General terms and conditions

These are the general terms and conditions of Dutch Tax House (Chamber of Commerce 42088592, VAT identification number NL005486676B70). Version 1.0, effective from 7 October 2026.

This is a translation of the Dutch text for your convenience. In case of any difference, the Dutch version prevails.

Article 1 – Definitions

In these general terms and conditions, the following terms have the meanings set out below:

1. Dutch Tax House: the sole proprietorship (eenmanszaak) Dutch Tax House, established in Utrecht, registered in the Trade Register of the Netherlands Chamber of Commerce (Kamer van Koophandel) under number 42088592, VAT identification number NL005486676B70.

2. Client: the natural person or legal entity that enters into, or wishes to enter into, an agreement with Dutch Tax House.

3. Consumer: a client who is a natural person and is not acting in the course of a profession or business.

4. Engagement: the contract for services (overeenkomst van opdracht) within the meaning of Article 7:400 of the Dutch Civil Code (Burgerlijk Wetboek) between Dutch Tax House and the client, under which Dutch Tax House undertakes to perform the work described in the engagement letter. An engagement for ongoing work, such as keeping the accounts or preparing periodic tax returns, constitutes a single engagement for an indefinite period.

5. Engagement letter: the document in which Dutch Tax House sets out the content and scope of the engagement, the fees and the payment arrangements, and which the client signs or accepts by e-mail.

6. Work: all work that Dutch Tax House performs for the client within the framework of the engagement, including keeping the accounts, preparing and filing tax returns, preparing annual accounts and opening balance sheets, providing advice and maintaining contact with authorities on behalf of the client.

7. Fees: the remuneration owed by the client for the work, exclusive of VAT and exclusive of disbursements.

8. Disbursements: costs that Dutch Tax House pays to third parties on behalf of the client, such as administrative charges and register extracts.

9. Records: all data and documents that the client provides to Dutch Tax House, in whatever form, including digital files and access to software.

10. Work products: all documents that Dutch Tax House prepares or processes within the framework of the engagement, such as tax returns, annual accounts, opening balance sheets, reports, advice and the accounting records processed by Dutch Tax House.

11. In writing: by letter or by electronic means, including by e-mail, provided that the identity of the sender and the integrity of the message are sufficiently established.

Article 2 – Applicability, precedence and language

1. These general terms and conditions apply to all quotations, engagement letters and engagements of Dutch Tax House, and to all follow-up and additional engagements, unless otherwise agreed in writing.

2. Dutch Tax House provides these general terms and conditions to the client before or at the time the engagement is concluded, by sending them as a PDF file together with the quotation or the engagement letter. The terms and conditions can also be consulted and saved at www.dutchtaxhouse.nl/en/voorwaarden.

3. The applicability of any general terms and conditions of the client is expressly rejected.

4. Deviations from these general terms and conditions apply only if they have been agreed in writing, and only to the engagement for which they have been agreed.

5. In the event of any conflict between the engagement letter and these general terms and conditions, the engagement letter prevails.

6. Article 18 (Special provisions for consumers) applies only if the client is a consumer. In the event of any conflict with the other provisions, that Article prevails.

7. If any provision of these general terms and conditions is void or is annulled, the remaining provisions remain in force. The parties will then replace the provision concerned with a valid provision that reflects the purpose and intent of the original provision as closely as possible.

8. These general terms and conditions have been drawn up in Dutch and are also available in English and Spanish. In the event of any difference in interpretation between the language versions, the Dutch text prevails. If the client is a consumer, the interpretation most favourable to the consumer applies.

Article 3 – Formation and duration of the engagement

1. Quotations from Dutch Tax House are without obligation and remain valid for 30 days from their date, unless otherwise stated in the quotation.

2. The engagement is concluded at the moment Dutch Tax House receives back the engagement letter signed by the client, or the client's written acceptance of it.

3. Dutch Tax House will not commence the work until the customer due diligence under the Dutch Anti-Money Laundering and Anti-Terrorist Financing Act (Wwft) has been completed, as provided in Article 6. Time limits for performance only start to run once this due diligence has been completed.

4. An engagement for one-off work ends when the work has been completed. An engagement for ongoing work is entered into for an indefinite period and ends by notice of termination in accordance with Article 14.

5. If the client wishes work to be performed that is not described in the engagement letter, Dutch Tax House will inform the client in advance of the expected costs. Dutch Tax House will only perform such additional work after the client has agreed to it in writing.

6. For a consumer who concludes the engagement at a distance, the provisions on the right of withdrawal in Article 18 also apply.

7. Before entering into the engagement, the client declares truthfully whether they, or a party affiliated with them, are or have ever been a client of another bookkeeping, accountancy or tax advisory firm, or have received a quotation from such a firm, or are or have been in discussions with such a firm, and if so, which firm or firms. In doing so, the client lists all firms with which they or an affiliated party have worked, not only the most recent one. An affiliated party means: an enterprise or legal entity with the same owner, ultimate beneficial owner or director as the client; a group company of the client; and the client's tax partner or a member of the client's family.

8. If it becomes apparent before the engagement is entered into that it would conflict with an obligation of Dutch Tax House towards a third party, Dutch Tax House will not accept the engagement. If this becomes apparent during performance, Dutch Tax House may suspend performance immediately and terminate the engagement with immediate effect, without being liable to pay damages. Dutch Tax House is not required to explain the nature of that obligation. In that case, the client owes no fees. Dutch Tax House will refund any amounts paid in advance within 14 days and return the records, with the exception of the data that it is required by law to retain.

9. The client agrees that Dutch Tax House, insofar as necessary to comply with an obligation as referred to in paragraph 8 or to establish whether such an obligation exists, may inform the third party concerned that the client has contacted Dutch Tax House, stating the client's name. In doing so, Dutch Tax House will not disclose any other data or records of the client.

Article 4 – Obligations of the client

1. The client provides Dutch Tax House in good time, completely and accurately with all records that Dutch Tax House considers necessary for the performance of the engagement, in the form and manner specified by Dutch Tax House. The engagement letter sets out, for each service, the fixed dates by which the client must provide the records at the latest.

2. The client cooperates to a reasonable extent in the efficient and, as far as possible, digital processing of their accounting records. The client provides the records in accordance with the submission instructions attached as an annex to the engagement letter, and answers questions about unclear or missing items in full and with the requested supporting evidence. Changes to the submission instructions take effect one month after Dutch Tax House has notified the client of them in writing.

3. If the engagement includes processing and reconciling the client's business bank account, the client uses that account mainly for business payments and receipts. Private withdrawals and private deposits are made, as far as possible, by transfers between the business account and a private account of the client, and not by separate private purchases using the business account.

4. The client informs Dutch Tax House without delay of any facts and circumstances that may be relevant to the performance of the engagement, including those arising after the engagement has commenced.

5. The client warrants the accuracy, completeness and reliability of the records they provide, including records originating from third parties.

6. Dutch Tax House submits tax returns and other documents that it prepares in the client's name to the client for review and approval before filing, unless otherwise agreed in writing. The client remains responsible for the accuracy and completeness of the data they provide and of the documents they approve.

7. The client forwards to Dutch Tax House without delay any letters and messages from the Dutch Tax Administration (Belastingdienst), the IND, the Chamber of Commerce and other authorities relating to the engagement. Dutch Tax House is not responsible for the expiry of time limits arising from documents that it has not received, or has not received in time.

8. The engagement is based on cooperation between the client and Dutch Tax House. The client responds to questions and requests from Dutch Tax House within 5 working days. If a shorter period is needed to meet a statutory deadline and Dutch Tax House has stated this in its question, that shorter period applies.

9. Dutch Tax House is not obliged to remind the client repeatedly to provide records or to answer questions. If a statutory deadline is at risk of expiring because the client fails to provide records or to respond in time, Dutch Tax House will notify the client of this once, in writing and in good time, stating the deadline and the possible consequences. The consequences of failing to provide records or to respond, or of failing to do so in time, are borne by the client. Time limits applicable to Dutch Tax House are extended by the period during which the client failed to provide records or to respond.

10. If the client fails to provide the records at the agreed times, completely, accurately or in accordance with the submission instructions, fails to use the business bank account in accordance with paragraph 3, fails to respond within the period referred to in paragraph 8, or fails to fulfil any other obligation under this Article, Dutch Tax House may suspend performance of the engagement. Dutch Tax House may charge the additional time it must spend on the engagement as a result at the agreed hourly rate. Dutch Tax House will notify the client as soon as possible that such additional costs are being incurred.

11. The additional costs under paragraph 10 amount to no more than 25% of: a. for an engagement for ongoing work: the agreed amount for the work for the calendar year concerned; b. for an engagement for one-off work: the agreed fixed price or, where the work is performed on the basis of an hourly rate, the fees estimated in the engagement letter.

12. The client indemnifies Dutch Tax House against claims by third parties resulting from incorrect or incomplete records provided by the client. This paragraph does not apply if the client is a consumer.

Article 5 – Performance, engagement of third parties and time limits

1. Dutch Tax House performs the engagement with the care of a good contractor. Dutch Tax House has an obligation of best efforts and not an obligation of result. In particular, Dutch Tax House does not guarantee that the Tax Administration, the IND or any other authority will follow or accept a tax return, application or position of the client.

2. Dutch Tax House determines the manner in which the engagement is performed. Dutch Tax House follows sound instructions given by the client in good time.

3. Dutch Tax House may have the work performed in whole or in part by third parties, such as another bookkeeping or tax professional, under its own responsibility and without the prior consent of the client. Dutch Tax House imposes on these third parties a duty of confidentiality equivalent to that set out in Article 7. The liability of Dutch Tax House for the work of these third parties is governed by Article 12.

4. Time limits for performance are target periods and not strict deadlines, unless expressly agreed otherwise in writing. A time limit only starts to run once Dutch Tax House has received all necessary records and any agreed advance or prepayment has been paid.

5. Dutch Tax House will use its best efforts to meet statutory deadlines for tax returns, provided that the client has provided the records in good time in accordance with Article 4. Where possible, Dutch Tax House will apply for an extension in good time.

6. If an agreed time limit is at risk of being exceeded, Dutch Tax House will notify the client as soon as possible. If a time limit is exceeded, the client must first give Dutch Tax House a reasonable period in writing in which to perform.

Article 6 – Wwft, integrity and reporting obligations

1. Under the Dutch Anti-Money Laundering and Anti-Terrorist Financing Act (Wwft), Dutch Tax House is required to conduct customer due diligence. This means, among other things, that Dutch Tax House establishes and verifies the identity of the client and, where applicable, of the client's ultimate beneficial owner(s) and representative(s), and records the purpose and intended nature of the business relationship.

2. The client provides, upon first request, the data and documents that Dutch Tax House requires for this due diligence, including a copy of a valid identity document and, in the case of a business, an extract from the Trade Register. The client informs Dutch Tax House without delay of any changes to these data.

3. As long as the customer due diligence has not been completed, Dutch Tax House will not commence the work, or will suspend performance of an ongoing engagement. If the customer due diligence cannot be completed, Dutch Tax House may terminate the engagement with immediate effect. In that case, the client remains liable for the fees for the work already performed.

4. Under the Wwft, Dutch Tax House may be required to report unusual transactions to the Financial Intelligence Unit-Nederland without informing the client. This statutory obligation takes precedence over the duty of confidentiality in Article 7.

5. Dutch Tax House is not liable for any loss suffered by the client as a result of Dutch Tax House complying in good faith with its obligations under the Wwft.

6. Dutch Tax House retains the data from the customer due diligence for the period prescribed by the Wwft.

7. Dutch Tax House helps the client to apply the tax rules as effectively and as advantageously as possible, within the laws and regulations in force at the time.

8. Dutch Tax House does not cooperate in acts or arrangements aimed at tax evasion, or that are contrary to the law or to its purpose and intent. Nor does Dutch Tax House cooperate if the client knowingly provides incorrect, incomplete or unclear information, knowingly fails to answer questions, or withholds information with the aim of avoiding or evading tax.

9. If a difference of opinion on the tax treatment of an item is reasonably possible, Dutch Tax House will discuss the associated risks with the client. Dutch Tax House will only take such a position with the client's written approval, and may refuse to take a position that it does not consider sound.

10. If Dutch Tax House has reasonable grounds to believe that the client is acting as referred to in paragraph 8, Dutch Tax House may: a. suspend performance of the engagement; b. refuse to prepare or file tax returns, annual accounts or other documents, including filing under its intermediary number (BECON-nummer); c. terminate the engagement with immediate effect.

11. Dutch Tax House is not liable for any loss suffered by the client as a result of Dutch Tax House exercising in good faith the powers set out in paragraph 10. The client remains liable for the fees for the work already performed.

12. Dutch Tax House may also be required under other statutory rules to report information to a government authority, for example in the case of certain cross-border tax arrangements. Those obligations also take precedence over the duty of confidentiality in Article 7.

Article 7 – Confidentiality and intellectual property

1. Dutch Tax House keeps confidential all information that it receives from or about the client, including after the end of the engagement. This duty does not apply insofar as Dutch Tax House is required to disclose information by law, by a court decision or by a decision of a competent authority, or insofar as the client has given written consent.

2. Dutch Tax House may disclose information to third parties insofar as necessary for the performance of the engagement, for example to the Tax Administration, the IND or the Chamber of Commerce, or to third parties engaged by Dutch Tax House under Article 5. Article 3(9) also applies.

3. In any proceedings relating to the engagement, including complaints procedures and civil or criminal proceedings, Dutch Tax House may use the information that is relevant to the defence of its interests.

4. Dutch Tax House will only mention the client's name as a reference, for example on its website, if the client has given prior written consent to do so.

5. The intellectual property rights in the work products and in the methods, models and templates used by Dutch Tax House remain with Dutch Tax House, insofar as it holds those rights.

6. The client may use the work products for the purpose for which they were prepared, including submitting them to the authorities for which they are intended. Any other use, publication or reproduction requires the prior written consent of Dutch Tax House, unless the client is required by law to do so.

7. Work products are prepared for the client. Third parties cannot derive any rights from them.

Article 8 – Privacy

1. Dutch Tax House processes personal data of the client and of persons about whom the client provides data in accordance with the General Data Protection Regulation (GDPR).

2. In performing the work within the framework of the engagement, including keeping the accounts, preparing and filing tax returns and annual accounts and providing advice, Dutch Tax House itself determines which personal data are necessary and how they are processed. In doing so, Dutch Tax House acts as an independent controller.

3. The privacy policy at www.dutchtaxhouse.nl/en/privacybeleid sets out which personal data Dutch Tax House processes, for what purposes, how long they are retained and what rights data subjects have.

4. If the client provides personal data of third parties, such as employees, family members or customers, the client warrants that they are lawfully entitled to provide those data to Dutch Tax House.

5. If the engagement comes to include a service in which Dutch Tax House processes personal data solely on behalf of and in accordance with the instructions of the client, the parties will conclude a separate data processing agreement for that purpose within the meaning of Article 28 GDPR.

Article 9 – Fees, prepayment and changes to rates

1. The fees are calculated on the basis of the time spent at the agreed hourly rate, or consist of a fixed price, as set out in the engagement letter. The fees do not depend on the outcome of the engagement.

2. Prices for business clients are exclusive of VAT. Prices for consumers are stated inclusive of VAT. Disbursements are charged separately.

3. For an engagement for ongoing work, Dutch Tax House invoices the agreed amount monthly in advance.

4. For an engagement for one-off work, one of the following arrangements applies, as set out in the engagement letter: a. Dutch Tax House notifies the client that the work has been completed and invoices the fees. Dutch Tax House delivers the work products, or files the tax return or application, after the fees have been paid; or b. before the work commences, the client pays an advance equal to the percentage of the estimated fees stated in the engagement letter. The balance is invoiced and paid in accordance with arrangement a.

5. If the engagement ends before the work has been completed, the client owes the fees for the work performed up to that moment, subject to Article 14. Any advance paid is set off against those fees. Dutch Tax House refunds any surplus.

6. Dutch Tax House may adjust its rates, as a rule with effect from 1 January and, where necessary, during the year. Dutch Tax House gives at least one month's prior written notice of any adjustment. In the event of an increase, the client may terminate the engagement by notice with effect from the date on which the increase takes effect. Fixed prices for engagements already entered into are not adjusted.

7. If the client is a consumer, Article 18(7) (price increase within three months) also applies.

Article 10 – Payment, interest and collection costs

1. The client pays invoices within 14 days of the invoice date, by transfer to the account stated on the invoice.

2. A client who is not a consumer may not set off the invoice amount against any claim on Dutch Tax House and may not suspend payment.

3. If a client who is not a consumer fails to pay within the period referred to in paragraph 1, the client is in default without any notice of default being required and owes the statutory commercial interest from the due date (Article 6:119a of the Dutch Civil Code (Burgerlijk Wetboek)).

4. If a consumer fails to pay within the period referred to in paragraph 1, Dutch Tax House will send a payment reminder giving the consumer a period of 14 days after receipt in which to pay. If the consumer still fails to pay, the consumer owes the statutory interest from the expiry of that period (Article 6:119 of the Dutch Civil Code (Burgerlijk Wetboek)).

5. If the client is in default, the client owes the extrajudicial collection costs in accordance with the Extrajudicial Collection Costs (Compensation) Decree (Besluit vergoeding voor buitengerechtelijke incassokosten). In respect of a consumer, this applies only after the reminder referred to in paragraph 4 has been unsuccessful. The client also owes the legal costs insofar as awarded by a court.

6. If an engagement has been given jointly by more than one person, such as tax partners, each of them is jointly and severally liable for payment of the full invoice amount.

7. The client must notify any objections to an invoice in writing within 14 days of the invoice date. An objection does not suspend the payment obligation of a client who is not a consumer.

Article 11 – Complaints

1. The client submits complaints about the work in writing, within 30 days after the client discovered the defect or should reasonably have discovered it. The client describes the complaint as precisely as possible.

2. If a client who is not a consumer fails to submit a complaint within the period referred to in paragraph 1, the client's rights in that respect lapse, unless the client demonstrates that they could not reasonably have complained earlier.

3. If the client is a consumer, instead of paragraphs 1 and 2, the consumer must complain within a reasonable time after discovery (Article 6:89 of the Dutch Civil Code (Burgerlijk Wetboek)). A complaint made within 30 days of discovery is in any event timely.

4. Dutch Tax House responds to a complaint on its merits as soon as possible, and no later than 14 days after receipt.

5. A complaint does not suspend the payment obligation of a client who is not a consumer.

6. If a complaint is well-founded, Dutch Tax House chooses between rectifying or re-performing the work free of charge within a reasonable period, adjusting the fees, or refunding the fees in whole or in part. Liability for loss is governed by Article 12. If the client is a consumer, the consumer also retains all rights granted by law.

Article 12 – Liability and expiry period

1. Dutch Tax House is liable for loss suffered by the client as a result of Dutch Tax House failing, in the performance of the engagement, to exercise the care that may be expected of a reasonably competent and reasonably acting bookkeeping and tax professional, subject to the following paragraphs.

2. If Dutch Tax House has taken out professional liability insurance covering the loss, liability is limited to the amount paid out by the insurer in the case concerned, plus the excess.

3. If the insurer does not pay out, or if the loss is not covered by insurance, liability is limited to the fees paid by the client for the engagement concerned in the 12 months preceding the event that caused the loss, up to a maximum of €10,000. For a one-off engagement, this is the fees for that engagement.

4. Dutch Tax House is not liable for indirect loss, including consequential loss, loss of profit and loss due to business interruption.

5. Dutch Tax House is not liable for loss resulting from incorrect or incomplete records provided by the client, or from the client's failure to fulfil their obligations under Article 4, unless Dutch Tax House should have recognised the inaccuracy or incompleteness.

6. The limitations in this Article do not apply if the loss is the result of intent or deliberate recklessness on the part of Dutch Tax House itself.

7. Any claim for damages lapses if the client has not held Dutch Tax House liable in writing within one year after the client became aware, or could reasonably have become aware, of the loss and of Dutch Tax House's liability for it.

8. The limitations in this Article also apply for the benefit of third parties engaged by Dutch Tax House under Article 5 in the performance of the engagement.

9. If the client is a consumer, the provisions of Article 18 also apply.

Article 13 – Suspension, right of retention and return of documents

1. If the client fails to pay an invoice that is due and payable, or fails to fulfil any other obligation under the engagement, Dutch Tax House may suspend performance of the engagement after notifying the client of this in writing. In doing so, Dutch Tax House takes the client's interests into account, in particular the risk that a statutory deadline for a tax return will expire, and draws the client's attention to any such risk.

2. Dutch Tax House may suspend delivery of work products until all invoices due and payable for the engagement concerned have been paid.

3. Dutch Tax House will always return records provided by the client, including original documents and digital files, upon request, even if invoices remain outstanding, so that the client can comply with their statutory retention obligation.

4. If the client's accounting records are kept in software registered in the name of Dutch Tax House, Dutch Tax House will, upon request at the end of the engagement, provide an export of those accounting records in a commonly used file format, once all invoices due and payable have been paid. If the accounting records are kept in software registered in the client's name, Dutch Tax House will end its access to that software at the end of the engagement.

5. A client who is not a consumer cannot hold Dutch Tax House liable for loss resulting from a lawful suspension under this Article.

6. The statutory rights of suspension of a client who is a consumer remain unaffected.

Article 14 – Notice of termination and termination

1. An engagement for ongoing work may be terminated by either party by notice in writing, subject to a notice period of two months.

2. The client may terminate an engagement for one-off work by notice at any time. Dutch Tax House may terminate an engagement for one-off work by notice only for compelling reasons.

3. Either party may terminate the engagement in writing with immediate effect if the other party is declared bankrupt, applies for a suspension of payments or becomes subject to the statutory debt restructuring scheme, or if the other party seriously fails to perform and has not remedied the failure within a reasonable period after written notice of default. Dutch Tax House may also terminate the engagement with immediate effect in the cases referred to in Article 3(8) and Article 6(3) and (10), or if continuing the engagement would be contrary to the law.

4. Upon termination of the engagement, for whatever reason, the client owes the fees for the work performed up to the date of termination and, in the case of an ongoing engagement, also the agreed amount up to the end of the notice period. Dutch Tax House refunds amounts paid in advance for the period after the date of termination.

5. After termination, Dutch Tax House returns the records and acts in accordance with Article 13(3) and (4). Work performed by Dutch Tax House at the client's request to transfer the engagement to a successor is invoiced at the agreed hourly rate.

6. If the client is a consumer, termination by the consumer and its consequences are governed by the provisions of Article 18(6), instead of paragraphs 1, 2 (first sentence) and 4. Termination by Dutch Tax House remains governed by paragraph 1 and paragraph 2 (second sentence).

Article 15 – Electronic communication and retention of the file

1. Dutch Tax House and the client may communicate with each other and exchange records by electronic means, including by e-mail and through online environments and accounting software.

2. Electronic communication entails risks, such as interception, delay, loss and viruses. Dutch Tax House takes appropriate measures to limit these risks. Dutch Tax House is not liable for loss suffered by the client as a result of these risks, unless the loss is the result of intent or gross negligence on the part of Dutch Tax House.

3. Dutch Tax House's log of messages sent and received constitutes evidence, subject to proof to the contrary.

4. Dutch Tax House retains its file on the engagement, containing the work products and copies of relevant records, for seven years after the end of the engagement. Dutch Tax House may then destroy the file. Article 6(6) applies to data from the customer due diligence.

5. The file kept by Dutch Tax House does not replace the client's accounting records. The client remains responsible for complying with their statutory retention obligation.

6. Dutch Tax House can be reached primarily by e-mail and, as a rule, responds to messages within two working days. Telephone contact and meetings take place by arrangement. Dutch Tax House does not guarantee availability on fixed days or at fixed times.

Article 16 – Force majeure

1. Dutch Tax House is not obliged to perform an obligation if it is prevented from doing so by a circumstance that cannot be attributed to it. This includes, among other things, illness or other unforeseen unavailability of the owner of Dutch Tax House, failures in software, networks or systems of third parties, and government measures.

2. Dutch Tax House notifies the client of a force majeure situation as soon as possible, stating the expected duration and the consequences for current time limits. In a force majeure situation, Dutch Tax House may have the work taken over by a third party under Article 5(3).

3. During the force majeure, the obligations of Dutch Tax House are suspended. If the force majeure lasts longer than two months, either party may rescind the engagement in whole or in part in writing, without any obligation to pay damages.

4. The client owes the fees for the work performed before the force majeure arose.

5. If a statutory deadline for a tax return is at risk of expiring as a result of force majeure, the client may have the work concerned performed by another party. Dutch Tax House cooperates in this by making the necessary records available.

Article 17 – Governing law and disputes

1. The engagement and these general terms and conditions are governed by Dutch law.

2. The parties will first attempt to resolve any dispute by mutual consultation. A party wishing to submit a dispute to the court must notify the other party of this in writing in advance.

3. Disputes are submitted to the competent court of the Midden-Nederland District Court, unless the law mandatorily designates another court.

4. If the client is a consumer, paragraph 3 does not apply and the court that has jurisdiction by law is competent. The choice of law in paragraph 1 does not deprive a consumer of the protection afforded to them by mandatory provisions of the law of the country in which they have their habitual residence, insofar as that law applies by virtue of the law.

Article 18 – Special provisions for consumers

1. This Article applies only if the client is a consumer. In the event of any conflict with the other Articles, this Article prevails. Mandatory statutory provisions protecting the consumer always continue to apply.

2. Right of withdrawal. If the consumer concludes the engagement at a distance, for example by e-mail or by digital signature, the consumer may rescind the engagement (withdraw) within 14 days of its conclusion without giving any reason. The consumer notifies Dutch Tax House of this using the model withdrawal form in the annex to these terms and conditions, or by means of another unequivocal statement.

3. Dutch Tax House will only commence the work within the withdrawal period if the consumer expressly requests this. If the consumer withdraws after such a request, the consumer pays an amount proportionate to the part of the work already performed at the time of withdrawal.

4. The right of withdrawal lapses once Dutch Tax House has fully performed the work, if the consumer has expressly requested that the work commence within the withdrawal period and has declared that they are aware that they lose their right of withdrawal once the work has been fully performed.

5. Dutch Tax House refunds any amounts paid by the consumer that are not owed following withdrawal within 14 days of receiving the withdrawal.

6. Termination. The consumer may terminate an engagement for ongoing work at any time by notice in writing, subject to a notice period of one month. The consumer may terminate an engagement for one-off work at any time. In both cases, the consumer pays the fees for the work performed up to the date of termination, and no damages. Dutch Tax House refunds amounts paid in advance for the period thereafter.

7. Price increase. If Dutch Tax House increases its prices within three months of the conclusion of the engagement, the consumer may rescind the engagement with effect from the date on which the increase takes effect.

8. Liability. Article 12(4) (indirect loss) does not apply.

9. Other. Article 11(3) applies to complaints, Article 10(4) and (5) to payment and collection costs, and Article 17(4) to disputes.

Article 19 – Opening balance sheet for an application to the IND

1. This Article applies to an engagement to prepare and sign an opening balance sheet and related documents for the purpose of an application by the client to the Immigration and Naturalisation Service (Immigratie- en Naturalisatiedienst, IND), such as an application under the Dutch-American Friendship Treaty (DAFT).

2. Dutch Tax House prepares the opening balance sheet on the basis of the records provided by the client, which in any event include a copy of a valid identity document, an extract from the Trade Register and a bank statement showing the opening balance and the contribution of capital.

3. Dutch Tax House guarantees that the opening balance sheet and the related documents meet the requirements imposed by the IND at the time of preparation. If the IND requests that the opening balance sheet be amended or supplemented because it does not meet these requirements, Dutch Tax House will amend the documents free of charge. Dutch Tax House will also answer questions from the IND about the opening balance sheet free of charge.

4. Dutch Tax House does not guarantee that the IND will grant the application. The decision on the application rests solely with the IND.

5. Paragraph 3 does not apply if the client has provided incorrect or incomplete records, if the actual situation has changed after preparation, or if the IND has changed its requirements after preparation.

6. The client is responsible for continuing to meet the requirements imposed by the IND after the date of the opening balance sheet, such as the amount of the capital of the business.

7. This engagement is subject to the fixed price set out in the engagement letter and the payment arrangement in Article 9(4)(a).

Article 20 – Transfer from a previous bookkeeper

1. If Dutch Tax House takes over the accounting records from a previous bookkeeper or a previous bookkeeping firm, the date of transfer is set out in the engagement letter. Dutch Tax House processes the accounting records from that date.

2. The client provides at least the following documents as at the date of transfer: a. the profit and loss account for the current period or, if the client transfers after the close of a financial year, the closing balance sheet and the profit and loss account for that financial year; b. the balance sheet; c. the general ledger accounts at detailed level; d. the fixed asset register; e. the list of outstanding receivables and payables; f. the bank transactions for the current financial year; g. the VAT returns filed for the current year, including any supplementary returns; h. the most recently filed income tax or corporate income tax return, with the related annual accounts; i. an overview of pending matters with the Tax Administration, such as outstanding assessments, payment arrangements, objections and extensions granted; j. where available, an export of the accounting records from the previous bookkeeper's software, such as an audit file.

3. Upon transfer, the client confirms in writing, by signing the handover statement or by confirmation by e-mail, that: a. the handover between the client and the previous bookkeeper has taken place, and up to which date the previous bookkeeper processed the accounting records; b. the client agrees that Dutch Tax House will adopt the closing balance sheet provided by the previous bookkeeper as the opening balance sheet; c. the client knows which invoices and other records will go to Dutch Tax House from the date of transfer, and which have still been processed by the previous bookkeeper, so that double processing is avoided.

4. If the client cannot give the confirmation referred to in paragraph 3, or has doubts about the quality of the previous bookkeeper's work, Dutch Tax House will take as its starting point the balance sheet that reconciles with the most recently filed income tax or corporate income tax return. Dutch Tax House will then reprocess the accounting records from the date of that balance sheet. For this, the client owes the agreed monthly amount for the entire period from that date, even if the client has already paid the previous bookkeeper for (part of) that period.

5. Dutch Tax House does not review the previous bookkeeper's work, unless agreed in writing, and does not guarantee the accuracy of the figures taken over. If Dutch Tax House notices inaccuracies in the ordinary course of performing the engagement, it will report them to the client.

6. If, after the transfer, errors come to light that were caused by the previous bookkeeper, by incorrect or incomplete submission of information by the client to the previous bookkeeper, or by the handover not having been properly completed, Dutch Tax House may charge, on a reasonable basis and at the agreed hourly rate, for the additional work required to correct these errors. Dutch Tax House will inform the client of this before commencing such work. The maximum set out in Article 4(11) does not apply to this.

7. Dutch Tax House will only contact the previous bookkeeper if the client has authorised it to do so in writing. The client remains responsible for terminating the engagement with the previous bookkeeper and for obtaining their records.

Article 21 – Amendment and availability of the terms and conditions

1. Dutch Tax House may amend these general terms and conditions. An amendment also applies to current engagements.

2. Dutch Tax House sends the amended terms and conditions to the client in writing at least one month before they take effect, together with an explanation of the amendments.

3. If the client does not agree with an amendment, the client may terminate the engagement by notice with effect from the date on which the amendment takes effect.

4. The current version of these general terms and conditions can be consulted and saved at www.dutchtaxhouse.nl/en/voorwaarden. An engagement is governed by the version that applied at the time the engagement was concluded, as amended in accordance with this Article.

Annex to Article 18 – Model withdrawal form

Complete and return this form only if the consumer wishes to withdraw from the engagement.

To: Dutch Tax House, info@dutchtaxhouse.nl

I hereby give notice that I withdraw from my contract with Dutch Tax House for the provision of the following service: [description]

Concluded on: [date]

Name of consumer:

Address of consumer:

Signature of consumer (only if this form is submitted on paper):

Date: