{"id":8854,"date":"2021-06-15T11:52:29","date_gmt":"2021-06-15T09:52:29","guid":{"rendered":"https:\/\/wp-zabel.de\/?page_id=8854"},"modified":"2021-06-24T09:55:20","modified_gmt":"2021-06-24T07:55:20","slug":"terms-and-conditions","status":"publish","type":"page","link":"https:\/\/wp-zabel.de\/en\/terms-and-conditions\/","title":{"rendered":"Terms and Conditions"},"content":{"rendered":"\t\t
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Gene\u00adral Enga\u00adge\u00adment Terms <\/b>for<\/b> Wirt\u00adschafts\u00adpr\u00fc\u00adfer <\/b>and<\/b> Wirt\u00adschafts\u00adpr\u00fc\u00adfungs\u00adge\u00adsell\u00adschaf\u00adten <\/b>[<\/b>Ger\u00adman Public Audi\u00adtors <\/b>and<\/b> Public Audit <\/b>Firms<\/b>] <\/b>as<\/b> of<\/b> Janu\u00adary<\/b> 1, <\/b>2017<\/b><\/h3>
1.  Scope of application<\/h5>

(1) The\u00adse enga\u00adge\u00adment terms app\u00adly to con\u00adtracts bet\u00adween Ger\u00adman Public Audi\u00adtors (Wirt\u00adschafts\u00adpr\u00fc\u00adfer) or Ger\u00adman Public Audit Firms (Wirt\u00adschafts\u00adpr\u00fc\u00adfungs\u00adge\u00adsell\u00adschaf\u00adten) \u2013 her\u00adein\u00adaf\u00adter coll\u00adec\u00adtively refer\u00adred to as \u201dGer\u00adman Public Audi\u00adtors\u201d \u2013 and their enga\u00adging par\u00adties for assu\u00adrance ser\u00advices, tax advi\u00adso\u00adry ser\u00advices, advice on busi\u00adness mat\u00adters and other enga\u00adge\u00adments except as other\u00adwi\u00adse agreed in wri\u00adting or pre\u00adscri\u00adbed by a man\u00adda\u00adto\u00adry rule.<\/p>

(2) Third par\u00adties may deri\u00adve claims from con\u00adtracts bet\u00adween Ger\u00adman Public Audi\u00adtors and enga\u00adging par\u00adties only when this is express\u00adly agreed or results from man\u00adda\u00adto\u00adry rules pre\u00adscri\u00adbed by law. In rela\u00adti\u00adon to such claims, the\u00adse enga\u00adge\u00adment terms also app\u00adly to the\u00adse third parties.<\/p>

2. Scope and exe\u00adcu\u00adti\u00adon of the engagement<\/h5>

(1) Object of the enga\u00adge\u00adment is the agreed ser\u00advice \u2013 not a par\u00adti\u00adcu\u00adlar eco\u00adno\u00admic result. The enga\u00adge\u00adment will be per\u00adfor\u00admed in accordance with the Ger\u00adman Prin\u00adci\u00adples of Pro\u00adper Pro\u00adfes\u00adsio\u00adnal Con\u00adduct (Grund\u00ads\u00e4t\u00adze ord\u00adnungs\u00adm\u00e4\u00ad\u00dfi\u00adger Berufs\u00adaus\u00ad\u00fcbung). The Ger\u00adman Public Audi\u00adtor does not assu\u00adme any manage\u00adment func\u00adtions in con\u00adnec\u00adtion with his ser\u00advices. The Ger\u00adman Public Audi\u00adtor is not respon\u00adsi\u00adble for the use or imple\u00admen\u00adta\u00adti\u00adon of the results of his ser\u00advices. The Ger\u00adman Public Audi\u00adtor is entit\u00adled to make use of com\u00adpe\u00adtent per\u00adsons to con\u00adduct the engagement.<\/p>

(2) Except for assu\u00adrance enga\u00adge\u00adments (betriebs\u00adwirt\u00adschaft\u00adli\u00adche Pr\u00fcfungen),the con\u00adside\u00adra\u00adti\u00adon of for\u00adeign law requi\u00adres an express writ\u00adten agreement.<\/p>

(3) If cir\u00adcum\u00ads\u00adtances or the legal situa\u00adti\u00adon chan\u00adge sub\u00adse\u00adquent to the release of the final pro\u00adfes\u00adsio\u00adnal state\u00adment, the Ger\u00adman Public Audi\u00adtor is not obli\u00adga\u00adted to refer the enga\u00adging par\u00adty to chan\u00adges or any con\u00adse\u00adquen\u00adces resul\u00adting therefrom.<\/p>

3. The obli\u00adga\u00adti\u00adons of the enga\u00adging par\u00adty to cooperate<\/h5>

(1) The enga\u00adging par\u00adty shall ensu\u00adre that all docu\u00adments and fur\u00adther infor\u00adma\u00adti\u00adon neces\u00adsa\u00adry for the per\u00adfor\u00admance of the enga\u00adge\u00adment are pro\u00advi\u00added to the Ger\u00adman Public Audi\u00adtor on a time\u00adly basis, and that he is infor\u00admed of all events and cir\u00adcum\u00ads\u00adtances that may be of signi\u00adfi\u00adcan\u00adce to the per\u00adfor\u00admance of the enga\u00adge\u00adment. This also appli\u00ades to tho\u00adse docu\u00adments and fur\u00adther infor\u00adma\u00adti\u00adon, events and cir\u00adcum\u00ads\u00adtances that first beco\u00adme known during the Ger\u00adman Public Auditor\u2019s work. The enga\u00adging par\u00adty will also desi\u00adgna\u00adte sui\u00adta\u00adble per\u00adsons to pro\u00advi\u00adde information.<\/p>

(2) Upon the request of the Ger\u00adman Public Audi\u00adtor, the enga\u00adging par\u00adty shall con\u00adfirm the com\u00adple\u00adten\u00adess of the docu\u00adments and fur\u00adther infor\u00adma\u00adti\u00adon pro\u00advi\u00added as well as the expl\u00adana\u00adti\u00adons and state\u00adments, in a writ\u00adten state\u00adment draf\u00adted by the Ger\u00adman Public Auditor.<\/p>

4. Ensu\u00adring independence<\/h5>

(1) The enga\u00adging par\u00adty shall refrain from any\u00adthing that end\u00adan\u00adgers the inde\u00adpen\u00addence of the Ger\u00adman Public Auditor\u2019s staff. This appli\u00ades throug\u00adhout the term of the enga\u00adge\u00adment, and in par\u00adti\u00adcu\u00adlar to offers of employ\u00adment or to assu\u00adme an exe\u00adcu\u00adti\u00adve or non-exe\u00adcu\u00adti\u00adve role, and to offers to accept enga\u00adge\u00adments on their own behalf.<\/p>

(2) Were the per\u00adfor\u00admance of the enga\u00adge\u00adment to impair the inde\u00adpen\u00addence of the Ger\u00adman Public Audi\u00adtor, of rela\u00adted firms, firms within his net\u00adwork, or such firms asso\u00adcia\u00adted with him, to which the inde\u00adpen\u00addence requi\u00adre\u00adments app\u00adly in the same way as to the Ger\u00adman Public Audi\u00adtor in other enga\u00adge\u00adment rela\u00adti\u00adonships, the Ger\u00adman Public Audi\u00adtor is entit\u00adled to ter\u00admi\u00adna\u00adte the enga\u00adge\u00adment for good cause.<\/p>

5. Report\u00ading and oral information<\/h5>

To the ext\u00adent that the Ger\u00adman Public Audi\u00adtor is requi\u00adred to pre\u00adsent results in wri\u00adting as part of the work in exe\u00adcu\u00adting the enga\u00adge\u00adment, only that writ\u00adten work is aut\u00adho\u00adri\u00adta\u00adti\u00adve. Drafts are non-bin\u00adding. Except as other\u00adwi\u00adse agreed, oral state\u00adments and expl\u00adana\u00adti\u00adons by the Ger\u00adman Public Audi\u00adtor are bin\u00adding only when they are con\u00adfirm\u00aded in wri\u00adting. State\u00adments and infor\u00adma\u00adti\u00adon of the Ger\u00adman Public Audi\u00adtor out\u00adside of the enga\u00adge\u00adment are always non-binding.<\/p>

6. Dis\u00adtri\u00adbu\u00adti\u00adon of a Ger\u00adman Public Auditor\u2018s pro\u00adfes\u00adsio\u00adnal statement<\/h5>

(1) The dis\u00adtri\u00adbu\u00adti\u00adon to a third par\u00adty of pro\u00adfes\u00adsio\u00adnal state\u00adments of the Ger\u00adman Public Audi\u00adtor (results of work or extra\u00adcts of the results of work whe\u00adther in draft or in a final ver\u00adsi\u00adon) or infor\u00adma\u00adti\u00adon about the Ger\u00adman Public Audi\u00adtor acting for the enga\u00adging par\u00adty requi\u00adres the Ger\u00adman Public Auditor\u2019s writ\u00adten con\u00adsent, unless the enga\u00adging par\u00adty is obli\u00adga\u00adted to dis\u00adtri\u00adbu\u00adte or inform due to law or a regu\u00adla\u00adto\u00adry requirement.<\/p>

(2) The use by the enga\u00adging par\u00adty for pro\u00admo\u00adtio\u00adnal pur\u00adpo\u00adses of the Ger\u00adman Public Auditor\u2019s pro\u00adfes\u00adsio\u00adnal state\u00adments and of infor\u00adma\u00adti\u00adon about the Ger\u00adman Public Audi\u00adtor acting for the enga\u00adging par\u00adty is prohibited.<\/p>

7. Defi\u00adci\u00aden\u00adcy rectification<\/h5>

(1) In case the\u00adre are any defi\u00adci\u00aden\u00adci\u00ades, the enga\u00adging par\u00adty is entit\u00adled to spe\u00adci\u00adfic sub\u00adse\u00adquent per\u00adfor\u00admance by the Ger\u00adman Public Audi\u00adtor. The enga\u00adging par\u00adty may redu\u00adce the fees or can\u00adcel the con\u00adtract for fail\u00adure of such sub\u00adse\u00adquent per\u00adfor\u00admance, for sub\u00adse\u00adquent non-per\u00adfor\u00admance or unju\u00ads\u00adti\u00adfied refu\u00adsal to per\u00adform sub\u00adse\u00adquent\u00adly, or for uncon\u00adsciona\u00adbi\u00adli\u00adty or impos\u00adsi\u00adbi\u00adli\u00adty of sub\u00adse\u00adquent per\u00adfor\u00admance. If the enga\u00adge\u00adment was not com\u00admis\u00adsio\u00adned by a con\u00adsu\u00admer, the enga\u00adging par\u00adty may only can\u00adcel the con\u00adtract due to a defi\u00adci\u00aden\u00adcy if the ser\u00advice ren\u00adde\u00adred is not rele\u00advant to him due to fail\u00adure of sub\u00adse\u00adquent per\u00adfor\u00admance, to sub\u00adse\u00adquent non-per\u00adfor\u00admance, to uncon\u00adsciona\u00adbi\u00adli\u00adty or impos\u00adsi\u00adbi\u00adli\u00adty of sub\u00adse\u00adquent per\u00adfor\u00admance. No. 9 appli\u00ades to the ext\u00adent that fur\u00adther claims for dama\u00adges exist. <\/p>

(2) The enga\u00adging par\u00adty must assert a cla\u00adim for the rec\u00adti\u00adfi\u00adca\u00adti\u00adon of defi\u00adci\u00aden\u00adci\u00ades in wri\u00adting (Text\u00adform) [Trans\u00adla\u00adtors Note: The Ger\u00adman term \u201cText\u00adform\u201d means in writ\u00adten form, but wit\u00adhout requi\u00adring a signa\u00adtu\u00adre] wit\u00adhout delay. Claims pur\u00adsu\u00adant to para\u00adgraph 1 not ari\u00adsing from an inten\u00adtio\u00adnal act expi\u00adre after one year sub\u00adse\u00adquent to the com\u00admence\u00adment of the time limit under the sta\u00adtu\u00adte of limitations. <\/p>

(3) Appa\u00adrent defi\u00adci\u00aden\u00adci\u00ades, such as cle\u00adri\u00adcal errors, arith\u00adme\u00adti\u00adcal errors and defi\u00adci\u00aden\u00adci\u00ades asso\u00adcia\u00adted with tech\u00adni\u00adcal\u00adi\u00adties con\u00adtai\u00adned in a Ger\u00adman Public Auditor\u2019s pro\u00adfes\u00adsio\u00adnal state\u00adment (long-form reports, expert opi\u00adni\u00adons etc.) may be cor\u00adrec\u00adted \u2013 also ver\u00adsus third par\u00adties \u2013 by the Ger\u00adman Public Audi\u00adtor at any time. Misstate\u00adments which may call into ques\u00adti\u00adon the results con\u00adtai\u00adned in a Ger\u00adman Public Auditor\u2019s pro\u00adfes\u00adsio\u00adnal state\u00adment entit\u00adle the Ger\u00adman Public Audi\u00adtor to with\u00addraw such state\u00adment \u2013 also ver\u00adsus third par\u00adties. In such cases the Ger\u00adman Public Audi\u00adtor should first hear the enga\u00adging par\u00adty, if practicable.<\/p>

8. Con\u00adfi\u00adden\u00adtia\u00adli\u00adty towards third par\u00adties, and data protection<\/h5>

(1) Pur\u00adsu\u00adant to the law (\u00a7 [Artic\u00adle] 323 Abs 1 [para\u00adgraph 1] HGB [Ger\u00adman Com\u00admer\u00adcial Code: Han\u00addels\u00adge\u00adsetz\u00adbuch], \u00a7 43 WPO [Ger\u00adman Law regu\u00adla\u00adting the Pro\u00adfes\u00adsi\u00adon of Wirt\u00adschafts\u00adpr\u00fc\u00adfer: Wirt\u00adschafts\u00adpr\u00fc\u00adfer\u00adord\u00adnung], \u00a7 203 StGB [Ger\u00adman Cri\u00admi\u00adnal Code: Straf\u00adge\u00adsetz\u00adbuch]) the Ger\u00adman Public Audi\u00adtor is obli\u00adga\u00adted to main\u00adtain con\u00adfi\u00adden\u00adtia\u00adli\u00adty regar\u00adding facts and cir\u00adcum\u00ads\u00adtances con\u00adfi\u00added to him or of which he beco\u00admes awa\u00adre in the cour\u00adse of his pro\u00adfes\u00adsio\u00adnal work, unless the enga\u00adging par\u00adty releases him from this con\u00adfi\u00adden\u00adtia\u00adli\u00adty obligation. <\/p>

(2) When pro\u00adces\u00adsing per\u00adso\u00adnal data, the Ger\u00adman Public Audi\u00adtor will obser\u00adve natio\u00adnal and Euro\u00adpean legal pro\u00advi\u00adsi\u00adons on data protection.<\/p>

9. Lia\u00adbi\u00adli\u00adty<\/h5>

(1) For legal\u00adly requi\u00adred ser\u00advices by Ger\u00adman Public Audi\u00adtors, in par\u00adti\u00adcu\u00adlar audits, the respec\u00adti\u00adve legal limi\u00adta\u00adti\u00adons of lia\u00adbi\u00adli\u00adty, in par\u00adti\u00adcu\u00adlar the limi\u00adta\u00adti\u00adon of lia\u00adbi\u00adli\u00adty pur\u00adsu\u00adant to \u00a7 323 Abs. 2 HGB, apply. <\/p>

(2) Inso\u00adfar neither a sta\u00adtu\u00adto\u00adry limi\u00adta\u00adti\u00adon of lia\u00adbi\u00adli\u00adty is appli\u00adca\u00adble, nor an indi\u00advi\u00addu\u00adal con\u00adtrac\u00adtu\u00adal limi\u00adta\u00adti\u00adon of lia\u00adbi\u00adli\u00adty exists, the lia\u00adbi\u00adli\u00adty of the Ger\u00adman Public Audi\u00adtor for claims for dama\u00adges of any other kind, except for dam-ages resul\u00adting from inju\u00adry to life, body or health as well as for dama\u00adges that con\u00adsti\u00adtu\u00adte a duty of repla\u00adce\u00adment by a pro\u00addu\u00adcer pur\u00adsu\u00adant to \u00a7 1 Prod\u00adHaftG [Ger\u00adman Pro\u00adduct Lia\u00adbi\u00adli\u00adty Act: Produkthaftungsgesetz],for an indi\u00advi\u00addu\u00adal case of dama\u00adges cau\u00adsed by negli\u00adgence is limi\u00adt\u00aded to \u20ac 4 mil\u00adli\u00adon pur\u00adsu\u00adant to \u00a7 54 a Abs. 1 Nr. 2 WPO.<\/p>

\u000b(3) The Ger\u00adman Public Audi\u00adtor is entit\u00adled to invo\u00adke demurs and defen\u00adses based on the con\u00adtrac\u00adtu\u00adal rela\u00adti\u00adonship with the enga\u00adging par\u00adty also towards third parties. <\/p>

(4) When mul\u00adti\u00adple clai\u00admants assert a cla\u00adim for dama\u00adges ari\u00adsing from an exis\u00adting con\u00adtrac\u00adtu\u00adal rela\u00adti\u00adonship with the Ger\u00adman Public Audi\u00adtor due to the Ger\u00adman Public Auditor\u2019s negli\u00adgent breach of duty, the maxi\u00admum amount sti\u00adpu\u00adla\u00adted in para\u00adgraph 2 appli\u00ades to the respec\u00adti\u00adve claims of all clai\u00admants collectively. <\/p>

(5) An indi\u00advi\u00addu\u00adal case of dama\u00adges within the mea\u00adning of para\u00adgraph 2 also exists in rela\u00adti\u00adon to a uni\u00adform dama\u00adge ari\u00adsing from a num\u00adber of brea\u00adches of duty. The indi\u00advi\u00addu\u00adal case of dama\u00adges encom\u00adpas\u00adses all con\u00adse\u00adquen\u00adces from a breach of duty regard\u00adless of whe\u00adther the dama\u00adges occur\u00adred in one year or in a num\u00adber of suc\u00adces\u00adsi\u00adve years. In this case, mul\u00adti\u00adple acts or omis\u00adsi\u00adons based on the same source of error or on a source of error of an equi\u00adva\u00adlent natu\u00adre are dee\u00admed to be a sin\u00adgle breach of duty if the mat\u00adters in ques\u00adti\u00adon are legal\u00adly or eco\u00adno\u00admic\u00adal\u00adly con\u00adnec\u00adted to one ano\u00adther. In this event the cla\u00adim against the Ger\u00adman Public Audi\u00adtor is limi\u00adt\u00aded to \u20ac 5 mil\u00adli\u00adon. The limi\u00adta\u00adti\u00adon to the fiv\u00ade\u00adfold of the mini\u00admum amount insu\u00adred does not app\u00adly to com\u00adpul\u00adso\u00adry audits requi\u00adred by law.<\/p>

\u000b(6) A cla\u00adim for dama\u00adges expi\u00adres if a suit is not filed within six months sub\u00adse\u00adquent to the writ\u00adten refu\u00adsal of accep\u00adtance of the indem\u00adni\u00adty and the enga\u00adging par\u00adty has been infor\u00admed of this con\u00adse\u00adquence. This does not app\u00adly to claims for dama\u00adges resul\u00adting from sci\u00aden\u00adter, a cul\u00adpa\u00adble inju\u00adry to life, body or health as well as for dama\u00adges that con\u00adsti\u00adtu\u00adte a lia\u00adbi\u00adli\u00adty for repla\u00adce\u00adment by a pro\u00addu\u00adcer pur\u00adsu\u00adant to \u00a7 1 Prod\u00adHaftG. The right to invo\u00adke a plea of the sta\u00adtu\u00adte of limi\u00adta\u00adti\u00adons remains unaffected.<\/p>

10. Sup\u00adple\u00admen\u00adta\u00adry pro\u00advi\u00adsi\u00adons for audit engagements<\/h5>

(1) If the enga\u00adging par\u00adty sub\u00adse\u00adquent\u00adly amends the finan\u00adcial state\u00adments or manage\u00adment report audi\u00adted by a Ger\u00adman Public Audi\u00adtor and accom\u00adpa\u00adnied by an audi\u00adtor\u2019s report, he may no lon\u00adger use this auditor\u2019s report. If the Ger\u00adman Public Audi\u00adtor has not issued an audi\u00adtor\u2019s report, a refe\u00adrence to the audit con\u00adduc\u00adted by the Ger\u00adman Public Audi\u00adtor in the manage\u00adment report or any other public refe\u00adrence is per\u00admit\u00adted only with the Ger\u00adman Public Auditor\u2019s writ\u00adten con\u00adsent and with a wor\u00adding aut\u00adho\u00adri\u00adzed by him.<\/p>

\u000b(2) lf the Ger\u00adman Public Audi\u00adtor revo\u00adkes the audi\u00adtor\u2019s report, it may no lon\u00adger be used. lf the enga\u00adging par\u00adty has alre\u00ada\u00addy made use of the audi\u00adtor\u2019s report, then upon the request of the Ger\u00adman Public Audi\u00adtor he must give noti\u00adfi\u00adca\u00adti\u00adon of the revocation.<\/p>

\u000b(3) The enga\u00adging par\u00adty has a right to five offi\u00adci\u00adal copies of the report. Addi\u00adtio\u00adnal offi\u00adci\u00adal copies will be char\u00adged separately.<\/p>

11. Sup\u00adple\u00admen\u00adta\u00adry pro\u00advi\u00adsi\u00adons for assis\u00adtance in tax matters<\/h5>

(1) When advi\u00adsing on an indi\u00advi\u00addu\u00adal tax issue as well as when pro\u00advi\u00adding ongo\u00ading tax advice, the Ger\u00adman Public Audi\u00adtor is entit\u00adled to use as a cor\u00adrect and com\u00adple\u00adte basis the facts pro\u00advi\u00added by the enga\u00adging par\u00adty \u2013espe\u00adci\u00adal\u00adly nume\u00adri\u00adcal dis\u00adclo\u00adsures; this also appli\u00ades to book\u00adkee\u00adping enga\u00adge\u00adments. Nevert\u00adhel\u00adess, he is obli\u00adga\u00adted to indi\u00adca\u00adte to the enga\u00adging par\u00adty any errors he has identified. <\/p>

(2) The tax advi\u00adso\u00adry enga\u00adge\u00adment does not encom\u00adpass pro\u00adce\u00addu\u00adres requi\u00adred to obser\u00adve dead\u00adlines, unless the Ger\u00adman Public Audi\u00adtor has expli\u00adcit\u00adly accept\u00aded a cor\u00adre\u00adspon\u00adding enga\u00adge\u00adment. In this case the enga\u00adging par\u00adty must pro\u00advi\u00adde the Ger\u00adman Public Audi\u00adtor with all docu\u00adments requi\u00adred to obser\u00adve dead\u00adlines \u2013 in par\u00adti\u00adcu\u00adlar tax assess\u00adments \u2013 on such a time\u00adly basis that the Ger\u00adman Public Audi\u00adtor has an appro\u00adpria\u00adte lead time. <\/p>

(3) Except as agreed other\u00adwi\u00adse in wri\u00adting, ongo\u00ading tax advice encom\u00adpas\u00adses the fol\u00adlo\u00adwing work during the con\u00adtract period: <\/p>

  • a) pre\u00adpa\u00adra\u00adti\u00adon of annu\u00adal tax returns for inco\u00adme tax, cor\u00adpo\u00adra\u00adte tax and busi\u00adness tax, as well as wealth tax returns, name\u00adly on the basis of the annu\u00adal finan\u00adcial state\u00adments, and on other sche\u00addu\u00adles and evi\u00addence \u000b docu\u00adments requi\u00adred for the taxa\u00adti\u00adon, to be pro\u00advi\u00added by the enga\u00adging party <\/li>
  • b) exami\u00adna\u00adti\u00adon of tax assess\u00adments in rela\u00adti\u00adon to the taxes refer\u00adred to in (a)\u000b<\/li>
  • c) nego\u00adtia\u00adti\u00adons with tax aut\u00adho\u00adri\u00adties in con\u00adnec\u00adtion with the returns and assess\u00adments men\u00adtio\u00adned in (a) and (b)\u000b<\/li>
  • d) sup\u00adport in tax audits and eva\u00adlua\u00adti\u00adon of the results of tax audits with respect to the taxes refer\u00adred to in (a)\u000b<\/li>
  • e)participation in peti\u00adti\u00adon or pro\u00adtest and appeal pro\u00adce\u00addu\u00adres with respect to the taxes men\u00adtio\u00adned in (a).In the afo\u00adre\u00admen\u00adtio\u00adned tasks the Ger\u00adman Public Audi\u00adtor takes into account mate\u00adri\u00adal published legal decis\u00adi\u00adons and \u000b admi\u00adnis\u00adtra\u00adti\u00adve interpretations. <\/li><\/ul>

    (4) If the Ger\u00adman Public audi\u00adtor recei\u00adves a fixed fee for ongo\u00ading tax advice, the work men\u00adtio\u00adned under para\u00adgraph 3 (d) and (e) is to be remu\u00adne\u00adra\u00adted sepa\u00adra\u00adte\u00adly, except as agreed other\u00adwi\u00adse in writing. <\/p>

    (5) Inso\u00adfar the Ger\u00adman Public Audi\u00adtor is also a Ger\u00adman Tax Advi\u00adsor and the Ger\u00adman Tax Advice Remu\u00adne\u00adra\u00adti\u00adon Regu\u00adla\u00adti\u00adon (Steu\u00ader\u00adbe\u00adra\u00adtungs\u00adver\u00adg\u00fc\u00adtungs\u00adver\u00adord\u00adnung) is to be appli\u00aded to cal\u00adcu\u00adla\u00adte the remu\u00adne\u00adra\u00adti\u00adon, a grea\u00adter or les\u00adser remu\u00adne\u00adra\u00adti\u00adon than the legal default remu\u00adne\u00adra\u00adti\u00adon can be agreed in wri\u00adting (Text\u00adform).\u000b<\/p>

    (6) Work rela\u00adting to spe\u00adcial indi\u00advi\u00addu\u00adal issues for inco\u00adme tax, cor\u00adpo\u00adra\u00adte tax, busi\u00adness tax, valua\u00adti\u00adon assess\u00adments for pro\u00adper\u00adty units, wealth tax, as well as all issues in rela\u00adti\u00adon to sales tax, pay\u00adroll tax, other taxes and dues requi\u00adres a sepa\u00adra\u00adte enga\u00adge\u00adment. This also appli\u00ades to: <\/p>

    • a) work on non-recur\u00adring tax mat\u00adters, e.g. in the field of estate tax, capi\u00adtal tran\u00adsac\u00adtions tax, and real estate sales tax; <\/li>
    • b) sup\u00adport and repre\u00adsen\u00adta\u00adti\u00adon in pro\u00adcee\u00addings befo\u00adre tax and admi\u00adnis\u00adtra\u00adti\u00adve courts and in cri\u00admi\u00adnal tax matters; <\/li>
    • c) advi\u00adso\u00adry work and work rela\u00adted to expert opi\u00adni\u00adons in con\u00adnec\u00adtion with chan\u00adges in legal form and other re-orga\u00adniza\u00adti\u00adons, capi\u00adtal increa\u00adses and reduc\u00adtions, insol\u00adven\u00adcy rela\u00adted busi\u00adness reor\u00adga\u00adniza\u00adti\u00adons, admis\u00adsi\u00adon and \u000b reti\u00adre\u00adment of owners, sale of a busi\u00adness, liqui\u00adda\u00adti\u00adons and the like, and<\/li>
    • d) sup\u00adport in com\u00adply\u00ading with dis\u00adclo\u00adsure and docu\u00admen\u00adta\u00adti\u00adon obligations.<\/li><\/ul>

      (7) To the ext\u00adent that the pre\u00adpa\u00adra\u00adti\u00adon of the annu\u00adal sales tax return is under\u00adta\u00adken as addi\u00adtio\u00adnal work, this includes neither the review of any spe\u00adcial accoun\u00adting pre\u00adre\u00adqui\u00adsi\u00adtes nor the issue as to whe\u00adther all poten\u00adti\u00adal sales tax allo\u00adwan\u00adces have been iden\u00adti\u00adfied. No gua\u00adran\u00adtee is given for the com\u00adple\u00adte com\u00adpi\u00adla\u00adti\u00adon of docu\u00adments to cla\u00adim the input tax credit.<\/p>

      12. Elec\u00adtro\u00adnic communication<\/h5>

      Com\u00admu\u00adni\u00adca\u00adti\u00adon bet\u00adween the Ger\u00adman Public Audi\u00adtor and the enga\u00adging par\u00adty may be via e\u2011mail. In the event that the enga\u00adging par\u00adty does not wish to com\u00admu\u00adni\u00adca\u00adte via e\u2011mail or sets spe\u00adcial secu\u00adri\u00adty requi\u00adre\u00adments, such as the encryp\u00adti\u00adon of e\u2011mails, the enga\u00adging par\u00adty will inform the Ger\u00adman Public Audi\u00adtor in wri\u00adting (Text\u00adform) accordingly.<\/p>

      13. Remu\u00adne\u00adra\u00adti\u00adon<\/h5>

      (1) In addi\u00adti\u00adon to his claims for fees, the Ger\u00adman Public Audi\u00adtor is entit\u00adled to cla\u00adim reim\u00adbur\u00adse\u00adment of his expen\u00adses; sales tax will be bil\u00adled addi\u00adtio\u00adnal\u00adly. He may cla\u00adim appro\u00adpria\u00adte advan\u00adces on remu\u00adne\u00adra\u00adti\u00adon and reim\u00adbur\u00adse\u00adment of expen\u00adses and may make the deli\u00advery of his ser\u00advices depen\u00addent upon the com\u00adple\u00adte satis\u00adfac\u00adtion of his claims. Mul\u00adti\u00adple enga\u00adging par\u00adties are joint\u00adly and seve\u00adr\u00adal\u00adly liable. <\/p>

      (2) If the enga\u00adging par\u00adty is not a con\u00adsu\u00admer, then a set-off against the Ger\u00adman Public Auditor\u2019s claims for remu\u00adne\u00adra\u00adti\u00adon and reim\u00adbur\u00adse\u00adment of expen\u00adses is admis\u00adsi\u00adble only for undis\u00adpu\u00adted claims or claims deter\u00admi\u00adned to be legal\u00adly binding.<\/p>

      14. Dis\u00adpu\u00adte Settlement<\/h5>

      The Ger\u00adman Public Audi\u00adtor is not pre\u00adpared to par\u00adti\u00adci\u00adpa\u00adte in dis\u00adpu\u00adte sett\u00adle\u00adment pro\u00adce\u00addu\u00adres befo\u00adre a con\u00adsu\u00admer arbi\u00adtra\u00adti\u00adon board (Ver\u00adbrau\u00adcher\u00adschlich\u00adtungs\u00adstel\u00adle) within the mea\u00adning of \u00a7 2 of the Ger\u00adman Act on Con\u00adsu\u00admer Dis\u00adpu\u00adte Sett\u00adle\u00adments (Ver\u00adbrau\u00adcher\u00adstreit\u00adbei\u00adle\u00adgungs\u00adge\u00adsetz).<\/p>

      15. Appli\u00adca\u00adble law<\/h5>

      The con\u00adtract, the per\u00adfor\u00admance of the ser\u00advices and all claims resul\u00adting the\u00adr\u00ade\u00adf\u00adrom are exclu\u00adsi\u00adve\u00adly gover\u00adned by Ger\u00adman law.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      Gene\u00adral Enga\u00adge\u00adment Terms for Wirt\u00adschafts\u00adpr\u00fc\u00adfer and Wirt\u00adschafts\u00adpr\u00fc\u00adfungs\u00adge\u00adsell\u00adschaf\u00adten [Ger\u00adman Public Audi\u00adtors and Public Audit Firms] as of Janu\u00adary 1, 2017 1.  Scope of appli\u00adca\u00adti\u00adon (1) The\u00adse enga\u00adge\u00adment terms app\u00adly to con\u00adtracts bet\u00adween Ger\u00adman Public Audi\u00adtors (Wirt\u00adschafts\u00adpr\u00fc\u00adfer) or Ger\u00adman Public Audit Firms (Wirt\u00adschafts\u00adpr\u00fc\u00adfungs\u00adge\u00adsell\u00adschaf\u00adten) \u2013 her\u00adein\u00adaf\u00adter coll\u00adec\u00adtively refer\u00adred to as \u201dGer\u00adman Public Auditors\u201d [\u2026]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"class_list":["post-8854","page","type-page","status-publish","hentry"],"yoast_head":"\nTerms and Conditions - Martin Zabel \u2013 Wirtschaftspr\u00fcfer | CPA (US) | FSA certified (SASB)<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/wp-zabel.de\/en\/terms-and-conditions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Terms and Conditions - Martin Zabel \u2013 Wirtschaftspr\u00fcfer | CPA (US) | FSA certified (SASB)\" \/>\n<meta property=\"og:description\" content=\"Gene\u00adral Enga\u00adge\u00adment Terms for Wirt\u00adschafts\u00adpr\u00fc\u00adfer and Wirt\u00adschafts\u00adpr\u00fc\u00adfungs\u00adge\u00adsell\u00adschaf\u00adten [Ger\u00adman Public Audi\u00adtors and Public Audit Firms] as of Janu\u00adary 1, 2017 1.  Scope of application (1) The\u00adse enga\u00adge\u00adment terms app\u00adly to con\u00adtracts bet\u00adween Ger\u00adman Public Audi\u00adtors (Wirt\u00adschafts\u00adpr\u00fc\u00adfer) or Ger\u00adman Public Audit Firms (Wirt\u00adschafts\u00adpr\u00fc\u00adfungs\u00adge\u00adsell\u00adschaf\u00adten) \u2013 her\u00adein\u00adaf\u00adter coll\u00adec\u00adtively refer\u00adred to as \u201dGer\u00adman Public Audi\u00adtors\u201d […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/wp-zabel.de\/en\/terms-and-conditions\/\" \/>\n<meta property=\"og:site_name\" content=\"Martin Zabel \u2013 Wirtschaftspr\u00fcfer | CPA (US) | FSA certified (SASB)\" \/>\n<meta property=\"article:modified_time\" content=\"2021-06-24T07:55:20+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"11 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/wp-zabel.de\/en\/terms-and-conditions\/\",\"url\":\"https:\/\/wp-zabel.de\/en\/terms-and-conditions\/\",\"name\":\"Terms and Conditions - 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