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These are the Terms and Conditions of Rendement Uitgeverij BV, located in Rotterdam and also trading under the names Fundament, BelastingBelangen and Fiscaal up to Date.

1. Definitions
Rendement: Publishing company Rendement Uitgeverij BV, located in Rotterdam, registered with the Netherlands Chamber of Commerce under number 27181487.
Client: the legal entity or natural person who has – either directly or indirectly – entered into a contract with Rendement Uitgeverij BV and subject to the terms and conditions, also but not exclusively known as subscriber, participant, advertiser, and/or sponsor.
Terms and conditions: the legal provisions mentioned below which apply to each and every legal relationship, either directly or indirectly, between Rendement and a client concerning the subjects regulated in these terms and conditions.

Contract: a verbal or written agreement between Rendement and a client aimed at the provision of products or services to the client by Rendement in return for payment as agreed upon by the client.
Service: the activities performed by Rendement on behalf of or for the benefit of a client based on the contract between Rendement and the client.
Advice: forwarding questions asked by the client to relevant partners who will answer these questions or who will provide further services.
Partner: an external party who will answer questions pertaining to a specific line of work in the context of advice.
Recipient: the person receiving the subscription, product, or service.

GENERAL TERMS AND CONDITIONS

2. General provisions
2.1 These general terms and conditions apply to all offers, business proposals, and contracts by Rendement concerning the services and/or products provided by Rendement to the client. The terms and conditions can be found on the website of Rendement and will also be sent on request. The application of these terms and conditions is agreed upon by the client when (s)he enters into an contract with Rendement and/or uses the services and/or products of Rendement.
2.2 Because of the nature of the products and services by Rendement, these are legally required to be provided for the purpose of the execution of one’s profession or business, and are hence not subject to the consumentenwetgeving (laws and regulations for customer protection).
2.3 Notwithstanding the provisions in subsection 2.2, the consumentenwetgeving does apply if within a month after a client has entered into a contract (s)he can provide evidence that (s)he is a consumer and does not act for the benefit of profession and/or business.
2.4 These terms and conditions are made up of a section on general terms and conditions and a section on specific terms and conditions applicable to subscriptions, online products, training, conferences, advertisements, and sponsorship contracts. The specific terms and conditions take precedence over the general terms and conditions in the event of a discrepancy between the two.
2.5 By entering into an contract with Rendement, the client renounces any terms and conditions used by the client him-/herself, whatever the name, so that only the terms and conditions used by Rendement apply to all contracts with the client.
2.6 The client guarantees and vouches for the fact that on the date on which any contract with Rendement was entered, the signatories were authorized to represent the respective client and to accept to the rights and obligations mentioned in the contract. 
2.7 Contracts agreed upon verbally are always confirmed by Rendement through letter or email. The provisions stated in writing are leading. In case Rendement explicitly departs from the terms and conditions in writing, the departure and the extent to which is departed from the terms and conditions only applies to the current contract between Rendement and the client, and not to any future contracts or agreements.
2.8 In case a contract is signed for the provision of services by a specific person, Rendement is legally authorized to replace this individual by one or multiple other persons with the same qualifications.
2.9 Rendement retains the right to make changes to these terms and conditions and the privacy statement. It is therefore recommended to read the terms and conditions and the privacy statement frequently.
2.10 Any invalidity of one of the provisions in these terms and conditions shall never give rise to the invalidity of any of the remaining provisions. 
2.11 These terms and conditions are governed exclusively by Dutch law. Any disputes will initially be exclusively submitted to the competent court of law in Rotterdam.

3. Business proposals and offers
3.1 Any business proposals and offers by Rendement are non-binding, unless it is explicitly state otherwise in writing in the proposal and/or offer.
3.2 In case a client accepts a non-binding business proposal or offer, Rendement is legally authorized to revoke this offer within 30 workdays after acknowledgement of acceptance.
3.3 Business proposals and offers are valid for 30 days, unless states otherwise.
3.4 The agreement between Rendement and the client is entered through placing a written or verbal order and the acceptance of that order by Rendement. The content or flyers, brochures, price lists and offers is without prejudice and non-binding for Rendement.

4. Intellectual property right
4.1 The full intellectual and industrial property rights and similar rights, including royalties, trademark rights, patent rights, copyrights, design rights, rights to the protection of performance, and the sui generis database rights applying to all creations (commissioned) by Rendement, including but not limited to published products by Rendement, as well as study materials, concepts, offers, advice, and proposals (commissioned) by Rendement, and (parts of the) software and/or website and names and/or logos (hereafter: the works) used by Rendement are owned by Rendement and/or its licensors
4.2 The client is not allowed to copy, distribute, or publish the aforementioned works in whatever way or form without explicit, prior written permission by Rendement and/or its licensors. The client is also not allowed to change or delete, or get changed or deleted, any mention of the rights the aforementioned subsection in or on the provided products, documentation and/or other works.
4.3 Nothing in these terms and conditions or the contract gives the client full or partial transfer of the rights mentioned in subsection 4.1, unless explicitly written in the contract.
4.4. The client is obliged to inform Rendement in writing immediately when (s)he notices any third party/parties infringing on the rights on intellectual and industrial property mentioned in subsection 4.1.

5. Prices, rates, and terms of payment
5.1 All prices used by Rendement exclude VAT, unless explicitly mentioned otherwise. Rendement is authorized to charge any changes in VAT rate to its clients.
5.2. Rendement is at all times authorized to change the rates and/or prices agreed upon in the contract.
5.3 Payments must be made without any deduction or settlement within 14 days after the invoice date. If the payment is not made withing this period, the client has officially defaulted on the obligation to pay and Rendement is authorized to charge an interest of 1.5% per month starting on the date the invoice expired and charge an administrative fee of € 18,75. The extra-judicial collection costs are 15% of the outstanding invoice amount with a minimum of € 100. 
5.4 All rates and prices can be found on www.rendement.nl/tarieven (in Dutch).

6. Privacy policy
Redement respects the privacy of all users of its products and services pursuant to the laws and regulations and ensures all provided personal details and information is processed carefully and confidentially in accordance with the privacy policy stated in its privacy statement, to be found on www.rendement.nl/privacybeleid (in Dutch).

7. Liability
7.1 Although Rendement takes the utmost care of the creation of all content, both in print and online, and of all remaining services, Rendement is neither liable for any errors or imperfections by its authors, editors, and/or other third parties, nor for any damage, direct or indirect, as a result of the execution of its obligations stated in the contract or as a result of any default by Rendement in the executions of its obligations stated in the contract, unless the damage is due to intent or gross neglect on the part of Rendement.
7.2 In case Rendement is liable for any damage as described in the aforementioned subsection, liability is limited to direct damage and to a maximum equal to the invoice amount applying to the contract in question, or, in case this amount is more that the compensation turned out by the liability insurance of Rendement, a maximum equal to the amount of compensation. In the event of a continuing performance agreement with a duration of more than one year, the maximum is based on the invoice amount (excluding VAT) stipulated for one calendar year.

8. Deliveries and return shipments
8.1 Rendement has most items in stock. However, when items are unexpectedly not in stock or available, Rendement will contact you for further agreements. The client is then entitled to cancel the order free of charge.
8.2 All rates and prices used by Rendement exclude shipping costs, unless explicitly mentioned otherwise.
8.3 The delivery address is the address which the client has provided to Rendement
8.4 When a client buys a product, (s)he has the option to dissolve the contract within 14 workdays without providing a reason. This period of 14 workdays starts on the day the client or authorized addressee receives the items.
8.5 In case a client wishes to return a product, the client must contact Rendement and send the product back in its original state.

9. Termination and dissolution
9.1 Rendement is legally authorized to fully or partially terminate or dissolve a contract in writing immediately without further notice or legal proceeding, without being legally obliged to pay financial compensation and without prejudice to its right to receive compensation for damages, if:
a) the client has not met any of the obligations pursuant to the contract or these terms and conditions and, after having been notified of this in writing by Rendement, does not meet these obligations within a reasonable period of time, except in cases where default occurs by operation of law;
b) the client applies for a suspension of payment, the client has filed bankruptcy or the client has been declared bankrupt;
c) the client’s organization has been liquidated or terminated other than for the purpose of a merger;
d) a substantial part of a client’s assets will be or have been seized;
e) in case the client is a natural person, (s)he passes away or the statutory debt rescheduling regulation (schuldsaneringsregeling in Dutch) is applied
9.2 In the event of a termination of contract for whatever reason, all outstanding payments by a client pursuant to that contract are due immediately.
9.3 Even if the contract is a continuing performance agreement, Rendement is at all times legally authorized to fully or partially terminate the contract in writing, for which a notice period of one month is observed and deemed reasonable by parties. In such instance, the client in not entitled to any financial compensation or continuation of the relationship.

SPECIFIC TERMS AND CONDITIONS

The terms and conditions mentioned in this section are, in addition to the general terms and conditions in the previous section, applicable to products delivered by Rendement to its clients. The terms and conditions in this section take precedence over the general terms and conditions in the event of a discrepancy between the two.

10. Subscriptions

10.1 (Trial) subscriptions can be taken out at any moment, but can only be terminated by the client through a written notice of cancellation submitted no more than two months before the end of the subscription period.
10.2 (Trial) subscriptions with a duration of four months can be terminated by the client through a written notice of cancellation submitted no more than one month instead of two before the end of the subscription period.
10.3 If a subscription is not cancelled in time, it will be automatically extended by one year at the regular price.
10.4 For short-term trial or introductory subscriptions, a different extension period applies:
a. For trial subscriptions with a duration of less than four months, the following applies if they are not cancelled in time:

  • The first extension is three months;
  • After these three months, a second extension applies, which means the subscription is automatically extended each year as described in subsection 10.3.

b. For trial subscriptions with a duration of four to six months, the following applies if they are not cancelled in time:

  • The first extension is six months;
  • After these six months, a second extension applies, which means the subscription is automatically extended each year as described in subsection 10.3.

10.5 Clients with a subscription which includes, among other items, a Rendement magazine will each year receive a collection folder in January for the magazines and also have access to the online archive on Mijn Bibliotheek. The price for the collection folder will be invoiced separately. In case a client does not (anymore) want to receive a collection folder, the client must notify Rendement of this in writing. The yearly shipping of a collection folder and the access to the digital archive will then be terminated. Already sent collection folders must be paid for by the client.
10.6 Clients who have subscribed to a Rendement magazine automatically receive an offer to expand their subscription with a theme dossier. This theme dossier will be invoiced separately and is subject to the terms and conditions mentioned in subsections 10.1 to 10.4 included.

10.7 Clients who have subscribed to a Rendement magazine and/or a theme dossier will receive access to Rendement Online after payment of the first extension of their subscription. Rendement Online will be invoiced separately and is subject to the terms and conditions mentioned in subsections 10.1 through 10.4.
10.8 Fundamentvoor.nl
As an exception to the terms and conditions mentioned in subsections 10.1 through 10.4, the following applies to a (trial) subscription to Fundamentvoor.nl:

a. (Trial) subscriptions to Fundamentvoor.nl can be taken out at any moment, but can only be terminated through a written notice of cancellation;

b. The subscription to Fundamentvoor.nl can be terminated immediately by the client at any moment. Upon receiving the notice of cancellation, the subscription will be cancelled immediately. The invoices sent by Rendement to the client before the notice of cancellation was received must be paid;
c. If no notice of cancellation is sent or if the notice of cancellation is not sent in time, the subscription is automatically extended by two months.

11. Account
11.1 Before being able to make use of online subscriptions, communities, services, and products offered by Rendement, the client must create an account through registration on the website. Rendement is allowed to determine whether or not an account can be created, set additional requirements or block an account at its own discretion.
11.2 The online accounts are in the name of a unique client and is intended for personal use only. The user is not entitled to let others use the account. The login details are personal and may not be shared with other people. In case of violation, Rendement has the right to block the account without having to refund subscription fees.

11.3 Rendement can set specific conditions which apply to the use of various parts of online products, services or subscriptions. If this is the case, these conditions will be mentioned separately in these terms and conditions or in the respective contract.

12. Advice desk
12.1 Through the advice desk, clients with a Rendement Online and/or a Fundamentvoor.nl subscription who have entered into a contract with Rendement have the possibility to receive advice on questions sent in by clients.
12.2 Clients with a free account on Rendement Online can sent a question free of charge once through the Advice desk.
12.3 The advice received by the client is provided by a partner selected by Rendement. Rendement determines the way in which a questions is answered and by whom it is answered.
12.4 Rendement strives to have questions sent in by clients answered within one workday; however, Rendement cannot guarantee this.
12.5 If more information is needed in order to answer a question, the partner will notify the client directly. The time needed to answer a question will then be extended by a term deemed reasonable by Rendement.

12.6 Rendement is not liable to any type of damage caused by the incorrect or incomplete nature of the information provided by the client to Rendement when using the advice desk. When the client provides incorrect or incomplete information (even if the client does so in good faith), Rendement is entitled to immediately terminate (part of) the contract or dissolve the contract (out of court), without any obligation to pay financial compensation to the client.
12.7 If the client is of the opinion Rendement falls short in meeting the client with respect to the service desk, (s)he must directly, but no later than 30 days after sending in his/her question, notify Rendement in writing. Rendement can then (if deemed necessary) meet the alleged shortcomings within a reasonable term of 14 days, without prejudice to the provisions in the previous subsection and without the obligation to take responsibility or pay any financial compensation.
12.8 The client may not use the service desk unnecessarily or excessively. Whether or not the client does so is at the discretion of Rendement. In that case, Rendement is legally authorized to terminate the provision of services through the advice desk fully or partially. Rendement is not under any obligation to pay financial compensation.
12.9 The client may only use the advice desk to ask questions for the benefit of his/her own business. The client may not send in questions by third parties.
12.10 Rendement does not charge extra for sending in questions to the advice desk and will make an effort to ensure the questions are answers in a relevant and correct way by their partner, although this cannot be guaranteed. If the question is very specific and means the client must go through a separate (and paid) advice procedure, the partner will inform the client. In this instance, the partner will give the client a general, though relevant answer, possibly with an offer for further (paid) advice, all subject to the discretion of Rendement. For the aforementioned (paid) advice procedure, the client and partner will have to enter into a separate agreement, which falls outside the agreement between client and Rendement, meaning Rendement is not a contracting party.
12.11 Rendement reserves the right to obtain the answers given by partners and can use the questions and answers anonymously for recreational purposes. The partner is nonetheless responsible for the content of the answer provided.
12.13 The business details provided by the client are used by the partner to answer the client’s question(s) and to do business-related offers.
12.14 Use of the advice desk is part of the Professional (+), Rendement Online and/or Fundamentvoor.nl subscriptions taken out by the client. The client and the partner are allowed to enter into a separate agreement for the provision of paid advice outside the Rendement Online subscription.

12.15 In case the client for the purpose of the additional advise by the advice desk enters into a separate agreement with a partner in addition to his/her contract with Rendement, Rendement is not a contracting party in the agreement. Rendement has therefore no influence in any prices agreed upon by the client and the partner in their agreement.

12.16 Rendement is no party in any disputes which come forth out of the agreement for additional advice between the client and the partner.
12.17 Property and confidentiality
a. The answer received by the client from the partner may only be used by the client for internal use within the client’s business. The client is explicitly forbidden from spreading, publishing, copying, and/or make use of the answer in any other way without written permission by Rendement.
b. Rendement will keep any data and information provided by the client confidential and not disclose it to third parties who are not involved in the advice procedure, except in situations stated in subsections c and d below. This obligation does not apply when Rendement is subject to legal or professional obligations to disclose or provide the data and information to third parties, or if the client has given Rendement permission for disclosure.
c. Rendement may unilaterally depart from the provision under b above when Rendement or a (former) employee is approached by the tax authorities or other governmental institutions on account of a possible (criminal) offence, police report, or advice (fourth tranche of the AWB) by a client.

d. Rendement may use the answer provided to the client by the partner for other purposes, as long as this answer contains no personal information and cannot be traced back to the client.

13 RSS data feeds
13.1 The use of Rendement RSS data feeds is only allowed for non-commercial purposes.
13.2 When using Rendement RSS data feeds, the source must be mentioned clearly and a link must be placed with the RSS data feed to the respective article on Rendement Online.

13.3 It is not permitted to change or adjust content provided by Rendement.

13.4 It is not permitted to use Rendement RSS data feeds for commercial purposes or in the context of paid services without prior written permission by Rendement. The Rendement RSS data feeds may not be used on websites the content of which is contrary to public order or morality, discriminating, insulting, defamatory, or offensive or any other way violates the laws and legislation in effect in the Netherlands.
13.5 Rendement is not liable to any problems with or as a result of the use of the RSS data feeds and the client will protect Rendement against any claims by third parties as a result thereof.
13.6 Rendement reserves the right to demand the termination of the use of the Rendement RSS data feeds immediately.
13.7 Rendement retains the right to adjust the terms of use for the use of Rendement RSS data feeds or to prohibit the use of Rendement RSS data feeds.

14. Training and conferences

14.1 Open registrations
a. All prices include the meetings part of the training courses or conferences and, if applicable, the required study material and guidance by teachers or a personal coach. Possible extra costs on exams and mandatory literature (books) are not included. Costs on the use of computers and internet, as well as any remaining costs which are not explicitly mentioned as included in the prices, are for the clients themselves.

b. Payments are due prior to the start of the conference/training. Cancellation of participation is free of charge when done no later than four weeks before the start of the conference/training. Thereafter, the client must pay Rendement the full sum as agreed upon. Clients can always have their place at a training/conference taken by a replacement.

c. When requested by a client, it is possible once to transfer to a training or conference which follows the training or conference the client registered for. In such instance, costs for the transfer will be charged

d. At discretion, Rendement is in the position to change the date(s) on which a training or conference takes place or even cancel the training or conference when exceptional circumstances justify this. Exceptional circumstances include but are not limited to: insufficient interest, insufficient representative options, and all circumstances which, in the opinion of Rendement after careful consideration of interests, can endanger the success of the conference/training.

e. When changes occur, the client is entitled to cancel his/her participation within 14 days of receiving a written notification of the changes. Insofar as this cause the cancellation to happen less than four weeks before the start of a training or conference, the provisions under subsection b above do not apply.

f. When the conference/training is cancelled by Rendement, Rendement will refund the already paid registration fees to the client.

14.2 Incompany
a. Participation in the Incompanytraining can be cancelled free of charge up to four weeks before the starting date of the training. Thereafter, clients must pay Rendement the full sum as agreed upon.

b. Payments are due prior to the start of the training. A client can file a written request to move the start of the training to another date free of charge when the request is filed no later than four weeks before the original starting date of the training. When the request is filed four to two weeks before the original starting date of the training, the client must pay administrative fees. When the request is filed two weeks or less before the original starting date of the training, the client must reimburse 60% of the total sum.

c. When a request to have the starting date of the training moved to another date is filed, the new dates on which the meetings take place cannot be any later than eight weeks after their original dates. If this is the case, it is regarded as a cancellation of the training and the provisions in subsection a above apply

d. At discretion, Rendement is in the position to change the date(s) on which the training takes place or even cancel the training when exceptional circumstances justify this. Exceptional circumstances are: circumstances which, in the opinion of Rendement after careful consideration of interests, can endanger the success of the training.

e. When dates are changed, the client is entitled to cancel his/her participation within 14 days of receiving a written notification of the changes. Insofar as this cause the cancellation to happen less than four weeks before the start of a training or conference, the provisions under subsection a above do not apply.

f. When the training is cancelled by Rendement, Rendement will refund the already paid costs to the client.

15 Advertisement and sponsorship contracts

15.1 Advertisements
a. Rendement has the right to refuse, cancel or suspend the execution of orders at all times without having to provide a reason. The client cannot demand or compel Rendement to pay compensation for the refusal, cancellation or suspension of orders. This right also applies to advertising contracts, which have already been partially implemented.

b. The client must ensure the timely delivery of any advertising materials pursuant to the instructions by Rendement. If, in the opinion of Rendement, the materials have not been delivered (in time), are unusable, incomplete and/or have been received damaged, the client’s right to placement of advertisement lapses, without prejudice to the client’s obligation to fulfil all its financial obligations.

c. The clients ensures that the delivered advertising materials are safe and do not contain any viruses or other programs which can damage the (computer) systems of Rendement.

d. The client ensures the advertisement is in accordance with all requirements stated in applicable laws and regulations, including but not limited to the Nederlandse Reclame Code (The Netherlands Code for Advertisements)

e. The client ensures the advertisement is not insulting, contrary to good morals, and/or does not violate the (intellectual property) rights of third parties.

f. Rendement observes the usual care for the materials provided by the client.

g. In the event of a completely or partially illegible, incorrect or incomplete print of the provided advertisement, the client is exclusively entitled to a reduction of the agreed price or a replacement of the advertisement, but only insofar as the advertisement is deemed to not fulfil its purpose. This is at the discretion of Rendement.

15.2 Sponsorship contracts

a. If the client is unable to use the agreed-upon stand or to make use of the services due to exceptional circumstances fully beyond the control of the client, the latter has the right to terminate the sponsorship contract with Rendement exclusively through a written notification.

b. When the termination occurs no longer than six months before the start of the event to which the sponsorship contract applies, the client must pay Rendement 20% of the total sum of agreed-upon sponsorship money, in addition to any costs incurred by or through Rendement as a result of the sponsoring.

c. When the termination occurs between four and six months before the start of the event to which the sponsorship contract applies, the client must pay Rendement 50% of the total sum of agreed-upon sponsorship money, in addition to any costs incurred by or through Rendement as a result of the sponsoring.

d. When the termination occurs within four months before the start of the event to which the sponsorship contract applies, the client must pay Rendement 100% of the total sum of agreed-upon sponsorship money, in addition to any costs incurred by or through Rendement as a result of the sponsoring.

e. Rendement is not liable to any damage suffered by the sponsor, its staff or its visitors, consequential loss and damage due to theft, vandalism or any other cause whatsoever, if this damage cannot be attributed to Rendement and/or its staff or third parties acting on behalf of Rendement. The client will protect Rendement against any claim by third parties due to damage, either caused by the sponsor, its staff or its visitors.

Rotterdam, November 2020