Source: https://www.vm-h.de/agb
Timestamp: 2020-08-10 02:22:27
Document Index: 117518421

Matched Legal Cases: ['§ 334', '§ 611', '§ 33', '§ 57', '§ 612', '§ 632', '§ 627', '§ 611']

Schriftliche Vollmacht (Rechtsanwälte)
Die Haftung des Steuerberaters und seiner Erfüllungsgehilfen für einen Schaden, der aus einer oder – bei einheitlicher Schadensfolge – aus mehreren Pflichtverletzungen anlässlich der Erfüllung eines Auftrags resultiert, wird auf 1.000.000,00 € (in Worten: eine Million €) begrenzt.Die Haftungsbegrenzung bezieht sich allein auf Fahrlässigkeit. Die Haftung für Vorsatz bleibt insoweit unberührt. Von der Haftungsbegrenzung ausgenommen sind Haftungsansprüche für Schäden aus der Verletzung des Lebens, des Körpers oder der Gesundheit. Die Haftungsbegrenzung gilt für die gesamte Tätigkeit des Steuerberaters für den Auftraggeber, also insbesondere auch für eine Ausweitung des Auftragsinhalts; einer erneuten Vereinbarung der Haftungsbegrenzung bedarf es insoweit nicht. Die Haftungsbegrenzung gilt auch bei Bildung einer Sozietät/Partnerschaft und Übernahme des Auftrags durch die Sozietät/Partnerschaft sowie für neu in die Sozietät/Partnerschaft eintretende Sozien/Partner. Die Haftungsbegrenzung gilt ferner auch gegenüber Dritten, soweit diese in den Schutzbereich des Mandatsverhältnisses fallen; § 334 BGB wird insoweit ausdrücklich nicht abbedungen. Einzelvertragliche Haftungsbegrenzungsvereinbarungen gehen dieser Regelung vor, lassen die Wirksamkeit dieser Regelung jedoch – soweit nicht ausdrücklich anders geregelt – unberührt.
The contract with the tax adviser determines the scope of his services. The contract is carried out according to the principles of normal practice of the profession in accordance with the relevant professional legal standards and obligations (StBerG – Act Regulating the Profession of Tax Advisers, BOStB – Professional Code of Conduct for Tax Advisers).
The tax adviser needs to receive the complete range of documents and all clarifications. The verification of the documents and figures submitted with regard to accuracy, completeness and conformity with the relevant regulations, in particular of the bookkeeping and balance sheet, requires a specific written agreement to be part of the contract. The tax adviser will take the facts he received from the client, and in particular all transmitted figures, as a correct basis for his work. Should he become aware of any evident inaccuracies he is obliged to report them.
As stipulated by law the tax adviser is obliged to maintain secrecy regarding all data brought to his knowledge during the carrying out of the contract, except when he is released from this obligation by the client in writing. The obligation of secrecy continues after termination of the contract. The staff of the tax adviser is likewise bound to secrecy.
The tax adviser is entitled to enter into his computer system the personal data of the client and his employees relating to the contract and to process them in a computerized file or to transfer them to a computer service center for further processing.
When forwarding or transmitting papers, documents, work results, etc. in printed or electronic form the tax adviser has to observe the obligation of secrecy. For his part the client guarantees that he as the addressee takes all precautionary measures that the papers or data forwarded to him do not reach others than the competent persons. This refers in particular to the dispatch of documents by fax or email. To protect the delivered documents and data the appropriate technical and organizational measures have to be taken. If special precautions are required exceeding the normal standard, an appropriate written agreement has to be concluded with regard to additional precautionary measures, especially whether the electronic exchange of documents will require encoding.
To carry out the contract, the tax adviser is entitled to consult with co-operators, specialist third parties and data processing companies. When using the services of specialist third parties and data processing companies the tax adviser shall ensure that these commit themselves to the obligation to secrecy according to no. 2 paragraph 1.
To meet the requirements of the Federal data protection law the tax adviser may appoint a data protection official. If he is not yet obliged to secrecy according to no. 2 paragraph (1) the tax adviser must ensure that he does so in relation to the data he has access to in the course of his duties.
The client may ask for remedy of possible defects. Opportunity for amendment is to be given to the tax adviser. Provided the mandate is defined as a contract for services according to §§ 611, 675 civil code (BGB), the client is entitled to refuse the amendment by the tax adviser, if the client terminates the mandate and the defect is ascertained by another tax adviser after valid termination of the mandate, only.
The claim of the client against the tax adviser for compensation for negligently caused damage shall be limited to 1.000.000,00 € 1)(in words: one Million €)
An exception to this rule in individual cases, in particular if the liability amount is to be limited to a sum below the amount indicated in paragraph 2, would require written agreement, which is to be provided separately and given to the client together with these general contractual conditions.
Unless a claim for damage by the client is not subject to a shorter limitation period by law it becomes statute-barred
after three years from the time the claim arose, and the client became aware of the circumstances supporting the claim and of the identity of the liable party, or would have obtained such knowledge, had he not acted with gross negligence,
after five years from the time the claim arose, without taking the knowledge into account or the ignorance of gross negligence and
after ten years from the commission of the action, the breach of duty, or any other event triggering the damage, without taking into consideration its origin and the knowledge or the ignorance arising from gross negligence. The shortest period applies.
The client undertakes to pass on the results of the tax adviser’s work only with his written consent, unless it is not already agreed in the contract, that the results can be passed on to named third parties.
If the tax adviser installs data processing programs in the client’s office, the client will be obliged to fulfill the requirements of the tax adviser with regard to installation and use of the programs. The client is further obliged and entitled to copy the programs subject to the limits prescribed by the tax adviser. The client shall refrain from distributing the programs. The tax adviser remains the owner of the user rights. The client shall also refrain from interfering with anything which opposes the exercise of the tax adviser’s user rights with regard to the programs.
If the client fails to co-operate, as determined in no. 6 (1) to (4) or elsewhere, or in default of acceptance regarding the performance of the tax adviser, the tax adviser shall be authorized to determine an appropriate term, declaring that he will not continue the contract after expiry of the term. If the time expires without a successful outcome, the tax adviser shall be entitled to cancel the contract without notice (cf. no. 8 paragraph 3). This shall not affect the tax adviser‘s right to reimbursement of his additional expenditure as well as of the damage incurred by default or by a failure of the client to co-operate, irrespective of whether the tax adviser avails himself of the right to give notice of termination.
The remuneration (fees and reimbursement of expenses) of the tax adviser for his professional services, according to § 33 StBerG, is calculated according to the scale of fees for tax advisers and tax advising companies.
Professional services not covered by the scale of fees (e.g. § 57 paragraph 3 no. 2 and 3 StBerG) are subject to remuneration by agreement or to the usual remuneration (§ 612 paragraph 2 and § 632 paragraph 2 of the German Civil Code – BGB).
Only undisputed or non-appealable validly determined claims may be deducted from the reimbursement due to the tax adviser.
The contract shall be subject to an extraordinary termination by each of the contracting parties, according to § 627 of the German Civil Code (BGB), provided that the agreement constitutes a contract of services according to §§ 611, 675 of the German Civil Code (BGB); the notice of termination is required in writing. An exception to this regulation in individual cases would require a written agreement, which is to be provided separately and given to the client.
Upon termination of the contract the client must return to the tax adviser without delay the data processing programs used in his office for the execution of the contract, including any copies, and/or other related documentation, or to delete them from the hard disc.
Upon termination of the mandate the documents must be collected from the tax adviser.
The tax adviser must store the file for a period of ten years after termination of the contract. However, this obligation will lapse before the end of this period, if the tax adviser has asked the client in writing to take back the file and if the client failed to comply with this request within 6 months after notification.
The file includes – according to this regulation – all the documents the tax adviser received from the client or on his behalf to fulfill his professional obligation. However, this does not relate to the correspondence between the tax adviser and his client or to those documents the tax adviser already received in the original or in duplicate, or to those working papers created for internal use.
If the client is not a businessman as defined by the German Commercial Code, the place of performance shall be his place of residence otherwise the seat of the tax adviser.
Modifications and amendments to these contractual conditions shall be in writing.
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