General Terms and Conditions of Business and Use – UnionTax GmbH

1. Scope of application

These general terms and conditions apply to all services provided by UnionTax. All agreements made between the customer and UnionTax in connection with the use of the services of UnionTax GmbH are based on these terms and conditions and – if issued – the express declaration of acceptance by UnionTax.

The validity of conflicting or deviating terms and conditions is excluded, even if these are not expressly contradicted or services are accepted without reservation.

For non-registered customers, these terms and conditions shall apply in the version valid at the time of use. For registered customers, the terms and conditions apply in the version valid at the time of registration.
UnionTax reserves the right to amend these terms and conditions in accordance with the following provisions, provided that this amendment is reasonable for the customer, taking into account the interests of the customer; this is particularly the case if the amendment is without significant legal and/or economic disadvantages for the customer, e.g. in the event of changes to the registration process or changes to contact information. Furthermore, customers will be informed of any changes to these terms and conditions with reasonable advance notice, but at least one month before the intended entry into force.

The information is sent to the email address specified by the customer.

We do not participate in dispute resolution proceedings before a consumer arbitration board.

2. Access to UnionTax GmbH

The customer’s access to the online portal is password-protected via the Internet. The customer is obliged to keep his access data and password secret and to protect them from misuse by third parties. UnionTax employees are not authorised to request passwords by telephone, in writing or in any other way. The client must inform UnionTax immediately if it becomes aware of any misuse of its data by third parties or if facts give rise to such suspicion. In the event of misuse of access to the online portal for which the customer is responsible, the customer shall be liable for any resulting damages. UnionTax is also authorised to temporarily or permanently block access to the online portal in the event of misuse.

UnionTax GmbH offers an internet-based check of individual tax refund and/or child benefit claims in Germany. There is no online application process via the platform. Customers can enter their income tax return data and calculate their income tax. The customer can also calculate their child benefit entitlement after entering the required data. The service also includes the option of commissioning UnionTax online to submit tax returns, apply for child benefit and request the documents required for the tax and/or child benefit procedure from the relevant authorities. This includes, among other things, the retrieval of employment documents, wage registration data, registration certificates, tax assessment notices, etc. The order is then passed on to the tax advisers and lawyers employed by UnionTax and authorised in Germany. 

No software is installed on the customer’s computer. 

UnionTax will use your email address exclusively for its own advertising purposes for sending direct advertising for its own similar goods or services, irrespective of the processing of the contract. If you do not agree to this, you can object to its use at any time. The objection can be declared by any means of communication, not only by email. But it must reach us in order to be effective. There are no costs for this other than the transmission costs according to the basic tariffs. You will find the contact details for exercising your objection in the legal notice. Your email address will then be removed from the mailing list.

4. Obligations of the customer

In the event that UnionTax is commissioned, the client is obliged to provide correct information about his circumstances and to identify himself by means of an identity card/passport and/or driving licence on which the client’s signature can be seen, or by means of an officially certified signature.

The customer must provide the documents required for the applications in good time, but at least 5 working days before the deadline notified to him for applying for any claims or responding to requests from German authorities, in order to enable the order to be processed. 

If UnionTax sets deadlines for processing queries, irrespective of statutory and official deadlines, the client undertakes to provide UnionTax with the requested information by the deadline. In this case, UnionTax reserves the right to continue the procedure with the existing documents, provided that this does not lead to additional costs for the customer and assumes no liability for the resulting loss of individual claims.

The requested documents must be personally signed by the customer.

5. Conclusion of the contract

The customer issues a legally binding offer to UnionTax by clicking on the “Issue mandate with obligation to pay” button. He is bound by this for 2 working days after submitting the declaration. The customer’s right of cancellation remains unaffected by this.

The customer then receives an order confirmation by email, which is sent to their user account. This email is generated automatically. In the case of an order for a pure tax refund, if the UnionTax trust account is used, the offer is accepted at the same time as the order confirmation is sent.

If the customer does not use the UnionTax trust account or commissions a child benefit procedure, an advance invoice is attached to the order confirmation and the confirmation does not contain any acceptance of the contract. Only upon receipt of the advance payment to the UnionTax account specified on the invoice will the contract be accepted by confirmation email to the customer’s user account.

If a child benefit procedure is ordered, this order does not automatically include the submission of any required tax return. If UnionTax is also commissioned to submit a tax return, the additional costs for this will be charged according to our price list.

6. Right of cancellation

If the customer is a consumer (i.e. a natural person who places the order for a purpose that cannot be attributed to their commercial or independent professional activity), the customer has a right of cancellation in accordance with the statutory provisions.

In all other respects, the provisions set out in detail in the following withdrawal policy apply to the right of cancellation:

Cancellation policy

Right of cancellation:
You have the right to cancel this contract within fourteen days without specifying any reasons. The cancellation period is fourteen days from the date the contract is concluded. To exercise the right to cancel, you must inform UnionTax Tax consultant company GmbH (CH), Maria-Stader-Weg 4, CH-8590 Romanshorn, office@uniontax.eu, www.uniontax.eu of your decision to cancel this contract by a clear statement (e.g. a letter sent by post, fax or email). To comply with the cancellation period, it is sufficient to send the notification that you are exercising your right of cancellation before the cancellation period expires.

Consequence of cancellation:
If you withdraw from this contract, we shall reimburse to you all payments received from you, including the costs of delivery (with the exception of the supplementary costs resulting from your choice of a type of delivery other than the least expensive type of standard delivery offered by us), without undue delay and in any event not later than 14 days from the day on which we are informed about your decision to withdraw from this contract. For this repayment, we will 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 for this repayment.

The right of cancellation expires prematurely for contracts:
for services, if you have requested that the services should begin during the cancellation period. You must then pay us a reasonable amount corresponding to the proportion of the services already provided by the time you inform us of the exercise of the right of cancellation with regard to this contract compared to the total scope of the services provided for in the contract

End of the cancellation policy

7. Information on liability for defects

The statutory liability for defects applies.

8. Prices, payments, offsetting and right of retention

All prices quoted by UnionTax are gross prices including statutory VAT, where applicable. The fee is calculated from the tax and child benefit notices sent to UnionTax and the tax and child benefit payments determined therein.

After UnionTax has provided the service, the customer will automatically receive an invoice from UnionTax by email. This is also provided in the registered customer’s user profile.

UnionTax invoices are due for payment immediately, unless otherwise agreed, and are payable without any deductions.

Payment is made via the payment method chosen by the customer. Payment shall be made by SEPA bank transfer to the UnionTax account specified in the invoice.

The customer is not entitled to offset claims against UnionTax unless the customer’s counterclaims have been legally established or are undisputed. However, the client is entitled to offset against UnionTax’s claims if and insofar as it asserts claims due to defective performance by UnionTax or counterclaims arising from the same contractual relationship.

The client may only exercise a right of retention against UnionTax if its counterclaim arises from the same (service) contractual relationship.

9. Liability

If UnionTax calculates an estimated tax liability for the customer as part of the online tax return, this is a non-binding calculation. UnionTax calculates the tax liability on the basis of the data entered by the client with the utmost care in accordance with the applicable tax laws and the calculation rules contained therein. UnionTax is not liable for incorrect information provided by the customer. UnionTax’s calculation may differ from the actual tax liability, which is determined solely by the relevant tax office.

UnionTax endeavours to provide permanent access to its online products (365 days/year, 24 hours/day). However, availability at all times is expressly not guaranteed. In particular, access may be temporarily restricted for technical reasons, such as necessary maintenance and repair work. UnionTax accepts no liability for the customer’s internet connection.

UnionTax is liable to the customer in all cases of contractual and non-contractual liability in the event of intent and gross negligence in accordance with the statutory provisions for damages or reimbursement of futile expenses.

UnionTax’s liability for delay in the provision of services is limited to an amount of 25% of the agreed contractual remuneration (including VAT), except in cases of intent or gross negligence.

In other cases, UnionTax shall only be liable – subject to the exceptions in the following paragraph – in the event of a breach of a contractual obligation, the fulfilment of which is essential for the proper performance of the contract and on the observance of which the customer may regularly rely (so-called cardinal obligation), limited to compensation for foreseeable and typical damage. In all other cases, UnionTax’s liability is excluded, subject to the following paragraph.

UnionTax’s liability for guaranteed characteristics of the services and UnionTax’s liability for damages resulting from injury to life, body or health and under the Product Liability Act shall remain unaffected by the above limitations and exclusions of liability.

10. Copyrights

UnionTax holds the copyright to all images, films and texts published as part of the online service (www.uniontax.eu). Use of these images, films and texts is not permitted without the express consent of UnionTax.

11. Applicable law and place of jurisdiction

The contract concluded between UnionTax, and the customer is subject to Swiss law, excluding the UN Convention on Contracts for the International Sale of Goods, subject to mandatory international private law provisions.

If the customer is a merchant within the meaning of the German Commercial Code (HGB) or a legal entity under public law or a special fund under public law, the courts at the registered office of UnionTax, i.e. in Romanshorn/CH, shall have exclusive jurisdiction for all disputes arising from or in connection with the contractual relationship in question. In all other cases, UnionTax or the customer may bring an action before any court having jurisdiction by law.

Version dated: Juni 2018

UnionTax GmbH

Romanshorn/Switzerland