1. Scope of Application, Definitions

These General Terms and Conditions apply exclusively to all contracts between the provider and the customer in the version valid at the time of contract conclusion. Deviating terms of the customer are not recognized unless the provider expressly agrees to their validity in text form.

A consumer is any natural person who enters into a legal transaction for purposes that can predominantly be attributed neither to their commercial nor their independent professional activity (§ 13 BGB). An entrepreneur is a natural or legal person or a partnership with legal capacity who, when concluding a contract, acts in the exercise of their commercial or independent professional activity (§ 14 BGB).

The subject of the services includes in particular:

• Preparation and provision of real estate-related evaluations, calculations, statements and/or expert opinions (e.g., remaining useful life, purchase price allocation, valuations)

• Provision and use of software/portal functions (AfAMax) including upload, data collection, and document management

2. Contract Conclusion

The presentation of services on the website does not constitute a legally binding offer, but an invitation to submit an order.

The customer submits a binding contractual offer by sending an order/commission (e.g., via online form/checkout or in text form such as email).

The contract is concluded when the provider accepts the offer. Acceptance is made by order confirmation in text form (e.g., email) or by commencement of service provision.

The contract language is German.

3. Scope of Services, Service Provision, Cooperation Obligations

The specific scope of services results from the respective service description on the website, the offer, the order process, or an individual agreement in text form.

Unless expressly agreed otherwise, the provider renders the service on the basis of the information and documents provided by the customer. The customer warrants to provide the information completely and accurately to the best of their knowledge.

The customer is obliged to provide all information/documents required for service provision completely, correctly, and in a timely manner, and to answer inquiries within a reasonable period. Delays or additional work due to missing, incorrect, or late cooperation are not the responsibility of the provider.

Work results (e.g., PDFs, calculations, statements) are generally provided digitally (e.g., via email and/or portal/download) unless otherwise agreed.

Service and delivery deadlines are only binding if they have been expressly agreed as binding.

4. Prices and Payment Terms

The prices shown at the time of ordering apply (website/order process/offer). If VAT is applicable, prices include the statutory VAT.

The available payment methods are displayed in the order process or in the offer.

Unless otherwise agreed, payment is due upon contract conclusion, at the latest upon receipt of the invoice. The provider is entitled to withhold the provision of work results until payment is received, insofar as this does not conflict with mandatory legal provisions.

If the customer defaults on payment, the statutory default regulations apply. The assertion of further damages for default is reserved.

5. Warranty, Professional Basis, No Promise of Recognition or Success

The statutory provisions on defect liability apply.

The factual and legal situation at the time of creation/provision is decisive for service provision. Subsequent changes (e.g., administrative opinions, case law, legislative changes) generally do not constitute a defect of a previously properly rendered service.

The provider owes professional service provision according to recognized standards based on the available information. A specific tax success or recognition by tax authorities/courts is neither owed nor guaranteed.

The services do not constitute legal or tax advice and do not replace review by tax advisors, auditors, authorities, or courts.

6. Liability

The provider is liable without limitation for intent and gross negligence as well as for damages arising from injury to life, body, or health.

In case of simple negligence, the provider is only liable for breach of material contractual obligations (cardinal obligations). In this case, liability is limited in amount to the foreseeable damage typical for the contract.

Liability for deviations or disadvantages based on incomplete, incorrect, or subsequently changed information/documents of the customer is excluded.

The provider is not liable for discretionary decisions or differing legal opinions of tax authorities or courts if the service was properly provided; mandatory legal liabilities remain unaffected.

7. Usage Rights, Intellectual Property, Transfer

The customer receives a simple, non-exclusive, non-transferable right of use to the provided work results (e.g., PDFs, calculations, texts, graphics), limited to their own purposes in connection with the commissioned property/project.

Publication, transfer to third parties (except to own advisors such as tax advisors/lawyers), or other exploitation beyond the contractual purpose requires the prior consent of the provider in text form, unless legally mandatorily permitted.

The provider remains the owner of all rights to the AfAMax software, the website, and the underlying methods, templates, and systems.

8. Right of Withdrawal (Consumers Only)

If the customer is a consumer, there is generally a right of withdrawal. Details can be found in the withdrawal policy on the website. For services, the right of withdrawal may expire prematurely if the legal requirements are met (in particular, the customer's express request for early commencement and complete service provision).

9. Final Provisions

German law applies to the exclusion of the UN Convention on Contracts for the International Sale of Goods. Mandatory consumer protection provisions remain unaffected.

If the customer is a merchant, legal entity under public law, or special fund under public law, the place of jurisdiction for all disputes arising from and in connection with the contractual relationship is the registered office of the provider.

Should individual provisions of these Terms and Conditions be or become wholly or partially invalid, the validity of the remaining provisions remains unaffected. The invalid provision is replaced by the statutory regulation.

Notice pursuant to § 36 VSBG: The provider is not obliged and not willing to participate in dispute resolution proceedings before a consumer arbitration board.