CARE AGREEMENT

(VAT-exempt version – valid for every booking confirmed via the CAIR platform)

Version 1.1 — As of: March 2026

1. Contracting Parties

Upon completion of a booking on the CAIR platform, an agreement is formed between:

the caregiver or the deploying agency, whose identity, legal form, address, and tax details are set out in the profile maintained on the CAIR platform and are clearly displayed to the client during the booking process prior to conclusion of the agreement,

— hereinafter referred to as "Caregiver" or "Agency" —

and the client or the person receiving care, whose details are set out in the user profile maintained on the CAIR platform,

— hereinafter referred to as "Client" —

CAIR is not a party to this agreement but provides exclusively the technical brokerage and payment infrastructure. This agreement is supplemented by the Terms of Use of the CAIR platform and the Payment Terms of the CAIR platform, each in the version applicable at the time of booking, available at cair-app.com/terms and cair-app.com/payment-terms.

2. Digital Conclusion of Agreement

2.1 Formation of the Agreement

This agreement is concluded by a digital confirmation action in the user interface of the CAIR app. The Client submits a binding declaration of intent by confirming, during the booking process on the final order page — on which the contracting party, scope of services, deployment period, and total price are displayed once more in a clear overview — by clicking the booking button. Without this final confirmation, no agreement is formed.

2.2 Display of Contracting Parties

Prior to completing the booking, the Client is clearly shown in the CAIR app user interface with whom the agreement is being concluded — i.e., whether this is a self-employed caregiver or a deploying agency. The displayed party is the sole contracting partner of the Client.

2.3 Documentation

The date, time, and version of the agreement at the time of conclusion are recorded technically. A copy of this agreement as well as the booking confirmation are made permanently available to the Client after conclusion in the CAIR app user interface.

2.4 Right of Withdrawal

The Client has a statutory right of withdrawal of 14 days from the conclusion of the agreement. The right of withdrawal expires if, at the Client's explicit request, the first arrival of a caregiver takes place before the expiry of the withdrawal period and the Client has expressly agreed to this during the booking process. Details will be communicated to the Client separately during the booking process on the CAIR platform.

3. Subject Matter of the Agreement

The subject matter of this agreement is the provision of care, relief, and support services in a domestic environment. These may include in particular:

1. Care services as defined by SGB XI (Social Code Book XI), in particular

Assistance with basic personal care (e.g., personal hygiene, nutrition, mobility),
Care-related support measures (e.g., support for persons with dementia, daily structuring),
Domestic care provision within the scope of a care need.

2. General care and everyday assistance services that do not necessarily constitute care services under SGB XI, in particular

General household activities (e.g., cleaning, shopping, cooking),
Accompaniment on outings, appointments, and leisure activities,
General social care and companionship.

Medical or treatment nursing services reserved for qualified nursing personnel are not part of this agreement.

The exact scope of services results from the caregiver's profile on the CAIR platform, the booking confirmation, and the agreed deployment times.

4. Employment Status of the Caregiver

The employment status results from the details maintained on the CAIR platform at the time of booking and is displayed to the Client during the booking process. It forms part of the booking confirmation. The caregiver may be engaged in one of the following forms:

(a) Employment relationship

The caregiver is an employee of an outpatient service, social welfare organization, or licensed care facility. The employer bears responsibility for taxes and social security contributions, occupational health and safety, and lawful employment.

(b) Deployment by an agency or facility

The caregiver is deployed by an agency or facility. By deploying the caregiver, the deploying entity confirms proper employment and the authorization to provide the offered services. It bears sole responsibility for compliance with employment law, social security law, and tax law regarding the employment relationships.

(c) Self-employed activity

The caregiver provides services as a self-employed person and is independently responsible for taxes, social insurance, and the organization of their activity.

(d) Principle of entrepreneurial independence

To safeguard the legal requirements of the freedom to provide services pursuant to Art. 56 TFEU and to avoid unlawful bogus self-employment (Scheinselbstständigkeit), the following applies:

The Client shall not draw up duty rosters or leisure schedules for the caregiver.
The Client shall not issue direct instructions to the caregiver in the sense of an employment law right of direction.
The Client shall not integrate the caregiver into their own operational workflows.

The coordination of service delivery takes place exclusively within the framework of the service parameters agreed on the CAIR platform and in consultation with the caregiver or the deploying agency.

5. Tax Classification and Recognition

The caregiver or agency is an entrepreneur within the meaning of VAT law and independently decides whether the services provided are to be invoiced as VAT-exempt or VAT-taxable.

A VAT exemption may in particular apply pursuant to § 4 No. 16 UStG (German VAT Act), § 4 No. 18 UStG, §§ 45a–45c SGB XI, and Art. 132(1)(g) of the VAT Directive (Council Directive 2006/112/EC), provided the respective statutory requirements are met.

The parties acknowledge that a VAT exemption can only apply to care services within the meaning of SGB XI. Purely domestic activities or general everyday assistance without a care-related connection may be subject to VAT.

The caregiver confirms hypothetical eligibility to conclude a supply agreement with care funds pursuant to § 77(1) sentence 1 SGB XI (within the meaning of the Federal Fiscal Court (BFH) case law, case reference V R 13/14), insofar as care services under SGB XI are provided, and undertakes to submit appropriate evidence upon request.

Where the requirements for VAT exemption are met, invoicing shall be carried out without VAT with the following notice:

"VAT-exempt care service pursuant to Art. 132(1)(g) of the VAT Directive in conjunction with § 4 No. 16 UStG and SGB XI."

Where the requirements are not met, invoicing shall be carried out plus statutory VAT, or where applicable under other exemption provisions (e.g., the small business regulation pursuant to § 19 UStG).

CAIR does not make any independent tax assessment and does not provide tax advice. Tax responsibility lies exclusively with the caregiver.

6. Platform Reporting Obligations (DAC7 / PStTG)

To the extent that CAIR is obligated under the Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz, PStTG) of 20 December 2022 and the EU Directive 2021/514/EU (DAC7) to report information about providers active on the platform to the competent tax authorities, the Client acknowledges that CAIR may transmit corresponding data of the caregiver or agency — in particular remuneration data from bookings processed via the platform — to the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) to the extent required by law.

Tax responsibility for the correct declaration of income earned remains exclusively with the caregiver or agency. CAIR does not provide tax advice and assumes no liability for the tax classification of services rendered.

7. Service Delivery

The caregiver carries out the agreed services with professional diligence, independently, and in accordance with recognized standards for care and support services. The caregiver independently decides on the organization, nature, and sequence of activities within the agreed scope of services.

Upon a substantiated request by the Client, CAIR will arrange a replacement of the caregiver or deploying agency. The Client must communicate the request along with the reasons via the CAIR platform. CAIR will arrange a suitable replacement caregiver within up to 14 days of becoming aware of the substantiated request. The Client's payment obligation remains unaffected for the transition period.

8. Working Hours and Rest Periods

Care is not provided around the clock but within clearly regulated working hours with binding rest periods.

Weekly working hours: Regular working hours amount to a maximum of 40 hours per week, generally within a daily time window of 09:00 to 17:00. Overtime is only permissible if expressly agreed upon and remunerated accordingly.

Breaks: The caregiver is entitled to at least 60 minutes of break per working day. Break times do not count as working time.

Rest periods and time off: Following the completion of daily work, an uninterrupted rest period of at least eleven hours shall be granted. The caregiver is entitled to one day off per week; alternatively, an equivalent time-off arrangement may be agreed upon by mutual consent.

Nighttime care: Between 22:00 and 06:30, there is no obligation to provide services as a rule. Nighttime deployments shall only take place upon express agreement and are to be remunerated separately.

Principle of limited responsibility: The caregiver does not assume sole around-the-clock care. Care is part of a coordinated support and care concept.

9. Obligations of the Client

The Client undertakes in particular:

To provide a safe and hygienic working environment,
To provide cost-free, lockable, clean accommodation with access to kitchen and sanitary facilities,
To provide adequate meals for the caregiver during the deployment,
To ensure respectful, non-discriminatory treatment,
To provide all relevant information about the person receiving care (in particular regarding care grade, state of health, risks),
Upon request, to provide details and evidence of care dependency (e.g., notification of care grade (Pflegegrad)),
To organize travel to and from the place of deployment, if agreed,
To refrain from issuing direct instructions to the caregiver and from drawing up duty rosters or leisure schedules (cf. § 4(d)).

10. Unacceptable Accommodation

If the accommodation provided does not meet the minimum requirements set out in § 9 — in particular with regard to cleanliness, lockability, access to sanitary facilities, or safety — the caregiver is entitled to report this to CAIR immediately via the platform.

CAIR will then request the Client in writing to remedy the deficiencies within 48 hours. If no remedy is provided within this period, the caregiver or deploying agency is entitled to terminate the agreement for good cause (außerordentliches Kündigungsrecht aus wichtigem Grund). In this case, the Client shall bear the caregiver's proven return travel costs. Further claims for damages remain unaffected.

11. Interruption of Care

A temporary interruption of the booking is possible following prior written agreement and may amount to up to 6 weeks per year. A flat fee is due for increased administration and travel costs, the amount of which is set out in the terms and conditions published on the CAIR platform.

A temporary absence of the person receiving care from the place of service delivery (e.g., due to a hospital stay) of up to 14 days does not affect the subject matter of the agreement or the payment obligation. The Client is obligated to pay the agreed remuneration for this period. If the absence exceeds 14 days, the interruption provisions of paragraph 1 apply accordingly.

If care is not resumed after the agreed interruption, the caregiver or deploying agency is entitled to terminate the booking in compliance with the ordinary notice period.

12. Sickness Absence of the Caregiver

If the caregiver falls ill during an active deployment and is temporarily unable to provide the agreed services, they must notify CAIR and the Client via the platform without delay — at the latest at the start of the regular deployment time.

In the event of an absence of up to 3 days, the Client's payment obligation is suspended for the period of absence. CAIR will endeavor during this time to find a short-term bridging solution without being obligated to do so.

In the event of an absence of more than 3 consecutive days, the following applies:

The deploying agency is obligated to provide a suitable replacement caregiver within 5 business days, provided this has been contractually agreed.
If no replacement can be provided, the Client's payment obligation is suspended for the entire duration of the absence.
The Client is entitled in this case to terminate the agreement for good cause, provided the absence exceeds an uninterrupted duration of 14 days.

The caregiver bears responsibility for timely notification. In the event of culpably delayed notification, the Client may claim additional costs incurred (e.g., for short-notice external care).

13. Non-Solicitation and Non-Circumvention

The Client undertakes not to employ, engage, or refer the caregiver placed via the CAIR platform as well as the deploying agency, either directly or indirectly through third parties, within 24 months after the end of the booking.

In the event of a breach of this obligation, a contractual penalty of €5,000 shall be payable to the caregiver or deploying agency. Further claims for damages remain unaffected.

14. Cancellation and Early Termination Fee

For the cancellation of a confirmed booking by the Client prior to commencement of service delivery, the following fees apply:

Free of charge if cancelled more than 30 days before the booking start date.
10% of the agreed booking amount if cancelled between 7 and 30 days before the booking start date.
30% of the agreed booking amount if cancelled less than 7 days before the booking start date.

The applicable cancellation terms are transparently displayed to the Client during the booking process on the CAIR platform and form part of the booking confirmation.

If the booking is terminated by the Client within 40 days of the commencement of service delivery, a flat early termination fee is due, the amount of which is set out in the terms and conditions published on the CAIR platform. This flat fee covers travel costs and increased initial costs of the caregiver or deploying agency.

The same applies if the booking is terminated within 40 days due to gross negligence on the part of the Client, in particular in the event of endangering the physical integrity of the caregiver. The death of the person receiving care is exempted. The amount due is payable within 7 days of the booking end date.

15. Cooperation of the Caregiver and Documentation on the CAIR Platform

The caregiver undertakes to maintain accurate and up-to-date information on the CAIR platform at all times, in particular regarding qualifications and training, professional experience, nature of services offered (care services under SGB XI vs. general care/household services), their status (employed, deployed, self-employed), and their tax classification (e.g., use of VAT exemption, small business status).

The caregiver agrees that this information may be stored in the context of contract and invoice documentation as well as the reporting obligations pursuant to § 6 and may be evidenced if required.

The caregiver confirms that they independently assess the VAT treatment of their services and obtain expert advice (e.g., from a tax advisor) where necessary.

16. Remuneration and Payment Processing

The remuneration results from the price published on the CAIR platform or the remuneration agreed during the booking process. Travel costs incurred as well as any surcharges or special remuneration are transparently disclosed to the Client during the booking process and form part of the booking confirmation.

Payment processing, payment dates, accepted payment methods, and the handling of chargebacks and cancellations are governed exclusively by the Payment Terms of the CAIR platform in the version applicable at the time of booking, available at cair-app.com/payment-terms, which are hereby expressly incorporated into this agreement.

CAIR is entitled to receive payments on behalf of and for the account of the caregiver and to forward these to the caregiver, to the extent provided for in the Payment Terms.

17. Liability

Liability is governed by statutory provisions. No limitation of liability exists for damages to life, body, or health.

CAIR assumes no liability for the care services owed under this agreement, as CAIR is not a party to this agreement.

The liability of the caregiver or deploying agency is excluded for damages caused by independent decisions of the caregiver without influence of the deploying agency, minor damage caused in everyday household management despite reasonable care, defects that already existed at the time of handover, normal wear and tear of furnishings and premises, instructions from the Client or third parties, and force majeure.

The deploying agency confirms that its caregivers are covered by professional liability insurance (Betriebshaftpflichtversicherung) and are duly enrolled in social security and health insurance.

18. Data Protection

The parties process personal data exclusively for the performance of this agreement in accordance with the GDPR and § 67b SGB X. For data processed via the CAIR platform, the Privacy Policy of CAIR, available at cair-app.com/privacy, applies additionally.

19. Duration of Agreement and Termination

The agreement applies for the period agreed during the booking process. The minimum contract duration is 2 months from the commencement of service delivery, unless a different duration has been agreed during the booking process.

For ongoing care, ordinary termination is possible with a notice period of 14 days.

In the event of the death of the person receiving care, the agreement ends 7 days after the occurrence of death. Remuneration is owed for this period regardless of the caregiver's presence. If death occurs in the first month of service delivery, a payment obligation of 14 days applies together with a flat travel cost allowance in accordance with the terms and conditions published on the CAIR platform.

The right to terminate for good cause remains unaffected.

20. Final Provisions

Amendments and supplements to this agreement require the written form (e.g., email or digital confirmation via the CAIR platform).
Should any provision of this agreement be or become invalid, the remainder of the agreement shall remain in full force and effect.
The law of the state in which care is provided shall apply.
This agreement is supplemented by the Terms of Use of the CAIR platform (cair-app.com/terms) and the Payment Terms of the CAIR platform (cair-app.com/payment-terms).

21. Notice (not part of the agreement)

This agreement does not automatically create a VAT exemption. Tax-exempt status depends on the actual nature of the activity, the qualifications of the caregiver, their organization, and the applicable law at the relevant time. The caregiver bears tax responsibility for their revenues.

Live-in Care Contracts