Disclaimer: Cello takes the tax treatment for end-users very seriously and provides country-specific information. Taxes are a complex subject. Your tax obligations may vary depending on your particular circumstances. The following information may only provide an initial guide and are not exhaustive. We therefore strongly ****recommend that you learn more about your obligations or consult a tax advisor for more specific information.

Being located in Germany and using Cello, a Referral User (Users that use the Cello Platform to participate in a referral program by referring the Customer's SaaS products to their network) needs to be aware of the following tax regulations.

Definitions

Recipient vs. Supplier

• Recipient

• Supplier

Since you are in this case the supplier by conducting a referral and receiving a payment, you are responsible for tax claims. This does not incline a lot of effort from your end. Cello gives you information on how to claim different taxes like direct taxes (e.g. personal income tax), or indirect taxes (e.g. Value Added Tax (VAT)).

Business vs. Private

As a Referral User in Germany you are either a

• Private Individual
• Small business that do not collects VAT (USt-IdNr.) (”Kleinunternehmer”)
• Business that collects VAT

Tax Treatment

In the following we provide examples of Referral User’s tax treatment depending on their legal form.