1. General information and scope of application
1.1. These General Terms and Conditions (hereinafter referred to as ‘GTC’) apply to all services provided by the trust and tax consulting company Fidinter Treuhand AG and the auditing company Fidinter AG (both hereinafter referred to as ‘Fidinter’) for their clients, unless otherwise required by law in individual cases (in particular with regard to the performance of statutory audit activities) or unless otherwise expressly agreed in writing by the parties.
These GTC are only applicable insofar as Fidinter has not agreed otherwise with its clients (e.g. in a mandate agreement, the general terms and conditions of use and data protection or, for example, in connection with Abacus, for which the separate ‘Terms of Use for Software-as-a-Service’ apply). In the event of any contradictions between the mandate agreement, Fidinter’s general terms and conditions of use and data protection when using Abacus, these GTC and a power of attorney granted by the client, the documents shall be authoritative in the order listed above.
By commissioning/collaborating with Fidinter, clients accept these General Terms and Conditions and instruct Fidinter to process certain data for the respective services. As a result, clients also accept the Data Processing Agreement (hereinafter referred to as ‘DPA’), which is always available on the Fidinter website, as an integral part of these GTC and the client relationship. The DPA shall also be deemed to have been concluded between the parties unless otherwise expressly agreed in writing between the parties.
2. General content of the mandate agreement
2.1. The subject matter of the agreement is the activities agreed upon in each individual case and to be performed by Fidinter. Fidinter does not guarantee the occurrence of certain economic or other consequences. For this reason, Fidinter cannot make any statements in the form of expectations, forecasts or recommendations in the sense of a guarantee regarding the occurrence of corresponding circumstances, regardless of the provision of certain work results.
2.2. Delivery dates are considered general targets unless they have been expressly agreed as binding agreements.
2.3. Expert opinions, statements, presentations and similar documents are only binding once they have been legally signed (physically or electronically). In the case of other work results, the binding nature must be recorded in the same way in a corresponding final document. Interim reports and preliminary work results, the draft nature of which is expressly stated or is apparent from the circumstances, may differ significantly from the result and are therefore non-binding.
2.4. Fidinter may use the assistance of appropriate third parties to provide its services.
2.5. Subsequent additions to the scope of services shall be subject to a reasonable adjustment of the agreed fee.
2.6. Each mandate relationship is deemed to have been concluded with Fidinter, even if the client expressly or implicitly intends the mandate relationship to be managed by a specific person. This applies in particular – but is not limited to – cases where a power of attorney is issued in favour of a specific person.
3. Cooperation of the client
The client shall provide Fidinter with all information and documents necessary for the proper performance of the services in a timely manner without being specifically requested to do so. Fidinter may assume that the documents provided, the information given and the instructions issued are correct and complete.
4. Exchange of information and release from professional secrecy in the internal processing of information and communication
4.1. The parties undertake to maintain confidentiality regarding all confidential information that comes to their knowledge in connection with the receipt or provision of services within the scope of the contractual relationship. All data relating to facts, methods and knowledge that are not generally known or publicly accessible, at least in their specific application within the framework of the contractual relationship, shall be deemed confidential. This does not apply to the disclosure of confidential information for the necessary protection of legitimate interests, provided that the respective third parties are subject to an equivalent obligation of confidentiality. Furthermore, a party may disclose confidential information if it is obliged to do so or has been instructed to do so by a court or public authority. If a party is obliged to disclose information by a court or public authority, it shall notify the other party of these legal requirements prior to disclosure, unless there is an official prohibition on disclosing this information to the other party.
The obligation to maintain confidentiality shall continue beyond the termination of the contractual relationship. The above obligation shall not prevent Fidinter from executing the same or similar orders for other clients while maintaining confidentiality. The client acknowledges and approves the internal processing of confidential information by other persons employed by Fidinter within the scope of the order placed.
4.2. The parties may use electronic media such as telephone, data platforms and e-mail for their communication within the framework of the contractual relationship. During electronic transmission, data may be intercepted, destroyed, manipulated, or otherwise adversely affected, or may be lost for other reasons and arrive late or incomplete. Each party is therefore responsible for taking appropriate precautions to ensure error-free transmission and receipt, as well as for detecting elements that are deficient in terms of content or technology.
Unless expressly instructed otherwise in writing, the client agrees that Fidinter may use unencrypted electronic means to communicate with the client or third parties regarding the client’s affairs. The client acknowledges that communication via electronic means, such as email or internet-based applications, involves risks. In particular, there is a risk that third parties may gain knowledge of the content of communications, that the content of such communications may be infected with computer viruses, manipulated or corrupted, or that such communications may be misdelivered, delayed or not received. Fidinter is not liable for such risks where legally possible.
Fidinter instructs clients to conduct their own virus checks on all their systems, data and communication devices.
If required, Fidinter provides personal portal access for the exchange of information and documents. The client portal is operated on the IT infrastructure of a Fidinter subcontractor and is intended solely for data exchange and not for permanent data storage. It is the client’s responsibility to notify Fidinter of any necessary changes to access authorisations (e.g. staff leaving the client’s company).
4.3. Fidinter may process the information it receives, in particular clients’ personal data, using IT technology or have it processed by third parties or partner companies. This means that the information is also accessible to persons who perform system support and control functions as part of the processing process. Fidinter contractually ensures that the relevant persons are also subject to the obligation of confidentiality and meet the requirements of the applicable data protection law
5. Data protection
5.1. The careful handling of personal data, its protection against unauthorised access and its confidentiality are of paramount importance to Fidinter. The handling of personal data is described in detail in Fidinter’s Data Protection Policy (hereinafter referred to as ‘DPP’).
5.2. The client agrees that the Data Protection Policy (‘DPP’) and the Data Processing Agreement (‘DPA’) are deemed to have been read, understood and accepted and are to be regarded as an integral part of the contractual relationship. Unless otherwise agreed between the parties, the latest versions of the data protection agreement and order data processing agreement published and updated on the Fidinter website shall apply.
6. Fees and expenses
6.1. Fidinter determines its fees based on hourly rates according to function level and degree of difficulty. These are based on the level of responsibility, experience and knowledge.
The hourly rates announced are subject to adjustment in line with inflation. In addition, Fidinter reserves the right to adjust the hourly rates unilaterally at any time.
If a flat fee has been agreed, this shall only cover the ordinary work within the scope of the order placed. Any additional expenses shall be invoiced separately. The services rendered shall be invoiced periodically at the usual rates charged by the mandated parties..
6.2. Expenses and other outlays (e.g. for copies, postage) are not included in the fee and will be invoiced to the client at the actual costs or at standard flat rates customary in the branch, unless otherwise agreed in the order confirmation.
6.3. All quotations are based on estimates of the scope of work required and are prepared based on the information provided by the client. They are therefore not binding for the final calculation of the fee. Quotations and other information regarding fees or expenses are exclusive of value added tax.
6.4. Fidinter may request advance payments for fees and expenses and send interim invoices, either one-off or regular, for work already performed and expenses already incurred. If an advance payment or interim invoice is requested, Fidinter may make the performance of further work contingent upon full payment of the amounts claimed.
6.5. Invoices for fees and expense accounts are payable within 30 days to the account specified by Fidinter. Any transfer fees/costs and potential negative foreign currency effects for Fidinter shall be borne by the client.
6.6. If an invoice is not paid within the specified period, the client shall be deemed to be in default without further notice. In addition, Fidinter reserves the right to discontinue its activities for this or any other mandate of the client. Actions taken by Fidinter in connection with the enforcement of the payment claim shall be invoiced to the client at the usual hourly rates of the persons commissioned to do so.
7. Legal liability
Fidinter shall only be liable for intentional or grossly negligent breaches of its obligations. Liability for negligent breaches of its obligations shall be limited to a maximum of three times the fee for the order in question, to the extent permitted by law.
The client agrees that any liability claims shall be directed solely against Fidinter. The client hereby declares that they will not initiate any legal action or proceedings and waives any corresponding claims against employees, consultants, lawyers, partners or other persons associated with Fidinter.
8. Guarantee
If the production of a work within the meaning of Art. 363 Swiss Code of Obligations (SCO) has been agreed, the client is entitled to have any faults corrected by Fidinter. If the corrective work fails, the client may demand a reduction in price or withdrawal from the contract. If further claims for damages exist, clause 7 shall apply.
9. Termination of the contract and its consequences
9.1. The contract may be terminated by either party at any time in writing with immediate effect or on the expiry of a specific date, unless otherwise agreed in writing.
9.2. In the event of termination on a specific date, the client shall pay for the services rendered up to the date of termination of the contract based on the actual hours worked and the applicable hourly rates plus any expenses incurred. In addition, Fidinter shall be held fully indemnified by the client.
10. File archiving, safekeeping of assets and accountability
10.1. During the performance of the mandate, Fidinter may receive and hold the client’s (original) files (both physical and electronic) and assets. Entrusted assets will only be held in special custody or insured if the client requests this in writing and is prepared to bear any costs incurred as a result.
10.2. Upon termination of the mandate, the client is entitled to the return of all files provided to the agent. The client agrees that the agent may independently destroy all documents handed over to it after expiry of the statutory storage period and without prior notice.
10.3. The client may request Fidinter to provide an explanation of the work performed and the results of the work at any time. The first request for an explanation of a specific issue is free of fee. For all further requests, Fidinter is entitled to invoice the expenses incurred in providing the explanation.
11. Final clauses
11.1. The parties may not assign or transfer the rights and obligations arising from this agreement without the consent of the other party.
11.2. Fidinter reserves the right to modify the General Terms and Conditions unilaterally at any time and without prior notice. The current version of the General Terms and Conditions published on the Fidinter website shall apply. Subsequent amendments or additions to these General Terms and Conditions shall become part of the contract if the client does not object within 30 days of becoming aware of the amended terms and conditions.
11.3. Should any clause or part of a clause in this agreement be declared void, unlawful or invalid by a court or competent authority, this shall not affect the other clauses. These other clauses shall remain binding and applicable. The void, unlawful or ineffective provision shall be replaced by a provision that comes as close as possible to the economic purpose pursued by the previous provision.
12. Applicable law and place of jurisdiction
12.1. This contract is governed by Swiss law.
12.2. The responsible court at the registered office of Fidinter (currently Zurich) shall have exclusive jurisdiction over all disputes relating to this contract.
Last change: January 2026