General Terms and Conditions of Trust
Onaccounting AG
General Terms and Conditions: Treuhand
1. Scope
These general terms and conditions (“GTC”) regulate the rights and obligations of the contracting parties. Onaccounting AG reserves the right to change or add to the GTC at any time. The current GTC can be viewed at https://onaccounting.ch/allgemeine-geschaeftsbedingungen_treuhand/.
2. Scope and execution of the order
2.1. The scope of the services to be provided is determined by the customer's order. Any changes and/or additions to the contract and/or its components must be made in writing.
2.2. The parties recognise correspondence via email as being in writing.
2.3. The order will be carried out in accordance with the principles of proper professional conduct.
2.4. Facts stated by the Client, in particular figures, shall be assumed to be correct unless they are obviously incorrect.
2.5. The verification of the accuracy, completeness and correctness of the documents and figures provided, in particular the accounting and balance sheet, shall only be part of the order if this has been agreed in writing.
3. Data protection / confidentiality obligation / consent regarding data storage and data transfer
3.1. Onaccounting AG undertakes to maintain confidentiality regarding all facts that come to its knowledge in the context of the execution of the order and are not publicly accessible or are already known to it or that are made accessible to it by third parties who have legal knowledge of the facts and are not subject to any obligation of confidentiality in this regard, unless the client releases it from this obligation. The obligation of confidentiality continues even after the termination of the contractual relationship and also applies to third parties (see 4. Participation of third parties).
3.2. The client agrees that Onaccounting AG and the third parties it engages to provide the service may process and store information and data of the client and/or its employees (financial information and personal data) at home and abroad and releases Onaccounting AG, where applicable, from its duty of confidentiality. Onaccounting AG takes appropriate precautions with regard to confidentiality and data protection.
4. Participation of third parties
To carry out the order, Onaccounting AG is entitled (in consultation with the client) to involve employees, expert third parties and companies (right of substitution).
5. Correction of defects
The client is entitled to have any defects remedied. Onaccounting AG must be given the opportunity to remedy the defect.
6. Liability
6.1. Onaccounting AG is liable for its own negligence and for the negligence of its vicarious agents. Onaccounting AG is generally liable for the same level of care as the employee in an employment relationship (Art. 398 para. 1 OR).
6.2. Onaccounting AG's liability for damages caused by slight or moderate negligence is excluded to the extent permitted by law. Onaccounting AG is also not liable for damages caused by auxiliary persons it employs if these were caused as a result of slight or moderate negligence. The above limitations of Onaccounting AG's liability do not apply in the event of injury to life, body or health or in the event of mandatory statutory provisions.
6.3. Onaccounting AG accepts no liability for the results of using the IT applications. This also includes data loss as a result of possible system errors.
7. Disclaimer Taxes
7.1. The details, statements and calculations provided in the tax return are based on the details and information provided by the client, the accuracy and completeness of which Onaccounting AG cannot verify. If information is missing, empirical or estimated values may be used. Any changes in practice by the tax authorities remain subject to change at all times.
7.2. The tax budget (tax calculation) in the documents is used to determine the estimated tax amount. The calculation is based on the available documents and information and the data not yet verified by the municipal tax office and can therefore differ from the final tax amount. The result does not constitute binding information.
7.3. The preparation of the tax return by Onaccounting AG does not replace the final control by the client.
8. Remuneration
8.1 Onaccounting AG will invoice the fee in accordance with the order confirmation.
8.2. If a flat fee has been agreed in the order confirmation and unforeseeable circumstances arise that increase the scope of the mandate, Onaccounting AG reserves the right to define a more suitable accounting subscription with the client. Onaccounting AG expressly reserves the right to adjust for inflation and to make model changes.
8.3. In case of late payment of the amount due, Onaccounting AG may suspend the provision of the service without prior notice and without compensation to the Client.
9. Obligations of the Client
9.1. Onaccounting AG must generally follow the instructions of the client. However, the client may not give Onaccounting AG any instructions whose implementation would cause Onaccounting AG to violate legal provisions or its recognized professional rules.
9.2. The client is obliged to reimburse Onaccounting AG for extraordinary expenses incurred within the framework of the trust relationship. The prerequisite is that they were necessary due to legal or contractual obligations or that the client has approved the expenses. (e.g. for authorities, notaries and other agents)
9.3. The client is obliged to cooperate to the extent that this is necessary for the proper completion of the order. In particular, he must, without being asked, hand over to Onaccounting AG all documents necessary for the execution of the order in full and on time so that Onaccounting AG has an appropriate processing time. The same applies to the information about all processes and circumstances that may be of importance for the execution of the order. The client must refrain from anything that could impair the independence of Onaccounting AG. The client respects the Swiss legal system and acts accordingly.
9.4. The client is obliged to set up its own IT systems in such a way that neither the security nor the integrity of the IT hardware or software that Onaccounting AG uses to provide its services is compromised.
9.5. If documents and receipts are submitted to Onaccounting AG in digital form, the client is responsible for storing the documents and receipts in accordance with the law.
10. Termination of the contract
10.1 The contract ends with the fulfillment of the agreed service, with the expiry of the agreed term or with revocation or termination.
10.2. An order concluded for an indefinite period can be revoked or terminated at any time; the revocation or termination must be made in writing. Revocation or termination at an inopportune time will result in liability for damages according to Art. 404 para. 2 OR. Revocation or termination at an inopportune time occurs when the revocation or termination occurs without good cause at an inopportune moment and causes particular disadvantages for the other party.
10.3. If the client cancels the order, Onaccounting AG is entitled to remuneration for the work performed, or the agreed monthly flat rate must be paid by the client by the end of the month in question. No refund will be made.
10.4. If the contract is terminated by Onaccounting AG, in order to avoid damage to the client, the actions that are reasonable and cannot be postponed must be taken in any case.
10.5. Under special circumstances, namely if the client conducts unfair business or business that may damage the reputation of Onaccounting AG, its customers or service providers, the contract can be terminated without notice. In such cases, there is no entitlement to a reduction or reimbursement of payments owed or already made.
11. Retention obligation
The client is responsible for storing the annual accounts and accounting records as well as all other documents in accordance with commercial and tax law regulations. Onaccounting AG reserves the right to make a copy of the documents made available to it for its own documentation purposes.
12. Place of jurisdiction and applicable law
12.1. These General Terms and Conditions may be amended by Onaccounting AG at any time. If the customer does not reject the new General Terms and Conditions within 60 days of notification, they are deemed to be approved.
12.2. Swiss law applies to the contract.
12.3. Should any provision of these Terms and Conditions be invalid or void, this shall not affect the validity of the remaining content of the contract. The invalid or void provision shall be replaced by a legally permissible provision that comes closest to the economic or contractual purpose.
12.4. The place of jurisdiction shall be the domicile of Onaccounting AG.