General Terms and Conditions
General Terms and Conditions of ,,GDF GmbH, Weintraubengasse 2, 90403 Nuremberg”
(in the following ,,GDF”, status 12/2017)
II. Free services
III. Paid services
IV. Cancellation Policy
VII. E-mail traffic
VIII. Online disputes
VIIII. final provisions
The online platform steuermachen.de is operated by GDF GmbH. GDF GmbH, hereinafter referred to by the service name GDF, is not a legal service provider under the Legal Services Act (RDG), and does not itself give any legal or tax advice.
These terms and conditions apply to legal and tax law seekers (hereinafter referred to as “users”) the internet platform www.steuermachen.de and regulates the relationship between GDF and users. By accepting these terms and conditions, a “user contract” is concluded between the GDF and the user. GDF offers users in Germany the opportunity to use the existing web-based infrastructure to provide free information services on the subject of tax law, as well as the request, processing and payment of income tax returns, legal issues and tax law questions by lawyers and tax consultants admitted to Germany or for assistance Persons authorized to carry out tax matters in accordance with the statutory provisions.
The GDF acts as a pure placement and advertising service and performs, as previously shown, even no legal and tax advice, or commissioned these not for users.
In order to use the services of the online portal steuermachen.de, the previous successful registration is required. It is essential to use a current e-mail address.
The data requested during registration must be provided by the customer completely and correctly. In the event of changes to the data, these must be notified by the customer to the GDF immediately and updated.
The information services on steuermachen.de the GDF are free.
Paid are the services, steuererklärungMACHEN and steuerEASY on which the tax and legal advice can be used by a lawyer or tax consultant (see below under III.). These services may and may only be used by fully capable persons.
The GDF may inform you by e-mail about improvements, innovations and extensions of the online platform or partner sites. GDF may exclude certain e-mail addresses or entire top-level domains from use.
If one provision of the General Terms and Conditions of GDF is ineffective, the remaining provisions remain unaffected.
1. “You” or “User” or “Customer” means the natural person or legal entity that registers with GDF and / or books or initiates a legal service through the GDF platform.
2. “We” or the “GDF” is the GDF GmbH, Weintraubengasse 2, 90403 Nuremberg.
3. “Products” and “Services” are legal or tax-advisory services or other paid services provided by a lawyer or a tax consultant / tax advisor via GDF.
4. “Steuerkanzlei Gussmann” is the tax and law firm RA Gussmann, Nordostpark 102a, 90411 Nuremberg.
II. Free services
a) Information service Tax tips – Tax advice
The information services on steuermachen.de the GDF are free. The Forum Tax Tips – Guide tax law is a free tax information service for lay people, and does not provide any legal or tax advice. The GDF points out that only general information on general tax issues are presented, which in no case Replace professional tax or legal advice with a lawyer or accountant. This also applies to any contributions from experts / tax consultants or lawyers.
The GDF newsletter is free for the user. The user can unsubscribe from the newsletter at any time. Simply click on the corresponding link at the end of the newsletter. GDF reserves the right to remove e-mail addresses from the mailing list on its own or to refuse certain e-mail addresses for inclusion in the newsletter mailing list.
c) Use of the e-mail address
According to § 7 (3) UWG, the GDF is entitled to use the e-mail address given by the user when registering for a GDF service for direct advertising for their own similar services, as they are the subject of the respective closed Contracts are. A disclosure to third parties does not occur.
The user may object to the use of his e-mail address for direct mail at any time by e-mail to the e-mail address stated in the imprint of the portal or in writing to the GDF.
III. Paid services
GDF acts as a service provider for the provision of the online platform.
The steuererklärungMACHEN enables you to hire a law firm authorized to provide tax advice on the preparation of your income tax return or products for business customers. For this purpose, the requested data must be completely and correctly provided by the user. SteuererklärungMACHEN is chargeable. The service is only open to legally competent natural persons or legal entities. Minors are not allowed to use the service.
By placing an order for steuererklärungMACHEN, the user submits a binding offer to conclude two contracts, on the one hand to a contract with the tax consultancy ,,Gussmann, Nordostpark 102a, 90411 Nuremberg” (tax consultancy agreement) at an estimated price specified by the taxpayer according to the price examples (including VAT). ) and on the other to a contract with GDF on the fee-based use of the platform steuermachen.de (user agreement in accordance with III.c below)).
In principle, the average cost may be based on the estimated prices quoted.
Decisive for the consultation of the tax office Gussmann are the mandate conditions of the law firm. It is up to the law firm Gussmann whether or not it accepts the offer to conclude a legal advisory or tax consulting contract. Upon acceptance, an out-of-court fee agreement is concluded.
The steuerEASY service allows the user to book the product offered by the tax consultancy Gussmann, Nordostpark 102a, 90411, for a flat-rate initial tax advice at a fixed price.
taxEASY is chargeable. The service is only open to legally competent natural persons. Minors are not allowed to use the service.
With the order of steuerEASY, the user makes a binding offer for the conclusion of two contracts, namely on the one hand to a contract with the tax office Gussmann, Nordostpark 102a, 90411 Nuremberg (tax consulting contract) for a specified by this prospective price according to price examples (including VAT. ) and on the other to a contract with GDF on the fee-based use of the platform steuermachen.de (user agreement in accordance with III.c below)).
In principle, the average cost may be based on the estimated prices quoted.
Decisive for the consultation of the tax office Gussmann are the mandate conditions of the law firm. It remains up to the law firm Gussmann whether it accepts the offer to conclude a tax consultancy contract or not. Upon acceptance, an out-of-court fee agreement is concluded.
c) Contract of use GDF
GDF also provides fee-based services via the steuermachen.de platform, in particular for the exchange of data with the responsible tax office and for services for facilitating the processing and preparation of documents and data, client communication and EDP support. For this purpose, GDF may charge a fee of 5.00 EUR (including VAT) for each requested service. The user fee is also charged if no tax or legal consulting agreement was concluded with the tax office. The user fee is due immediately with commission.
The user is responsible for communicating via the web pages of the GDF, as well as by e-mail and the sending of e-mail messages to his communicated e-mail address (s), as well as the storage of the respective client relationship data / files created on German Internet servers (or other Internet servers, if the user or the tax firm expressly requests it or if it requires legal provisions of the respective country) by the GDF and the editing tax office agree.
d) Invoicing, payment processing by GDF
Upon acceptance of the mandate by the tax office and for fees and expenses already incurred and likely to be incurred, the tax office may demand an advance payment.
To this end, GDF provides for the payment of services ordered via the platform of steuermachen.de at a charge, the use of payment services via the platform.
The GDF only provides access to the side of the respective payment service provider and does not become a party to the payment process.
The payment of the fee will be due after completion of the ordering process and before the respective consulting service of the tax office. If the demanded advance payment is not paid, the tax office may immediately suspend its further employment with the client until the advance payment has been received or the mandate is canceled. The tax office will announce its intention to discontinue the activity to the client in due time, if the client (user) could suffer disadvantages from the termination of the activity.
The advance payment is made in advance by e-mail. The client will receive by mail a written invoice from the law firm Gussmann by mail to the postal address given by the client and user when registering.
GDF takes over the invoicing, the collection, the booking and the forwarding of incoming payments for the commissioned tax office with integration into the accounting department of the tax office. Furthermore, GDF carries out collection / payment processing for the tax office, i. the dunning and enforcement activities on behalf of the tax office.
e) Fees of the law firm Gussmann for taxpayer and steuerEASY
Based on a fair, transparent and social pricing, based on the statutory consulting powers of the society of Lohnsteuerhilfe, regulated by the Tax Advisory Act (§§ 4 num. 11, 8, 13, 31 StBerG), the billing of the services provided by the law firm Gussmann in accordance with the price list following basis, so that there is a perpetual transparency for the clients of the tax office Gussmann.
The same applies to the products for business customers based on the Tax Consultant Remuneration Ordinance (StBVV).
The law firm Gussmann, which is commissioned by the user via the GDF platform, will calculate the appropriate fees according to the legal provisions and the scope of work as well as the workload. In particular, the processing costs must be taken into account. The fees are based on an exclusive processing of income tax returns for employees, employees, civil servants or pensioners.
In the case of a self-employed activity, the products of steuererklärungMACHEN and steuerEASY of the law firm Gussmann can in principle only be used for the offered fees for business customers, which are excluded from the fees for the exclusive processing of income tax declarations for employees, Employees, civil servants or retirees vary. The fees and price lists for business customers specified by the law firm Gussmann apply. The fees and prices for the exclusive processing of income tax returns for employees, civil servants or retirees cannot be used by business customers. Deviating agreements may, as far as legally possible, only be carried out in advance with the written consent of Gussmann. The law firm Gussmann holds after taking the data received a mandate acceptance.
The remuneration of the law firm Gussmann is subject to the statutory provisions, in particular the provisions of the Lawyers’ Remuneration Act (RVG) and the regulations of the Fees Ordinance for tax consultants, tax representatives and tax consultants (Steuerberatervergütungsverordnung – StBVV). They can only be deviated from according to legal requirements, especially if this is expressly agreed. Responses for anticipated costs for processing in a first inquiry, which go beyond the services offered, are free of charge.
For activities that are not regulated in the Fees Ordinance, the agreed remuneration, otherwise the usual remuneration (§612 Abs. 2 BGB and §632 Abs. 2 BGB) shall apply.
Offsetting against a claim for remuneration of the law firm Gussmann is only permitted with undisputed or legally established claims. For the services of the law firm Gussmann no shipping costs, because it is a service.
In the case of commissioning a (tax) legal initial consultation (steuerEASY) on the platform of GDF between the user and the tax firm Gussmann a flat fee of 50.00 EUR gross (42.02 EUR net plus statutory VAT 7.88 EUR , currently 19%).
Only the consultants of the law firm Gussmann can view and answer the questions and answers of the law firm in the context of steuerEASY. In the case of the commissioning of a legal initial consultation and acceptance by the tax law firm Gussmann, an out-of-court fee agreement is concluded in accordance with the aforementioned principles.
It should be noted that the compensation agreement deviates from the statutory provisions of the RVG. The fee exceeding the statutory fees shall not be reimbursed by any existing legal expenses insurance, nor by the opponent or any other cost unit.
IV. Cancellation Policy
Right of Withdrawal
You have the right to withdraw from this contract within fourteen days without giving any reason. The revocation period is fourteen days from the date of the contract. To exercise your right of withdrawal, you must us GDF GmbH, Weintraubengasse 2, 90403 Nuremberg, Phone: +49 (0) 911/801 90 910, E-Mail: firstname.lastname@example.org
by means of a clear statement (such as a letter sent by post, fax or e-mail) of your decision to withdraw from this contract. You can use the attached model withdrawal form, which is not required. In order to maintain the cancellation period, it is sufficient for you to send the notification of the exercise of the right of withdrawal before the expiry of the withdrawal period.
Consequences of the cancellation
If you withdraw from this Agreement, we have selected all payments we have received from you, including delivery charges (except for the additional costs arising from choosing a different delivery method than the most favorable standard delivery we offer have to repay immediately and at the latest within fourteen days from the date on which the notification of your revocation of this contract has reached us. For this repayment, we will use the same means of payment as you used in the original transaction, unless expressly agreed otherwise with you; In no case will you be charged for this repayment fees. If you have requested that the services be commenced during the period of cancellation, you must pay us a reasonable amount equal to the proportion of services already provided by you at the time you inform us of the exercise of the right of withdrawal in respect of this contract Comparison with the total volume of services provided for in the contract.
Note: Exclusion of the right of withdrawal
The right of revocation does not exist, if the customer entrepreneur gem. § 14 BGB is, i. a natural or legal person or a legal partnership that, in the course of the legal transaction, is acting in the course of its commercial or independent professional activity. The right of withdrawal also does not apply to contracts
• for the delivery of goods that are not prefabricated and for the manufacture of which an individual selection or determination by the consumer is decisive or which are clearly tailored to the personal needs of the consumer,
• for the delivery of goods that can spoil quickly or whose expiration date would quickly be exceeded,
• for the delivery of sealed goods that are not suitable for return for reasons of health or hygiene, if their seal has been removed after delivery,
• for the delivery of goods, if these are due to their delivery after delivery
• for the supply of alcoholic beverages, the price of which was agreed at the time of conclusion of the contract, but which can be delivered 30 days after conclusion of the contract at the earliest and whose actual value depends on fluctuations in the market over which the entrepreneur has no influence,
• to deliver sound or video recordings or computer software in a sealed package if the seal has been removed after delivery
• for the delivery of newspapers, magazines or magazines with the exception of subscription contracts.
End of cancellation
Sample cancellation form
If you want to revoke the contract, you can use the following form. This can be copied and copied into an e-mail or other document and sent to us.
Please fill this out:
Explanation of the cancellation
Telephone: +49 (0) 911/801 90 910
I / we hereby revoke the contract concluded by me / us for the purchase of the following goods / the provision of the following services:
(Please describe the goods here, give the order number and the price if necessary)
The goods named above were ordered on (date):
The goods mentioned above were delivered on (date):
First given name:
Date (of withdrawal):
(only with written revocation)
GDF GmbH takes the protection of your personal data very seriously and adheres strictly to the rules of data protection law.
Your data will be protected within the legal regulations. The following explanations give you an overview of how we ensure this protection, as well as what data is collected during your visit to the homepage and how it is used:
a) Collection, use and disclosure of personal data
As part of a registration or commission, we collect personal data from you, which we will only use to process the contract concluded with you and for the technical administration. Your personal data will only be passed on to third parties or otherwise transmitted to us, if this is necessary for the purpose of contract execution or for billing purposes or if you have previously consented. You have the right to revoke your consent at any time with effect for the future.
In the case of the commissioning of a legal service via the platform of the GDF, the reciprocal release from the confidentiality of the user against the GDF and the commissioned law firm is required (see also Release from confidentiality during the ordering process).
We will delete the personal data stored about you, if you revoke your consent to the storage, if their knowledge is no longer necessary for the fulfillment of the purpose pursued with the storage or if their storage is inadmissible for other legal reasons.
b) Right to information
Upon written request, we will gladly inform you about the data stored about you in accordance with the Federal Data Protection Act (BDSG). According to § 34 of the BDSG you have the right to information concerning the data stored about you, their origin and the recipient. Likewise, according to § 34 BDSG, you can obtain information about the purpose of the data collection at any time.
c) Analysis services
As far as we use analysis services on the side of steuermachen.de, the following explanations apply:
On our pages plugins of the social network Facebook, 1601 South California Avenue, Palo Alto, CA 94304, USA are integrated. The Facebook plugins can be recognized by the Facebook logo or the “Like” button on our site. An overview of the Facebook plugins can be found here: http://developers.facebook.com/docs/plugins/.
If you do not want Facebook the data collected through our website
Immediately associate with your Facebook profile, you must be present before visiting our website
Log out Facebook. You can also load the Facebook plugins with AddOns for your
Completely prevent browsers, e.g. with the “Facebook Blocker”
This website also uses Google Analytics, a web analytics service provided by Google Inc. (\ “Google \”). Google Analytics uses so-called “cookies”, text files that are stored on your computer and that allow an analysis of the use of the website by you. The information generated by the cookie about your use of this website (including your IP address) is transmitted to and stored by Google on servers in the United States. Google will use this information to evaluate your use of the website, to compile reports on website activity for website operators and to provide other services related to website activity and internet usage. Google will also transfer this information to third parties if required by law or if third parties process this data on behalf of Google.
Google will never associate your IP address with other Google Inc. data. You can prevent the storage of cookies by a corresponding setting of your browser software; however, please note that if you do this, you may not be able to use all the features of this website to the fullest extent possible. In addition, you may prevent the collection by Google of the data generated by the cookie and related to your use of the website (including your IP address) as well as the processing of this data by Google by downloading the browser plug-in available under the following link and install:
Functions of the Twitter service are integrated on our sites. These features are provided by Twitter Inc., 795 Folsom St., Suite 600, San Francisco, CA 94107, USA. By using Twitter and the function “Re-Tweet”, the websites you visit are linked to your Twitter account and shared with other users. This data is also transmitted to Twitter.
You can change your privacy settings on Twitter in the Account Settings at http://twitter.com/account/settings.
If you do not want Twitter the data collected through our website immediately
You must log in to your Twitter account before visiting our website on Twitter
logout. You can also complete loading the Twitter plugins with AddOns for your browser
prevent, for. For example, with the script blocker “NoScript” (http://noscript.net/).
Questions about the collection, processing and use of data, Data Protection Officer:
For questions about the collection, processing or use of your personal data, information, correction, blocking or deletion of data as well as revocation of any given consent or objection to a particular use of data, please contact the contact person specified in the imprint.
The ultimate goal of the tax consultancy Gussmann commissioned through the GDF platform is the correct, complete and unambiguous advice and support for the clients. In the event that due to simple negligence, a faulty legal advice granted or any other obligation of the mandate relationship is violated, the law firm Gussmann liable for damages incurred only up to an upper cover limit of EUR 1,000,000.00 (i.W EUR one million). At this level, there is a professional liability insurance for each lawyer / adviser of the law firm Gussmann in accordance with § 51a para. II no. 2 BRAO. The professional liability insurance exists with Generali Versicherung AG.
If this is to be deviated from in individual cases, a written agreement is required, which must be drawn up separately and handed over to the client together with these General Terms and Conditions upon conclusion of the contract.
Insofar as a claim for damages of the client is not subject to a shorter period of limitation by statute, it lapses in three years from the time at which the claim arose.
VII. E-mail traffic
Unencrypted incoming mails may be answered unencrypted by the GDF or commissioned tax office. It is expressly pointed out that due to the technical conditions, confidentiality protection can not be guaranteed to the same extent as in personal communication / correspondence on the electronic communication channel.
VIII. Online Dispute Resolution
In the event of a dispute, consumers can use the European Commission’s online dispute resolution platform at http://ec.europa.eu/consumers/odr/ to resolve conflicts.
VIIII. Final provisions
a) GDF reserves the right to unilaterally change these terms and conditions at any time, provided that they have been introduced into the contractual relationship with the user, insofar as this is necessary to eliminate subsequently arising equivalence disturbances or to adapt to changed legal or technical conditions Do not disadvantage users inappropriately. The GDF will inform the user about an appropriate adjustment by notifying the changed content. In this case, the user will receive a reference to his then existing right of opposition and the opposition period, as well as their consequences if the objection is omitted.
b) Changes to the GTC become part of the contract if the user does not object to the amendment in writing or text form within 14 days of receipt of the amendment notice and inclusion in the contractual relationship with GDF. Upon expiry of the period, the changed terms and conditions become valid for the user. The terms and conditions in the previous version lose their validity after the end of the approval period.
c) Changes and additions to these terms and conditions must be made in writing. Any deviation from this regulation also requires the prior written agreement.
d) Should any provision of these General Terms and Conditions be invalid, this shall not affect the validity of the remaining provisions. If individual provisions of these Terms of Contract are or become invalid, this shall not affect the validity of the remaining provisions. The ineffective provision shall be replaced by a valid one that comes as close as possible to the intended goal.
e) Only the law of the Federal Republic of Germany applies to the contractual relations between the user and the GDF. Excluded from this choice of law are the mandatory consumer protection regulations of the country in which the customer has his habitual residence.
As far as the user / customer is not a consumer within the meaning of §13 BGB, jurisdiction for all disputes arising from this contract including its annexes, Nuremberg.