Terms and Conditions

The following Terms and Conditions govern the contractual relationship between Norman AI GmbH, Kolonnenstr. 8, 10827 Berlin (hereinafter "Norman" or "Provider") and the customer (hereinafter "Customer" or "User") regarding the use of the web-based accounting application Norman (the "App") and the associated website norman.finance. By registering for and using the App, the Customer agrees to these Terms and Conditions. Last updated: August 2026.

1. Scope of Services

1.1 Norman provides the Customer with a web-based software solution (SaaS) for accounting, receipt processing, invoicing, and tax preparation.

1.2 The scope of features depends on the plan selected. Alongside its subscriptions, Norman offers one-time services, in particular the preparation and submission of a private income tax return for a single fee. The current service description and the current plans are available on the pricing page at norman.finance/de/en/pricing.

1.3 Norman reserves the right to further develop and improve the functionality of the App, provided that the essential features of the subscribed plan are maintained.

1.4 Free features and the Free plan may be restricted or discontinued at any time. Norman will inform the Customer with reasonable notice.

1.5 The App uses artificial intelligence for automatic receipt recognition, transaction categorization, and tax proposal generation. AI-generated results do not constitute tax or legal advice. The Customer is responsible for reviewing and approving all AI-generated suggestions.

1.6 The preparation and submission of annual returns (in particular the EÜR, the income tax return, and corporate and trade tax returns) is included only in subscriptions with an annual billing term and requires an active annual subscription at the time of submission. Subscriptions with a monthly billing term do not include this service.

2. Rights of use to the App

2.1 Norman grants the Customer a simple, non-transferable, non-sublicensable right to use the App as intended under these Terms and Conditions for the duration of the contractual relationship.

2.2 The Customer may only use the App for their own business or personal accounting purposes. Use on behalf of third parties is only permitted within the scope of proper client management (e.g., by tax advisors), to the extent supported by the App.

2.3 The Customer is prohibited from copying, decompiling, reverse engineering, disassembling, creating derivative works, or otherwise attempting to determine the source code of the App or any part thereof.

3. Service Agreement

3.1 Norman endeavors to ensure an App availability of 99.5% on an annual average. Excluded from this are scheduled maintenance work, which is carried out outside of business hours where possible, as well as disruptions beyond Norman's control (e.g., force majeure, hosting provider outages).

3.2 Norman performs regular backups of customer data. Backups serve disaster recovery purposes and do not constitute a separate archiving service.

3.3 Norman will inform the Customer of scheduled maintenance that may result in App unavailability at least 48 hours in advance where possible.

4. Intellectual Property

4.1 All rights to the App, including all software components, AI models, algorithms, designs, texts, and graphics, remain with Norman or the respective licensors.

4.2 The Customer retains all rights to data entered or imported into the App. Norman acquires only a right of use to such data insofar as this is necessary for the provision of the contractual services.

4.3 Norman is entitled to use anonymized and aggregated usage data for the improvement of the App and for statistical purposes, provided that no conclusions about the individual Customer are possible.

5. Data Privacy

5.1 Norman processes the Customer's personal data exclusively in accordance with the General Data Protection Regulation (GDPR) and applicable German data protection laws.

5.2 Details on data processing are set out in the Privacy Policy at https://norman.finance/de/en/privacy-policy

5.3 Insofar as Norman processes personal data on behalf of the Customer, the Data Processing Agreement (DPA) pursuant to Art. 28 GDPR available at https://norman.finance/de/en/dpa applies. It becomes effective upon acceptance of these Terms and Conditions or use of the App and forms part of the contract. The current list of sub-processors is available at https://norman.finance/de/en/sub-processors

6. Duties and Obligations of the Customer

6.1 The Customer undertakes to provide truthful and complete information during registration and to keep this information up to date.

6.2 The Customer is responsible for the security of their access credentials. The Customer shall keep their password confidential and inform Norman immediately of any unauthorized use of their account.

6.3 The Customer is responsible for ensuring that data entered or imported into the App has been lawfully collected and that its processing by Norman does not violate applicable law.

6.4 The Customer undertakes not to use the App for unlawful purposes and not to upload any content that violates applicable law.

6.5 The AI-assisted features of the App do not replace professional tax or legal advice. The Customer remains responsible for the accuracy of their tax information and declarations vis-a-vis the tax authorities.

7. Liability and Warranty

7.1 Norman is liable without limitation for damages arising from injury to life, body, or health based on a breach of duty by Norman or an intentional or negligent breach of duty by a legal representative or vicarious agent of Norman.

7.2 Norman is liable without limitation for other damages based on an intentional or grossly negligent breach of duty by Norman or an intentional or grossly negligent breach of duty by a legal representative or vicarious agent of Norman.

7.3 In cases of slight negligence, Norman is only liable for the breach of a material contractual obligation (cardinal obligation). In this case, liability is limited to the foreseeable, contract-typical damage.

7.4 Norman is not liable for the substantive accuracy of suggestions, categorizations, or tax calculations generated by AI features. These serve only as support and do not replace professional advice.

7.5 Norman is not liable for damages caused by interruptions, disruptions, or failure of the App insofar as these are attributable to circumstances beyond Norman's control.

8. Right of withdrawal, refunds, and cancellations

8.1 Business customers. The statutory right of withdrawal applies only to consumers within the meaning of § 13 German Civil Code (BGB). Customers who conclude the contract in the exercise of their trade, business, craft, or profession (entrepreneurs within the meaning of § 14 BGB) have no right of withdrawal. The Customer states at registration whether they use the App for business purposes.

8.2 Consumers: right of withdrawal. Consumers have the right to withdraw from this contract within 14 days without giving any reason. The withdrawal period is 14 days from the day of conclusion of the contract. To exercise the right of withdrawal, the Customer must inform Norman AI GmbH, Kolonnenstr. 8, 10827 Berlin, support@norman.finance by means of a clear statement (for example a letter sent by post or an email) of their decision to withdraw from this contract. The Customer may use the model withdrawal form in Annex A, but is not obliged to do so. To meet the withdrawal deadline it is sufficient to send the statement before the withdrawal period expires.

8.3 Consumers: early expiry for services. Where the contract covers the provision of a service, in particular the preparation and electronic submission of a tax return, the right of withdrawal expires upon complete performance of the service if, before performance begins, the Customer expressly consented to Norman beginning performance before the end of the withdrawal period and confirmed their knowledge that they lose the right of withdrawal upon complete performance of the contract (§ 356 (5) no. 2 BGB).

8.4 Consumers: early expiry for digital content. Where the contract covers the supply of digital content not on a tangible medium, the right of withdrawal expires as soon as Norman begins performance, provided the Customer expressly consented to that start before the end of the withdrawal period, confirmed their knowledge that this consent causes the right of withdrawal to expire, and received the contract confirmation under § 312f BGB (§ 356 (6) no. 2 BGB).

8.5 Consequences of withdrawal. In the event of an effective withdrawal, Norman refunds all payments received from the Customer without undue delay and no later than 14 days from the day on which notice of the withdrawal is received. Norman uses the same means of payment that the Customer used for the original transaction, unless expressly agreed otherwise; the Customer is charged nothing for the refund. If the Customer requested that Norman begin performance before the end of the withdrawal period, the Customer owes Norman value compensation for the services provided up to the point of withdrawal. It is calculated on the basis of the agreed total price in proportion to the services already provided (§ 357a (2) BGB). Norman offsets that amount against the refund.

8.6 No further refunds. Outside of sections 8.2 to 8.5 and 8.7, all fees are non-refundable. In particular, Norman grants no refund, credit, or partial repayment for:
a) subscription time remaining after a termination or after deletion of the account;
b) periods in which the Customer did not use the App or used only part of its features;
c) a change to a cheaper plan during a running billing period;
d) a renewal that the Customer did not cancel in time;
e) suspension or termination of the account by Norman because of a breach of duty by the Customer under section 6;
f) one-time fees for a tax return that has already been submitted to the tax authority;
g) the remaining term of an annual subscription after an annual return under section 1.6 has been submitted;
h) changes to the scope of features under section 1.3 that maintain the essential features of the subscribed plan.

8.7 Statutory rights in the event of defects. The Customer's statutory rights in the event of defects remain unaffected. For consumers, §§ 327 et seq. BGB apply. If a consumer terminates the contract on account of a defect, Norman refunds the price paid for the period in which the digital product was defective (§ 327o (3) BGB).

8.8 Chargebacks. If the Customer reverses a payment that was due, Norman may suspend access until the amount is settled and may claim the resulting bank charges as damages. The Customer remains free to prove that no damage or a substantially lower amount of damage was caused.

9. Term and Termination of the Terms

9.1 These Terms and Conditions apply from the Customer's registration and for the duration of use of the App.

9.2 Norman reserves the right to amend these Terms and Conditions with reasonable notice. The Customer will be informed of changes by email. If the Customer does not object to the changes within 30 days of receipt of the change notification, the changes shall be deemed approved.

9.3 Norman may terminate these Terms and Conditions for good cause without notice, in particular if the Customer breaches material obligations under these Terms and Conditions.

10. Term and termination of the Service Agreement

10.1 The Free plan is unlimited in time and may be terminated at any time by deleting the account.

10.2 Paid subscriptions run for the term selected at the time of purchase (monthly or annual). Fees are due in advance for the whole term.

10.3 Business customers. The subscription renews for the term selected unless it is cancelled: for a monthly term, by the end of the current billing period; for an annual term, no later than 30 days before the end of the term.

10.4 Consumers. After the initial term the contract continues for an indefinite period and the consumer may terminate at any time with one month's notice. Termination at the end of the initial term is possible with one month's notice (§ 309 no. 9 BGB).

10.5 Cancellation is made via the account settings in the App or by email to support@norman.finance.

10.6 Termination takes effect at the end of the paid period. Access remains available until then. Fees for the running period are not refunded on a pro-rata basis (section 8.6).

10.7 After termination of the subscription, the Customer has the opportunity to export their data within 90 days. Thereafter, the data will be deleted unless statutory retention obligations apply.

10.8 The right to extraordinary termination for good cause remains reserved for both parties.

11. Extrajudicial Dispute Resolution

11.1 Norman is neither willing nor obligated to participate in dispute resolution proceedings before a consumer arbitration board.

12. Miscellaneous Provisions

12.1 The law of the Federal Republic of Germany applies, excluding the UN Convention on Contracts for the International Sale of Goods (CISG). This choice of law applies to consumers only to the extent that it does not deprive consumers of the protection afforded by mandatory consumer protection provisions of their country of residence.

12.2 The place of jurisdiction for all disputes arising from or in connection with these Terms and Conditions is Berlin, provided that the Customer is a merchant, a legal entity under public law, or a special fund under public law.

12.3 Should individual provisions of these Terms and Conditions be or become invalid or unenforceable, the validity of the remaining provisions shall not be affected. In place of the invalid or unenforceable provision, a provision shall apply that comes closest to the economic purpose of the invalid or unenforceable provision.

12.4 Norman may transfer rights and obligations under this contract in whole or in part to third parties, provided that this does not materially impair the provision of services.

Annex A. Model withdrawal form

(Complete and return this form only if you wish to withdraw from the contract.)

To Norman AI GmbH, Kolonnenstr. 8, 10827 Berlin, Germany, support@norman.finance:

I/We (*) hereby give notice that I/We (*) withdraw from my/our (*) contract for the provision of the following service (*) / the supply of the following digital content (*)

Ordered on (*) / received on (*)
Name of consumer(s)
Address of consumer(s)
Signature of consumer(s) (only if this form is notified on paper)
Date

(*) Delete as appropriate.

Annex B. Referral rewards and promotions

B.1 Scope. This annex governs referral rewards and other cash promotions that Norman offers to its own customers. Participation is voluntary. It does not cover Norman's affiliate programme for external partners, which is governed by separate terms.

B.2 Who can take part. Active Norman customers may take part. Excluded are Norman employees and members of their household, referrals of a person or business already registered with Norman under any other email address or alias, and referrals of the Customer's own further accounts.

B.3 When a reward is earned. A referral is qualified once the referred person has signed up through the Customer's personal referral link and has paid for a Norman plan or a one-time service. Norman confirms each qualified referral before payout.

B.4 Amount. The current reward amounts and any promotion-specific conditions are published on the referral page in the App. Norman may change them for future referrals at any time. Referrals already confirmed as qualified are not affected.

B.5 Payout. Norman pays rewards by bank transfer to the account named by the Customer. Customers who take part in the exercise of their trade, business, or profession are paid against a proper invoice; Norman pays within 30 days of receiving an invoice that meets the requirements of § 14 UStG. Private individuals are paid against a payment request stating their name, address, and bank details.

B.6 Taxes. Business customers must invoice the reward with value added tax unless the small-business rule under § 19 UStG applies. Rewards paid to private individuals are other income within the meaning of § 22 no. 3 EStG; the recipient must declare them once their total other income for the calendar year reaches 256 euros. Norman withholds no tax.

B.7 Reversal. If the referred person's payment is reversed, refunded, or withdrawn under section 8, the reward is not earned. A reward already paid may be reclaimed or offset against future rewards.

B.8 Changes and end of a programme. Norman may change, suspend, or end a referral programme or promotion at any time with effect for the future. Rewards already confirmed as qualified are still paid.

B.9 Misuse. Norman may refuse or reclaim a reward where a referral rests on false information, self-referral, automated sign-ups, or other misuse.