Terms & Conditions

Last updated: June 2025

1.    T. Martens, h.o.d.n Taxdoctor, hereinafter referred to as Taxdoctor

2.    These General Terms and Conditions apply to any engagements awarded to Taxdoctor and to any legal relationship that arises as a result thereof or in connection therewith. These General Terms and Conditions are also stipulated for persons affiliated with Taxdoctor, any third party who, whether or not in the employ of Taxdoctor, is involved by Taxdoctor in the performance of any engagement or who is or may be liable in connection therewith, as well as all respective legal successors by operation of law (onder algemene titel). The applicability of any general terms and conditions of the client is specifically excluded.

3.    Contrary to the provisions of Sections 7:404 and 7:407(2) of the Dutch Civil Code (BW), an engagement will be deemed to have been accepted and performed exclusively by Taxdoctor, even where the express or implied intention is for such engagement to be performed by a specific person affiliated with Taxdoctor. Contrary to the provisions of Section 7:409 of the Dutch Civil Code, the persons affiliated with Taxdoctor are not personally obligated or liable to perform such engagement, and the death of any of them does not terminate the engagement, even if the engagement is awarded with the intention of it being performed by a specific person.

4.    Under the current regulations, Taxdoctor is obliged, when accepting an engagement, to establish the identity of the client, to verify whether there is no reasonable evidence that the purpose of the engagement is to prepare, support, or conceal illegal activities, and to report unusual transactions that have been, or are intended to be, conducted, to the relevant authorities without notifying the client or obtaining its consent. By awarding an engagement to Taxdoctor, the client confirms that it is aware of the above obligations and undertakes to provide the relevant identity information, if necessary.

5.    Engagements are performed exclusively for the benefit of the client awarding the engagement. Unless Taxdoctor expressly consents in writing to the same, no one other than the client may rely on, or derive any rights in connection with, the result of such engagement or the manner of its performance.

6.    The client consents to the processing of the personal data provided within the Taxdoctor organisation, whether or not in connection with the engagement, to all those within the Taxdoctor organisation who may be able to use such information in performing the engagement or managing the relationship with the client. The client also consents to the use of any method of communication customarily used at that time, including in particular, the Internet and e-mail.

7.    Taxdoctor is entitled to engage third parties for the performance of the engagement, and is authorised to agree to terms and conditions that govern its relationship with a third party or that are stipulated by a third party. In the relationship with the client, Taxdoctor will be entitled to rely on such terms and conditions to the extent that they relate to the performance of the engagement by such third party. In no circumstances will the client proceed directly against such a third party. The client indemnifies Taxdoctor and the persons affiliated with Taxdoctor against any third-party claim arising from or related to the performance of the engagement for the client.

8.   The fee for the services will be based on a fixed fee or an hourly rate. The fee based on hourly rate will be based on time worked multiplied by the applicable rates, which rates will be adjusted from time to time by Taxdoctor and which rates are based on the seniority, expertise, and experience of the persons affiliated with Taxdoctor who perform the engagement. An advance payment of the fee may be requested at any time for work that has been or will be carried out.

9.  Any liability arising from or related to the performance of any engagement with the client will be limited to the amount that is paid in the last 3 months, with a maximum of EUR 500,- (five hundred euros).

10.  The legal relationship between Taxdoctor and the client, as well as any liability claim, is governed by the laws of the Netherlands.