AnyTax GmbH, Rudower Chaussee 17, 12489 Berlin ("AnyTax", "we", "us") provides digital tax solutions (the "Services") that enable the User to prepare and file their own tax returns. The Services are made available through platforms of AnyTax’s business partners — including for example banks, fintech applications, and financial advisors (each, a "Partner") — and may be accessed, in particular:
These Terms of Service ("Terms") govern the relationship between AnyTax and the end user ("User", "you") with respect to the provision and use of the Services.
Scope of these Terms. The scope of these Terms differs depending on the access route:
In the event of a conflict, these Terms shall always prevail with respect to the regulatory classification of the Services, ELSTER submission, AnyTax’s data processing, and AnyTax’s liability.
The AnyTax Services are a software tool that the User uses to prepare and file their own income tax returns. In particular, the Services include:
The preparation of the tax return is carried out by the User using the Services. The User enters the relevant data, reviews the pre-filled and calculated information, and actively authorizes submission. The calculation of tax liability, refund amounts, or additional tax payments (Steuernachzahlungen) is performed fully automatically on the basis of the data provided by the User and the applicable tax legislation. The User retains the ability to correct any input before authorizing submission.
The Services do not include, in particular: (i) individualized tax advice or tax-planning recommendations; (ii) tax-structuring or optimization suggestions; (iii) representation or communication vis-à-vis the tax authorities beyond the authorized ELSTER submission; (iv) support in tax audits (Betriebsprüfungen), objection proceedings (Einsprüche), or litigation; (v) bookkeeping, payroll, or VAT pre-return services; (vi) filings or services relating to tax years, form types, income categories, or jurisdictions not expressly supported by the Services as displayed in the user interface.
The Services do not constitute a tax advisory agreement within the meaning of the German Tax Advisory Act (Steuerberatungsgesetz, StBerG) or the Legal Services Act (Rechtsdienstleistungsgesetz, RDG). None of the Services constitutes or establishes services that require authorization under the StBerG or RDG, nor does AnyTax claim to provide such services.
AnyTax does not carry out an individual, substantive review of the tax situation of the User or of the data provided. Automated plausibility checks performed by the Services serve solely to flag potential internal conflicts or inconsistencies in the entered data and do not constitute a review of the substantive accuracy or completeness of the return or of any underlying facts.
Any indications, explanations, wording suggestions, or interactive guidance displayed within the Services’ user interface — including any AI-based features (such as an "AnyTax Copilot" or an AI Chatbot) — are generic informational content only. They do not constitute individualized tax advice or a recommendation and shall not be relied upon as such. AnyTax accepts no liability for tax-structuring choices made by the User or for optimization decisions based on such informational content.
Calculations produced by the Services — including estimated refund amounts or expected additional tax payments (Steuernachzahlungen) — are non-binding. The actual tax assessment is determined exclusively by the competent tax authority. AnyTax provides no guarantee in this regard.
The Services do not include any representation of the User before the tax authorities or any communication with the tax authorities other than the electronic transmission of the completed tax return via ELSTER as expressly authorized by the User. In particular, the Services do not include:
Where the User wishes to obtain such services, the User must engage a licensed tax advisor (Steuerberater*in) separately. AnyTax may provide information on such services from time to time, but is not obligated to do so.
AnyTax does not monitor statutory or administrative deadlines on behalf of the User. This applies in particular to tax-filing deadlines (Abgabefristen), objection periods (Einspruchsfristen), payment deadlines, and any other time-bound tax obligations. The User is solely responsible for becoming aware of, tracking, and complying with all applicable deadlines and for initiating submission of the tax return sufficiently in advance.
Where the Services display indications, countdowns, or reminders regarding upcoming deadlines, such information is non-binding and provided for the User’s convenience only. AnyTax is under no obligation to send notifications or reminders, and the absence of any such indication within the Services shall not be construed as confirmation that no deadline applies or that sufficient time remains.
AnyTax strives to ensure high availability of the Services. Scheduled maintenance will be carried out outside regular business hours where reasonably possible. AnyTax assumes no responsibility for the ELSTER functionalities and servers operated by the German tax administration.
AnyTax reserves the right to further develop, modify, or discontinue individual features of the Services. Material changes will be communicated to the User in a timely manner where reasonable and practicable.
Access to the Services is provided exclusively in connection with a Partner — either (a) through the Partner’s application into which the Services are integrated, or (b) by redirection from the Partner to an AnyTax-operated site displayed in the Partner’s branding. Where access takes place through the Partner’s application, no separate registration with AnyTax is required; the management of login credentials is the responsibility of the Partner. Where access takes place via an AnyTax-operated site, a basic user account may be established with AnyTax for authentication and session purposes, and the User is responsible for the confidentiality of any credentials issued for that account. By using the Services for the first time, the User confirms that they have read and accepted these Terms.
The User is obligated to provide complete and accurate information when using the Services. If the User becomes aware of any unauthorized access to the data processed through the Services, AnyTax must be notified without undue delay.
The User shall not use the Services to:
AnyTax may carry out automated anomaly, plausibility, and fraud-prevention checks on the usage and data submitted through the Services, to the extent permitted by applicable data protection law. Where reasonable grounds for suspecting a material violation of these Terms or applicable law exist, AnyTax may suspend the User’s access to the Services, in whole or in part, pending clarification. AnyTax will notify the User of any such suspension without undue delay and give the User the opportunity to comment, except where prior notification would frustrate the purpose of the suspension or is prohibited by law.
AnyTax grants the User a simple, non-transferable, non-sublicensable, and revocable right to use the Services for personal purposes for the duration of the usage relationship. The User shall not:
In the course of using the Services, tax-relevant data is collected that the User provides directly or that is transmitted to AnyTax by the Partner. The User is responsible for ensuring that all information is complete, accurate, and up to date. AnyTax performs automated plausibility checks on the data to flag potential internal conflicts or inconsistencies. AnyTax does not verify the substantive accuracy or completeness of the data provided by the User or received from Partners.
By authorizing submission of the tax return through the Services, the User instructs AnyTax to transmit the return electronically to the tax office identified as competent by the user via ELSTER (the digital portal of the German tax administration). This authorization applies exclusively to the respective submission and may be revoked prior to transmission.
The User should carefully review the tax return before authorizing submission and initiate submission sufficiently in advance to ensure that potential technical delays do not jeopardize compliance with statutory deadlines.
AnyTax may offer the option to pre-fill tax returns with data stored electronically by the tax authorities (the "Pre-Fill Data"). In this case and at the User’s request, AnyTax retrieves this data in encrypted form via the ELSTER interface. Where the User accesses the Services through a Partner and expressly consents, data provided by the Partner may additionally be used for pre-filling.
The User is obligated to carefully review the pre-filled data before authorizing submission and to correct any errors. AnyTax assumes no warranty for the completeness or accuracy of data transmitted by the tax authorities or Partners.
AnyTax is not remunerated directly by the end user. AnyTax enters into agreements with its Partners through which the Services are made available. Whether and to what extent the Partner charges the User a fee for using the integrated tax solution is determined exclusively by the contractual relationship between the User and the Partner. AnyTax is not involved in this payment relationship and assumes no responsibility for it.
The User is obligated to keep all information, data, and documents provided in the course of using the Services complete, accurate, and up to date. This applies regardless of whether the data was entered manually or imported via automated processes (e.g., pre-filling, data import).
Automatically pre-filled data does not constitute verified information from AnyTax. The User is obligated to carefully review such data before authorizing submission of the tax return and to correct it where necessary.
The User remains solely responsible for compliance with all applicable tax and commercial-law obligations and for the timely filing of their tax return. Calculations provided by the Services — including expected refund amounts or additional tax payments (Steuernachzahlungen) — are non-binding estimates. AnyTax assumes no responsibility for additional tax payments, late-payment surcharges, interest, or other disadvantages resulting from inaccurate, incomplete, or late information provided by the User.
Where the User utilizes Services relating to a joint tax assessment (Zusammenveranlagung) with a spouse or registered life partner, the User declares and warrants that they are acting with the express consent and authorization of said partner and that they are entitled to transmit all required personal and tax-related data of said partner. Neither AnyTax nor any tax advisor engaged in connection with the Services shall be obligated to independently verify the existence of such authorization or to contact the partner separately.
All rights to the Services, including software, logos, texts, graphics, and other content, belong exclusively to AnyTax or its licensors and are protected by copyright, trademark, and other intellectual property rights. The User does not acquire any rights to this content beyond the usage right granted under Section 3.
AnyTax does not claim ownership of content entered by the User into the Services (in particular tax data and documents). AnyTax reserves the right to remove uploaded content that violates these Terms, applicable law, or the rights of third parties.
AnyTax shall be liable without limitation in cases of intent or gross negligence, for injury to life, body, or health, under the provisions of the German Product Liability Act (Produkthaftungsgesetz), and to the extent of any guarantee expressly assumed by AnyTax.
In the case of slightly negligent damage to property or financial losses, AnyTax shall only be liable for breach of material contractual obligations (Kardinalpflichten), and such liability shall be limited to the damage foreseeable at the time of conclusion of the contract and typical for the contract. Material contractual obligations are those whose fulfillment is essential to the proper performance of the contract and on which the User may regularly rely.
Without prejudice to the foregoing limitation to foreseeable, contract-typical damage, AnyTax's aggregate liability under this Section 8.2 shall not exceed the fees paid directly by the User to AnyTax in the twelve (12) months preceding the event giving rise to the claim.
To the extent AnyTax provides Services free of charge, liability for slightly negligent damage shall be excluded. Section 8.1 remains unaffected.
AnyTax shall not be liable for the availability or accuracy of data transmitted by ELSTER or by Partner platforms. AnyTax assumes no liability for errors resulting from inaccurate input by the User.
AnyTax assumes no liability for the missing of statutory or administrative deadlines (including tax-filing deadlines and objection periods), regardless of whether the missing of a deadline is caused by inaccurate or late input by the User, by the unavailability of ELSTER, by a delay in the transmission of data by the Partner, by a temporary or prolonged unavailability of the Services (including unplanned system outages), or by any other circumstance outside of AnyTax’s control. Sections 8.1 and 8.2 remain unaffected. The User is solely responsible for initiating the submission of the tax return sufficiently in advance and for monitoring the status of the submission.
The above limitations of liability shall also apply to the personal liability of AnyTax’s employees, representatives, and officers.
The following indemnification provision applies exclusively vis-à-vis Users who are entrepreneurs within the meaning of Section 14 BGB. Where such User culpably breaches these Terms or applicable law and third-party claims are asserted against AnyTax as a result, the User shall indemnify AnyTax against such claims. The indemnification includes reasonable costs of legal defense at the statutory rates. The indemnification obligation shall not apply to the extent the User is not responsible for the breach, or AnyTax has contributed to the claim through its own conduct. AnyTax shall notify the User of any such third-party claim in text form without undue delay and give the User the opportunity to comment. The User shall reasonably support AnyTax in defending against the claim.
AnyTax provides the Services with due care and in accordance with the generally recognized standards of the industry. AnyTax does not, however, warrant that the Services will at all times be free from all errors. Insignificant deviations from the agreed functionality and minor errors that do not materially impair the User’s use of the Services shall not constitute a defect.
The User shall notify AnyTax of any defect without undue delay after becoming aware of it, describing the defect in a manner that enables AnyTax to reproduce and analyze it. In the case of reproducible defects, AnyTax shall remedy the defect within a reasonable period by supplementary performance at its discretion — either by rectifying the defect, by providing a patch or workaround, or, where appropriate, by re-performing the affected portion of the Services. Where AnyTax provides the Services free of charge to the User, the User may not derive any warranty claims for damages beyond what is expressly set out in Section 8 of these Terms.
Mandatory statutory warranty rights of the User — in particular rights arising under sections 536 ff. or 633 ff. BGB to the extent applicable and not subject to contractual modification — remain unaffected. Sections 8.1 through 8.6 apply correspondingly to any claims for damages arising out of or in connection with a defect.
Where the User intentionally or through gross negligence provides false, falsified, or incomplete information via the Services, uses the Services for purposes of tax evasion (Steuerhinterziehung) or reckless tax reduction (leichtfertige Steuerverkürzung), or otherwise intentionally or grossly negligently breaches these Terms or applicable law, and third parties (including, but not limited to, tax authorities or other public bodies) assert claims against AnyTax as a result of such conduct, the User shall indemnify AnyTax against such claims and against the reasonable costs of legal defense at the statutory rates.
The foregoing shall not apply to the extent the claim is not attributable to the User’s intentional or grossly negligent conduct or to the extent AnyTax has contributed to the claim through its own conduct. AnyTax shall notify the User of any such third-party claim in text form without undue delay and give the User the opportunity to comment. The User shall reasonably support AnyTax in defending against the claim. This Section 8.9 applies independently of Section 8.7 and shall not be construed as a limitation of any statutory liability of the User.
This Section applies only where the User accesses the Services via an AnyTax-operated site (e.g., kunde.anytax.io). For Partner-app access, withdrawal rights vis-à-vis the Partner are governed by the Partner's terms. The following right of withdrawal applies exclusively to consumers within the meaning of Section 13 BGB.
Right of withdrawal: You have the right to withdraw from this contract within 14 days without giving any reason. The withdrawal period is 14 days from the date of conclusion of the contract.
Early expiry: The right of withdrawal expires prematurely if AnyTax has fully performed the service and began performance only after you (i) gave your express consent to commencing performance prior to the expiry of the withdrawal period and (ii) expressly acknowledged that by requesting immediate commencement you would lose your right of withdrawal upon complete performance of the contract. Where such consent and acknowledgement are given within the Services (e.g., via a confirmation screen immediately prior to ELSTER submission), this shall constitute a declaration of early expiry for the purposes of this clause.
Withdrawal declaration: To exercise your right of withdrawal, you must inform us (AnyTax GmbH, Rudower Chaussee 17, 12489 Berlin, email: revocation@anytax.io) by means of a clear declaration (e.g., a letter sent by post or an email) of your decision to withdraw from this contract. You may use the attached model withdrawal form, although this is not mandatory. To observe the withdrawal deadline, it is sufficient that you send the notification concerning the exercise of the right of withdrawal before the withdrawal period expires.
Consequences of withdrawal: In the event of an effective withdrawal, AnyTax shall refund all payments received from you (if any), including delivery costs (with the exception of additional costs resulting from your choice of a type of delivery other than the most favorable standard delivery offered by AnyTax), without undue delay and at the latest within 14 days from the day on which notice of your withdrawal is received by AnyTax. Refunds shall be made using the same means of payment used for the original transaction, unless expressly agreed otherwise; in no case shall you be charged fees for such refund. If you requested that services begin during the withdrawal period, you shall pay AnyTax a reasonable amount corresponding to the proportion of services already performed at the time you inform AnyTax of the exercise of the right of withdrawal, compared with the total scope of services provided for in the contract.
(If you wish to withdraw from the contract, please complete this form and return it.)
The processing of personal data in the course of using the Services is carried out in accordance with applicable data protection regulations, in particular the General Data Protection Regulation (GDPR) and the German Federal Data Protection Act (BDSG). To the extent the Services are accessed via a Partner, the data protection notices of the respective Partner apply in addition. Further information on AnyTax’s data processing will be provided to the User before or at the commencement of use.
Where access takes place via the Partner’s application, the Partner is generally the controller and AnyTax acts as processor on the Partner’s behalf. Where access takes place via an AnyTax-operated site (e.g., kunde.anytax.io), AnyTax acts as controller for those processing activities.
These Terms apply from the time the User first uses the Services. The duration of the usage relationship depends on the access route:
Partner-app integration (Section 2.1(a)). The AnyTax-specific usage relationship is ancillary to the User's relationship with the Partner. It continues for as long as the Partner provides access to the Services and the User makes use thereof. It ends automatically if the Partner discontinues its integration of the Services, if the User's access via the Partner is terminated for any reason, or if the Partner's agreement with AnyTax is terminated. Where AnyTax holds direct contact details for the User and notification is required by applicable law, AnyTax will use reasonable efforts to inform the User in advance.
AnyTax-operated site (Section 2.1(b)). The usage relationship continues for as long as the User maintains a registered account with AnyTax or continues to access the Services. The User may terminate at any time by permanently deleting their account or by notifying AnyTax in text form; where notice is given without immediate account deletion, termination takes effect five (5) business days after receipt. AnyTax may terminate with thirty (30) days' notice in text form. Where the Services are provided free of charge, AnyTax may terminate without prior notice.
The right of both parties to extraordinary termination for good cause (außerordentliche Kündigung aus wichtigem Grund) remains unaffected in all cases.
Following termination of the usage relationship, user data stored in connection with the Services shall be deleted within 30 days of the termination becoming effective, unless statutory retention obligations require otherwise. The User is obligated to independently back up all relevant data and documents before the expiration of this period.
Without prejudice to Section 2.3, AnyTax reserves the right to temporarily or permanently suspend access to the Services if the User violates these Terms or applicable law. The User shall be notified without undue delay, subject to the exceptions set out in Section 2.3.
AnyTax is neither obligated nor willing to participate in dispute-resolution proceedings before a consumer arbitration board. Information on online dispute resolution can be found at: https://ec.europa.eu/consumers/odr.
AnyTax may amend these Terms for objective reasons. The following principles apply:
(a) Material changes — in particular amendments to the main subject matter of the contract or to material contractual obligations that would alter the overall contractual balance — require the User’s express consent to continue the contract under the amended Terms.
(b) Non-material changes — in particular adjustments of a purely technical or organizational nature and product extensions — will be communicated to the User transparently at least six (6) weeks prior to taking effect. If the User does not object within this period, the amended Terms shall be deemed accepted. AnyTax will expressly inform the User in the notification of the right to object, the applicable deadline, and the legal consequences of silence.
(c) Amendments that take effect upon publication (without prior notice) are permitted only where the change: (i) is mandated by a change in the legal framework and leaves AnyTax no discretion in implementation; (ii) introduces new services or features that require description in the Terms, provided the change is not detrimental to the ongoing contractual relationship; (iii) is of a purely editorial or clarifying nature and does not alter the substantive content of the affected provision; or (iv) is favorable to the User.
The laws of the Federal Republic of Germany shall apply exclusively, excluding the United Nations Convention on Contracts for the International Sale of Goods. The place of jurisdiction for contracts with entrepreneurs is Berlin. For consumers, the statutory provisions on jurisdiction apply.
Should individual provisions of these Terms be or become wholly or partially invalid, the validity of the remaining provisions shall remain unaffected. The invalid provision shall be replaced by the applicable statutory provision.
Terminations and other legally significant declarations must be made in text form (Section 126b BGB).
