General conditions.

GENERAL CONDITIONS
ACCOUNTOR NEDERLAND B.V.
Version: 13/01/2026

General

These General Conditions (the ‘General Conditions’) apply to all services, offers, confirmations and agreements entered into by Accountor Nederland B.V. (‘Accountor’) and its affiliated enterprises.

Article 1: Definitions

Accountor
Accountor Nederland B.V., a member of the Aspia Group, that performs the agreed Assignment as described in the Agreement. Listed in the Trade Register under number 24320734.
Accountor’s Services
The services offered by Accountor, including financial services, collection services, payroll and HR services, and the supplying of staff.
Agreement
The written agreement between Accountor and the Client in which details of the services to be provided are recorded and in which Accountor undertakes commitments to the Client.
Assignment
All services to be provided or work to be performed by Accountor for the Client, as set out in the Agreement.
Client
A person or organisation commissioning a service from Accountor.
Offer
A proposal to collaborate that is set out in writing and states the services to be provided and the fees to be charged.
Parties
Accountor and the Client together.
Periods and Dates All periods in these General Conditions are calculated in calendar days, unless stated otherwise. If the final day of a period is in a weekend or on a public holiday, the working day immediately following this day is taken as the final day of the period.
Staff
A natural person or persons working for or affiliated to Accountor, whether under an employment contract or otherwise.

Article 2: Applicability

Procurement conditions or other general conditions of the Client are expressly rejected.
Deviations from these General Conditions are permitted only if agreed in writing. Agreements made orally are binding only if confirmed in writing.
These General Conditions are made available to the Client before or when the Agreement is entered into. If this is not possible, Accountor will inform the Client clearly and promptly that these General Conditions are applicable and where they can be found.

Article 3: Offers and the Establishment of the Agreement

All offers by Accountor are made without commitment, unless explicitly stated otherwise.
Offers do not automatically apply to future offers, assignments or agreements.
Offers are valid for thirty (30) days from the date of issue, unless stated otherwise.
If the Client accepts an Offer, Accountor will draft an agreement that will be sent electronically for signing, together with the accompanying documentation.
The Agreement takes effect as soon as it has been signed by both of the Parties or Accountor confirms the Assignment in writing.
Accountor reserves the right to withdraw an accepted Offer. Written notice to this effect must be given within five (5) days after receipt of the acceptance of the Offer.
Unless explicitly agreed otherwise, no work will be performed without receipt of the signed Agreement.
These General Conditions continue to apply even if, contrary to the provisions of subsection 7 above, work is performed before receipt of the signed Agreement. The Client is then liable to pay reasonable remuneration.

Article 4: Duration and Transfer of the Agreement

Unless agreed otherwise, the Agreement is entered into for a specified period of time and for the duration agreed by the Parties.
At the end of the agreed duration, the Agreement will automatically and tacitly be extended by a period of one (1) year, unless one of the Parties gives written notice that it wishes to terminate the Agreement. Such notice must be given at least three (3) months before the expiry date of the Agreement.
Transfer of the Agreement to a third party is possible only with the counterparty’s prior written consent. Contrary to the previous sentence, Accountor may transfer the Agreement to another enterprise within the Aspia Group, providing the Client is notified of this in writing.

Article 5: Early Termination of the Agreement

Either of the Parties may terminate the Agreement before its expiry date by giving at least three (3) months’ notice in writing, unless agreed otherwise in writing. Notice of termination must be sent by e-mail or registered post, with effect from the final day of the month.
In the event of early termination by the Client, Accountor reserves the right to be remunerated for work already performed and for any reasonable costs arising as a result of the termination (such as the costs of subcontractors), unless the reason for termination is attributable to Accountor. In the event of early termination by Accountor, Accountor must cooperate so as to ensure a proper transfer to a third party, unless the reason for termination is attributable to the Client.
If the Agreement is terminated before the financial administration for the financial year has been completed, Accountor will provide the relevant figures, providing it receives advance payment in full and the necessary information is supplied in good time. If the Agreement is terminated during the financial year, Accountor will prepare an itemised balance sheet, based on the information available as at that date and subject to receipt of advance payment. Accountor will also process and supply the payroll administration in accordance with its standard fees. Accountor may suspend the provision of its services until the agreed advance payment is received.

Article 6: Fees

Fees are stated excluding expenses, third-party invoices, VAT and any other charges imposed by government authorities. These items are shown separately in the invoice.
Fees are determined as set out in the Agreement between the Parties.
Travel and other expenses incurred by Accountor when performing its work for the Client are for the Client’s account, unless contractually agreed otherwise.
Unless agreed otherwise, the Client must also pay remuneration for any additional work, such as processing information submitted late, carrying out administrative corrections or performing work resulting from changes in legislation and regulations or instructions from supervisory bodies.
The costs of any additional work arising from action taken or failed to be taken by the Client are wholly for the Client’s account.
The hourly fee stated in the Agreement is the standard rate and based on the applicable working standard.
Fees continue to be payable if notice of termination is given, even if no or no further work is performed during that period. The minimum fee payable in that case is the average monthly fee for the previous six (6) months, unless agreed otherwise in writing.
Accountor reserves the right to adjust its fees annually. Any such increases will reflect the consumer price index (CPI) set by Statistics Netherlands (CBS) and may possibly include an additional percentage. This indexation is an integral part of the Agreement and does not constitute grounds for early termination.
If the Client is considered to constitute an enhanced credit risk, Accountor may demand advance payment or the provision of collateral before starting or continuing to perform work.

Article 7: Invoices and Payments

Unless agreed otherwise, electronic invoices are sent monthly in subsequently. Other costs are invoiced separately or included in the next periodic invoice.
Unless agreed otherwise, payments are due fourteen (14) days after the invoice date. If payment is not made by the due date, statutory interest is due in accordance with Article 119a, Book 6, of the Dutch Civil Code. Any collection costs arising are for the Client’s account.
In the event of default, the Client is liable for out-of-court collection costs amounting to fifteen per cent (15%) of the outstanding amount, with a minimum of forty euros (€40) excluding VAT. If the Client is a natural person, not acting in performance of a professional or business activity, the statutory rates are as determined in the Extrajudicial Collection Costs Decree [Besluit vergoeding voor buitengerechtelijke incassokosten].

Article 8: Complaints

Any complaints relating to invoiced amounts must be sent to Accountor in writing, stating the reason for the complaint, within fourteen (14) calendar days after the invoice date.
Submission of a complaint does not suspend the Client’s payment obligations, unless explicitly stated otherwise by Accountor in writing.

Article 9: Debt Collection Services

This article applies to all Accountor’s debt collection services, including any advice provided on debt collections and any action taken to recover claims, whether out of court (amicable phase) or in court (judicial phase).
The Client guarantees that claims arise from legally valid agreements or statutory obligations and will inform Accountor promptly and fully of the nature and extent of claims, both before and during performance of the Agreement.
Accountor will aim to contact the relevant debtor in writing within two (2) working days after receipt of a claim.
As soon as a claim is transferred to Accountor, the Client must refrain from any direct contact with the debtor. A debtor contacting the Client must immediately be referred to Accountor.
At Accountor’s request, and within three (3) working days, the Client must provide all required information and documentary evidence, including copies of agreements, invoices and correspondence, the name and address of the debtor and, if applicable, a copy of the notification required under the Debt Collection Costs Act [Wet Incassokosten]. The Client is responsible for providing correct and complete VAT information. The provision of incorrect or incomplete information may result in suspension or termination of the services and/or application of Article 9.21.
If the debt is not able to be collected out of court, Accountor may propose to initiate court proceedings. Such proceedings will be conducted on behalf and for the account of the Client. Accountor may demand an advance payment for this and suspend proceedings if such payment is not received. The Client is fully responsible for the consequences of any failure to initiate legal proceedings in good time, including if action becomes time-barred.
The Client irrevocably authorises Accountor to conduct proceedings on its behalf and to collect the claim, including interest and costs. This authorisation remains in force until payment is received in full.
Accountor reserves the right not to initiate debt collection procedures or to suspend them if it considers them not or no longer to be appropriate.
Accountor will periodically inform the Client of the debt collection procedure’s progress via, for example, an online portal. Unless agreed otherwise, Accountor will determine the frequency and contents of such reporting.
If permitted by law or contractually, the claim will be increased to include interest, administration costs and out-of-court collection costs. Interest continues to accrue until payment is received in full.
Wherever possible, court costs and other legal expenses will be recovered from the debtor. Costs and expenses that cannot be recovered are for the Client’s account. If the court awards litigation costs and the salary of the authorised representative, these are for Accountor.
The costs of obtaining information relating to the recovery and any additional legal work are not covered by the standard collection fees and will be invoiced to the Client separately, unless agreed otherwise.
Accountor is entitled to commission on each payment – whether in cash or kind – that is made after acceptance of the debt collection instructions, regardless of who makes the payment or how it is made.
If the Client itself or him/herself takes action to collect a debt, withdraws the claim or requests Accountor to discontinue the collection, commission is due on the amount collected, except if the claim demonstrably cannot be collected or in the event of the debtor’s bankruptcy or insolvency. In that case, Accountor may consider a request by the Client for the commission to be reduced or cancelled.
Any payment or off-setting of an amount by the debtor, regardless of the recipient, is regarded as a payment pertaining to the debt collection assignment, except in the event of a justified dispute.
Direct payments made to the Client must be notified to Accountor without delay. Any additional costs arising from failure to give such notification are for the Client’s account.
After the Agreement ends, Accountor may continue debt collections already started, unless it decides to discontinue such activities.
Any administration costs, court and other legal expenses arising as a result of appointing a court bailiff will be charged to the Client. Accountor may decide not to take any further measures if supplementary information essentially changes the position.
Unless agreed otherwise in writing, amounts received by Stichting Derdengelden will be paid out only after the claim is settled in full.
If requested by the Client, and providing this is reasonably feasible, Accountor will provide a breakdown of the commission and other amounts to be charged.
Remuneration in the event of failure to supply required information

If, despite one or more written requests from Accountor, the Client fails to supply information that is required for correct performance of the debt collection services or fails to comply with statutory obligations (including but not limited to obligations arising from the Anti-Money Laundering and Anti-Terrorist Financing Act [Wwft], the Debt Collection Costs Act [WIK] or tax regulations), Accountor may charge the Client a flat-rate fee amounting to 10% of the principal sum of the relevant claim(s). This fee is intended to cover the costs incurred and time spent by Accountor and the risks arising as a result of the failure to supply information fully and on time. The fee is immediately due and payable, regardless of whether the debt collection assignment is continued, suspended or terminated.

Article 10: Financial Services

Client’s Obligations

At Accountor’s request, the Client must supply all the information and documentation necessary for performing the Client’s due diligence required under the Anti-Money Laundering and Anti-Terrorist Financing Act. Whether the identification and verification required under the Anti-Money Laundering and Anti-Terrorist Financing Act have been satisfactorily assessed is determined by Accountor. This includes provision of all the documents that Accountor states to be necessary for establishing the Client’s identity. The required information must be provided to Accountor before the Agreement starts.
The Parties will perform all the checks required by law (including the ‘Know Your Customer’ check required under the Anti-Money Laundering and Anti-Terrorist Financing Act). Any additional costs relating to compliance with the Anti-Money Laundering and Anti-Terrorist Financing Act (such as the identity check) are for the Client’s account. Accountor also conducts screenings pursuant to the Sanctions Act [Sanctiewet] 1977 and may use external data sources for this purpose. Costs arising in respect of compliance investigations are for the Client’s account.
Accountor may dissolve the Agreement with immediate effect if it is unable to establish the Client’s identity or receives indications of breaches of the Anti-Money Laundering and Anti-Terrorist Financing Act.
If performance of the Assignment requires information or documents to be supplied, the Client must supply all the required information and documents in good time, in full and in the manner and form specified by Accountor.
The Client must inform Accountor without delay of any changes in its legal structure or in the control structure of the group to which the Client belongs and in any other financial or other affiliations or arrangements of which the Client is part or in which the Client participates. The Client must also inform Accountor of any other facts or circumstances that may be important for performance of the Assignment and/or for complying with the requirements for independence.
Additional costs and loss or damage arising from delays in performance of the Assignment as a result of failure to provide requested information or to provide such information on time or in full are wholly for the account and risk of the Client.

Performance of the Assignment

Before establishing a new entity, the Client must provide all the information referred to in subsection 1 above of the Client’s Obligations. Accountor will then appoint a civil-law notary to arrange matters.
All information and materials required for the provision of the services must be supplied in good time, such that Accountor can perform its work properly during normal office hours. Unless agreed otherwise, information must be supplied as follows:
1. All the administration for a specific month: by the 10th day of the next month at the latest;
2. Data relating to annual financial statements and tax matters: thirty (30) days before the end of the financial year at the latest;
3. Other relevant information: ten (10) working days before the required delivery date at the latest.
The Client must cooperate so as to ensure that services can be provided properly and must perform its tasks with due observance of the Agreement, instructions given by Accountor and applicable legislation and regulations. Any questions or requests that Accountor may have must be answered or carried out, respectively, without delay.
If information – including but not limited to tax returns, annual financial statements and reports – is sent electronically by Accountor to third parties on the Client’s behalf, the information is regarded as being signed and sent by the Client.
Accountor determines the manner in which and the person(s) by whom the Assignment is to be performed.
Accountor may have certain work performed by a third party if it considers this to be necessary for proper performance of the Assignment, without any requirement to give prior notice. Insofar as reasonably possible, however, it will consult with the Client beforehand on such matters. Accountor may provide the third party with any personal and other data of the Client that is required for performance of this work. Depending on the nature of the work, this third party will be regarded as the controller or the processor/subprocessor within the meaning of the applicable privacy legislation. Accountor will ensure that the obligations arising from the Agreement also applies to this third party. The costs of this may be charged to the Client.
Accountor will perform the Assignment in accordance with the applicable legislation and regulations and its applicable professional rules of conduct. The Client undertakes to respect these obligations in full.
The Client and Accountor may communicate by e-mail during performance of the Assignment. The Parties are not liable to each other for loss or damage arising from the use of electronic communications. The Parties will both take reasonable measures to avoid risks such as viruses and the corruption of messages. In the event of any doubts concerning the contents or transmission of an e-mail, the data in Accountor’s system takes precedence.
If it becomes evident during performance that the Assignment needs to be changed in order to ensure proper performance, the Parties will consult each other so that the change can be made in good time.
The Client is aware that Accountor may be required under the Anti-Money Laundering and Anti-Terrorist Financing Act to report certain transactions to the designated authorities and may be required to investigate the identity of the Client and/or a customer.
Accountor performs its work in accordance with the Code of Professional Conduct and Practice [Gedrags- en Beroepsregels] of the Dutch Order of Accounting and Tax Experts (NOAB). If requested in writing, Accountor will send the Client a copy of the most recent version of this Code of Professional Conduct and Practice without delay.
Any periods stated in the Agreement for completion of work are only approximate and do not give rise to fatal deadlines. Consequently, failure to complete work within a specific period does not constitute an attributable shortcoming on the part of Accountor and so does not constitute grounds for dissolving the Agreement. Periods during which work is to be completed can only be regarded as constituting strict deadlines if explicitly agreed in writing by the Parties.

Article 11: Payroll and HR

Client’s Obligations

At Accountor’s request, the Client will supply all the information and documentation needed to set up the payroll administration.
The Client must immediately inform Accountor of any facts or circumstances that may be of relevance to performance of the Assignment.
If the Client does not supply the correct information in good time, Accountor cannot be held liable for any loss or damage then arising for the Client.

Performance of Assignment

Accountor will perform the payroll processing and/or advisory services to the best of its knowledge and ability.
Accountor will perform the Assignment with due observance of the applicable legislation and regulations and professional rules of conduct.
All information and materials required for provision of the services must be supplied by the Client in good time, such that Accountor can perform its duties properly during normal office hours. Unless agreed otherwise, data will be supplied as follows:
1. All data for wage and salary payments: at least five (5) working days before the date of approval and payment;
2. Other data: no later than ten (10) working days before the desired delivery date. The Client will play its part in enabling the services to be provided and will perform its duties carefully and with due observance of the provisions of the Agreement and the instructions and recommendations of the relevant authorities and Accountor. The Client will answer Accountor’s questions without delay and perform any checks requested by Accountor without delay.
Accountor determines the manner in which and the person(s) by whom the Assignment is performed.
Accountor may have certain work performed by a third party, to be designated by Accountor, if it considers this to be necessary for proper performance of the Assignment, without any requirement to give prior notice. Insofar as reasonably possible, however, it will consult with the Client before engaging third parties. In that respect, relevant personal or other data concerning the Client may be passed on by Accountor to this third party. The third party engaged in this regard will be regarded as the controller or processor/subprocessor within the meaning of the applicable privacy legislation. Accountor will ensure that the obligations arising for Accountor from this Agreement also apply to this third party. The costs of this designated person or third party may be charged to the Client.

Article 12: Supplying of Staff

Client’s Obligations

The Client will arrange for a detailed description of the purpose and contents of the Assignment.
If Accountor staff work at a Client’s location, the Client undertakes to ensure that suitable workspaces, complying with health and safety standards and other applicable legislation, are available. The Client will arrange for the provision of the office space and facilities that Accountor considers to be necessary for performance of the Assignment, including compliance with all statutory requirements. With regard to computer and similar facilities, the Client must arrange for continuity, including for back-ups, security and virus scanning. Accountor will operate virus scans when using these facilities.
The Client will supply all required information in good time and cooperate as fully as reasonably possible to enable Accountor to perform the Assignment properly, with due regard for high standards and applicable legislation and regulations.

Performance of the Assignment

Accountor will perform the Assignment to the best of its knowledge and ability and with due observance of the applicable legislation and regulations and professional rules of conduct.
Unless agreed otherwise in the Agreement, Accountor will determine the manner of performance and deployment of staff.
Accountor may arrange for work to be performed by third parties.

Article 13: Recruitment Ban / Ban on Direct Contracting

During and for a period of one year after the end of the Assignment, the Client is not permitted to recruit Accountor staff who were involved in the Assignment or to negotiate any possible recruitment with them except in consultation with Accountor. The Client is also not permitted to enter into any direct agreement with the person(s) who performed the Assignment for Accountor. If this recruitment ban is breached, the party hiring the relevant person as an employee or allowing them to work on a self-employed basis is liable to pay a penalty of fifty thousand euros (€50,000) to the other party, unless the Parties consult each other in advance on the wish to take over or directly contract the relevant person. It will then be agreed in writing to pay an acquisition fee based on twenty per cent (20%) of the relevant person’s gross annual salary.

Article 14: Confidential Information

The Parties will treat personal data confidentially and in accordance with the General Data Protection Regulation (GDPR) and other applicable legislation.
The Client is responsible for supplying personal data to Accountor and is permitted to do so only if the Client is entitled to share such data and has legitimate grounds for doing so, such as the consent of the relevant person(s).
Accountor will process personal data supplied by the Client only for the purposes of providing the services and will take measures to protect such data against unauthorised amendment, loss, disclosure, destruction and damage. The Client is responsible for lawfully collecting such data and for obtaining the necessary consent from the data subjects.
Accountor’s GDPR Document applies to the processing of personal data of the Client’s contacts.

Article 15: Confidentiality

The Parties must treat all confidential business and other such information about the counterparty in confidence. Such information may be used only for the purposes stated in the Agreement, unless disclosure is required by law. All offers, order confirmations and agreements, together with any related details, are confidential. This duty of confidentiality continues to apply after the Agreement ends. The Parties must ensure that their staff comply with this duty of confidentiality.

All information and personal data obtained under the Agreement must be treated confidentially by the Parties and their staff. Accountor will comply with the requirements of the GDPR and, if necessary, enter into a data processing agreement (DPA).

Article 16: Data

The data processing agreement (DPA) also applies to the Agreement(s) entered into by Accountor.
Accountor may use the Client’s data for statistical and research purposes, providing that the data is anonymised so that the Client cannot be identified.
The Client must ensure that Accountor has full and up-to-date information, including contact details, HR details, details of the financial year and information from the Trade Register, such as specification of the business sector, the place of establishment, the nationality and names of board members, and any other information required. The Client will designate a contact and authorise this person to issue notifications and provide details of decisions regarding the services. Any changes in the contact’s details must be notified to the other party in writing.
The Client retains ownership of the rights to the data and databases generated by Accountor. This provision does not limit the Client’s rights regarding data it supplies. The Client is entitled to receive a data carrier containing the data pertaining to the Client in return for payment of a fee.
Accountor is entitled to retain ownership of material generated from material made available by the Client, or other material generated for the Client, until receipt of full payment from the Client. Accountor will make the required data immediately available upon receipt of the payment.
If the Client does not receive the required data in good time, Accountor will send the data in return for cash on delivery and by registered mail, unless agreed otherwise.
Accountor may retain copies of the data for its own use, even after the Agreement ends.
Data pertaining to the relationship between Accountor and the Client will be kept for at least five (5) years after the Agreement ends.
The DPA constitutes an integral part of these General Conditions and must be signed at the same time as the Agreement.

Article 17: Intellectual Property

All intellectual property rights to software, system designs, working methods, reports and other materials developed or used by Accountor remain the exclusive property of Accountor, both during and after performance of the Assignment. This applies regardless of any contribution by the Client or third parties to the creating of these materials. The right to exercise these rights is reserved exclusively for Accountor.

Article 18: Liability

The Client remains responsible at all times for its own administration and for complying with its tax and employer liabilities.

The Client is also responsible for submitting any required reports and applying for any required permits. These responsibilities cannot be transferred to Accountor.
The Client is responsible for collecting any required information about business contracts and for supplying it to Accountor. The Client is responsible for ensuring that such information is complete and correct and for ensuring that any approvals within the Client’s own organisation are obtained.
Accountor will make its expertise available for the agreed services, but is not obliged to check data supplied by the Client for errors, unless agreed otherwise.
Accountor will arrange adequate professional liability insurance.
Accountor is not liable for loss or damage suffered by the Client as a result of information supplied by the Client being incorrect or incomplete.
Accountor is not liable in any circumstances whatsoever for indirect losses, including consequential loss or damage, lost earnings, loss or damage caused by business interruption, fines, loss of or damage to data, or damage to reputation.
Accountor is responsible for loss or damage only if this is the direct result of an attributable shortcoming in its performance of the work.
Accountor can be held liable only if the Client immediately and properly notifies Accountor in writing that it is in default and allows it a reasonable period in which to remedy the situation. The written notice of default must be sufficiently detailed to enable Accountor to respond properly.
Accountor’s liability is limited to the amount paid out under its professional indemnity insurance, including its excess.
If the amount claimed exceeds the amount paid out by the insurer, or if the insurer does not pay out, Accountor’s liability is limited to twice the amount of the office costs paid for the work.
An event giving rise to loss or damage is deemed to have occurred in the financial year in which the loss or damage was highest, even if some of the loss or damage occurred in another financial year. Breach of contract or incorrect performance of the services do not result in any liability other than that described above.
If the Client is a natural person not acting in performance of a professional or business activity, the statutory provisions regarding liability are as determined in Book 6 of the Dutch Civil Code.

Article 19: Force Majeure; Grounds for Indemnification

If Accountor is obstructed or delayed in the performance of its work, or if performance of its work is disproportionally frustrated by circumstances beyond its control (force majeure), such as by strikes, exclusions or other action, fire, accidents, natural disasters, damage caused by weather conditions, or disruptions to communication networks or the electricity grid, Accountor is released from its obligations under the Agreement for the duration of the force majeure.
Force majeure also includes delays or inaccuracies resulting from measures taken by authorities or banks, from defects in hardware, software or communication or data transmission systems, or from disruptions to data communications or data links, insofar as these are caused by circumstances outside the control of Accountor or the party concerned.
The Parties are not liable for any shortcoming in fulfilling their obligations if this results from a circumstance outside their control (force majeure). Force majeure also includes natural disasters, fire, war, pandemics, strikes, cyberattacks and any circumstance that obstructs or seriously disrupts normal performance of the enterprise’s activities, whether in whole or part.

Article 20: Dissolution

Accountor and other enterprises within the Aspia Group may suspend performance of their services if the Client:
1. Fails to make payment within seven (7) days after the end of the payment term;
2. Attributably fails to comply with one or more provisions in these General Conditions or the Agreement and fails to remedy this failure within twenty (20) days after receipt of written notice of default;
3. Is unable to supply required information or materials, or otherwise does too little to allow smooth provision of services by Accountor;
4. Fails to comply with the Agreement or acts in contravention of relevant legislation or regulations regarding the provision of services;
5. Goes into liquidation or terminates its activities, and/or
6. Is declared bankrupt or insolvent or applies for suspension of payments.
Accountor may terminate the Agreement if the Client does not fully comply with its obligations within seven (7) days of receiving written notice to this effect.
The Client may dissolve the Agreement in writing if:
1. Accountor attributably fails to comply with its obligations despite being sent repeated written notices of default and this failure constitutes grounds for dissolving the Agreement;
2. Accountor is declared bankrupt or insolvent or applies for suspension of payments.

Article 21: Complaints/Disputes

In the first instance, consultations will be the manner in which the Parties will seek to resolve disputes arising from the Agreement.
Any claims against Accountor must be submitted in writing and without delay. A claim must be submitted as soon as an inaccuracy or omission is discovered, and in any event within fourteen (14) calendar days.
The right to compensation lapses if a claim is not submitted within six (6) months of the inaccuracy being discovered. Claims submitted more than three (3) years after provision of the services are not eligible for compensation, unless the loss or damage was caused by Accountor and relates directly to the Client’s administration, in which case the period for submitting a claim is six (6) years after provision of the services.
In the case of consumers, the statutory periods of limitation for claims of loss or damage, as set out in the Dutch Civil Code, continue to apply in full.

Article 22: Priority

In the event of any contradictions between provisions in the documents constituting the Agreement, the following order of priority applies:

The contract for services;
Accountor’s General Conditions.

Policy on Amendments

Accountor may amend its fees in the event of any changes in hourly wage rates or other criteria on which the fees are based.
If the General Conditions are amended, the Client may choose to accept or replace the amended conditions.
Accountor will notify the Client in writing of any amendments to its fees or General Conditions at least thirty (30) days before such amendments take effect. The Client may dissolve the Agreement in writing within fourteen (14) days after being notified of an amendment, with due observance of the period of notice stated in the Agreement. The proposed amendments will not take effect during this period of notice.
Accountor will notify the Client at least fourteen (14) days in advance if amendments to fees or the criteria for determining fees are the result of legislative changes or new guidelines.

Article 23: Other Provisions

All agreements with the Client are governed exclusively by Dutch law.
These General Conditions and any other documents to which reference is made apply to the Agreement. Information in brochures, price quotations and other materials of the Client constitute an integral part of the Agreement only if this is explicitly stated in the Offer, order confirmation or Agreement.
These General Conditions and the Agreement exclude all prior agreements, whether made orally or in writing.
Unless stated otherwise in mandatory law, all disputes arising from or relating to the Agreement must be submitted exclusively to the competent court in the district of Midden-Nederland (location: Utrecht).

Entry into force
This version of the General Conditions enters into force on 13/01/2026 and applies to all existing and new contractual relationships between Accountor and the Client.

This translation is provided for your convenience. While every effort has been made to convey the meaning of the Dutch text as accurately as possible in the translation, the provisions of the Dutch original apply in the event of any discrepancy between the Dutch original and the English translation.

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