v 2023.4

Informing the client about Taxes / VAT / Legislation

There is no legal obligation to inform clients about any and all Taxes / VAT / Legislation, now or in future. The following question is designed to make the client aware that it is his / her own responsiblity to be and stay informed. The consultation is offered as an option, not as an obligation. We will send occasional newsletters free of charge. No claims about 'not knowing / not understanding' can be made - especially when no consultation has been booked or newsletters are discarded without reading. 

Terms and Conditions

• Preparing the Income Tax Return only starts after reception of the deposit payment, on a first come, first serve basis.
• The Filing deadline for a paper version is 31.3 (March 31st), for electronically it is 01.05 (May 1st), with an extension is 30.6 (June 30th).
• Tax Returns / PoAs must be signed in blue ink by the Tax Subject on a paper original, scans are not accepted by the Tax Office.
• An Extension can be filed together with the Tax Return. It is no longer necessary to file it on or before the filing deadline. The Extension gives 3 months extra to prepare and file a Tax Return. 3 months is calculated from the 31.3 "paper filing deadline"
• Latest 18.4 (April 18th), client must provide PoAs, and all documents necessary for processing else the Tax Return we can not guarantee the filing will be in time (01.05). If the tax return will be extended, document intake is latest 17.6 (July 17th).
• If a tax return is ordered after 17.6 or has missing documents after 17.6 it depends on individual cases if we manage to file with extension in time or filing will be after 30.6 (which automatically means penalties and interests)
• Extension fee is not charged if not used, however for filing after 30.6 there will be penalties by the Tax Office, so that fee will be used to handle communication with the Tax Office about those penalties.
• After the deadline there is a 5-day grace period in which no penalty is charged. After the grace period, a Penalty + Interests of 0.05% / day will be charged by the Tax Office. When filing without extension and/or after 30.6 the Tax Office counts Interests on penalties from 31.3 to the actual pay date (!)
• We can not be held responsible for penalties and audits by the Tax Office if the client did not provide the correct data in time.
• No refunds if preparing / filing of the Tax Return was not possible due to incomplete documents or exceeding deadlines because of incomplete documents.