Terms of Service

2. No Guarantee of Compliance Outcome

The tool generates your ATAD2 documentation against current Dutch legislation, based on the information you enter. However, the Dutch tax authorities make the final determination on whether your documentation meets Art. 12ag requirements.

We cannot and do not guarantee that the Dutch tax authorities will accept your documentation as complete or that no hybrid mismatch adjustments will be made to your CIT return. The tax authority's assessment depends on factors beyond our control, including evolving interpretation of the law and the specific facts of your case.

3. Pricing and Payment

We offer the following packages (all paid prices exclude VAT):

• Risk Check: Free - Guided questionnaire, automated risk indication, emailed PDF summary
• Standard Documentation File: EUR 495 - Generated ATAD2 file for straightforward structures (up to 3 entities, 2 jurisdictions)
• Complex Documentation File: from EUR 995 - Multi-entity groups and actual hybrid mismatches, priced based on scope
• Annual Update: EUR 245 per year - Yearly regeneration of the documentation file
• Volume/Enterprise: Custom pricing for advisory firms and large groups

The Risk Check is free. For a paid documentation file, payment is required before the file is generated. For the Complex Documentation File, the exact fee is confirmed with you before payment. Payment confirms your acceptance of these Terms of Service.

Paid prices exclude Dutch VAT (21%). For B2B clients within the EU holding a valid VAT number, the reverse-charge mechanism may apply, based on your billing details. An invoice and payment receipt are provided on payment.

Scope Adjustments

If, after intake, your structure turns out to be more complex than the package you selected (for example, additional entities, jurisdictions, or mismatch types), we will notify you and confirm a revised fee in writing before any further work is done.

4. Delivery Timeline

Delivery times by package, counted from confirmed payment and a completed questionnaire:

• Risk Check: instant, on screen, with an emailed PDF summary.
• Standard Documentation File: within 2 business days.
• Complex Documentation File: within 3 to 5 business days, depending on scope.

If your structure adds material complexity beyond the scope confirmed at intake, we will agree a revised timeline in writing before continuing.

Delivery is via email as editable Word (.docx) and PDF documents. We do not provide printed materials or postal delivery.

If we cannot meet the agreed deadline due to unforeseen circumstances, we will notify you immediately and provide a revised delivery date.

5. Refund Policy

Our refund policy is structured to ensure fairness:

Refunds Granted

• Before the file is generated: If the free Risk Check or the intake makes clear that ATAD2 documentation is not required for your structure (for example, no cross-border arrangements, no associated entities), and you have already paid, we will offer a full refund.

Refunds Not Granted

• After delivery: Once your documentation file has been generated and delivered, no refund will be issued. The file has been produced and provided to you.
• Tax authority assessment: If the Dutch tax authorities challenge or reject your documentation, we will not refund your service fee. Our responsibility is to prepare thorough documentation; the tax authority's assessment is beyond our control.
• Change of circumstances: If your circumstances change after payment (e.g., restructuring, disposal of entities), no refund will be issued for work already performed.

6. Accuracy and Quality

The tool generates the documentation file against current Dutch legislation, based solely on the information you enter.

You are responsible for the accuracy and completeness of the information you provide. If you enter incorrect or incomplete information about your corporate structure, intercompany arrangements, or entity classifications, and this results in errors in the generated file, we are not liable. You remain responsible for reviewing the file before you rely on it.

If the generated file contains a defect attributable to the tool rather than to your inputs, we will regenerate or correct it at no additional cost. Such requests must be made within 14 days of delivery.

7. Limitation of Liability

OUR TOTAL LIABILITY IS LIMITED TO THE AMOUNT YOU PAID FOR THE SPECIFIC ENGAGEMENT.

Under no circumstances will we be liable for:

• Indirect damages, consequential damages, or special damages
• Lost deductions, increased tax liability, or denied hybrid mismatch positions
• Penalties or fines imposed by the Dutch tax authorities (including Art. 67d AWR penalties)
• Interest charges on additional tax assessments
• Any damages arising from the assessment of your ATAD2 position by the Dutch tax authorities
• Damages from changes in tax law, case law, or policy after your documentation is prepared
• Any liability for third-party claims or disputes

8. Client Responsibilities

To ensure the best outcome, you agree to:

• Provide accurate information: All information about your corporate structure, intercompany arrangements, entity classifications, and financial data must be truthful, complete, and current.
• Cooperate with information requests: Respond promptly to our requests for additional information or clarification to avoid delays.
• Maintain documentation: Keep the delivered documentation on file and available for inspection by the Dutch tax authorities as required under Art. 12ag of the Dutch Corporate Income Tax Act.
• Update annually: Your ATAD2 documentation should be updated when your corporate structure or intercompany arrangements change materially.
• Review all materials: Before relying on the documentation, review it carefully. Notify us of any errors within 14 days if you find mistakes.

9. Confidentiality

We treat all client information as strictly confidential. We will not disclose your corporate structure, financial data, or engagement details to any third party without your prior written consent, except where required by law.

This obligation survives the termination of our engagement.

A Data Processing Addendum is available on request for B2B clients who require one for their internal compliance.

10. Intellectual Property

Your documentation belongs to you. Once delivered, you own the completed ATAD2 documentation and may use it for your compliance purposes, including submission to the Dutch tax authorities.

Our website content, templates, methodologies, and tools remain our property. You may not copy, reproduce, or reuse our proprietary materials without permission.

11. Governing Law and Disputes

These Terms of Service are governed by the laws of the Netherlands. Any disputes arising from your use of our service or these terms shall be resolved in the courts of the Netherlands.

We encourage you to contact us at [email protected] to resolve any issues before pursuing formal legal action.

12. Modifications to Terms

We reserve the right to update these Terms of Service at any time. Changes will be posted on this page with an updated effective date.

Your continued use of our service following any changes constitutes your acceptance of the modified terms. We recommend reviewing these terms periodically.

Major changes that affect your rights may be communicated via email or prominent notice on our website.

13. Contact Information

For questions about these Terms of Service or our services, contact us at:

Email: [email protected]
Website: www.hybridmismatch.com

14. Entire Agreement

These Terms of Service, along with our Privacy Policy and any other policies posted on our website, constitute the entire agreement between you and HybridMismatch.com regarding your use of our services. If any provision of these terms is found to be unenforceable, the remaining provisions shall remain in full effect.