General Terms and Conditions
The following conditions apply to all activities conducted by myCPA GmbH for its clients, provided that there exists between the parties no separate written
1. Scope of the Engagement and Execution of Contacts and Orders
The scope of the engagement is the tax preparation services listed in the written offer (herein referred to as the “Quote”) provided by myCPA to the Customer. The Quote forms a part of this engagement letter.
myCPA shall undertake a careful performance of the services in the interests of the Customer. Nevertheless, myCPA shall be in no way obligated to ensure a specific success (e.g. no tax liability).
myCPA acts fundamentally in accordance with the instructions issued to it by the Customer. myCPA reserves in all cases the right to act within the bounds set by law and prevailing moral standards.
myCPA is authorized at any time, and to the extent it deems useful or necessary, to call upon the services of external consultants, specialists, assistants, agents, or other appropriate third parties to assist in, or to take over, the fulfillment of an order. The use of such will be disclosed to the Customer at the earliest convience.
2. Information Requirements and Obligation of Confidentiality
The Customer undertakes to provide myCPA with all information and documents required for the provision of the services. myCPA may furnish the Customer with a tax organizer and/or other templates that will support the compilation of the information and documents. myCPA can assume that the submitted documents and information provided and statements made are correct and complete. myCPA does not verify or substantiate the completeness and correctness of the documents and information provided. The Customer accepts sole responsibility for any inaccuracies and/or information not disclosed to myCPA in writing.
The parties undertake not to disclose any confidential information concerning the other party to which they may have gained access at the time of, or in connection with, the conclusion or execution of a contract. Information shall be deemed to be particularly confidential if such constitutes trade secrets, financial and personal data, data on methods and skills that are not generally known or are not available in the public domain or have not been independently and legally obtained from, or developed, by third parties without violation of this provision. Exempt from the obligation of confidentiality is any disclosure of confidential information which must be disclosed within the scope of a binding judicial or governmental order (eg. personal and financial data in tax returns) or in connection with the execution of contracts, including electronic data processing and storage, provided the respective third parties are subject to an equivalent obligation of confidentiality. The obligation of confidentiality shall survive the termination of the contractual relationship. The above obligation does not prevent myCPA from executing the same or similar orders for other customers while maintaining the above described secrecy.
For communication during the execution of the contract, the parties may use electronic media including telephone and e-mail. Electronic data transmission, particularly through e-mail, is known for technical reasons to be neither secure nor confidential: i.e. it is possible that data can be accessed by unauthorized third parties, read, destroyed, tampered with or otherwise adversely affected, lost, or submitted late or incomplete. Each party shall therefore take responsibility for their own part to take adequate technical precautions to ensure error-free and confidential transmission (sending and receiving) and storage of data and to detect and combat viruses and other computer and network threats (malware). myCPA does not accept any liability for unauthorized access or manipulation of electronically transmitted data. myCPA does transfer sensitive and/or confidential data through an encrypted file transfer tool and provides the Customer access to this tool to transmit data securely and encrypted.
myCPA only accepts liability for damages which are due to unlawful intent or gross negligence on the part of myCPA, its employees or agents in relation to a breach of myCPA’s own contractual obligations. Should myCPA be found liable for any such breach, damages payable by myCPA will be limited to a maximum of the fee for the affected order agreed at the conclusion of the contract. This limitation of liability shall also apply to third parties and persons to whom myCPA has delegated responsibility for the procurement of services as well as to those brought in to provide services. However, these third parties and persons are liable solely by themselves.
The Customer is obligated to compensate myCPA for all services rendered. Furthermore, the Customer is obligated to indemnify myCPA for any damages caused by the Customer through culpable conduct or default of contract.
The Customer will remunerate myCPA for its services in accordance with the Quote provided. Additional services not included in the Quote provided will be charged separately.
The total cost of the services may increase the fee originally quoted if data received from the Customer is more complex than originally provided/described or incomplete. Follow-ups, manual work and calculations required as a result of this are charged at an hourly rate of CHF 250.00 (in 15 minute increments).
In the event the Customer discovers that they failed to provide all documentation and information and the services have already been completed, an hourly rate of CHF 250.00 (in 15 minute increments) will be charged to make the necessary changes.
myCPA may demand reasonable payment in advance for fees and may issue single or regular interim invoices for services already rendered.
Invoices are to be paid to the account specified by myCPA within 10 days of invoicing.
An unfulfilled order may be terminated in writing by either party at any time.
The Customer is obliged to compensate myCPA for the cost incurred. At least half of the agreed fee in the Quote will be due.
6. Venue and Governing Law
The contractual relationship shall be governed exclusively by Swiss law.
By signing this agreement, the Customer acknowledges myCPA’s principal place of business in Rotkreuz, Switzerland as the exclusive venue, unless mandatory law prescribes a different venue.
7. Salvatory Clause
Should any single provision of this contract be invalid or void, the validity of the remaining provisions shall not be affected. The relevant provision is to be replaced by a permissible provision which best corresponds to the intended purpose. Otherwise, the provisions of Swiss law apply.