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Legal information

Legal information

GPC Tax Unternehmerberatung AG Steuerberatungsgesellschaft
Dudenstraße 10
D - 10965 Berlin
Tel +49 (30) 68 08 57-0
Fax +49 (30) 68 08 57-22
info@gpc-tax.de

President and legal representative :
  • Daniel Ziska, tax consultant

Board chairman:
  • Frank Rottenbacher

Entered into the commercial register of the court of the first instance Charlottenburg in Berlin with the number HRB 86319

VAT identification number:  DE225965211

The company is registered under the registration number 26075 with the Chamber of Tax Consultants in Berlin, (Wichmannstr. 6, 10787 Berlin).

The legal designation as tax consulting company was accorded in the Federal Republic of Germany (Federal Land Berlin).

The profession of tax consultants is essentially subject to the following provisions under vocational law:

(a) The Tax Consultancy Act (StBerG)

(b) By-laws to the Tax Consultancy Act (DVStB)

(c) Code of conduct of the Chamber of Federal Tax Consultants (BOStB)

(d) Tax consultants fee ordinance (StBGebV)


The provisions under the professional code of practice can be viewed at the relevant   Chamber of Tax Consultants in Berlin.

Notice on the limitation of liability:

All the information found on the websites of the GPC Tax Unternehmerberatung AG Tax Consulting Company is copyrighted. Copying as well as processing, changing and/or transmitting this information against payment is only permitted with the express written consent of GPC Tax Unternehmerberatung AG Tax Consulting Company. This information serves only as client information and does not contain any binding warranties or assurances. We reserve the right to make changes to the websites at any time both from a technical reasons and from a pricing/commercial point of view. Binding statements can only be given when definite enquiries have been received. Due to its non-binding nature, any liability for the accuracy of the information is excluded.

GPC Tax Unternehmerberatung AG Tax Consulting Company assumes no liability for the website functioning properly. In addition, liability for damages of a technical nature (e.g. the browser or computer crashing) as well as damages of another kind (e.g. misunderstood information that causes the website user to dispose of assets or enter into legal transactions) is excluded, unless there is evidence that GPC Tax Unternehmerberatung AG Tax Consulting Company or one of its employees acted intentionally or gross negligently.

In its websites, GPC Tax Unternehmerberatung AG Tax Consulting Company has created links to other pages on the internet. The following applies to all these link: We would like to expressly emphasise that we have absolutely no influence on the design and the content of the linked pages. For this reason, we herewith expressly distance ourselves from all of the content of all linked pages on our entire website incl. all subpages.  This declaration applies to all links published on our homepage and to all content of the pages, to which links or banners lead the user. All logos and trademarks are the intellectual property of their respective creators. The comments are the property of the respective writer and fall within their sphere of responsibility.

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General Terms and Conditions for tax consultants, tax agents and tax consulting companies

01.08.2010 – The following "General Terms and Conditions of Mandate" apply to contracts concluded between tax consultants, tax agents and tax consulting firms (hereinafter referred to as "tax consultants") and their clients, unless otherwise expressly agreed in writing or bindingly prescribed by law.

1. Scope and execution of the mandate
(1)
The scope of the performance to be rendered by the tax consultant is determined by the mandate given. The mandate will be carried out according to the principles of orderly professional practice taking the relevant norms the professional of practice and the professional duties (Tax Consultancy Act, StBerG, Professional Code of Conduct for Tax Consultants, BOStB).
(2)
All necessary documents and declarations must be handed to the tax consultant. Checking that the documents and figures, in particular relating to accounting and the balance sheet, are accurate, complete and compliant is only part of the mandate if this was agreed in writing. The tax consultant will, in principle, accept that the facts provided by the client, especially  numerical data, are correct. Should he discover obvious errors, he is obligated to indicate this. 
(3)
The mandate does not represent a proxy of representation vis-à-vis authorities, courts and other offices. This must be issued separately. Should  a decision on filing legal remedies or legal actions not be possible with the client due to his absence; when there is doubt, the tax consultant is entitled and obligated to act so that deadlines are adhered to.

2. Obligation to secrecy
(1)
The tax consultant is obligated according to the law to maintain confidentiality with regard to all facts that became known to him in the course of carrying out the mandate, unless the client has released him from this obligation in writing. The obligation to secrecy also applies after the end of the contractual relationship. The obligation to secrecy also applies to the same extent to the tax consultant's staff. 
(2)
The obligation to secrecy does not apply if disclosure is necessary in order to protect the legitimate interests of the tax consultant . The tax consultant is also released from the obligation to secrecy if the insurance provisions of his professional indemnity insurance require him to provide information and cooperate.  
(3)
The right to withhold information and refuse to give evidence according to Art. 102 German Fiscal Code AO , Art. 53 German Code of Criminal Procedure (StPO), Art. 383 German Civil Code (ZPO) is not affected.  
(4)
The tax consultant is entitled to record personal data relating to the client and his employees  within the framework of the mandate given, and to process it in  automated files, or to pass it on to a computer service centre for further order-related data processing.
(5)
The tax consultant may only give reports, expert opinions and other written statements concerning the results of his work to third parties with the client's approval. Beyond this, an obligation to secrecy does not apply, unless it is necessary to certify audits at the tax consultant's office and the obligation to secrecy has been explained to all those involved. The client agrees that the certifier/auditor will inspect his mandate reference file - recorded and maintained by the tax consultant.  
(6)
When sending or transmitting documents, work results etc on paper or in electronic form, the tax consultant must adhere to the obligation of secrecy. The client, on his side, ensures that he as recipient will adhere to all safety measures, so that only the relevant offices receive the papers or files forwarded to him. This applies, in particular, also to faxes and email correspondence.  The relevant technical and organisational measures must be taken to protect the documents and files delivered. If special precautions beyond the normal measures have to be taken, a corresponding written agreement on the adherence to additional safety-related measures must be concluded, especially if email correspondence should be encrypted.               

3. Involvement of third parties
(1)
In order to fulfil his mandate, the tax consultant is entitled to involve competent third parties as well data-processing companies. When involving competent third parties and data-processing companies, the tax consultant must ensure that they commit themselves to secrecy in accordance with no. 2 (1).  
(2)
The tax consultant is allowed to appoint general representatives (Art. 69 The Tax Consultancy Act) as well as trustees (Art. 71 The Tax Consultancy Act) and give them access the mandate reference files in terms of Art. 66 (2) The Tax Consultancy Act.
(3)
The tax consultant is entitled, during the fulfilment of his duties in accordance with the Federal Data Protection Act, to appoint an agent who is responsible for data protection. If the appointed agent is not already subject to the obligation to secrecy according to No. 2 (1) sentence 3, the tax consultant must ensure that the agent responsible for data protection commits himself to data secrecy before he begins his assignment. 

4. Correction of errors and shortcomings
(1)
The client is entitled to have any errors corrected. The tax consultant must be given the opportunity to remedy any shortcomings. If the client has terminated the mandate and the errors were first discovered by a different tax consultant after the effective end of the mandate, the client has the right - if and when the mandate includes a service contract in terms of Art. 611, 675 German Civil Code (BGB) - to refuse that the tax consultant corrects the errors.
(2)
If the tax consultant does not correct the shortcomings objected to within a reasonable time period or if he refuses to remedy the defects, the client may have a different tax consultant correct the errors, at the tax consultant's expense,  or may, at his discretion, demand a reduction in fee or a rescission of the contract. 
(3)
The tax consultant can also correct obvious errors (such as spelling mistakes, calculation errors) vis-à-vis third parties at any time. The tax consultant may correct other defects vis-à-vis third parties with the consent of the client. This consent is not required if the legitimate interests of the tax consultant have precedence over the interests of the client. 

5. Liability
(1)
The tax consultant is liable for his own faults and those of his vicarious agents.
(2)
The client's claim against the tax consultant for compensation due to negligently caused damage according to paragraph 1 is limited to 1,000,000 € (in words: one million €).
(3)
If something else was agreed upon in individual cases, in particular, if liability is to be limited to a lesser amount than that mentioned in paragraph 2,  this must be agreed upon in writing; such agreement must be made separately and should be handed to the client on conclusion of contract together with these General Terms and Conditions of Mandate. 
(4)
If a claim for compensation from the client is not subject to a shorter period of limitation by law, the claim becomes time-barred
a)
three years after the point in time when the claim arose, and the client became aware of the circumstances the claim is based and the person of the debtor responsible for the claim, or should have become aware, if there was no gross negligence,  
b)
five years after the the claim arose without regard to the client being aware or gross negligently unaware of this, and 
c)
ten years from the time the act was committed, the breach of duty or any other event the without regard to to the aspect of its existence and to the client being aware or gross negligently unaware of this.  The earlier deadline is always decisive, if there are options.
(5)
The rules set down in paragraphs 1 to 4 also apply towards persons other than the client, if it has been determined in individual exceptional cases that there are contractual or non-contractual relationships also between the tax consultant and these persons. 
(6)
Liability claims arising from injury to life, limb or health are excluded from the limitation of liability.

6. Client obligations; neglected cooperation and default in acceptance on behalf of the client
(1)
The client is obligated to cooperate if this is necessary for the proper execution of the mandate. In particular he must hand the documents necessary to fulfil the mandate to the tax consultant, without prompting, in their entirety and punctually, so that the tax consultant has adequate time to perform his assignment. The same applies to  providing information with regard to the procedures and conditions that could be important to fulfilling the mandate. The client is obligated to take note of all written and verbal messages from the tax consultant and if there is doubt ask for clarification.  
(2)
The client must refrain from all behaviour that could compromise the independence of the tax consultant and his vicarious agents.
(3)
The client undertakes only to disclose the results of the tax consultant's work with the  written consent of the latter, unless consent to disclose information to a specific third party is already contained in the content of the mandate. 
(4)
If the tax consultant installs data-processing programmes at the client's business premises, the client is obligated to adhere to the tax consultant's instruction with regard to the installation and use of the programme. Furthermore, the client is both obliged and entitled to duplicate the programme only to the extent prescribed by the tax consultant. The client may not distribute the programme. The tax consultant remains the owner of the rights of use. The client must avoid any behaviour that hinders the tax consultant from exercising his rights of use to the programme.
(5)
If the client omits any cooperation incumbent upon him in terms of the requirements of no. 6 (1) to (4) or any other requirement, or if he fails to accept the services offered by the tax consultant in good time, the tax consultant is entitled to set a reasonable deadline, declaring in this connection that he will refuse to continue with the mandate after the deadline has elapsed.  If the deadline passes unsuccessfully, the tax consultant may terminate the mandate without notice (see no. 8 (3)). The tax consultant's right to the  reimbursement of additional expenses incurred through the delay and through the omitted cooperation on behalf of the client as well the damage caused, and this also if the tax consultant has not exercised his right to termination.

7. Calculation of remuneration, advance
(1)
The remuneration (fees and reimbursement of expenses) for the tax consultant for his services according to Art. 33 Tax Consultancy Act (StBerG) is calculated in accordance with the fee ordinance for tax consultants, tax agents and tax consulting companies.
(2)
For activities that are not regulated in the Fee Ordinance (e.g. Art. 57 (3) no. 2 and 3 The Tax Consultancy Act), the agreed upon remuneration applies, in all other cases, the standard remuneration (Art. 612 (2) and Art. 632 (2) German Civil Code) applies. 
(3)
Offsetting client claims against the tax consultant's remuneration claim is only permitted if the counter-claim is undisputed or legally determined. 
(4)
The tax consultant can charge an advance payment for fees and expenses already incurred and those estimated to arise. If a demanded advance is not paid, the tax consultant can cease any further activities for the client, after prior announcement, until the advance has been paid. The tax consultant is obligated to inform the client in good time of his intentions to cease activities if disadvantages could arise for the client from the cessation of activities.

8. Termination of the mandate
(1)
The mandate ends with the fulfilment of the agreed upon work and services, at the end of the agreed upon term or by way of termination. The mandate does not end with death, nor at the point of incapacity of the client nor, in the case of a company, by its liquidation. 
(2)
If the mandate is a service contract in terms of Art. 611, 675 German Civil Code, it can be properly terminated according to Art. 627 German Civil Code by each contracting party; termination must be made in writing. Should in individual cases a different rule should apply, a separate written agreement must be concluded and handed to the client.
(3)
If the tax consultant terminates the mandate, the work that is reasonable and bears no delay (e.g. request to extend the deadline in the event a deadline is imminent) must be performed in all cases, in order to avoid a loss of the client's right. For these activities the tax consultant is also liable in accordance with no. 5.  
(4)
The tax consultant is obligated to give back  everything that he receives or has received to fulfil the mandate and everything that he  obtains from the order to effect a transaction  to the client. Furthermore, the tax consultant is obligated to furnish the client with the necessary notices, on request,  to provide information on the status of affairs and to render an account for this. 
(5)
At the end of the mandate, the client must give back the data processing programmes provided by the tax consultant for the execution of the mandate including all copies that were made as well as other programme documents to the tax consultant immediately or delete it from the hard drive. 
(6)
After the end of the mandate relationship, all documents must be collected from the tax consultant.

9. Right to remuneration for premature termination of the mandate.
Should the mandate end before being completed in full, the right to remuneration of the tax consultant shall conform to the law. Should a different rule apply in individual cases, a separate written agreement must be concluded which should be delivered to the client.

10. Safe-keeping, delivery and right of retention of work results and documents
(1)
The tax consultant must store the reference file for a period of ten years after the end of the mandate. However, this obligation ceases even before the end of this period, if the tax consultant has requested the client in writing to accept delivery of the reference file and the client has not complied with this request within 6 months after receiving it. 
(2)
In terms of this provision, the reference file includes all written documents that the tax consultant has received due to his professional activities from the client or on his behalf. However, this does not apply to the correspondence between the tax consultant and his client, and to written documents that he has already received in the original or as a copy as well as to paperwork prepared for internal purposes.
(3)
At the client's request, at the latest after the end of the mandate, the tax consultant must deliver the reference file to the client within a reasonable period of time. The tax consultant may make duplicates or photocopies of the documents that are returned to the client and keep them.  
(4)
The tax consultant can refuse to hand over the results of his work and the reference file until his remuneration and expenses have been paid. The does not apply if retaining the documents would represent a breach of good faith due to circumstances, especially if the amount owed is relatively small. Until all defects that were asserted by the client punctually have been remedied, the client is entitled to retain an adequate portion of the remuneration.     

11. Applicable law and place of fulfilment
(1)
German law exclusively applies to the mandate, its execution and the rights arising from this.
(2)
Place of fulfilment is the residential address of the client if he is not a businessman in terms of the German Commercial Code, otherwise it is the office of the tax consultant.

12. Validity in the event of partial invalidity; modifications and supplements
(1)
Should individual provisions of these Terms and Conditions of Mandate be or become invalid, the validity of the remaining conditions is not affected by this. The invalid provision must be replaced with a valid one, which comes as close as possible to the intended purpose.
(2)
All modifications of and supplements to these Terms and Conditions of Mandate must be in writing
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