\u00adonship, the do\u00adcu\u00adments must be coll\u00adec\u00adted from the tax con\u00adsul\u00adtant.<br>(5) If the en\u00adga\u00adge\u00adment ends be\u00adfo\u00adre it is ful\u00adly exe\u00adcu\u00adted, the tax adviser\u2019s cla\u00adim to re\u00admu\u00adne\u00adra\u00adti\u00adon shall be go\u00adver\u00adned by the sta\u00adtu\u00adto\u00adry pro\u00advi\u00adsi\u00adons, in par\u00adti\u00adcu\u00adlar Sec\u00adtion 12 (4) StBVV. If this is to be de\u00advia\u00adted from in in\u00addi\u00advi\u00addu\u00adal ca\u00adses, a se\u00adpa\u00adra\u00adte agree\u00adment in text form is required.<\/p>\n\n\n\n<h6 class=\"wp-block-heading has-palette-color-2-color has-text-color has-link-color wp-elements-81724a20476db782df772504fb7f9a7e\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:0\"><strong>11.<\/strong>&nbsp;&nbsp;&nbsp; <strong>Right of re\u00adten\u00adti\u00adon in re\u00adla\u00adti\u00adon to work re\u00adsults and documents<\/strong><\/h6>\n\n\n\n<p class=\"has-custom-kanzlei-dark-blue-color has-text-color has-link-color wp-elements-c39bb7be5b03dc7cfb31ef29aae0e65c\" style=\"margin-top:0\">(1) The tax ad\u00advi\u00adser may make and re\u00adtain co\u00adpies or pho\u00adto\u00adco\u00adpies of do\u00adcu\u00adments which he re\u00adturns to the cli\u00adent or do so by me\u00adans of elec\u00adtro\u00adnic data pro\u00adces\u00adsing.<br>(2) The tax ad\u00advi\u00adser may re\u00adfu\u00adse to hand over the do\u00adcu\u00adments un\u00adtil his fees and ex\u00adpen\u00adses have been paid (Sec\u00adtion 66 (3) StBerG). A con\u00adtrac\u00adtu\u00adal right of re\u00adten\u00adti\u00adon shall be de\u00ade\u00admed to have been agreed with re\u00adgard to the work results.<\/p>\n\n\n\n<h6 class=\"wp-block-heading has-palette-color-2-color has-text-color has-link-color wp-elements-9c56c8fcfa998362cb030be982aa2808\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:0\"><strong>12.<\/strong>&nbsp;&nbsp;&nbsp; <strong>Place of ju\u00adris\u00addic\u00adtion, place of ful\u00adfilm\u00adent, in\u00adfor\u00adma\u00adti\u00adon&nbsp;<span class=\"caps\">VSBG<\/span><\/strong><\/h6>\n\n\n\n<p class=\"has-custom-kanzlei-dark-blue-color has-text-color has-link-color wp-elements-bbc7471c888b665e5e90945b48ec2cd8\" style=\"margin-top:0\">(1) Ger\u00adman law shall ap\u00adp\u00adly ex\u00adclu\u00adsi\u00adve\u00adly to the or\u00adder, its exe\u00adcu\u00adti\u00adon and any claims ari\u00adsing the\u00adr\u00ade\u00adf\u00adrom. If the cli\u00adent is a mer\u00adchant, a le\u00adgal en\u00adti\u00adty un\u00adder pu\u00adblic law or a spe\u00adcial fund un\u00adder pu\u00adblic law, the place of ful\u00adfilm\u00adent and ju\u00adris\u00addic\u00adtion shall be the tax consultant\u2019s pro\u00adfes\u00adsio\u00adnal es\u00adtab\u00adlish\u00adment. This shall also ap\u00adp\u00adly in the event that the cli\u00adent mo\u00adves his do\u00admic\u00adi\u00adle or usu\u00adal place of re\u00adsi\u00addence ab\u00adroad af\u00adter pla\u00adcing the or\u00adder or if his do\u00admic\u00adi\u00adle or usu\u00adal place of re\u00adsi\u00addence is not known at the time the ac\u00adtion is fi\u00adled.&nbsp;<br>(2) The tax con\u00adsul\u00adtant is \u2013 not \u2013 pre\u00adpared to par\u00adti\u00adci\u00adpa\u00adte in dis\u00adpu\u00adte re\u00adso\u00adlu\u00adti\u00adon pro\u00adcee\u00addings be\u00adfo\u00adre a con\u00adsu\u00admer ar\u00adbi\u00adtra\u00adti\u00adon board (Sec\u00adtions 36, 37 <span class=\"caps\">VSBG<\/span>).<sup data-fn=\"f6d45107-173b-4785-8c19-420098ad825f\" class=\"fn\"><a id=\"f6d45107-173b-4785-8c19-420098ad825f-link\" href=\"#f6d45107-173b-4785-8c19-420098ad825f\">5<\/a><\/sup><\/p>\n\n\n\n<h6 class=\"wp-block-heading has-palette-color-2-color has-text-color has-link-color wp-elements-3bf389ea315fe05310665287eff35aa6\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:0\"><strong>13.<\/strong>&nbsp;&nbsp;&nbsp; <strong>Ef\u00adfec\u00adti\u00adve\u00adness in case of par\u00adti\u00adal invalidity<\/strong><\/h6>\n\n\n\n<p class=\"has-custom-kanzlei-dark-blue-color has-text-color has-link-color wp-elements-c3e40bcadb0ca45059f4d56accd0ce9e\" style=\"margin-top:0\">Should in\u00addi\u00advi\u00addu\u00adal pro\u00advi\u00adsi\u00adons of the\u00adse terms and con\u00addi\u00adti\u00adons be or be\u00adco\u00adme in\u00adva\u00adlid, this shall not af\u00adfect the va\u00adli\u00addi\u00adty of the re\u00admai\u00adning provisions.<\/p>\n\n\n<ol style=\"border-top-width:2px;border-top-color:var(--wp--preset--color--palette-color-2); padding-top:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--40);\" class=\"wp-block-footnotes\"><li id=\"d86762da-2977-449b-9a6e-7d8be817a8e3\">For con\u00adtracts con\u00adcluded on\u00adline with con\u00adsu\u00admers, <span class=\"caps\">DWS<\/span> form no. 1130 \u201eMo\u00addel can\u00adcel\u00adla\u00adti\u00adon po\u00adli\u00adcy, mo\u00addel de\u00adcla\u00adra\u00adti\u00adon of con\u00adsent and mo\u00addel can\u00adcel\u00adla\u00adti\u00adon form for con\u00adsu\u00admer man\u00adda\u00adtes con\u00adcluded on\u00adline\u201c must be ob\u00adser\u00adved. <strong>Plea\u00adse re\u00adfer to the fur\u00adther in\u00adfor\u00adma\u00adti\u00adon in <span class=\"caps\">DWS<\/span> data sheet no. 1001.<\/strong> <a href=\"#d86762da-2977-449b-9a6e-7d8be817a8e3-link\" aria-label=\"Jump to footnote reference 1\">\ufe0e<\/a><\/li><li id=\"6a4315e1-e78f-48a6-a7e7-c9335edf2c60\">In the fol\u00adlo\u00adwing, the term \u201etax ad\u00advi\u00adsor\u201c also in\u00adcludes tax agents. <a href=\"#6a4315e1-e78f-48a6-a7e7-c9335edf2c60-link\" aria-label=\"Jump to footnote reference 2\">\ufe0e<\/a><\/li><li id=\"b2c7407c-d983-43f7-b724-968da6635995\">A le\u00adgal ba\u00adsis un\u00adder Art. 6 <span class=\"caps\">GDPR<\/span> must also be re\u00adle\u00advant for the pro\u00adces\u00adsing of per\u00adso\u00adnal data. The tax ad\u00advi\u00adsor must also ful\u00adfil the in\u00adfor\u00adma\u00adti\u00adon ob\u00adli\u00adga\u00adti\u00adons pur\u00adsu\u00adant to Art. 13 or 14 <span class=\"caps\">GDPR<\/span> by pro\u00advi\u00adding ad\u00addi\u00adtio\u00adnal in\u00adfor\u00adma\u00adti\u00adon. <strong>The no\u00adtes and ex\u00adpl\u00adana\u00adti\u00adons in <span class=\"caps\">DWS<\/span> in\u00adfor\u00adma\u00adti\u00adon sheet no. 1007 on <span class=\"caps\">DWS<\/span> forms no. 1005 \u201eData pro\u00adtec\u00adtion in\u00adfor\u00adma\u00adti\u00adon for cli\u00adents\u201c and no. 1006 \u201eData pro\u00adtec\u00adtion in\u00adfor\u00adma\u00adti\u00adon on the pro\u00adces\u00adsing of em\u00adployee data\u201c must be ob\u00adser\u00adved.<\/strong> <a href=\"#b2c7407c-d983-43f7-b724-968da6635995-link\" aria-label=\"Jump to footnote reference 3\">\ufe0e<\/a><\/li><li id=\"3963cee6-db72-41b3-b05b-1370dbe0c3df\">Pur\u00adsu\u00adant to Sec\u00adtion 55f (1) StBerG, every pro\u00adfes\u00adsio\u00adnal part\u00adner\u00adship, re\u00adgard\u00adless of its le\u00adgal form, is ob\u00adli\u00adged to take out and main\u00adtain pro\u00adfes\u00adsio\u00adnal lia\u00adbi\u00adli\u00adty insu\u00adrance. The amount of co\u00adver re\u00adqui\u00adred for part\u00adner\u00adships is re\u00adgu\u00adla\u00adted dif\u00adfer\u00adent\u00adly de\u00adpen\u00adding on whe\u00adther the le\u00adgal form li\u00admits the lia\u00adbi\u00adli\u00adty of na\u00adtu\u00adral per\u00adsons (see sec\u00adtion 55f (2) and (3) StBerG). Ac\u00adcor\u00adding to sec\u00adtion 67a para. 1 sen\u00adtence 1 no. 2 StBerG, lia\u00adbi\u00adli\u00adty can be li\u00admi\u00adt\u00aded by ge\u00adne\u00adral terms and con\u00addi\u00adti\u00adons to four times the mi\u00adni\u00admum sum insu\u00adred if insu\u00adrance co\u00adver exists in this re\u00adspect. The con\u00adtrac\u00adtu\u00adal sum insu\u00adred must cor\u00adre\u00adspond to the spe\u00adci\u00adfi\u00adca\u00adti\u00adons with re\u00adgard to the in\u00addi\u00advi\u00addu\u00adal cla\u00adim; other\u00adwi\u00adse point 6 must be can\u00adcel\u00adled. <strong>Plea\u00adse re\u00adfer to the in\u00adfor\u00adma\u00adti\u00adon in <span class=\"caps\">DWS<\/span> data sheet no. 1001.<\/strong> <span class=\"caps\">GDPR<\/span> may be re\u00adle\u00advant. The tax ad\u00advi\u00adsor must also ful\u00adfil the in\u00adfor\u00adma\u00adti\u00adon ob\u00adli\u00adga\u00adti\u00adons pur\u00adsu\u00adant to Art. 13 or 14 <span class=\"caps\">GDPR<\/span> by pro\u00advi\u00adding ad\u00addi\u00adtio\u00adnal in\u00adfor\u00adma\u00adti\u00adon. <strong>The no\u00adtes and ex\u00adpl\u00adana\u00adti\u00adons in <span class=\"caps\">DWS<\/span> in\u00adfor\u00adma\u00adti\u00adon sheet no. 1007 on <span class=\"caps\">DWS<\/span> forms no. 1005 \u201eData pro\u00adtec\u00adtion in\u00adfor\u00adma\u00adti\u00adon for cli\u00adents\u201c and no. 1006 \u201eData pro\u00adtec\u00adtion in\u00adfor\u00adma\u00adti\u00adon on the pro\u00adces\u00adsing of em\u00adployee data\u201c must be ob\u00adser\u00adved.<\/strong> <a href=\"#3963cee6-db72-41b3-b05b-1370dbe0c3df-link\" aria-label=\"Jump to footnote reference 4\">\ufe0e<\/a><\/li><li id=\"f6d45107-173b-4785-8c19-420098ad825f\">If the im\u00adple\u00admen\u00adta\u00adti\u00adon of dis\u00adpu\u00adte re\u00adso\u00adlu\u00adti\u00adon pro\u00adcee\u00addings be\u00adfo\u00adre the con\u00adsu\u00admer ar\u00adbi\u00adtra\u00adti\u00adon board is de\u00adsi\u00adred, the word \u201enot\u201c is to be de\u00adle\u00adted. In this case, re\u00adfe\u00adrence must be made to the com\u00adpe\u00adtent con\u00adsu\u00admer ar\u00adbi\u00adtra\u00adti\u00adon board, sta\u00adting its ad\u00address and web\u00adsite. <a href=\"#f6d45107-173b-4785-8c19-420098ad825f-link\" aria-label=\"Jump to footnote reference 5\">\ufe0e<\/a><\/li><\/ol><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Allgemeine Gesch\u00e4ftsbedingungen F\u00fcr diejenigen unter Ihnen, die die Details m\u00f6gen. Die folgenden \u201eAllgemeinen Gesch\u00e4ftsbedingungen gelten f\u00fcr Vertr\u00e4ge1 zwischen Steuerberatern2 und steuerberatenden Berufsaus\u00fcbungsgesellschaften (im Folgenden \u201eSteuerberater\u201c genannt) und ihren Auftraggebern, soweit nicht etwas anderes ausdr\u00fccklich in Textform vereinbart oder gesetzlich zwingend vorgeschrieben ist.\u00a0 1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Umfang und Ausf\u00fchrung des Auftrags (1)\u00a0\u00a0\u00a0\u00a0 F\u00fcr den Umfang der vom Steuerberater [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"wp_typography_post_enhancements_disabled":false,"jetpack_post_was_ever_published":false,"cybocfi_hide_featured_image":"","footnotes":"[{\"content\":\"Bei online abgeschlossenen Vertr\u00e4gen mit Verbrauchern ist der DWS-Vordruck Nr. 1130 \u201eMuster-Widerrufsbelehrung, Muster-\u00a0\u00a0\u00a0\u00a0\u00a0 Zustimmungserkl\u00e4rung und Muster-Widerrufsformular f\u00fcr online abgeschlossene Verbrauchermandate\u201c zu beachten. <strong>Auf die weiterf\u00fchrenden Hinweise im DWS-Merkblatt Nr. 1001 wird verwiesen.<\/strong>\",\"id\":\"d86762da-2977-449b-9a6e-7d8be817a8e3\"},{\"content\":\"Der Begriff \u201eSteuerberater\u201c umfasst im Folgenden jeweils auch Steuerbevollm\u00e4chtigte.\",\"id\":\"6a4315e1-e78f-48a6-a7e7-c9335edf2c60\"},{\"content\":\"Zur Verarbeitung personenbezogener Daten muss zudem eine Rechtsgrundlage aus Art. 6 DSGVO einschl\u00e4gig sein. Der Steuerberater muss au\u00dferdem die Informationspflichten gem. Art. 13 oder 14 DSGVO durch \u00dcbermittlung zus\u00e4tzlicher Informationen erf\u00fcllen. <strong>Hierzu sind die Hinweise und Erl\u00e4uterungen im DWS-Hinweisblatt Nr. 1007 zu den DWS-Vordrucken Nr. 1005 \u201eDatenschutzinformationen f\u00fcr Mandanten\u201c und Nr.1006 \u201eDatenschutzinformation zur Verarbeitung von Besch\u00e4ftigtendaten\u201c zu beachten.<\/strong>\",\"id\":\"b2c7407c-d983-43f7-b724-968da6635995\"},{\"content\":\"Nach \u00a7 55f Abs. 1 StBerG ist jede Berufsaus\u00fcbungsgesellschaft, gleich welcher Rechtsform, zum Abschluss und zur Unterhalttung einer Berufshaftpflichtversicherung verpflichtet. Differenzierend geregelt ist die H\u00f6he der erforderlichen Soziet\u00e4tsdeckung, je nachdem, ob durch die Rechtsform eine Beschr\u00e4nkung der Haftung f\u00fcr nat\u00fcrliche Personen vorliegt (vgl. \u00a7 55f Abs. 2 und 3 StBerG). Nach \u00a7 67a Abs. 1 Satz 1 Nr. 2 StBerG kann die Haftung durch allgemeine Gesch\u00e4ftsbedingungen auf den vierfachen Betrag der Mindestversicherungssumme begrenzt werden, wenn insoweit Versicherungsschutz besteht. Die vertragliche Versicherungssumme muss den Vorgaben hinsichtlich des einzelnen Schadenfalles entsprechen; andernfalls ist die Ziffer 6 zu streichen. <strong>Auf die Hinweise im DWS-Merkblatt Nr. 1001 wird verwiesen.<\/strong> DSGVO einschl\u00e4gig sein. Der Steuerberater muss au\u00dferdem die Informationspflichten gem. Art. 13 oder 14 DSGVO durch \u00dcbermittlung zus\u00e4tzlicher Informationen erf\u00fcllen. <strong>Hierzu sind die Hinweise und Erl\u00e4uterungen im DWS-Hinweisblatt Nr. 1007 zu den DWS-Vordrucken Nr. 1005 \u201eDatenschutzinformationen f\u00fcr Mandanten\u201c und Nr.1006 \u201eDatenschutzinformation zur Verarbeitung von Besch\u00e4ftigtendaten\u201c zu beachten.<\/strong>\",\"id\":\"3963cee6-db72-41b3-b05b-1370dbe0c3df\"},{\"content\":\"Falls die Durchf\u00fchrung von Streitbeilegungsverfahren vor der Verbraucherschlichtungsstelle gew\u00fcnscht ist, ist das Wort \u201enicht\u201c zu streichen. Auf die zust\u00e4ndige Verbraucherschlichtungsstelle ist in diesem Fall unter Angabe von deren Anschrift und Website hinzuweisen.\",\"id\":\"f6d45107-173b-4785-8c19-420098ad825f\"}]"},"class_list":["post-7659","page","type-page","status-publish","hentry"],"blocksy_meta":[],"jetpack_shortlink":"https:\/\/wp.me\/P8ENxW-1Zx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kanzlei-kolossa.com\/en\/wp-json\/wp\/v2\/pages\/7659","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-kolossa.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/kanzlei-kolossa.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-kolossa.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-kolossa.com\/en\/wp-json\/wp\/v2\/comments?post=7659"}],"version-history":[{"count":59,"href":"https:\/\/kanzlei-kolossa.com\/en\/wp-json\/wp\/v2\/pages\/7659\/revisions"}],"predecessor-version":[{"id":8090,"href":"https:\/\/kanzlei-kolossa.com\/en\/wp-json\/wp\/v2\/pages\/7659\/revisions\/8090"}],"wp:attachment":[{"href":"https:\/\/kanzlei-kolossa.com\/en\/wp-json\/wp\/v2\/media?parent=7659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}