General Terms and Conditions (AGB)

MS.FiBu GmbH

Schlägelstr. 54, 46045 Oberhausen
E-Mail: info@msfibu-online.de

(1) These General Terms and Conditions apply to all contracts for bookkeeping services between MS.FiBu GmbH (hereinafter the “Contractor”) and its clients (hereinafter the “Client”). (2) The Contractor’s services are primarily directed at entrepreneurs within the meaning of § 14 of the German Civil Code (BGB). Any conflicting, deviating or supplementary terms and conditions of the Client shall become part of the contract only if and to the extent that the Contractor has expressly agreed to their application in writing. (3) The version of these Terms valid at the time the contract is concluded shall apply. Where versions exist in several languages, the German version shall prevail in case of doubt.

(1) The Contractor is an independent bookkeeping service and not a tax advisor. It performs exclusively those activities permitted to independent bookkeepers under § 6 No. 3 and 4 of the German Tax Advisory Act (StBerG), in particular the recording of ongoing business transactions, ongoing payroll accounting, and the preparation of wage tax returns. (2) Tax advice within the meaning of the Tax Advisory Act (StBerG) — in particular the preparation of tax returns, annual financial statements, or the legal assessment of tax matters — is not part of the contract. These services are reserved for licensed tax advisors. (3) The specific scope of the services to be provided results from the respective order confirmation or the individual service agreement. There are no oral side agreements. (4) The Contractor owes diligent performance, but not a particular economic result. This is a service contract within the meaning of §§ 611 et seq. BGB, unless expressly agreed otherwise.

(1) The presentation of services on the website or in informational materials does not constitute a binding offer, but a non-binding invitation to make an enquiry. (2) The contract is concluded upon the Contractor’s acceptance of the order, e.g. by order confirmation in text form or by commencing the work. (3) The conclusion of the contract and ongoing communication may also take place in text form via the Contractor’s protected client portal.

(1) The Client shall provide the Contractor with all documents, receipts and information required for proper performance of the services completely, correctly and in good time — where possible via the client portal. (2) The Client shall designate a contact person and shall notify the Contractor without delay of any change in relevant circumstances (e.g. bank details, employee data, legal form). (3) The Client shall review the reports and statements provided and notify any objections without delay, at the latest within 14 days, in text form. (4) Delays or additional work resulting from incomplete, late or incorrect cooperation by the Client shall not be to the detriment of the Contractor. The Contractor shall not be liable for consequences arising from a breach of these duties to cooperate.

(1) Remuneration is determined by individual agreement. Unless otherwise agreed, a monthly flat fee or billing based on the work involved shall apply. (2) All prices are exclusive of statutory value-added tax at the applicable rate. (3) Invoices are due for payment within 14 days of the invoice date without deduction, unless otherwise agreed. (4) In the event of late payment, the Contractor is entitled to charge default interest at the statutory rate. The right to claim further damages remains reserved. (5) In the event of late payment, the Contractor is entitled, after prior notice, to withhold further services until outstanding claims are settled, to the extent reasonable for the Client.

(1) The contract term results from the individual agreement. In the case of continuing obligations, the contract runs for an indefinite period unless otherwise agreed. (2) The contract may be terminated by either party in text form with a notice period of four weeks to the end of the month, unless a different period has been agreed. (3) The right to extraordinary termination for good cause remains unaffected for both parties. (4) After termination of the contract, the Contractor shall invoice the services rendered up to that point.

(1) The Contractor is liable without limitation for damages arising from injury to life, body or health, as well as for damages based on intent or gross negligence. (2) In the event of a breach of essential contractual obligations (cardinal obligations) — obligations whose fulfilment is essential to the proper performance of the contract and on whose observance the Client regularly relies — the Contractor is also liable for ordinary negligence, but limited to the foreseeable damage typical for this type of contract. (3) Otherwise, liability for ordinary negligence is excluded. (4) The above limitations of liability do not apply where liability exists under mandatory statutory provisions. Liability under the Product Liability Act remains unaffected. (5) The Contractor is not liable for tax or legal advice, as such advice is expressly not part of the contract (§ 2).

(1) The Contractor undertakes to maintain confidentiality regarding all facts and documents that become known to it in the course of the engagement. This obligation continues to apply after the termination of the contractual relationship. (2) The Contractor processes personal data exclusively within the framework of the applicable legal provisions, in particular the General Data Protection Regulation (GDPR) and the German Federal Data Protection Act (BDSG). Details can be found in the Privacy Policy. (3) Insofar as the Contractor processes personal data on behalf of the Client, the parties shall, where necessary, conclude a data processing agreement pursuant to Art. 28 GDPR.

(1) The Contractor shall carefully retain the documents entrusted to it for the duration of the contract and return them upon request after termination of the contract. (2) Original receipts remain the property of the Client. The Client is solely responsible for compliance with the statutory retention periods applicable to it (e.g. under the German Commercial Code (HGB) and the Fiscal Code (AO)). (3) A right of retention may exist over the work results produced by the Contractor until the due remuneration has been paid in full, to the extent legally permissible and reasonable for the Client.

Events of force majeure that substantially impede or render impossible the Contractor’s timely performance (e.g. strikes, official measures, failure of telecommunications or IT infrastructure, pandemics) entitle the Contractor to postpone performance for the duration of the impediment. Claims by the Client due to a delay caused thereby are excluded.

(1) The law of the Federal Republic of Germany applies, to the exclusion of the UN Convention on Contracts for the International Sale of Goods (CISG). (2) If the Client is a merchant, a legal entity under public law, or a special fund under public law, the exclusive place of jurisdiction for all disputes arising from the contractual relationship is the registered office of the Contractor. (3) Amendments and supplements to the contract must be made in text form. This also applies to any waiver of this text-form requirement. (4) Should individual provisions of these Terms be or become wholly or partially invalid, the validity of the remaining provisions shall not be affected. The statutory provision shall take the place of the invalid provision. (5) The Contractor is neither willing nor obliged to participate in dispute resolution proceedings before a consumer arbitration board.

Version of these General Terms and Conditions: June 2026.