Terms of Service
This text is preliminary and may change. The final text is being prepared with legal counsel and is not yet in force.
Draft of 2026-11-12 — preliminary, subject to legal review
1. Scope and contracting party
These terms apply to every contract about the use of TaxioAI between Next Trace – Inhaber: Hossein Bagherzadegan Talkhouncheh (the provider; see Imprint) and the customer. TaxioAI is offered to businesses only: entrepreneurs within the meaning of § 14 BGB, freelancers, tax advisors and legal entities of public law. Consumers cannot conclude a contract; the customer confirms its business status when it registers. Conflicting or additional terms of the customer apply only if the provider has agreed to them in text form.
2. Service and what the output is
TaxioAI is a software service (SaaS) that helps prepare tax-relevant documents and draft VAT returns with the support of automated and AI-based functions. The provider does not give tax advice and does not provide legal advice; the service is not a substitute for a tax advisor.
- All results (extracted values, classifications, suggestions, calculated lines and return drafts) are drafts, prepared from the data the customer supplies and not reviewed by a qualified adviser.
- Results of automated and AI-based functions can be incomplete or wrong. They are not authoritative and must not be relied on without a check.
- The provider does not file anything with a tax authority in the customer's name unless a filing function is expressly offered and used; the customer remains responsible for what is submitted.
3. Contract formation and invite-only pilot
Descriptions and prices on the website are not binding offers. During the invite-only pilot, access is by invitation only. The customer's registration or order is an offer; the contract is concluded when the provider confirms it in text form or activates the account. The provider may decline an application without giving reasons.
4. Plans, prices and payment
Plans available: Starter, Growth and Enterprise. The plans, their prices and their included document quotas are shown on the pricing page. Overage billing applies only where it is stated in the contract, order form or checkout. The provider is a small business and charges no VAT (see the Imprint for the statutory basis); prices are therefore final amounts.
Fees are due in advance for the billing period, without deduction, unless the invoice states otherwise. In case of default, statutory default interest is due and the provider may suspend access after a reminder until the amount is paid. The customer may set off or withhold payment only for claims that are undisputed or legally established. The provider may adjust prices for the future with at least six weeks' notice in text form, not more than once a year and not within an agreed minimum term; if the customer does not agree, it may terminate the affected contract effective on the date of the increase.
5. Customer duties
- The customer enters complete and correct data and documents and keeps its access credentials safe; it is responsible for everything done through its accounts.
- The customer checks every result for plausibility and correctness before it uses it, passes it on or files it, and decides itself whether and how to use it. Where a tax advisor works with the output, the advisor's professional duties and responsibility stay with the advisor.
- The customer ensures that it may lawfully upload the data and documents, including data of third parties, and that it has the legal basis and the authority to do so.
- The customer does not use the service in a way that endangers its security or availability.
6. Availability
The provider makes reasonable efforts to keep TaxioAI available. No specific availability percentage is promised and there is no service-level agreement unless one is agreed in writing. Planned maintenance is announced in advance where possible. Temporary interruptions due to maintenance, security measures, or reasons outside the provider's control (including failures of third-party providers) are not a defect. The provider may further develop the service and change functions where this is reasonable for the customer.
7. Data protection and professional secrecy
The provider processes personal data as set out in the Privacy Policy. Where the provider processes personal data on behalf of the customer, the parties conclude a data processing agreement under Art. 28 GDPR; the provider supplies it on request, and it forms part of the contract once concluded.
Customers who are tax advisors or members of another profession bound by professional secrecy (for example § 203 StGB) can ask the provider for the contractual measures that support their duty of secrecy, namely a written confidentiality obligation of the provider's staff and service providers with access to the customer's data, access only as far as needed for the service, and the list of subprocessors. The customer remains responsible for deciding whether using the service is permitted under its own professional rules.
8. Rights of use and customer data
For the term of the contract the customer receives a simple, non-transferable right to use the service for its own business purposes. The customer keeps all rights to its data and documents and grants the provider only the rights needed to provide the service. Rights in the software, its design and its content stay with the provider or its licensors.
9. Term and termination
Monthly contracts may be terminated effective at the end of a month; annual contracts with 30 days' notice to the end of the term. Termination needs text form (an e-mail is sufficient). The right to terminate for good cause remains unaffected; good cause exists for the provider in particular where the customer is in default with payments over a longer period or seriously breaches these terms.
10. Data export and deletion after the end of the contract
Until the contract ends, and for a period of 30 days afterwards, the customer can export its data and documents. After that the provider deletes the customer's data, except where statutory retention duties require otherwise; data that must be kept is then restricted to that purpose. The customer is itself responsible for the retention duties that apply to it.
11. Liability
The provider is liable without limitation for intent and gross negligence, for injury to life, body or health, under the Product Liability Act, for fraudulently concealed defects and for guarantees it has given. For slight negligence the provider is liable only for the breach of an essential contractual obligation (an obligation whose fulfilment makes the proper performance of the contract possible in the first place and on which the customer may regularly rely); in that case liability is limited to the typical, foreseeable damage, and for each contract year to the fees paid for it. The same applies to the personal liability of employees and agents. Liability for loss of data is limited to the effort that restoring from a proper, regular backup or export by the customer would have required. Any further liability is excluded.
12. Force majeure
Neither party is liable for delay or failure caused by events beyond its reasonable control, such as natural events, war, strikes, official orders, or failures of public networks or power supply. Statutory termination rights remain unaffected.
13. Changes to these terms
The provider may change these terms for future periods for valid reasons (for example legal changes or new functions) with at least six weeks' notice in text form. The change takes effect if the customer does not object in text form within that period; the notice will point this out. If the customer objects, the provider may terminate the contract at the date the change would take effect.
14. Language, governing law and place of jurisdiction
If these terms are shown in several languages, the German version is binding; the other versions are a convenience. German law applies, excluding the UN Convention on Contracts for the International Sale of Goods. If the customer is a merchant, a legal entity of public law or a special fund under public law, or has no general place of jurisdiction in Germany, the exclusive place of jurisdiction is the provider's seat as stated in the Imprint, where the law allows this; mandatory statutory places of jurisdiction remain unaffected.
15. Dispute resolution and final provisions
The service is not offered to consumers. The provider is neither willing nor obliged to take part in dispute resolution proceedings before a consumer arbitration board. Changes and additions to a contract need text form. If a provision is or becomes invalid, the other provisions stay valid and the statutory rules apply instead.