Version 2026 — revised edition.

These Terms & Conditions apply to all services of Dazh B.V., trading under the name "Taxua", established in Heemstede, registered with the Dutch Chamber of Commerce under number 98371819, hereinafter referred to as "Taxua" or "the contractor".

This is a translation of the Dutch original. In the event of any discrepancy between this translation and the Dutch text, the Dutch version prevails.

Article 1 — Applicability

These Terms & Conditions apply to all quotations, assignments, agreements and work of Taxua, unless expressly agreed otherwise in writing.

Article 2 — Performance of the work

Taxua performs its work to the best of its insight and ability, observing the care that may be expected of a reasonably acting and reasonably competent professional, and observing applicable laws and regulations, including the Wwft (the Dutch Anti-Money Laundering and Anti-Terrorist Financing Act) and the GDPR.
Our staff are bound to confidentiality regarding all client data (see article 10). Taxua's liability is limited as set out in article 9 of these Terms & Conditions. Taxua is insured against professional errors through professional indemnity insurance.

Article 3 — Formation of the agreement

An agreement between the client and Taxua is formed as soon as the client: (a) requests a service by e-mail, WhatsApp, our portal or another means of communication; or (b) supplies documents with a request to carry out work; or (c) accepts a quotation or price proposal, in writing or digitally; or (d) pays an invoice relating to requested work.
From that moment these Terms & Conditions apply. Carrying out or continuing work counts as confirmation of the agreement.
These Terms & Conditions can be consulted at any time at taxua.nl/en/terms and are sent free of charge on request. On registering for Taxua's client portal, the client must take note of these Terms & Conditions and expressly accept them.

Article 4 — Obligations of the client

The client is responsible for supplying, on time and in full, all data and documents required for correct and timely performance of the work.
The client warrants the accuracy and completeness of the information supplied by or on behalf of the client, including where it originates from third parties.
The client is obliged to pay for the services delivered by Taxua on time, in accordance with the agreed rates and payment terms (article 7).
Loss or delay resulting from incorrect, incomplete or late-supplied data or information is for the client's account and cannot give rise to liability on the part of Taxua.

Article 5 — Wwft and client due diligence (KYC)

Taxua is legally obliged to carry out client due diligence (KYC) in accordance with the Dutch Anti-Money Laundering and Anti-Terrorist Financing Act (Wwft).
The client undertakes to provide all information necessary for this purpose. If the client does not provide this information, or does not provide it on time or in full, Taxua may suspend or terminate the services without thereby becoming liable for damages.

Article 6 — Data processing (GDPR)

Taxua processes personal data in accordance with the General Data Protection Regulation (GDPR).
Insofar as Taxua acts as a processor within the meaning of the GDPR in performing the agreement, a data processing agreement forms part of the cooperation.

Article 7 — Rates and payment

Rates are communicated in advance of the work.
Taxua is entitled to adjust its rates annually. Rate changes are communicated to the client in writing at least one month before the date they take effect. This power does not affect a specific assignment for which a fixed total price has been agreed in writing in advance: that price remains unchanged for the performance of that specific assignment.
Payment must be made within 14 days of the invoice date, unless agreed otherwise in writing. This payment term is a strict deadline.
If the client does not pay within this term, the client is in default by operation of law from that moment; a separate reminder is not required for this, although Taxua will as a rule make contact first. Statutory commercial interest (article 6:119a of the Dutch Civil Code) is then payable on the outstanding amount if the client is acting in the exercise of a profession or business, or statutory interest (article 6:119 of the Dutch Civil Code) in other cases.
If payment still fails to arrive despite a reminder, extrajudicial collection costs may be charged. For clients acting in the exercise of a profession or business these amount to 15% of the principal sum, with a minimum of € 75. For other clients the statutory scales of the Dutch Decree on compensation for extrajudicial collection costs apply; these costs are only charged after Taxua has issued a written demand and given the client a further 14 days to pay free of charge.
In the event of persistent payment arrears, Taxua may temporarily suspend its services.
Taxua is entitled to suspend the release of documents — including reports, annual accounts, tax returns or other end products of the work — until all amounts due from the client to Taxua have been paid in full.
Taxua is entitled at all times, before or during performance of the work, to require a reasonable advance payment or deposit from the client. Failure to meet this requirement, or to meet it on time, entitles Taxua to suspend the start or continuation of the work.

Article 8 — Nature of the obligation and duty to complain

Unless expressly agreed otherwise, the obligations entered into by Taxua are best-efforts obligations: Taxua does not guarantee that an intended (financial) end result is actually achieved.
The client must report a shortcoming in the performance of the work within a reasonable time. For clients acting in the exercise of a profession or business a term of 30 days applies, running from the moment the shortcoming was discovered or reasonably ought to have been discovered. For other clients a term of twelve (12) months applies.

Article 9 — Limitation and exclusion of liability

For the provisions in this article Taxua applies the text of the NOAB Delivery Conditions, as published by the Dutch Association of Administration and Tax Experts (NOAB) and as it reads at the time the agreement is entered into. Taxua is not a member of NOAB; this use does not imply membership of, affiliation with, or certification by NOAB, and the client derives from it no rights that accrue exclusively to NOAB members (including access to NOAB's Disputes Board).
Any liability of Taxua for loss connected with the performance of the assignment and the work or services carried out for the client is at all times limited to the amount for which Taxua is insured and which is actually paid out by the relevant professional indemnity insurer in the case concerned, increased by the deductible that is for Taxua's account under that insurance.
If, for whatever reason, no payment is made under the insurance referred to in paragraph 2, Taxua's liability is limited to the amount of the invoices paid by the client to Taxua for the specific assignment to which the alleged error relates, up to a maximum of the invoices over the last twelve (12) months preceding the event that caused the loss.
Taxua is obliged to remedy a shortcoming attributable to it as soon as possible and free of charge, if and insofar as the remedy involves no higher costs than the amount charged for the work concerned. If the costs of the remedy are higher, Taxua is only obliged to remedy it if the client declares in writing in advance that it is willing to bear these additional costs.
Taxua's liability for indirect loss, including consequential loss, lost profit, missed savings and loss due to business interruption, is excluded, unless there is intent or deliberate recklessness on the part of Taxua or its managers.
Taxua is not liable for loss arising from delay, interception, corruption or non-arrival of electronic communication, nor for failures in software, cloud storage or IT systems used by Taxua or by third parties, unless there is intent or deliberate recklessness on the part of Taxua or its managers. Taxua communicates with the client by e-mail, WhatsApp and/or the client portal. A message correctly sent via these channels is presumed to have reached the client, unless the client makes it plausible that this was not the case through no fault of its own. The client is itself responsible for taking note in good time of messages sent via these channels.
All assignments are accepted and performed exclusively by Taxua, even if it is the express or implied intention that the assignment be carried out by a particular person working at Taxua. The applicability of articles 7:404, 7:407 paragraph 2 and 7:409 of the Dutch Civil Code is expressly excluded.
Any liability of Taxua lapses in any event no later than sixty (60) months after the work to which the claim relates was performed, or — insofar as tax returns are concerned — sixty (60) months after the relevant return was filed.
Errors, mistakes, errors of judgement, insufficient familiarity with or an incorrect interpretation of laws and regulations, and carelessness do not in themselves constitute intent or deliberate recklessness. The party invoking intent or deliberate recklessness must assert and prove it.

Article 10 — Confidentiality

Taxua and its staff are bound to confidentiality with respect to all information they receive in the context of the services, including company data, financial information and personal data of the client.
Information is not shared with third parties, unless this is necessary for the performance of the assignment, the client has given permission for it, or there is a legal obligation to do so.

Article 11 — Intellectual property

All intellectual property rights in models, working methods, templates, checklists and other tools developed by Taxua and used in performing the work remain vested in Taxua.
The client may not reproduce, publish or provide these tools to third parties without Taxua's prior written permission. This article is separate from ownership of the end products drawn up for the client (such as tax returns and annual accounts), which the client may use freely.

Article 12 — Cooperation with third parties

Taxua may engage external specialists if this is necessary or desirable for the performance of the assignment. This is done only with the client's prior permission, except in urgent cases.
Taxua remains responsible for coordinating the work. By giving permission as referred to in paragraph 1, the client accepts that Taxua is not liable for errors by these third parties, unless Taxua failed to exercise the care that could be expected of it in the given circumstances when selecting the third party concerned.

Article 13 — Deadlines and SLAs

Deadlines for the work are indicative and do not count as strict deadlines, unless expressly agreed otherwise in writing.

Article 14 — Termination of the services

Both the client and Taxua may terminate the services in writing, observing a notice period of one month, unless agreed otherwise in writing.
Work already carried out or in progress at the time of termination is charged pro rata.

Article 15 — Force majeure

Force majeure includes: failures in systems of Taxua or of third parties engaged by it (including the Dutch Tax Administration and software suppliers), outages of internet or energy supplies, illness of staff involved in the performance, and government measures that reasonably make performance of the assignment impossible or seriously more difficult.
During the period of force majeure Taxua's obligations are suspended. If the period of force majeure lasts longer than two months, both parties are entitled to dissolve the agreement, without any obligation to compensate the other for damages in that case.

Article 16 — Complaints procedure

For the term within which a complaint must be reported, see article 8 paragraph 2.
Taxua will deal with the substance of the complaint within 14 days of receipt, or inform the client within that term of the expected handling time.

Article 17 — Use of photographic and video material

During events, workshops or gatherings organised by Taxua, photographs or video recordings may be made for reporting or promotional purposes. Taxua will handle the privacy of those present with care.
If a participant does not wish to be photographed or filmed, this can be indicated in advance or during the event. In that case Taxua will respect this wish and ensure that the person concerned is not recognisably in shot.

Article 18 — Amendment of the conditions

Taxua is entitled to amend these Terms & Conditions unilaterally. Amendments are announced to the client at least one month before the date they take effect, for example by e-mail or via the client portal.
If the client is a natural person not acting in the exercise of a profession or business, and the amendment constitutes a material departure from what the parties had agreed, the client has the right to terminate the agreement with effect from the date on which the amended conditions take effect.
These Terms & Conditions apply, in the version most recently announced at any given time, to all new agreements and to the further performance of existing agreements.

Article 19 — Applicable law and disputes

Dutch law applies to this agreement.
In the event of disputes, the parties will endeavour to resolve the problem first by mutual consultation.
If the parties cannot resolve it between themselves, they may agree to independent mediation by an external mediator.
If mediation offers no solution, the dispute is submitted to the competent court in the district where Taxua is established, without prejudice to the right of a client acting as a consumer to submit the matter to the court having jurisdiction by law.

Contact

Taxua via Dazh B.V. Franz Lehárlaan 100 2102GV Heemstede, the Netherlands Chamber of Commerce (KVK): 98371819 E-mail: [email protected]

Terms & Conditions