Terms of Use for Accountants

1. Scope

These terms of use apply to every accountant, tax advisor or other tax professional (hereinafter: "accountant") who, through CryptoTax.be, gains access to a client's crypto tax data.

CryptoTax.be is a service of QDS Consult Comm. V. (company number 0540.834.881, Iepenstraat 14, 9940 Evergem), hereinafter "CryptoTax.be" or "we".

By accepting a client's invitation and taking access to their account, the accountant declares that they have read and agree to these terms. If the accountant does not agree, they must decline the invitation and make no use of the access.

2. Access to client data

An accountant can gain access to a client's data on CryptoTax.be in two ways: at the client's invitation (article 2.1) or through a managed client file that the accountant creates themselves (article 2.2 and article 3).

2.1 Access at the client's invitation

The client can invite the accountant from their own account settings. This access is read access: the accountant can consult the client's tax data, transaction history and generated reports, but cannot add, change or delete data.

The client can revoke this access at any time via their account settings. After revocation, the accountant immediately loses all access to that client's data.

2.2 Managed client files (on the accountant's initiative)

The accountant can also create a client file themselves in their accountant environment and invite the client at their email address. If the client already has a CryptoTax.be account with that same email address, the file is linked to that account. By creating a managed file, the accountant declares that they have been mandated by the client concerned to process their crypto tax data and to manage the file on the client's behalf.

The extent of access in managed files is described in article 3. The client can end the collaboration at any time; the accountant ends the management at the client's first request.

3. Managed client files

In a managed client file, the accountant has, in addition to read access, the ability to actively manage the file. This includes, among other things:

• adding data sources on the client's behalf (wallet addresses, exchange connections and CSV files, including re-uploading CSV files);
• making manual corrections to tax data (e.g. reclassifying transactions);
• finalizing the tax report for an income year and reopening it;
• generating and exporting reports and attachments for that file.

The accountant is responsible for the data they enter, change or correct in a managed file, and for the professional assessment of the finalized report. The accountant undertakes to make only corrections that are consistent with the actual facts and with the client's instructions or mandate, and to give the client, at their request, insight into the corrections made.

CryptoTax.be records changes in managed files (such as corrections and the finalizing or reopening of reports) and can show this information to the client concerned.

4. Processing of personal data

The data to which the accountant gains access contains personal data within the meaning of the General Data Protection Regulation (GDPR, Regulation (EU) 2016/679). Depending on the nature of the engagement, the accountant acts as a processor within the meaning of article 4(8) GDPR, or as an independent controller for the processing they carry out in the context of their own legal and professional obligations.

The processing by the accountant rests on the client's explicit consent (GDPR article 6(1)(a)) in the case of access by invitation, or on the mandate or agreement between the accountant and the client (GDPR article 6(1)(b)) in the case of managed files. In both cases, the accountant warrants that a valid legal basis exists and continues to exist for as long as they have access.

4.1 Obligations of the accountant

• The accountant processes the personal data solely on the client's instructions (the controller) and only for the agreed purposes.
• The accountant implements appropriate technical and organizational security measures in accordance with article 32 GDPR.
• The accountant reports security incidents relating to the client data without delay to the client and to CryptoTax.be at [email protected].
• The accountant cooperates with the client's requests to exercise rights (access, rectification, erasure, and the like).
• Upon termination of the collaboration or revocation of access, the accountant destroys or returns all copies of client data they may have stored locally.

5. Confidentiality

The accountant treats all data they consult through CryptoTax.be as strictly confidential. This includes, among other things: wallet addresses, transaction history, asset position, tax results and all other financial or personal information of the client.

The confidentiality obligation also applies after termination of access and after the end of the professional relationship with the client, without limitation in time.

Disclosure to third parties is only permitted:

• with the client's explicit written consent;
• on the basis of a legal obligation or a court order;
• in the context of the accountant's statutory reporting obligations (e.g. a tax return on the client's behalf).

6. Permitted use

The accountant may use the data obtained through CryptoTax.be solely for:

• providing tax advisory services to the client concerned;
• preparing or reviewing tax returns for that client;
• answering the client's questions about their crypto tax position;
• preparing documentation to substantiate the origin of the client's funds (e.g. for a bank or compliance department), solely with the client's consent;
• other engagements that the client has explicitly entrusted to the accountant and that relate to the data on the platform.

The accountant may export or print data only to the extent necessary for the purposes mentioned above, and provided that all security and confidentiality obligations under these terms are observed.

7. Prohibited use

The accountant is expressly prohibited from:

• using the client's data for purposes other than those stated in article 6;
• creating a managed client file without being mandated to do so by the client concerned;
• sharing the access credentials (login details, invitation links) with third parties;
• combining the data with data of other clients or using it for benchmarking without explicit consent;
• selling, renting out or otherwise commercially exploiting the data;
• circumventing the platform's security or access controls by technical means;
• carrying out scraping, automated consultation or mass download of data;
• using the data in the context of a conflict or legal proceedings against the client, unless the client has explicitly given consent for this or it is legally required.

8. Teams and firm workspace

Within their firm workspace on CryptoTax.be, an accountant can invite team members and assign them a role. Depending on their role, team members gain access to the client files of the workspace.

• These terms of use apply in full to every team member who has access to client data through the workspace.
• The accountant who manages the workspace warrants that only staff who need the data for professional purposes are invited, and that roles and access rights are assigned correctly.
• The manager revokes a team member's access without delay when that team member leaves the firm or no longer needs the access.
• The manager is answerable to CryptoTax.be and the clients for the actions of their team members within the workspace.

9. Pricing and invoicing

Use of the accountant environment is free for a first client file (trial file). For the trial file, downloadable exports are not available.

Each paid client file costs EUR 149 per client per year (excl. VAT). From the first paid file onwards, the invoicing terms apply that the accountant explicitly agrees to when activating that file:

• Monthly invoicing: all files added in a calendar month are invoiced at the end of that month.
• Annual renewal: a file renews annually until the accountant removes the client. On removal, the renewal stops; the period already invoiced is not refunded.
• Invoicing details: the accountant provides correct company and invoicing details (including company name and VAT number) and keeps these up to date. Invoices may be delivered electronically, including via the Peppol network.
• Non-payment: in the event of persistent non-payment, CryptoTax.be may suspend access to paid features until the outstanding invoices have been settled.

CryptoTax.be may adjust its pricing. A price change does not apply retroactively to periods already invoiced and is announced in advance by email to accountants with active files.

10. Security

The accountant undertakes to take appropriate security measures to prevent unauthorized access to the client data. This includes, at a minimum:

• Passwords: use of a strong, unique password for the CryptoTax.be account;
• Two-factor authentication (2FA): activation of 2FA where available and recommended;
• Device security: consultation solely via secured and up-to-date devices;
• Network: avoiding consultation via unsecured public networks;
• Session sign-off: logging out after use, in particular on shared devices.

In the event of suspected or established misuse of the access credentials or a security incident, the accountant must inform CryptoTax.be without delay at [email protected].

11. Liability

CryptoTax.be makes the platform available as a tool for consulting crypto tax data. CryptoTax.be is not liable for:

• the accuracy or completeness of the tax conclusions that the accountant draws on the basis of the platform data;
• the accuracy of data, data sources and corrections that the accountant enters in a managed file, and the content of reports that the accountant finalizes;
• damage arising from incorrect or unauthorized use by the accountant or their team members;
• temporary unavailability of the platform due to maintenance or technical problems.

The accountant is fully liable for damage suffered by the client or CryptoTax.be as a result of a breach of these terms of use by the accountant. The accountant indemnifies CryptoTax.be against all third-party claims, including fines from supervisory authorities, arising from such a breach.

The accountant's professional liability towards the client for the tax advice provided is not limited by these terms.

12. Final provisions

12.1 Governing law

These terms of use are governed exclusively by Belgian law. Disputes are submitted to the competent courts of the judicial district of Ghent.

12.2 Changes

CryptoTax.be reserves the right to amend these terms. In the event of substantial changes, accountants who have active access are informed by email. Continued use of the access after notification constitutes acceptance of the amended terms.

12.3 Contact details