Effective Date: January 1, 2025
Article 1. Terminology and Definitions
-
VAT: Value Added Tax (VAT)
-
Payroll Administration: A broad range of support services for businesses, including payroll processing, monthly payslips, annual statements, payroll tax filings, company registration with the Dutch Tax Authorities, and communication with the Tax Authorities on behalf of the client.
-
B.V.: Private Limited Company (Besloten Vennootschap)
-
Cap Amount: Maximum liability amount of €300
-
Client: An individual or legal entity receiving services. For consumer services, the client is a natural person; for business services, a legal entity.
-
Sole Proprietorship: Self-employed business without legal entity status, also known as a freelancer.
-
Holding Structure: A business structure consisting of a holding company and an operating company.
-
Chamber of Commerce (KvK): The Dutch Chamber of Commerce.
-
Notice Period: The period between the termination notice and the actual end of the agreement. This period is one month unless otherwise agreed.
-
Public Website: The publicly accessible website www.dutchtaxcomply.com
-
Service Provider: Dutch Tax Comply, registered with the Dutch Chamber of Commerce under number 87645076.
-
Start Date: The date specified in the agreement or upon acceptance of the applicable service terms.
-
Tax Authorities: Refers to the Dutch Tax Authorities, unless stated otherwise.
-
Termination Notice: Written notice of termination of the agreement.
Article 2. Scope of Agreement
The client acknowledges the procedures of the Service Provider. Dutch Tax Comply acts as an intermediary for payroll administration in the Netherlands. Communication is conducted in Dutch or English.
-
The client remains fully responsible for any fines and interest imposed by the Tax Authorities. Such costs cannot be reclaimed from the Service Provider.
-
The employer remains the formal employer; Dutch Tax Comply is not a legal employer.
-
Any disputes between employer and employee must be resolved directly between the parties. Dutch Tax Comply accepts no liability in such matters.
Article 3. Direct Debit Payments
-
Monthly subscription fees are collected via direct debit on pre-scheduled dates.
-
The client will receive an email at least five days in advance, stating the debit date and amount.
-
If the debit fails, the payment obligation remains.
-
The client may request a refund from their bank within one month, but this does not cancel the payment obligation.
-
The client must ensure sufficient funds are available for the debit.
Article 4. Invoicing and Payment Terms
-
Invoices are issued exclusively to the client.
-
The payment term is 14 days from the invoice date.
-
After this period, the client is automatically in default.
-
Failed direct debit: €15 additional fee.
-
Second failed debit attempt: €32 additional fee.
-
If payment remains outstanding after a reminder, statutory interest applies from the original due date.
-
Dutch Tax Comply may offer alternative payment terms.
-
If payments are overdue for two months or more, the agreement may be terminated and services suspended. Any fines or interest from the Tax Authorities remain the client’s responsibility.
Article 5. Consequences of Non-Payment
-
Dutch Tax Comply may engage third parties for debt collection.
-
If payments are overdue for more than two months, an administrative fee of €125 (excl. VAT) applies.
-
All extrajudicial collection costs are charged to the client, with a minimum of €345 or 15% of the outstanding amount, whichever is higher.
Article 6. Rate Adjustments and Pricing Policy
-
Dutch Tax Comply reserves the right to adjust rates.
-
Changes will be communicated to the client at least one month prior to the effective date.
Article 7. Refund Policy
Refund eligibility depends on the request status:
-
Full refund for services not provided, if requested within 48 hours.
-
Partial refund for ongoing processing (within 48 hours).
-
50% refund if requested within 120 hours and service has not yet been delivered.
-
No refund after 120 hours.
-
Administration fee: €10 per refund, or €20 for credit card/PayPal payments.
-
Requests must be submitted by email: info@dutchtaxcomply.com
Article 8. Disputes and Jurisdiction
-
Disputes must be submitted in writing to info@dutchtaxcomply.com within six months.
-
The client may submit disputes to a Dutch court.
-
Dutch law applies to all disputes.
Article 9. Service Terms and Conditions
-
Services include tax calculations, filings, appeals, and communication with the Tax Authorities.
-
The client must provide accurate and timely information as agreed.
-
Dutch Tax Comply is not liable for incorrect or delayed data.
-
Services may be temporarily suspended if requested information is not provided.
-
Liability is limited to €300.
-
A one-time application fee applies.
Article 10. Processing Time
-
Dutch Tax Comply aims to meet all deadlines but is not liable for delays caused by external factors.
Article 11. Tax Interest Responsibility
-
The client is responsible for any interest charged on tax arrears.
Article 12. Employment Status and Legal Responsibility
-
The client is always considered the legal employer of their staff.
-
Dutch Tax Comply acts solely as an administrative service provider and is never considered an employer.
-
All employment-related rights, obligations, and responsibilities remain fully with the client.
-
Any disputes or claims between client and personnel must be resolved between them.
Article 13. Authorization of Representation
The client authorizes Dutch Tax Comply to:
-
Submit information to the Tax Authorities.
-
Receive tax assessments and file objections if necessary.
-
Manage electronic correspondence on behalf of the client.
Article 14. Website Usage
-
Website content may only be used for personal, non-commercial purposes.
-
Written permission is required for any reproduction or distribution.
Article 15. Copyright and Trademark Usage
-
All website content is owned or licensed by Dutch Tax Comply.
-
No usage rights are implied or granted.
Article 16. Website Modifications
-
Dutch Tax Comply reserves the right to modify the website or client portal without prior notice.
-
Dutch Tax Comply accepts no liability for any resulting consequences.
Article 17. Account Security
-
The client is responsible for maintaining the confidentiality of login credentials.
-
Dutch Tax Comply is not liable for any misuse by third parties.
Article 18. External Links
-
Dutch Tax Comply is not responsible for the content of any third-party websites linked from its own site.
Article 19. Disclaimer of Liability
-
Dutch Tax Comply is not liable for delays, data loss, or technical issues.
-
Force majeure may result in temporary service interruptions.
Article 20. Indemnification
-
The client indemnifies Dutch Tax Comply and its employees against any claims arising from misuse of services or website content.
Article 21. Tax Mail Service
Clients opting for this service:
-
Authorize Dutch Tax Comply to receive and archive correspondence from the Tax Authorities.
-
Will be notified by email of new tax mail.
-
Will not receive physical copies.
-
Must act promptly on official requests.
Article 22. Applicable Law
-
Dutch law applies to all services and agreements.
Article 23. Termination of Agreement
-
The agreement is effective for an indefinite period from the start date.
-
Termination requires one month’s notice.
-
The agreement automatically terminates upon death, deregistration, bankruptcy, or prolonged non-payment.
Article 24. Privacy Policy
-
Dutch Tax Comply complies with GDPR.
-
The privacy policy is available at: https://dutchtaxcomply.com/privacy-policy
-
By using the services, the client agrees to this policy.
Article 25. Changes to Terms and Conditions
-
Dutch Tax Comply may amend these terms at any time.
-
Changes will be published on the website and take effect immediately unless otherwise stated.