General Terms and Usage Conditions – UnionTAX International
1. Scope of Validity
These terms and conditions apply to all services provided by UnionTAX. All agreements between the Client and UnionTAX in connection with the use of the services of Union TAX-International, are based on the conditions set out herein, and, if tendered, the express declaration of acceptance pertaining to UnionTAX.
The validity of conflicting or deviating terms and conditions is excluded, even if this is not expressly contradicted, or if services are accepted unconditionally.
For non-registered Clients, these terms and conditions shall apply in the version current at the time of the actual usage of such services, in each case. Registered Clients are subject to the terms and conditions in the version current at the time of registration.
UnionTAX reserves the right, subject to the terms set out below, to amend these terms and conditions, provided that such an amendment is reasonable for the Client, taking into account the interests involved; this is particularly the case if the amendment does not significantly affect the legal and/or economic disadvantages for the Client, e.g. revisions in the registration process, or changes to contact information. Furthermore, Clients are informed and given notice of any amendments in these conditions with reasonable lead time, but at least one month before such amendments are expected to enter into force. The information is sent to the Client's known e-mail address.
There will be no recourse to a dispute settlement procedure before a consumer arbitration board.
2. Access to UnionTAX-International
After registration, the Client can use the UnionTAX online portal, save mandates and transactions, and assign mandates. This is done in the Client's UnionTAX-International account. The storage of all tax and child benefit claims is governed by the provisions of the Federal Data Protection Act (BDSG). All documentation and processes are stored for the legally required storage duration and automatically deleted in the 11th year after its initial creation. The Client can independently delete tax and child benefit claims at any time; automatic deletion periods can be suspended, as per the Client's express request.
The Client's access to the online portal is password protected via the Internet. The Client is obliged to keep his/her access data and password secret, and to protect them against misuse by third parties. UnionTAX employees are not authorized to request passwords, either telephonically, in writing, or by any other means. The Client shall inform UnionTAX without delay, if he/she becomes aware of any misuse of his/her data by third parties, or if circumstances give rise to such a suspicion. If the Client abuses his/her access to the online portal or is responsible for permitting such abuse, then the Client is liable for the resulting damages. In addition, UnionTAX is entitled to temporarily or permanently block access in case of misuse of access to the online portal.
3. UnionTAX Services
UnionTAX-International offers an Internet-based review of individual tax refunds and/or child benefit claims in Germany. There is no online-based application via the platform. The Client can enter the data pertaining to his/her income tax return and calculate the income tax accordingly. In addition, the Client can calculate his/her child benefit claims after entering the required data. The service also includes the option of commissioning UnionTAX to submit the tax return via an online request, to apply for child benefit claims, and to request the necessary documents for the tax and/or child benefit procedure from the relevant authorities. These include, inter alia, the examination of work-related documents payroll data, registration certificates, tax assessments, etc. The contract is then handed over to tax consultants and lawyers employed by UnionTAX, who are approved and have been admitted to practice in Germany.
There is no software installation on the Client's computer.
Independently of the contractual services, UnionTAX will use your e-mail address, solely for its own advertising purposes, to send you direct mail advertising similar goods or services. If you do not agree to this, you may object to such use at any time. This objection may be lodged via any communication method, not solely via e-mail. However, it must be received by us, to validate such action. There are no other costs than the transmission costs, in accordance with the basic tariffs. The contact details, where you may forward your objection, can be found in the website imprint. Your e-mail address will then be removed from the mailing list.
4. Client Obligations
In the case of a commission from UnionTAX, the Client is obliged to provide correct information about his/her circumstances and to identify him/herself by means of an identity card/passport and/or driver's license, on which the client's signature is recognizable, or by means of a legally certified signature.
The Client must provide the documents required for the applications as early as possible, but at least 5 working days prior to his/her notified deadline for requesting any claims, and/or responses to requests from German authorities, in order to enable processing of the mandate.
Insofar as UnionTAX sets deadlines for the processing of queries, irrespective of statutory and regulatory deadlines, the client undertakes to forward the required information and documentation to UnionTAX by the due date. UnionTAX reserves the right to continue proceedings with all available documentation, as long as this does not lead to additional costs for the Client, and does not assume any liability for any resulting losses for specific claims.
The requested documents must be personally signed by the Client.
5. Conclusion of Contract
The Client issues a legally binding order to UnionTAX via the button "Mandate issued with acceptance of liability for costs". He/she is obligated to comply 2 working days after submission of the declaration. The Client's right of withdrawal remains unaffected.
The Client receives an order confirmation via email, which is sent to his/her user account. This email is generated automatically. In the case of an order pertaining purely to a tax refund, the use of the UnionTAX Trust Account, along with the order confirmation is simultaneously deemed as acceptance of the order.
Insofar as the customer does not use the UnionTAX Trust Account, or also commissions a child benefit procedure, the order confirmation is accompanied by an advance invoice and the confirmation of such is not deemed as acceptance of the contract. Only upon receipt of the advance payment by UnionTAX, paid into the account indicated on the invoice, contract acceptance is via confirmation email to the Client's user account, is effected and completed.
Insofar as a child benefit procedure is commissioned, this order does not automatically include the filing of any required tax returns. If UnionTAX is commissioned, in addition, to file a tax return, the additional costs will be charged according to our price list.
6. Righ of Cancellation
If the Client is a consumer (i.e. a natural person who places the order for a purpose that can be attributed neither to commercial nor independent professional activity), the Client has a right of revocation in accordance with statutory provisions.
Furthermore, for the right of cancellation, the following regulations that are listed in detail, apply to the cancellation policy:
Righ of Cancellation:
You have the right to withdraw from this contract within fourteen days, without being required to cite any reasons.
The cancellation period is fourteen days from the date that the contract was concluded.
To exercise your right of withdrawal, you must inform UnionTAX International SWISS, Obere Zelgstr. 2, CH-8590 Romanshorn, firstname.lastname@example.org, Tel.: +41 (0)71 541 14 44, Fax: +41 (0)71 541 15 55 by means of a clear communication (e.g. via postal mail, fax or e-mail), of your decision to cancel this contract. You may use the attached standard withdrawal form, which is, however, not required.
To remain within the timely cancellation period, it is sufficient for you to send notification of your right of withdrawal before the expiry of the withdrawal deadline
Consequences of Cancellation:
If you withdraw from this contract, all payments we have received from you, including delivery charges (except for the additional costs arising from choosing a different delivery method than our standard delivery) must be repaid to you promptly, at the latest within fourteen days from the date on which the notification of your revocation of this contract was received by us. For this repayment, we will use the same payment method you used in the original transaction, unless expressly agreed otherwise; in no way will you be charged for these repayment fees.
Premature expiration of the right to cancel applies int he following cases:
on the initiation of services you have commissioned, that commence during the withdrawal period. You will then be required to pay us the appropriate amount, equal to the proportion of services already provided by the date on which you inform us of the exercise of the right of cancellation, in relation to the total scope of the services provided for in the contract.
End of Cancellation Policy
7. Information on Liability for Defects
The statutory liability for defects applies.
8. Prices, Payments, Remittal and Right of Retention
All cited UnionTAX prices are gross prices which include the legal value added tax (VAT), if applicable. The fee is calculated from the tax and child benefit notifications sent to UnionTAX, and the tax and child benefit payments established therein.
After services have been provided by UnionTAX, the Client will automatically receive an invoice from UnionTAX, sent via e-mail. This is also accessible in the user profile of the registered Client.
Invoices issued by UnionTAX are due for immediate payment, unless otherwise agreed, and are payable without any deductions.
Payment is made via the payment method chosen by the Client. Payment should be made via SEPA transfer, paid into the UnionTAX account indicated on the invoice.
The Client is not entitled to set off any claims against UnionTAX payments, unless such claims by the Client are legally established or undisputed. However, the customer is entitled to offset claims against payments to UnionTAX, if and insofar as he/she can legally assert claims or counterclaims for defective performance by UnionTAX, arising from the same contractual relationship.
The customer may exercise a right of retention against UnionTAX only if his/her counterclaim results from the same (service contract) contractual relationship.
Insofar as UnionTAX calculates a projected amount for the tax liability of the customer within the context of the online tax declaration, it remains a non-binding amount. UnionTAX uses the data provided by the customer, to calculate the amount of tax liability with the utmost care, on the basis of the applicable tax laws and the calculation rules contained therein. UnionTAX is not liable for false data provided by the customer. UnionTAX's calculation may differ from the actual tax liability, which is determined solely by the respective tax office.
UnionTAX strives to provide permanent access to its online products (365 days/year, 24 hours/day). However, this availability is not guaranteed. In particular, access may be temporarily limited for technical reasons, for example, due to necessary maintenance and repair operations. UnionTAX assumes no liability for the Client's internet connection.
UnionTAX is liable to the Client in all cases of contractual and non-contractual liability, for intentional and gross negligence, in accordance with statutory provisions, for damages or reimbursement of futile expenses.
UnionTAX's liability for a delay in the provision of services is limited to 25% of the contractual remuneration (including value added tax) agreed in each case, except in the case of intentional or gross negligence.
In other cases, UnionTAX is liable, subject to the exceptions in the following paragraph, only in cases of breach of contractual obligations, the fulfillment of which makes the proper execution of the contract valid in the first place, and the compliance of which the Client can rely on regularly (so-called cardinal obligation), yet limited to the replacement of foreseeable and typical damage. In all other cases, liability by UnionTAX is excluded, subject to the following paragraph.
UnionTAX's liability for guaranteed characteristics of the services, as well as UnionTAX's liability for damages resulting from injury to life, limb or health under the Product Liability Act, shall remain unaffected by the foregoing limitations and exclusions of liability.
UnionTAX owns copyright on all images, films, and texts published as part of the online service (www.uniontax.international). Use of these images, films, and texts is not permitted without express permission provided by UnionTAX.
11. Applicable Law and Jurisdiction
The contract concluded between UnionTAX and the Client is subject to Swiss law under the exclusion of the UN Convention on the International Sale of Goods, subject to mandatory private international law.
If the Client is a merchant within the meaning of the Commercial Code (HGB) or a legal entity under public law, or a special trust under public law, then the courts at the UnionTAX headquarters i.e in Romanshorn/CH, shall be exclusively responsible for all disputes arising out of, or in connection with, the relevant contractual relationship. In all other cases, UnionTAX or the Client may lodge a complaint before any competent applicable court of jurisdiction.
Current on: June 2018