General Terms and Conditions of Trust
Onaccounting AG
General terms and conditions
1. scope
These General Terms and Conditions ("GTC") govern the rights and obligations of the contracting parties. Onaccounting Ltd. reserves the right to modify or supplement these GTC at any time. The current version is available at:
https://onaccounting.ch/allgemeinegeschaeftsbedingungen_treuhand
If the client does not reject any amended GTC within 60 days of notification, they shall be deemed accepted.
2. scope and execution of the order
2.1 The scope of the services to be provided results from the customer's order. Any amendment and/or supplement to the contract and/or its components must be made in writing.
2.2 Correspondence by e-mail is recognized by the parties as written form.
2.3 The order shall be executed 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 in- correct.
2.5 The audit of the correctness, completeness and re- gularity of the documents and figures handed over, in particular the bookkeeping and balance sheet, shall only be part of the order if this has been agreed in wri- ting.
3. data protection / duty of confidentiality / consent regarding data retention and data disclo- sure
3.1 Onaccounting Ltd. undertakes to maintain se- crecy about all facts which come to its knowledge in connection with the execution of the order and which are not publicly accessible or already known to it or which are made accessible to it by third parties who have lawful knowledge of the facts and are not subject to any obligation of secrecy in this respect, unless the Client releases it from this obligation. The duty of con- fidentiality shall continue to exist after termination of the contractual relationship and shall also apply to third parties (cf. 4. Involvement of third parties).
3.2 The Client agrees that Onaccounting Ltd. as well as the third parties engaged by it for the provision of services, process and store information and data of the Client and/or its employees (financial information and personal data) in Switzerland and abroad and releases Onaccounting Ltd., to the extent applicable, from its duty of confidentiality. Onaccounting Ltd. shall take appropriate precautions with regard to confidentiality and data protection.
4. involvement of third parties
For the execution of the Order, Onaccounting Ltd. (in consultation with the Client) shall be entitled to in- volve employees, expert third parties, as well as com- panies (right of substitution).
5. remedy of defects
The Client shall be entitled to have any defects remedied. Onaccounting Ltd. shall be given the oppor- tunity to rectify the defects.
6. liability
6.1 Onaccounting Ltd. shall be liable for its own fault as well as for the fault of its vicarious agents. Onaccounting Ltd. generally be liable for the same diligence as the employee in the employment relations- hip (Art. 398 para. 1 CO).
6.2 To the extent permitted by law, Onaccounting Ltd. excludes liability for damages caused by slight or ordinary negligence. Likewise, Onaccounting Ltd. shall not be liable for damage caused by auxiliary persons engaged by Onaccounting Ltd., insofar as such damage was caused by slight or ordinary negligence. The aforementioned limitations of liability of Onaccounting Ltd. shall not apply in the event of injury to life, body or health or in the event of mandatory sta- tutory provisions.
6.3 Onaccounting Ltd. disclaims any liability for the result of the use of the IT Applications. This also inclu- des data loss due to possible system errors.
7. disclaimer taxes
7.1 The information, explanations and calculations provided in the tax return are based on the data and information provided by the Client, the accuracy and completeness of which Onaccounting Ltd. cannot ve- rify. In case of missing information, experience or esti- mated values may be used. Possible changes in the practice of the tax authorities are always reserved.
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 in- formation and the data not yet verified by the munici- pal tax office and may therefore differ from the final tax amount. The result does not constitute binding in- formation. The result does not constitute binding advice or guarantee.
7.3 The preparation of the tax return by Onaccounting Ltd. does not replace the final control by the Client
8. remuneration
8.1 Onaccounting Ltd. shall invoice the fee in ac- cordance with the order confirmation.
8.2 If a flat fee has been agreed upon in the order con- firmation and if unforeseeable circumstances arise that increase the scope of the mandate, Onaccounting Ltd. reserves the right to define a more suitable ac- counting subscription with the Client. Onaccounting Ltd. expressly reserves the right to adjust for infla- tion and to change the model.
8.3 In the event of late payment of the amount due, Onaccounting Ltd. may suspend the provision of the Service without notice and without compensation to the Client.
9. obligations of the client
9.1 Onaccounting Ltd. shall in principle follow the in- structions of the Client. However, the Client may not give Onaccounting Ltd. any instructions the execut- ion of which would cause Onaccounting Ltd. to vi- olate legal provisions or its recognized rules of profes- sional conduct.
9.2 The Client shall be obliged to reimburse Onaccounting Ltd. for extraordinary expenses incurred within the framework of the fiduciary 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 shall be obliged to cooperate to the ex- tent necessary for the proper completion of the order. In particular, the Client shall provide Onaccounting Ltd., without being requested to do so, with all documents necessary for the execution of the order in a complete and timely manner so that Onaccounting Ltd. has a reasonable processing time. The same shall apply to the provision of information on all processes and circumstances which may be of significance for the execution of the order. The Client shall refrain from anything that could impair the independence of Onaccounting Ltd. The Client shall respect the Swiss legal system and shall act in accordance therewith.
9.4 The Client shall be obliged to set up its own IT sys- tems in such a way that neither the security nor the in- tegrity of the IT hardware or software used by Onaccounting Ltd. to provide its services is impaired.
9.5 If documents and receipts are submitted Onaccounting Ltd. in digital form, the Client shall be responsible for storing the documents and receipts in accordance with the law.
10. termination of the contract
10.1 The engagement ends upon fulfillment of the agreed services, upon expiry of the agreed term, or by revocation or termination in accordance with this section.
10.2 An engagement concluded for an indefinite period may be revoked or terminated at any time by either party in writing. However, if the revocation or termination occurs without valid reason at an inopportune moment and causes particular disadvantages to the other party, the terminating party may be liable for damages in accordance with Article 404(2) of the Swiss Code of Obligations.
10.3 If the client terminates the engagement, Onaccounting Ltd. shall be entitled to compensation for the services rendered up to the termination date. In addition, the agreed monthly flat fee shall remain payable until the end of the current month. No refund shall be issued.
10.4 If the contract is terminated by Onaccounting Ltd., the client shall, to the extent reasonable and necessary to prevent damage, carry out all actions that cannot be delayed.
10.5 In the event of exceptional circumstances, in particular if the client conducts unlawful or unethical business activities that may damage the reputation of Onaccounting Ltd., its clients, or its service providers, the engagement may be terminated without notice. In such cases, the client shall not be entitled to any refund or reduction of fees due or already paid.
11. retention obligation
The Client is responsible for keeping the annual finan- cial statements and the accounting records as well as all other documents in accordance with commercial and tax regulations. Onaccounting Ltd. reserves the right to make a copy of the documents provided to it for its documentation.
12. Jurisdiction and Applicable Law
12.1 Swiss law shall apply to the order.
12.2 Should any provision of these GTC 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 the legally permissible provision which comes closest to the economic or contractual purposes.
12.3 The place of jurisdiction shall be the domicile of Onaccounting Ltd.