Terms of Service

Last updated: February 2026

1. Scope

These Terms of Service apply to the use of the Restio App ("App") and the website restio.io ("Website"), provided by Restio ("we", "us").

2. Service Description

Restio is an AI-powered app for recording, managing, and optimizing tax-relevant financial data for taxpayers in Germany. The App offers:

  • Expense and income tracking
  • Receipt capture via OCR (photo scan)
  • 7 specialized AI agents (Tax Expert, Financial Watchdog, Data Analyst, Intake Agent, Welcome Agent, Memory Agent, Router)
  • AI-powered tax refund estimates
  • Purchase decision calculator (deductibility and effective cost)
  • Finanzamt letter explanation (photo → plain-language explanation)
  • 24/7 monitoring of tax-relevant thresholds and deadlines (Guardian)
  • Visual reports and analytics
  • Fully bilingual (German and English)

3. Account Creation

3.1 Registration

  • You must be at least 16 years old
  • You must provide a valid email address
  • You are responsible for the security of your account

3.2 Account Security

  • Keep your credentials confidential
  • Notify us immediately of unauthorized access

4. Subscription and Pricing

4.1 Free Trial

  • 14 days of free access to all features
  • No credit card required for the trial
  • After the trial period, a subscription is required to continue using the App

4.2 Subscription

  • Monthly: €4.99 per month
  • Annual: €29.99 per year (equivalent to €2.50 per month)
  • Full access to all features and AI agents
  • Subscription auto-renews

4.3 Cancellation

  • Cancel anytime via the App Store / Google Play
  • Access remains until the end of the current billing period
  • No refunds for partial billing periods

4.4 Tax Deductibility

The cost of a Restio subscription is tax-deductible as an income-related expense (Werbungskosten) for employees or as a business expense (Betriebsausgaben) for the self-employed.

5. Usage Rules

You agree to:

  • Use the App only for legal purposes
  • Not provide false information
  • Not distribute harmful software
  • Respect the rights of third parties
  • Not use the AI features for purposes beyond the intended use

6. Intellectual Property

  • All rights to the App and Website remain with Restio
  • You receive a limited, non-transferable license to use
  • Copying, modifying, or reverse engineering is prohibited
  • Your entered data (expenses, receipts, etc.) remains your property

7. Limitation of Liability

7.1 No Tax Advice

IMPORTANT:

Restio does NOT provide tax advice within the meaning of the German Tax Advisory Act (Steuerberatungsgesetz). All information, guidance, calculations, and recommendations — including the AI-powered chat function, tax tips, depreciation calculations, purchase decision analyses, threshold monitoring, and refund estimates — are for general informational purposes only and do not constitute legally binding advice.

  • The 7 AI agents (particularly the "Tax Expert") use artificial intelligence to provide general tax information. This information may be incomplete, outdated, or inaccurate in individual cases.
  • The App does not prepare, review, or submit tax returns. It does not replace ELSTER, Taxfix, WISO, or comparable tax software.
  • The App does not replace consultation with a licensed tax advisor (Steuerberater), auditor, or attorney.
  • For complex matters (e.g., company formation, international tax law, tax audits, inheritance tax), we expressly recommend consulting a licensed tax advisor.
  • You bear sole responsibility for tax decisions you make based on information provided by the App.

7.2 Disclaimer

  • We are not liable for the accuracy, completeness, or timeliness of information and estimates provided
  • We are not liable for decisions based on App data or AI-generated recommendations
  • We are not liable for tax disadvantages arising from the use of the App
  • Maximum liability is limited to the subscription price for the current billing period

7.3 Warranty

The App is provided "as is". We do not guarantee uninterrupted availability.

8. Privacy

Your data is processed according to our Privacy Policy.

9. Changes

We may change these terms at any time. Material changes will be announced at least 30 days in advance via the App and email.

10. Termination

10.1 By You

You may delete your account at any time. Your data will be deleted in accordance with our Privacy Policy.

10.2 By Us

We may suspend your account for violations of these terms.

11. Applicable Law

German law applies. Place of jurisdiction is Germany.

12. Severability

If individual provisions are invalid, the validity of the remaining provisions remains unaffected.

13. Contact

For questions, contact us at:
info@restio.io

14. Special Notes for App Stores

Apple App Store

  • Subscription is billed to your Apple ID account
  • Auto-renewal can be disabled in account settings at least 24 hours before expiry
  • Apple is not responsible for the content or features of the App

Google Play Store

  • Subscription is billed to your Google account
  • Auto-renewal can be disabled in subscription settings