AGB

Preamble

This Terms of Service Agreement (the “Agreement”) is a legally binding contract that shall
govern our relationship with our users and others who may interact or interface with Waltio
Company (the “Company”) and our websites waltio.com and tax.waltio.com (the “Site).

The Company provides users with software hosted remotely and made available via the
Internet as well as the associated technical support. The software aims at allowing the user
to gather all his transactions made in cryptocurrencies and to fulfill his tax obligations.

The main objective of the software is to allow users to gather all their transactions related to
cryptocurrencies and fulfill their relevant tax obligations according to their local fiscal
residence.

Waltio doesn’t designate an accounting service within the meaning of the French law of
January 17, 1948 and the decree of July 19, 1948. Current regulations do not allow the
Company to provide tax or financial advice or any other support that could be assimilated to
the practice of law.

Waltio’s support is limited to technical assistance for the use of its solution. The Company
tries to not confuse users between its services and services that are similar to the practice of
law, which the Company does not offer.

Users shouldn’t be confused between Waltio’s services and services similar to the practice
of law, which the Company does not offer.

Article 1 – Purpose

The purpose of the Site is to make available to any user of the Site („the User“) the services
listed in Article 2 (the „Services“).

The present Terms are addressed to all Users and are intended to define the terms and
conditions for the provision and use of the Site and the Services offered by the Site.

The acceptance of these terms is formalized during the creation of a user account.

By accepting these terms, the User agrees to receive communications for informational
purposes from the Company. The User may revoke their consent at any time by following the
unsubscribe links provided in the communications or by accessing their User profile.

This acceptance can only be full and complete. Any conditional acceptance is considered
null and void.

The User who does not agree with these Terms and Conditions must not use the Services.

Article 2 – Services

2.1. Purpose of the Services

The Company provides Users with an online platform designed to centralize, analyze, and
monitor their digital asset transactions, in particular for reporting and tax compliance
purposes.

2.2. Plans and Pricing

The Services are offered under various plans and options, the features and prices of which
are described on the dedicated page of the Website, available at the following
address:https://www.waltio.com/pricing-2/

The information published on this page specifies, in particular, the functional scope of each
plan, any applicable limitations, and the corresponding cost.

2.3. Changes and Updates

The Company may, at any time, add, modify, or discontinue any Services, plans, features, or
options. Such changes shall become binding upon publication of the updated information on
the aforementioned “Plans” page and, where applicable, in accordance with the provisions of
Article 4 relating to the notification of pricing changes.

2.4. Support and Exclusions

Depending on the selected plan, access to the platform may include technical support and/or
additional services, the scope of which is described on the “Plans” page. The Company does
not provide legal, tax, or financial advice.

2.5. Additional Services

Supplementary services may be offered in addition to a standard plan (hereinafter the
“Additional Services”).

These Services cannot be subscribed to independently from a primary plan. They are
deemed to form part of the overall subscription and are renewed annually under the pricing
conditions in force as displayed on the following page: https://www.waltio.com/pricing-2/.

Depending on the case, such Services may include, among others:
– personalized support provided by an expert,
– a manual review or verification of the account,
– full handling of the file (“full service”).

The content, delivery timelines, and specific terms applicable to these Services are
described on the “Plans” page of the Website.

The User is informed that these Services are intended solely to ensure the technical
accuracy and consistency of the tax report and do not constitute accounting, tax advisory, or
financial advisory services.

The User remains solely responsible towards the tax authorities, and the Company shall not
be held liable in this respect.

If an Additional Service is subscribed to less than four (4) weeks prior to the applicable tax
filing deadline, the Company does not guarantee completion of the Service before such
deadline.

No refund shall be granted on this basis.

Article 3 – Access to the Site and Services

Article 4 – Price

The price of the Services is listed on the Site.
The paying Services’ formulas are proposed to users and are subject to the acceptance of a
tacitly renewable season subscription that can be canceled by the User from his customer
space.

Unless otherwise stated, prices are expressed in euros and include all French taxes.
The Company reserves the right, at its own discretion and according to the terms and
conditions of which it will be the sole judge, to propose promotional offers or price
reductions.

4.1 Price Review

The price of the Services may be revised by the Company at any time, at its entire will. The
User will be informed of such changes by the Company by email at least one month before
the new prices come into effect.

The User who doesn’t accept the new prices must terminate his use of the Services in
accordance with the terms and conditions set forth in Article 3. Otherwise, the User will be
deemed to have accepted the new prices.

4.2 Invoicing and payment terms

The Services are subject to invoices that are communicated to the User by any useful
means. The price payment method of the Services are described on the site or on the
quotation.

The User is free to choose the method of payment that suits him/her.

Secure payment by direct debit using the User’s credit card number: The direct debit is
implemented by the payment provider designated on the site, which alone retains the User’s
bank details for this purpose.

The Company uses the resources of a payment provider to ensure the quality and security of
online payment. The Company uses the company Stripe whose privacy policy is available
here. The payment service provider collects Personal Data concerning your means of
payment (credit card number, expiry date of the credit card, visual cryptogram etc.) during an
online payment. Waltio Company doesn’t keep any bank details.

Secure payment by cryptocurrency: The User can choose the payment method „Payment by
crypto“ by CoinBase or by sending cryptocurrency directly. The User is redirected to the
secure crypto payment interface to send the payment to the Company’s digital wallet
address. Cryptocurrency payment does not give access to the Subscription provided in
Article 5.

Payment by cryptocurrency is irrevocable. Only the cryptocurrencies mentioned at the time
of payment are accepted by the Company.

The User is responsible for the potential network transaction fees of the chosen
cryptocurrency.

The User is responsible for transferring the correct amount, the Company will not be able to
return a transaction with insufficient and incomplete amount at its network charges.
The Company may refuse to deliver the Service if the full amount of the Service has not
been received in full.

The Company reserves the right to add or remove the ability to use a particular
cryptocurrency at any time by simply editing the payment page.

The exchange rate of the cryptocurrency to the Euro currency shall be the one effective at
the time of payment by the User to the Company.

The User guarantees to the Company that he/she has the necessary authorizations to use
the chosen payment method. The User undertakes to take the necessary steps to ensure
that the full price of the Services can be collected.

4.3 Payment incidents

The User is informed and expressly accepts that any delay in payment of all or part of an
amount due on its due date will automatically lead, without prior notice, to :
-the forfeiture of all payment due by the User and their immediate payment ;
-the immediate suspension of the Services in progress until full payment of all amounts due
by the User ;
-the invoicing to the benefit of the Company of a late payment interest at the rate of 2 (two)
times the legal interest rate, based on the amount of the totality of the sums due by the User.

4.4 Refund Policy

A refund may be requested by the User if two (2) cumulative conditions are met:
– No upload of tax documents;
– Maximum delay of seven (7) days between subscription to the Subscription and the
refund request.

Regarding Additional Services:
A refund may be requested due to the absence of deliverables within a period of two (2)
months from the subscription to the Service.

A refund may also occur at the initiative of the Company for various reasons:
– Poor quality of imported data;
– Absence or inadequacy of imported data;
– Technical constraints related to the impossibility of supporting a platform or a type of
operation;
– A significant number of operations that cannot be supported;
– Operations involving delisted or nonexistent assets;
– Inability to meet specified deadlines due to a substantial and exceptional workload or
the complexity of the User’s account.

This list is not exhaustive. In general, the refund of the service may occur at the discretion of
the Company without the need to provide justification.

Article 5 – Commitment period and subscription

Paid services are offered through the commitment of a seasonal subscription, hereafter
referred to as „the Subscription,“ with automatic renewal.

Cryptocurrency payment does not grant access to the Subscription.

Additional Services, offered as supplements, are also subscribed to through a Subscription
and are dependent on the chosen Plan. The cancellation of the renewal of an Additional
Service also results in the effective cancellation of the standard subscription. The termination
of the subscription to a standard Plan subscribed with an Additional Service leads to the
termination of both the subscription and the Additional Service.

Services are accessible for the duration of the ongoing tax season from the subscription date
until the end of the season. The seasonality is renewed each year on October 1st.

The Agreement takes effect from the User’s subscription date.

The Subscription takes effect for a period running until the following October 1st. The
Subscription is then automatically renewed on October 1st for a duration of one year until the
new tax season.

The Company reserves the right to revise the amount of fees at each renewal, notifying the
User through any means and adhering to a 30-day notice period.

Any started period is billed in its entirety. Contract renewal is tacit and automatic, unless
terminated by the User following the provisions outlined herein. The User can terminate the
Subscription without any notice.

In case of termination, the Company will cease future withdrawals. In no case does
termination release the User from the obligation to pay any amounts that may be due to the
Company for the period preceding the effective date of termination.

A renewal information notice will be provided in accordance with the provisions of Article
L.215-1 of the french Consumer Code. After termination, the User will continue to have
access to the Services until the end of the ongoing tax season, i.e., until January 1st of the
following year.

Article 6 – Responsibilities and Obligations of the User

The User agrees to use the Services in accordance with the rules of use and technical
restrictions indicated on the Site and/or indicated by the Company.

Without prejudice to the other obligations set forth herein, the User agrees to comply with the
following obligations:
– The User is responsible for the proper completion of all administrative, fiscal and/or social
formalities and for all payments of contributions, taxes or duties of any kind that are
incumbent upon him/her, where applicable, in connection with his/her use of the Services.
The Company shall not be held liable in any way in this respect.
– The User acknowledges that he/she has read the characteristics and constraints of all the
Services, particularly the technical ones, on the site. He is responsible for his use of the
Services. The User is informed and accepts that the implementation of the Services requires
that he/she be connected to the Internet and that the quality of the Services depends directly
on this connection, for which he/she is solely responsible.
– The User is also responsible for the relationships he/she may establish with other Users and
for the information he/she communicates to them in the context of the Services. It is the
User’s responsibility to exercise due care and discretion in these relationships and
communications. The User also undertakes to respect the usual rules of politeness and
courtesy in his exchanges with the Company.
– The User agrees to make strictly personal use of the Services. Consequently, the User
shalln’t assign, grant or transfer all or part of his rights or obligations to a third party.
– The User agrees to provide the Company with all the information necessary for the proper
performance of the Services. The User agrees to regularly consult his Account and to take
note of all communications sent to him by the Company. He also agrees to cooperate
actively with the Company for the proper functioning of the Services.
– The User is solely responsible for the content of any kind (editorial, graphic, audiovisual or
other, including the name and/or image possibly chosen by the User to identify him/her on
the site) that he/she disseminates within the framework of the Services (the „Content“).
– The User guarantees to the Company that he/she has all the rights and authorizations
necessary for the distribution of this Content. The User undertakes to ensure that the said
Content is legal, does not infringe public order, public morality or the rights of third parties,
does not violate any legislative or regulatory provision and, more generally, is not likely to
give rise to any civil or criminal liability on the part of the Company.
– The User agrees, in his use of the Services, to respect the laws and regulations in force and
not to harm the rights of third parties or public order.
– The User is thus forbidden to distribute, in particular and without this list being exhaustive :
Pornographic, obscene, indecent, shocking or unsuitable for a family audience, defamatory,
insulting, violent, racist, xenophobic or revisionist Content, counterfeit Content, Content
damaging the image of a third party, Content that is untruthful, misleading or that proposes
or promotes illegal, fraudulent or deceptive activities, Content that is harmful to the computer
systems of third parties (such as viruses, worms, Trojans, etc. ), and more generally Content
that may infringe the rights of third parties or be prejudicial to third parties, in any manner or
form whatsoever.

In the event that the Company observes such a situation, it reserves the right to suspend or
even interrupt the provision of the Services, without prior notice and without the User being
able to claim any compensation or indemnity in this respect.

The User acknowledges that the Services offer an additional but not alternative solution to
the means he/she already uses to achieve the same objective and that this solution is not a
substitute for these other means.

The User undertakes to inform the Company as soon as possible by registered letter with
acknowledgement of receipt of any request, complaint, legal action, directly or indirectly
related to the Company.

Article 7 – Liability and Warranty of the Company

The Company undertakes to provide the Services diligently. It is being specified that it has
only an obligation of means, to the exclusion of any obligation of result, which the Users
expressly acknowledge and accept.

The Company does not offer any legal or tax advice. The Services and information shall in
no way be a substitute for consultation, diagnosis or advice and services offered by duly
authorized professionals in these matters.

The Company has no knowledge of the Content put online by the Users within the
framework of the Services, on which it does not perform any moderation, selection,
verification or control of any kind and with respect to which it acts only as a hosting provider.
Consequently, the Company cannot be held responsible for Content, the authors of which
are third parties, and any possible claim must be directed in the first place to the author of
the Content in question. Content that is prejudicial to a third party may be notified to the
Company in accordance with the terms and conditions set forth in Article 6 I 5 of french Law
No. 2004-575 of June 21, 2004 for confidence in the digital economy, with the Company
reserving the right to take the measures described in Article 10.

The Company shall not be held liable for any error, inaccuracy, approximation or omission in
any Information communicated by the User.

The Company shall not be responsible in the event of an adjustment by the tax authorities
following an erroneous declaration made on the basis of numbers or information obtained on
the Site or through the Services.

In the event that the Company’s liability is sought due to a User’s failure to comply with any
of his obligations under these Terms, the User shall be required to indemnify the Company
for any judgment against him, in addition to the costs, including procedural costs.
The Company declines all responsibility in case of possible loss of information accessible in
the User’s Personal Space, the User having to save a copy and not being able to claim any
compensation for this. The Company shall not be responsible for the accidental deletion of
the Information by the User.

The Company undertakes to carry out regular checks to verify the operation and accessibility
of the site. In this respect, the Company reserves the right to temporarily interrupt access to
the site for maintenance purposes. The Company shall not be held responsible for any
difficulties or temporary impossibility of accessing the site due to circumstances beyond its
control, force majeure, or due to disruptions in telecommunications networks.

In any event, the liability that may be incurred by the Company under the present terms is
expressly limited to direct damage suffered by the User.

Article 8 – Data protection

Link to our privacy policy: https://www.waltio.com/privacy-policy/

Article 9 – Right of withdrawal

The non-professional User has a right of withdrawal that can be exercised within fourteen
(14) days after the conclusion of the contract pursuant to the provisions of Article L. 221-18
of the Consumer Code.

However, in order to benefit from the immediate execution of the services offered by the
Company and, in particular, to receive the documents provided exclusively in digital format,
the User is invited to expressly waive his/her right of withdrawal, in accordance with the
provisions of Article L. 221-28 of the french Consumer Code. The User must inform the
Company of this and the tax report can only be delivered to him after a period of fourteen
days from the order.

Article 10 – Intellectual Property Rights

The systems, software, structures, infrastructures, databases and content of any kind (texts,
images, visuals, music, logos, brands, databases, etc.) used by the Company within the Site
are protected by all intellectual property rights or database producers‘ rights.

Any disassembly, decompilation, decryption, extraction, reuse, copying and more generally,
any act of reproduction, representation, distribution and use of any of these elements, in
whole or in part, without the authorization of the Company are strictly prohibited and may be
subject to legal action.

Article 11 – Penalties for non-compliance

In the event of a default of any of the provisions of these Terms or, more generally, a failure
of the laws and regulations by a User, the Company reserves the right to take any
appropriate action and in particular to:
-suspend or unsubscribe the access to the Services of the User, author of the violation or
infringement, or having participated in it,
-remove any content posted on the site,
-publish on the site any information message that the Company deems useful,
-notify any authority concerned,
-initiate any legal action.

It’s expressly provided that the suspension of access, whether temporary or definitive, does
not entitle the User or third parties to damages or compensation.

More generally, each party reserves the right to terminate at any time the contract relating to
the realization of the Services in case of non-compliance by the other party of any of its
obligations under these Terms, without prejudice to any damages that may be claimed from
the defaulting party.

Article 12 : Links and third-party sites

The Company shall in no way be held responsible for the technical availability of websites or
mobile applications operated by third parties (including its possible partners) to which the
User may have access through the site.

The Company assumes no responsibility for the content, advertising, products and/or
services available on such third-party websites and mobile applications, which are governed
by their own terms of use.

The Company is not responsible for the content produced by its Partners.

The Company is also not responsible for transactions between the User and any advertiser,
professional or merchant (including any of its partners) to which the User may be directed
through the site and shall not be a party to any disputes with such third parties concerning
the delivery of products and/or services, warranties, representations and other obligations of
any kind to which such third parties are bound.

Article 13 – Modifications

The Company reserves the right to modify at any time the present Terms.

The User will be informed of these modifications by any useful means within one month.
The User who doesn’t accept the modified general conditions must unsubscribe from the
Services in accordance with the procedures set out in Article 3.

Any User who uses the Services after the entry into force of the modified general conditions
is deemed to have accepted these modifications.

 Article 14 – Governing Law

The present general conditions are governed by French law.

In the event of a dispute between the Company and a User of a nationality other than
French, the dispute may be brought before the national judge of the defendant.

In the event of a dispute concerning the validity, interpretation and/or execution of these
general terms and conditions, the parties agree that the courts of Paris shall have exclusive
jurisdiction to rule on the matter, except in the case of mandatory procedural rules to the
contrary.

In the event of a translation of these terms and conditions into one or more languages, the
language of interpretation shall be the French language in the event of a contradiction or
dispute as to the meaning of a term or provision.

Update : November 2025