General Terms and Conditions (GTC)

Last updated: 29 July 2026

The German version of these General Terms and Conditions is the legally binding version. This English translation is provided for convenience only; in the event of any discrepancy, the German text prevails.

1. Provider, Definitions and Scope

1.1 The provider of the platform and contracting party is KudTax GmbH, Mertensstr. 26, 13587 Berlin, Germany, e-mail: [email protected], telephone: +49 176 77483716 ("KudTax", "we", "us").

1.2 These General Terms and Conditions ("GTC") apply to all contracts concerning the use of the KudTax platform, including the web application, interfaces, data imports, document and transaction processing, matching functions, the generation of accounting records, export functions, support and any additional services ("Services").

1.3 The Services are addressed exclusively to entrepreneurs within the meaning of Section 14 of the German Civil Code (BGB), legal persons under public law and special funds under public law ("Customers", "Users"). Consumers within the meaning of Section 13 BGB are excluded from use.

1.4 Conflicting, deviating or supplementary terms and conditions of the Customer shall not apply unless KudTax has expressly consented to their application in text form. This shall also apply where KudTax renders Services without reservation in the knowledge of conflicting terms and conditions.

1.5 Individual agreements, order forms, service descriptions, offers, service level agreements or data protection agreements shall, in the event of any conflict, take precedence over these GTC.

2. Subject Matter of the Contract

2.1 KudTax provides a cloud-based software solution that enables customers, in particular, to import, structure, reconcile, review, enrich, document and export accounting-relevant data from e-commerce systems, marketplaces, payment service providers, shop systems, ERP systems, bank data, invoice sources and other connected data sources.

2.2 The platform may, in particular, include the following functions: data import and synchronisation, invoice and receipt management, AI-assisted receipt and document processing, transaction reconciliation, payout and fee allocation, generation of accounting entries, tax and country logic, OSS and marketplace logic, export in DATEV, CSV, XML, Xero, Stotax or other formats, as well as individual reports and analyses.

2.3 The specific scope of services results from the package, offer or order form respectively booked, from the service description, the pricing page or an individual agreement. Functions, integrations, export formats, automations, processing deadlines or support levels that have not been expressly agreed are not owed.

2.4 KudTax provides technical software, data-processing, automation and support services. KudTax does not provide tax advice, legal advice, auditing or statutory audit services. Accounting entries, exports, allocations, notices, reviews or analyses generated by KudTax are technical processing results and do not replace the professional review by the customer, the customer's tax advisor or other qualified persons.

2.5 KudTax does not owe any particular tax, legal or commercial treatment of a given matter, the filing of any tax returns or any communication with tax authorities, unless this has been expressly and legally permissibly agreed in the individual case.

3. Registration, Conclusion of Contract and Customer Account

3.1 Offers made by KudTax are subject to change without notice unless they are expressly designated as binding.

3.2 A contract is concluded when the customer accepts an offer from KudTax, signs an order form, completes an order via the website, creates a customer account and KudTax enables use of the service, or KudTax commences performance of the service.

3.3 When registering, ordering and using the service, the customer must provide complete and accurate information and keep it up to date throughout the contract term. KudTax may request evidence of the customer's status as an entrepreneur (business customer), authority of representation, billing address, VAT identification number, or identity, to the extent this is reasonably necessary.

3.4 The customer is responsible for setting up and managing its user accounts, roles, permissions, access credentials and interface connections. Access credentials must be treated as confidential and protected against access by third parties.

3.5 Actions carried out via a customer account are deemed attributable to the customer, insofar as the customer initiated the action or is responsible for a breach of its duties of care in securing the account.

3.6 Processing of a registration requires confirmation of the e-mail address provided via the confirmation link sent (double opt-in). The registration constitutes an offer by the customer to conclude a contract; KudTax reviews incoming registrations and decides on activation at its own discretion. For the prevention of abuse and fraud, KudTax may use supporting technical checks (e.g. spam protection, plausibility and reachability checks, and validation of a provided VAT ID via the European Commission's VIES system); the decision on activation is always made by a human. There is no entitlement to activation; a rejection requires no justification. Unconfirmed registrations are not processed and are deleted in accordance with the privacy notices.

3.7 The data processing agreement pursuant to Article 28 GDPR ("DPA", see clause 7.1), available at https://kud.tax/avv.pdf, forms part of the contract. The versions of the GTC and the DPA accepted upon registration are recorded with a timestamp.

4. Trial Access, Demos and Pilot Phases

4.1 KudTax may, at its discretion, provide free or discounted trial access, demos, pilot phases or beta features. There is no entitlement to such offerings.

4.2 Trial, demo, pilot and beta services may be provided with restricted functionality, for a limited period, watermarked, subject to quantity limits, or without authorisation for productive export.

4.3 Unless expressly agreed otherwise, trial and beta results may not be used, without further verification, for tax, accounting, legal or operational decisions.

4.4 KudTax may modify, restrict or terminate trial, demo, pilot and beta access at any time, unless an individual agreement to the contrary exists.

5. Customer's Obligations to Cooperate

5.1 The customer shall provide all data, access credentials, documents, interface rights, API authorisations, posting logic, tax specifications, charts of accounts, tax keys, mapping rules, export specifications and other information required for the provision of the services in a timely and complete manner and in suitable quality.

5.2 The customer is responsible for the lawfulness, completeness, accuracy and currency of the data, supporting documents, tax information, master data, accounts, tax codes, marketplace data and payment data provided by the customer.

5.3 The customer shall establish the technical prerequisites for using the platform, in particular a suitable internet connection, up-to-date browsers, suitable end devices, access to connected third-party platforms and the necessary rights within those third-party platforms.

5.4 The customer shall appropriately review the processing results, in particular accounting records, tax allocations, export files, invoices, statements, payout allocations, OSS evaluations and other results, before using them. Any unreviewed acceptance is at the customer's own responsibility.

5.5 KudTax shall not be responsible for delays, errors or additional expenses attributable to incomplete, faulty, late or inaccessible customer data, third-party platforms or acts of cooperation. Any additional expense arising as a result may be remunerated separately following prior notice.

6. Interfaces, Third-Party Platforms and External Services

6.1 The Platform may include interfaces to third parties such as marketplaces, shop systems, payment service providers, accounting software, cloud storage providers, banks, ERP systems, e-mail services or other technical systems.

6.2 Third-party providers are independent providers. KudTax has no influence over whether and to what extent third-party providers change, restrict or discontinue their APIs, data formats, prices, permission models, availability, policies or functions.

6.3 KudTax is entitled to adapt, temporarily restrict or deactivate integrations where this is necessary for technical, legal, security-related or economic reasons or where a third-party provider so requires.

6.4 The Customer is itself responsible for being authorised vis-à-vis third-party providers to retrieve, process and transmit data to KudTax. This applies in particular to marketplace accounts, payment service providers, bank data, tax advisor access and client data.

6.5 Insofar as third-party providers stipulate their own terms of use, data protection terms, fees or restrictions, these shall apply additionally in the relationship between the Customer and the third-party provider.

7. Data Processing, Data Protection and Processing on Behalf

7.1 The processing of personal data shall be carried out in accordance with KudTax's data protection notices and, insofar as KudTax processes personal data on behalf of the Customer, in accordance with a separate data processing agreement pursuant to Article 28 GDPR ("DPA").

7.2 The Customer shall remain responsible for the permissibility under data protection law of the processing of the data introduced by it, insofar as it determines the purposes and means of the processing.

7.3 The Customer warrants that it is authorised to transmit, store and process the data within the KudTax platform and that the necessary information, consents, legal bases or contractual permissions are in place.

7.4 KudTax shall take appropriate technical and organisational measures to protect the processed data. Details may follow from the DPA, security documentation or individual agreements.

7.5 KudTax shall be entitled to engage sub-processors insofar as this is permitted under the DPA, the data protection information or any other agreement.

8. Confidentiality

8.1 The parties undertake to keep confidential the confidential information of the respective other party and to use it solely for the performance of the contract.

8.2 Confidential information includes, in particular, business and trade secrets, customer data, platform logic, technical documentation, prices, contract contents, access credentials, interface information, financial and accounting data, as well as information that is not publicly known.

8.3 The confidentiality obligation does not apply to information that is demonstrably publicly known, becomes known without any breach of duty, has been lawfully obtained from third parties, or must be disclosed pursuant to a statutory, official, or court order.

8.4 The confidentiality obligations shall continue to apply for five years after the end of the contract; in the case of trade secrets, they shall continue to apply for as long as the information constitutes a trade secret.

9. Rights of Use and Intellectual Property

9.1 KudTax and its licensors retain all rights in and to the platform, software, user interface, database structures, documentation, workflows, algorithms, models, templates, export logic, interfaces, designs, trademarks, know-how, and other intellectual property rights.

9.2 For the duration of the contract, the customer is granted a simple, non-exclusive, non-transferable, non-sublicensable right to use the platform within the contractually agreed scope for its own business purposes.

9.3 The customer may not copy, rent, lend, sell, or sublicense the platform, offer it to third parties as its own product, reverse engineer or decompile it, circumvent its security mechanisms, or use it to develop competing products, except to the extent that such acts are mandatorily permitted by law.

9.4 Customer data remains the property of, or otherwise legally attributable to, the customer. KudTax acquires therein only those rights that are necessary, to a permissible extent, for the performance of the contract, error analysis, security, support, billing, and further development.

9.5 KudTax may use the customer's feedback, suggestions for improvement, or ideas free of charge to improve the platform, provided that no confidential information of the customer is thereby disclosed.

10. Automation, AI Features and Professional Review

10.1 The platform may contain automated rules, plausibility checks, matching logic, data models, AI-supported features or other software-based decision-making and processing aids.

10.2 Automated results are based on the data provided, the rules configured, the available third-party sources and the technical state of the platform. They may be incomplete, erroneous or in need of professional review.

10.3 KudTax assumes no responsibility for ensuring that automated allocations, accounting entries, tax codes, invoicing logic, OSS evaluations or exports are correct in every individual case from a tax or legal perspective. Final professional responsibility remains with the customer and its tax advisers.

10.4 Customer data shall not be entered into external AI systems without a legal basis, contractual authorisation or separate release, insofar as this affects personal data, trade secrets or confidential information.

11. Availability, Maintenance and Support

11.1 KudTax endeavours to maintain a high level of availability of the platform. A specific level of availability is owed only where it has been expressly agreed in a service level agreement.

11.2 Temporary restrictions may arise in particular from maintenance, updates, security measures, disruptions of the internet, failures of third-party providers, API changes, force majeure or other events outside KudTax's sphere of control.

11.3 KudTax may carry out maintenance work. Where possible and reasonable, scheduled maintenance will be announced with adequate advance notice and carried out during periods of lower usage.

11.4 Support is provided via the communication channels made available by KudTax. The nature, scope, response times and service hours are governed by the package booked or by an individual agreement.

11.5 KudTax is entitled to carry out updates, error corrections, security adjustments, functional changes and technical enhancements, provided that the contractually agreed core benefit is not thereby materially impaired.

12. Prices, Packages, Payment Terms and Taxes

12.1 Prices, package limits, transaction volumes, credits, scope of services and billing periods are set out in the respective agreed offer, the pricing page, the order form or any other agreement.

12.2 Unless stated otherwise, all prices are net and exclusive of statutory value added tax.

12.3 Unless agreed otherwise, recurring fees are payable monthly in advance. One-off setup, onboarding, development, customising or project services fall due as agreed.

12.4 Payment is made via the payment methods offered, in particular by credit card, SEPA direct debit, bank transfer or via payment service providers such as Stripe, where available.

12.5 The customer is obliged to keep valid payment details on file. If a payment fails, KudTax is entitled to collect the payment again and to claim reasonable chargeback, reminder or processing costs, to the extent that the customer is responsible for the failure.

12.6 If the customer exceeds agreed package limits, transaction volumes, user numbers, storage limits, API quotas or credits, KudTax may move the customer to a higher package, charge for additional credits or suspend further processing until a suitable package is booked, provided that the customer has been informed appropriately in advance.

12.7 The customer may set off claims of KudTax only with undisputed claims or claims established by a final and binding judgment. Rights of retention exist only insofar as they are based on the same contractual relationship.

13. Late Payment and Suspension

13.1 In the event of late payment, the statutory provisions apply. KudTax may claim default interest, dunning costs, and further damages arising from the default.

13.2 If the customer is in default with a not insignificant amount and still fails to pay even after a reasonable grace period, KudTax may suspend access to the platform in whole or in part or withhold services. The customer remains obliged to pay the agreed fees.

13.3 A suspension shall only take place to the extent that it is proportionate and the legitimate interests of the customer are appropriately taken into account. Statutory rights of termination remain unaffected.

14. Contract Term and Ordinary Termination

14.1 The contract term shall be governed by the package booked or by the individual agreement.

14.2 Unless a minimum term has been agreed, the contract may be terminated by either party in text form (Textform) with one month's notice to the end of a month.

14.3 Where a minimum term has been agreed, the contract shall, upon expiry of the minimum term, be renewed in each case for the agreed renewal period unless it is terminated within the agreed notice period. In the absence of such an agreement, it shall be renewed for one month in each case and may be terminated with one month's notice to the end of a month.

14.4 Termination shall require text form (Textform), in particular by email, unless a stricter form has been individually agreed.

14.5 The right to extraordinary termination for cause (außerordentliche Kündigung aus wichtigem Grund) shall remain unaffected.

15. Termination for Cause

15.1 Either party may terminate the contract for good cause without observing a notice period.

15.2 Good cause for KudTax exists in particular where the customer, despite a warning or the setting of a reasonable deadline, breaches material contractual obligations, fails to make payments when due, uses the platform improperly, circumvents security mechanisms, infringes the rights of third parties, processes unlawful content, or renders use of the platform legally or technically unreasonable.

15.3 A warning or the setting of a deadline shall be dispensable where it is dispensable by law or where immediate termination is justified having regard to the interests of both parties.

16. End of Contract, Data Export and Deletion

16.1 Following the end of the contract, KudTax will deactivate the customer's access to the platform. The customer is obliged to secure any required data, exports, documents and processing results in good time before the end of the contract.

16.2 KudTax may provide an export facility for a reasonable period following the end of the contract. There is no entitlement to free-of-charge special exports, individual data migrations or special technical services unless expressly agreed.

16.3 Once any statutory, contractual or technically required retention periods have expired, customer data will be deleted or anonymised, provided that no statutory retention obligations, legitimate interests or contractual obligations preclude this.

16.4 Retention required for tax, commercial law or other legal purposes remains the responsibility of the customer. KudTax is not a substitute for archiving in respect of the customer's statutory retention obligations, unless this has been expressly agreed.

17. Warranty and Defects

17.1 KudTax shall provide the services with reasonable care and in accordance with the current state of the art within the scope of the agreed service description.

17.2 The Customer shall report defects, malfunctions or erroneous processing results without undue delay after discovery in a comprehensible form and shall reasonably support KudTax in the analysis thereof.

17.3 KudTax shall be entitled to remedy defects by means of rectification, a workaround, an update, re-processing, a configuration change or other suitable measures.

17.4 Warranty is excluded to the extent that a defect is based on incorrect or incomplete Customer data, third-party platforms, API changes, improper use, unsupported systems, Customer-side configurations or changes made by the Customer.

17.5 Statutory rights in respect of defects shall remain unaffected to the extent that they have not been effectively excluded or modified.

18. Liability

18.1 KudTax shall be liable without limitation for damage arising from injury to life, body or health, for intent and gross negligence, under the German Product Liability Act (Produkthaftungsgesetz), and to the extent of an expressly assumed guarantee.

18.2 In the event of a slightly negligent breach of material contractual obligations, KudTax shall be liable only for the typical, foreseeable damage. Material contractual obligations are obligations whose fulfilment is essential to the proper performance of the contract in the first place and on whose observance the customer may regularly rely.

18.3 In all other respects, KudTax's liability for simple negligence is excluded.

18.4 To the extent permitted by law, in the event of a slightly negligent breach of material contractual obligations, liability shall be limited in amount to the net fees paid by the customer in the twelve months preceding the event giving rise to the damage, but to at least EUR 1,000.00 and at most EUR 25,000.00 per instance of damage. Where several instances of damage arise from the same event, the cap shall apply in aggregate.

18.5 KudTax shall not be liable for damage resulting from the unverified use of automated results, faulty customer data, incorrect tax specifications provided by the customer, decisions of the customer or its tax adviser, failures of third-party providers, changes to external APIs, or any use not in accordance with the contract.

18.6 Liability for loss of data shall, to the extent permitted by law, be limited to the effort that would have been required to restore the data had the customer carried out proper and regular data backups.

18.7 The foregoing liability provisions shall apply accordingly to KudTax's legal representatives, employees, vicarious agents and agents.

19. Indemnification for Breaches of Duty by the Customer

19.1 The Customer shall indemnify KudTax against third-party claims arising from the Customer unlawfully providing data, content, access or interfaces, infringing the rights of third parties, breaching data protection law, granting incorrect authorisations or using the Platform in breach of contract.

19.2 The indemnification covers reasonable costs of legal defence. KudTax will inform the Customer of any claims asserted and, to the extent appropriate, give the Customer the opportunity to participate.

20. Prohibited Use

20.1 The customer may not use the platform for unlawful purposes, to infringe the rights of third parties, to circumvent technical restrictions, to overload the systems, to gain unauthorised access to data, to distribute malware, or for any actions that compromise security.

20.2 The customer may not process any data which it is not authorised to process. This applies in particular to personal data of third parties, professional secrets, payment data, client data, and trade secrets.

20.3 KudTax may temporarily block content, processing operations, or access where there are specific indications of unlawful use, use that compromises security, or use in breach of contract. In doing so, KudTax shall take into account the legitimate interests of the customer.

21. Changes to Services, Prices and General Terms and Conditions

21.1 KudTax may further develop, adapt and modify the platform and services, provided that this does not materially impair the contractually agreed core benefit, or where the change is necessary for technical, legal, security-related or regulatory reasons.

21.2 Changes to these General Terms and Conditions (GTC) will be communicated to the customer in text form or within the platform. If the customer does not object to a change within six weeks of receipt of the notification, and the customer has been specifically informed of the significance of their silence, the change shall be deemed accepted. This deemed consent applies only to entrepreneurs (business customers) and not to changes that materially shift the contractual balance of obligations to the customer's detriment.

21.3 Price changes for recurring services will be announced with reasonable notice. In the event of a material price increase, the customer shall have a special right of termination effective as of the date on which the change takes effect, unless an individual agreement provides otherwise.

21.4 Individual agreements may only be amended with the express consent of both parties.

22. Force Majeure

22.1 Neither party shall be liable for delays or disruptions in performance to the extent that these are attributable to events beyond its reasonable control. These include in particular natural events, war, terrorism, industrial action, pandemics, official measures, power outages, internet outages, failures of central infrastructure, cyberattacks, security incidents, or disruptions affecting essential third-party providers.

22.2 The affected party shall inform the other party without undue delay of the commencement and the anticipated duration of the disruption and shall make reasonable efforts to mitigate its effects appropriately.

23. Reference Citation

23.1 KudTax may name the customer as a reference, citing their name, logo or trademark, only if the customer has given prior consent or a corresponding agreement is in place.

24. Assignment and Transfer

24.1 The customer may transfer rights and obligations under the contract to third parties only with the prior consent of KudTax. KudTax may transfer the contract to affiliated companies or legal successors, provided that no legitimate interests of the customer conflict with such transfer.

25. Final Provisions

25.1 The law of the Federal Republic of Germany shall apply, to the exclusion of the United Nations Convention on Contracts for the International Sale of Goods (CISG).

25.2 The exclusive place of jurisdiction for all disputes arising out of or in connection with the contract shall be Berlin, provided that the customer is a merchant, a legal entity under public law, or a special fund under public law, or does not have a general place of jurisdiction in Germany.

25.3 The place of performance shall, to the extent permissible, be the registered office of KudTax.

25.4 Should individual provisions of these General Terms and Conditions (GTC) be or become wholly or partially invalid, the validity of the remaining provisions shall remain unaffected. The statutory provisions shall take the place of any invalid provisions. The same shall apply to any gaps in the provisions.