General Terms and Conditions (GTC) for TaxAdvisorMatch

1. Scope

These General Terms and Conditions apply to the use of the research and matching services offered under the name TaxAdvisorMatch.

The service provider is:

Constanze Rieger c/o COCENTER | Koppoldstr. 1 | 86551 Aichach | Germany

Email: contact@taxadvisormatch.com

 

The services provided by TaxAdvisorMatch are available to both consumers within the meaning of Section 13 of the German Civil Code (BGB) and entrepreneurs within the meaning of Section 14 BGB.

A consumer is any natural person who enters into a legal transaction for purposes that are predominantly outside their trade, business or self-employed professional activity.

An entrepreneur is a natural or legal person or a partnership with legal capacity who, when entering into a legal transaction, acts in the exercise of their trade, business or self-employed professional activity.

2. Subject Matter of the Service

TaxAdvisorMatch assists clients in conducting a structured search for a tax advisor or tax advisory firm that, based on the requirements communicated by the client, appears potentially suitable for accepting the respective engagement.

The service includes, in particular:

• recording and analyzing the requirements profile provided by the client;

• assessing the professional and organizational requirements relevant to the search;

• researching potentially suitable tax advisors or tax advisory firms;

• selecting suitable candidates; and

• contacting selected tax advisors or tax advisory firms to assess their general professional suitability and current willingness to accept the engagement.

The nature and scope of the research depend on the respective requirements profile and the circumstances of the individual case.

TaxAdvisorMatch is entitled to conduct the research and selection process using reasonable professional judgment.

3. No Entitlement to Successful Placement

TaxAdvisorMatch is obligated to provide a professionally conducted research and matching service, not to successfully conclude an engagement agreement with a tax advisor or tax advisory firm.

In particular, no guarantee is given that:

• a specific tax advisor can be contacted;

• a specific number of tax advisors or tax advisory firms will be identified or contacted;

• a researched firm has available capacity;

• a firm is willing to accept the engagement;

• a firm will actually accept the engagement following an initially positive response; or

• an engagement agreement will be concluded between the client and a tax advisor or tax advisory firm.

The decision whether to accept an engagement rests exclusively with the respective tax advisor or tax advisory firm.

The decision whether to engage a proposed tax advisor rests exclusively with the client.

Any information regarding a tax advisor’s or tax advisory firm’s willingness to accept new clients relates to the time at which TaxAdvisorMatch contacts the respective advisor or firm. Continued availability cannot be guaranteed. Customers are therefore advised to contact their selected tax advisor or tax advisory firm as soon as reasonably possible after receiving the research results.

4. Scope and Completion of the Research Service

The specific scope of the research depends in particular on the nature and complexity of the requirements profile, the availability of suitable firms and the search options available in the individual case.

TaxAdvisorMatch is not obligated to conduct unlimited research or make an unlimited number of contact attempts.

The research and matching service shall, in particular, be considered completed when:

• a tax advisor or tax advisory firm has been identified that is generally suitable based on the established requirements profile and is willing to proceed with further contact or consideration of accepting the engagement; or

• research and contact efforts appropriate to the nature, scope and complexity of the specific requirements profile have been carried out without identifying a suitable firm that is currently willing to accept the engagement.

The appropriate scope of the research will be determined taking into account the specific circumstances of the individual case and using reasonable professional judgment.

A negative research outcome therefore does not mean that the contractually agreed service has not been provided.

5. No Tax or Legal Advice Provided by TaxAdvisorMatch

TaxAdvisorMatch does not provide tax advice or legal advice as part of the services offered.

Questions asked and assessments made when analyzing the requirements profile serve exclusively to determine the requirements for a potentially suitable tax advisor or tax advisory firm and to tailor the research accordingly.

In particular, TaxAdvisorMatch does not review tax returns, tax assessments, contracts or other tax or legal matters for substantive accuracy and does not provide individual tax or legal recommendations.

Any subsequent tax advice will be provided exclusively within the framework of a separate professional engagement between the client and the tax advisor or tax advisory firm engaged by the client.

6. Independence from Tax Advisors

TaxAdvisorMatch operates independently of the tax advisors and tax advisory firms researched or proposed.

TaxAdvisorMatch does not receive any referral or placement commission from the respective firm for recommending or matching a tax advisor.

The fee for the research and matching service is independent of whether an engagement agreement is subsequently concluded between the client and a tax advisor.

The research or recommendation by TaxAdvisorMatch does not create an engagement relationship between TaxAdvisorMatch and a proposed tax advisor for the benefit of the client.

7. Client's Obligations to Cooperate

The research is based on the information provided by the client.

The client undertakes to provide, to the best of their knowledge, complete and accurate information required to perform the service.

This applies in particular to information concerning:

• the nature of the tax advice required;

• the client's personal or business circumstances;

• the services required;

• specific professional requirements;

• international or cross-border matters;

• future planned transactions, arrangements or structures;

• timing requirements; and

• other circumstances that may be material to the selection of a suitable tax advisor.

If circumstances material to the research change after conclusion of the contract, the client must inform TaxAdvisorMatch without undue delay.

TaxAdvisorMatch is not responsible for disadvantages or inaccurate research results resulting from incomplete, incorrect or delayed information provided by the client, insofar as TaxAdvisorMatch is not responsible for such circumstances.

8. Contacting Tax Advisors

The client agrees that TaxAdvisorMatch may contact potentially suitable tax advisors or tax advisory firms as part of the commissioned service.

Information concerning the prospective engagement that is necessary to assess general professional suitability and willingness to accept the engagement may be disclosed for this purpose.

Personal data will only be disclosed in accordance with applicable data protection laws. Further details are set out in the TaxAdvisorMatch Privacy Policy.

Where separate consent is required for the disclosure of specific personal information, such information will only be disclosed after the relevant consent has been provided.

9. Contract Formation and Digistore24

Ordering and payment processing for paid services are handled through Digistore24.

Digistore24 acts as a reseller in connection with the sale. The purchase contract is concluded between the client and the respective Digistore24 entity identified during the applicable ordering process.

The contractual terms, consumer information and privacy provisions provided during the Digistore24 ordering process apply to the purchase contract concluded through Digistore24.

TaxAdvisorMatch provides the research and matching service described in these Terms and Conditions.

10. Fees and Payment Processing

The amount of the fee is determined by the respective service description and the price displayed at the time of ordering.

Payment processing is handled through Digistore24 using the payment methods offered there.

Any invoices and payment confirmations will be provided through Digistore24 in accordance with the applicable ordering process.

The fee is payable for the agreed research and matching service and is not dependent on whether an engagement agreement is subsequently concluded between the client and a tax advisor.

11. Appointments and Cooperation in Consultations

Where an analysis, information or other client consultation is provided as part of the service, the client is required to cooperate appropriately in conducting the agreed consultation.

If the client is unable to attend an agreed appointment, TaxAdvisorMatch should be informed as early as possible.

Any delays resulting from the client's failure or delay in providing required information or cooperation will extend the period for performance accordingly.

12. Right of Withdrawal for Consumers

Consumers are generally entitled to the statutory right of withdrawal in the case of distance contracts.

Details regarding the right of withdrawal, the withdrawal period and the exercise of the right of withdrawal are set out in the withdrawal information provided by Digistore24 as part of the ordering process.

Commencement of Services Before Expiry of the Withdrawal Period

Performance of the services may commence before the expiry of the statutory withdrawal period, provided that the applicable legal requirements are met.

If the consumer withdraws from the contract after performance of the services has commenced but before the services have been fully performed, the statutory provisions regarding any compensation payable for services already provided up to the time of withdrawal shall apply.

The right of withdrawal expires upon full performance of the services, provided that the applicable statutory requirements for such expiration have been met.

Any declarations and information relevant to the commencement of the services before expiry of the withdrawal period and to the expiration of the right of withdrawal are handled as part of the ordering process administered through Digistore24 in accordance with the applicable Digistore24 procedures.

13. Relationship with the Subsequent Tax Advisory Engagement

If, as a result of the research, contact is established between the client and a tax advisor or tax advisory firm, any further assessment and, where applicable, establishment of the professional engagement will take place directly between those parties.

TaxAdvisorMatch does not become a party to any engagement agreement concluded between the client and the tax advisor.

In particular, TaxAdvisorMatch has no influence over:

• the final decision whether to accept the engagement;

• the fees charged by the tax advisor;

• the specific scope and structure of the engagement;

• processing times;

• the tax advice provided; or

• the outcome of the tax advisory services.

The tax advisor or tax advisory firm engaged by the client is solely responsible for the services it provides.

14. Liability

TaxAdvisorMatch shall have unlimited liability for damages resulting from intent or gross negligence and for damages resulting from injury to life, body or health.

In the event of a slightly negligent breach of a material contractual obligation, liability shall be limited to the foreseeable damage typical for this type of contract. Material contractual obligations are obligations whose performance is essential for the proper performance of the contract and on whose compliance the client may regularly rely.

Otherwise, liability for damages caused by slight negligence is excluded to the extent permitted by law.

Statutory provisions, in particular liability under the German Product Liability Act (Produkthaftungsgesetz), and liability for expressly assumed guarantees remain unaffected.

TaxAdvisorMatch is not liable for tax or legal advice provided by a tax advisor or tax advisory firm researched, proposed or subsequently engaged by the client.

TaxAdvisorMatch is likewise not liable for whether a tax advisor who initially indicated a willingness to accept an engagement actually concludes an engagement agreement or continues an existing engagement relationship, insofar as TaxAdvisorMatch is not responsible for such circumstances.

15. Communication

Communication between TaxAdvisorMatch and the client may take place in particular by email, telephone, video conference or other agreed electronic means of communication.

The client is responsible for providing a valid and accessible email address and for ensuring that communications from TaxAdvisorMatch can be received.

16. Data Protection

Personal data is processed in accordance with applicable data protection laws.

Further information regarding the nature, scope and purpose of data processing, the service providers used and the rights of data subjects can be found in the TaxAdvisorMatch Privacy Policy.

17. Consumer Dispute Resolution

TaxAdvisorMatch is neither obliged nor willing to participate in dispute resolution proceedings before a consumer arbitration board.

18. Applicable Law

The laws of the Federal Republic of Germany shall apply, excluding the United Nations Convention on Contracts for the International Sale of Goods (CISG).

With respect to consumers, this choice of law applies only insofar as it does not deprive them of the protection afforded by mandatory provisions of the law of the country in which they have their habitual residence.

19. Place of Jurisdiction

If the client is a merchant, a legal entity under public law or a special fund under public law, the place of jurisdiction for disputes arising from the contractual relationship shall, to the extent permitted by law, be the registered place of business of the service provider.

The statutory rules on jurisdiction apply to consumers.

20. Final Provisions

Should any individual provision of these General Terms and Conditions be or become wholly or partially invalid, the validity of the remaining provisions shall remain unaffected.

The statutory provisions shall apply in place of any invalid provision.

Last updated: August 2026