1. Range of activities

The contractor performs the services in the measure to which these transferred and agreed upon, and within the statutory framework of tax accountancy law.

2. Obligation of secrecy

The contractor is allowed without approbation from the client to act for other clients, as hereby the activities for the client not unreasonable are delayed. The contractor explicitly obligates herself toward the client to be discreet regarding all internal business matters of the client.

3. Authority and obligation to co-operate

The contractor has no authority to issue directives to the employees of the client, as long as this is not indispensable for the fulfilment of the contract. The client is obligated to allow access to all necessary information, which is essential to perform the contractually specified services immediately.

4. Hourly wages

The accounting of the hourly wages are based on industrial (decimal) minutes, with 60 time minutes being equivalent to 100 industrial minutes. The conversion of shorter or longer time intervals is performed according to the same ration of time to industrial minutes.

5. Changing of prices

Price changes are permissible, if four months have passed since conclusion of the contract. All price changes are to be communicated to the client in writing. The purchaser is permitted to cancel the contract if price changes significantly exceed the rise of average costs of living between conclusion of the contract and announcement of the price adjustment.

6. Billing / Conditions of payment

The contractor will send an invoice for services rendered to client once these have been completed, at latest once a month an invoice will be made out for services performed. The client is obligated to proofread and check the invoice upon reception of the same. Complaints about the services rendered, and respectively about the contents of the invoice have to be placed within one week of reception. If the client does not object to the invoice within one week, the invoice is accepted. The invoice is due immediately and without deduction. Payments are to be made via bank transfer (non-cash) to one of the bank accounts shown below. If the client is in default of payment, it is the contractors right to charge interests of 8 % p. a. The interests are higher, if the contractor can demonstrate being charged a higher interest rate. Collection expenses incurred by the contractor after the delay are to be refunded by the client. If the client is a tradesman, a legal person of public law or a public law special property, the abstinence of payments due to non-accepted counterclaims of the client are not permissible, as is the summation and offset of the same.

7. Cancellation

The contract between the client and the contractor can be terminated by both sides under the minimum term of notice of six months. The cancellation is to be delivered in written form. It is the date of receipt not the date of posting of the notice of termination that is definitive for the respective date of termination of contract. The right to contract termination for an important reason is untouched by this. After receiving the cancellation, it is not possible to expand the services to be performed.  Within the  cancellation period it is assured, that the specified services originally agreed upon will be provided as before.

8. Compensation

Claims for damages against the contractor are excluded, unless the contractor has done the damaging act deliberately or with gross carelessness. The same applies for acts performed by vicarious agents and persons whom the contractor uses to perform the contractual obligations. The client also indemnifies the contractor from claims that third parties could raise in the context of activities of the contractor directed toward achievement and completion of the contractual obligations.

9. Assignments of rights and responsibilities

Transferral of rights and responsibilities of the client resulting from the contract with the contractor can only be done with the explicit agreement the contractor.

10. Additional agreements and alterations of the contract

Additional agreements and changing of the contracts are only effective in written form. This in particular for the requirement of written form here stated, which can not be invalidated orally or silently.

11. Severability clause

If one clause is void by law or is nullified, the validity of all the other clauses remains unchanged thereby.

12. Jurisdiction

Berlin is agreed to being effective as responsible jurisdiction, if the client is a tradesman according to the German Commercial Code.