Terms and Conditions

I. General Provisions

  1. These General Terms and Conditions form an integral part of the contract concluded between the Client and LIBERTAS Treuhand GmbH ("LIBERTAS") and apply to any legal relationship arising from or in connection with it, including all follow-up instructions or mandates.

  2. The individual provisions of these GTC apply only to the extent that LIBERTAS has not agreed otherwise with the Client.

  3. LIBERTAS communicates by telephone or e-mail, i.e. via communication means that entail risks with regard to confidentiality and security. Upon request, encrypted data transmission can be provided.

  4. If clients generally or in individual cases do not consent to the transmission of information and documents by e-mail, prior notification is required. Otherwise, LIBERTAS assumes general consent to the use of these communication means.

  5. A mandate may be revoked at any time. This right also applies to LIBERTAS as the mandated party. Obligations arising from a revocation at an inopportune time remain reserved. Termination of the mandate does not release the Client from its obligation to pay for the work performed and the costs incurred prior to termination as well as the additional costs in connection with the proper handling and termination of its affairs.

  6. LIBERTAS is entitled to destroy the files created after ten years without further contact.

  7. If a mandate is granted by multiple clients, they are jointly and severally liable to LIBERTAS.

II. Client's Warranty

  1. The Client warrants that LIBERTAS receives all necessary information required for the timely fulfillment of the mandate. Without express instructions to the contrary, LIBERTAS will not verify or check the information transmitted to it by the Client or the Client's auxiliary persons.

III. Performance of Services by Employees

  1. Unless instructed otherwise, LIBERTAS is entitled to assign the performance of the mandate at its own discretion to professionally qualified and suitable partners or employees and to disclose client-specific data and information to such partners or employees.

IV. Engagement of External Specialists

  1. If a mandate requires the engagement of domestic or foreign external specialists, in particular if specialized knowledge is required, the Client shall be notified in advance by LIBERTAS, and the further procedure shall be agreed upon. The selection of specialists is made by the Client. LIBERTAS is happy to submit proposals for specialists to the Client to the best of its knowledge and belief. LIBERTAS assumes no liability for the selection and no warranty for the external specialists.

  2. As a rule, the Client concludes a separate contract with external specialists with separate invoicing. LIBERTAS coordinates the work of the external specialists and reviews their services and invoicing (plausibility check). Due to lack of specialized knowledge, LIBERTAS cannot assume any liability for detailed professional instructions and professional supervision in the specialized fields.

  3. If the external specialists are invoiced through LIBERTAS, they are deemed auxiliary persons. Any liability for auxiliary persons is excluded to the extent permitted by law. For selection, instruction and supervision, the liability limitations pursuant to clauses 34 and 37 apply accordingly.

  4. The Client agrees that in the context of engaging external specialists, data and information related to the mandate may be disclosed to the specialists.

V. Workload

  1. The required time expenditure is determined by the necessary work effort for the careful fulfillment of the mandate. Unless otherwise agreed between the parties, LIBERTAS is not bound to specific time specifications.

VI. Persons Authorized to Give Instructions

  1. The following are deemed authorized to give instructions vis-à-vis LIBERTAS:
    • the persons registered in the commercial register as authorized representatives (in particular managing directors with sole signature authority);
    • shareholders of the company, insofar as they represent or act on behalf of the company;
    • employees or other third parties, provided they have been authorized in writing (by e-mail, WhatsApp, SMS or similar) by one of the aforementioned persons to give instructions.
    LIBERTAS is entitled to refuse instructions from persons not authorized to give instructions.

VII. Remuneration

  1. Remuneration for services of LIBERTAS as well as for expenses and disbursements of LIBERTAS shall be invoiced in accordance with LIBERTAS's fee schedule.

  2. From the second reminder, LIBERTAS is entitled to charge reminder fees of CHF 30 each.

VIII. Termination

  1. Termination of the contractual relationship between the Client and LIBERTAS by LIBERTAS is generally possible at any time without setting a notice period in application of Art. 404 para. 1 OR. In particular, LIBERTAS is entitled to terminate the contractual relationship with the Client unilaterally and without notice in the event of default in payment by the Client.

  2. After termination of the contractual relationship, LIBERTAS shall, upon first request, surrender all data to the Client. LIBERTAS is entitled to irrevocably delete all data one month after termination of the contract.

IX. Confidentiality

  1. LIBERTAS is subject to professional confidentiality obligations. LIBERTAS treats all information received from the Client that is not generally known as confidential.

  2. Due to statutory provisions, court or official orders, LIBERTAS may be obliged to comply with certain disclosure obligations. Such obligations take precedence over professional and contractual confidentiality obligations.

X. Software

  1. LIBERTAS may provide clients with accounting, tax and auditing software (hereinafter "Software"). This software may be used by clients to upload data directly for further processing by LIBERTAS and/or to process data themselves on LIBERTAS's software systems.

  2. The software provided by LIBERTAS to the Client belongs to and remains the property of LIBERTAS or LIBERTAS's licensors.

  3. The Client receives the non-exclusive, non-transferable, time-limited for the duration of this contract, fee-based and revocable right to use the software. The Client may neither sublicense, sell, rent or transfer the software nor otherwise make it accessible to third parties in whole or in part.

  4. Any liability of LIBERTAS in connection with the use of the software by the Client is excluded. In particular, LIBERTAS is not liable for data loss or damage.

  5. The Client bears full and sole responsibility for data entered into the software by the Client and for preparatory work by the Client. LIBERTAS does not review such data and preparatory work by the Client (this concerns in particular independent bookings by clients when using accounting software and subsequent engagement of LIBERTAS for the preparation of the annual financial statements or continuation of accounting) – without instructions to the contrary from the Client.

  6. LIBERTAS is not liable for any damage incurred by the Client directly or indirectly through the use of the software provided by LIBERTAS.

XI. Data Protection

  1. The processing of personal data by LIBERTAS in the course of its business activities is governed by the relevant provisions of LIBERTAS's data protection declaration.

  2. LIBERTAS's data protection declaration is an integral part of these general terms and conditions and of the contractual relationship with LIBERTAS.

  3. In the course of providing services, LIBERTAS uses external IT service providers and cloud providers with servers in Switzerland and abroad and employs certain IT services as well as communication means that may involve data security risks (e.g. Zoom, Microsoft Teams, Microsoft Office 365). If the Client wishes special security measures for its data, it is the Client's responsibility to inform LIBERTAS accordingly.

  4. LIBERTAS may use artificial intelligence tools such as Grok (xAI) to support the execution and optimization of mandates. The processing of data by these tools is governed by the Privacy Policy of LIBERTAS and the respective third-party provider’s terms (see xAI Privacy Policy at https://x.ai/legal/privacy-policy). The Client acknowledges that data shared with such tools is subject to the provider’s data processing practices.

XII. Exclusivity and Know-how

  1. These GTC and all associated contracts do not establish any exclusivity rights for the contracting parties. LIBERTAS may handle identical or similar mandates for third parties.

  2. The clients of LIBERTAS benefit from the know-how (concepts, methods, ideas, formulations, templates, etc.) that LIBERTAS has built up in the course of its long-standing mandate work. The know-how developed in the mandates is not exclusive without a written agreement to the contrary and may also be used by LIBERTAS for other clients – subject to the confidentiality obligations.

XIII. Liability

  1. LIBERTAS is liable for the faithful, careful and conscientious execution of the commissioned mandates as set out below. LIBERTAS cannot provide any warranty or guarantee for the occurrence of certain economic events or consequences. Furthermore, LIBERTAS assumes no liability for tax and cost consequences arising from non-arm's length transactions or from tax avoidance. Any complaints must be notified promptly by the Client.

  2. Contractual and non-contractual liability for ordinary and slight negligence is excluded for all liability constellations (own conduct, selection, instruction and supervision of third parties, etc.).

  3. LIBERTAS is liable exclusively for the proven direct damage caused intentionally or by gross negligence.

  4. Consultations are provided exclusively for use and utilization by the Client and for the purpose of fulfilling the specific mandate. Without prior written consent from LIBERTAS, the Client may not use consultation results for other purposes or as a basis or disclose them to other persons.

  5. VAT declarations, tax returns and salary reports are prepared and submitted in the name of the Client; however, responsibility for the completeness and accuracy of the VAT declarations, tax returns and salary reports remains with the Client.

  6. If statutory or legal deadlines cannot be met because (i) the Client has not informed or has informed LIBERTAS late about the deadline, (ii) LIBERTAS does not receive the documents and/or information required to meet the deadline from the Client in good time or (iii) the Client fails to perform the required acts of cooperation, LIBERTAS cannot be held liable by the Client for damages arising from non-compliance with the deadline.

XIV. Entry into Force and Amendment

  1. These GTC enter into force on January 1, 2026.

  2. LIBERTAS is entitled to amend the GTC, whereby the new GTC must be brought to the Client's attention and its consent obtained.

XV. Applicable Law / Place of Jurisdiction

  1. Swiss substantive law applies to this contractual relationship.

  2. The exclusive place of jurisdiction is Zug for mandates concluded with LIBERTAS Treuhand GmbH.

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