General Terms and Condition

General Terms and Conditions

for German tax advisors (Steuerberater, Steuerbevollmächtigte) and firms of tax advisors (Steuerberatungsgesellschaften)

Note: The following is a convenience translation of the attached form no. 5.1 published by DWS-Verlag; only the German original shall be legally binding

as of July 2018

These “general terms and conditions” shall govern contracts between German qualified tax advisors (Steuerberater, Steuerbevollmächtigte) as well as firms of tax advisors (Steuerberatungsgesellschaften) (hereinafter collectively referred to as the ‘Tax Advisors’, and each of them a ‘Tax Advisor’) and their clients (Auftraggeber), unless otherwise expressly agreed in text form (Textform) or prescribed by law.