General Terms and Conditions of ALPINE TREUHAND AG, ALPINE LIEGENSCHAFTEN AG AND ALPINE REVISIONS AG, which operate under the name ALPINE GROUP.

1. Scope

These General Terms and Conditions apply to ALPINE TREUHAND AG, ALPINE LIEGENSCHAFTEN AG AND ALPINE REVISIONS AG (hereinafter referred to as ALPINE GROUP) and their clients, unless otherwise expressly agreed in writing or required by law (in particular with regard to the performance of statutory audit activities).

2. General content of the contract

2.1 The subject matter of the contract is the activities agreed in each individual case and to be performed by ALPINE GROUP, and not the guarantee of certain economic or other consequences. For this reason, ALPINE GROUP 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 Dates are considered general targets unless they are expressly agreed as binding assurances.

2.3 Expert opinions, statements, presentations and the like are only binding once they have been legally signed. In the case of other work results, the binding nature must be recorded in the same way in a corresponding final letter. Interim reports and preliminary work results, the draft nature of which is expressly stated or results from the circumstances, may differ significantly from the final result and are therefore non-binding.

2.4 The ALPINE GROUP may use suitable third parties to perform its services. Subsequent changes to the content of the services shall be subject to an appropriate adjustment of the agreed fee.

3. Cooperation of customers

Customers shall provide ALPINE GROUP with all information and documents necessary for the proper performance of the services in a timely manner without being specifically requested to do so. ALPINE GROUP may assume that the documents provided, the information given and the instructions issued are correct and complete.

ALPINE GROUP may make the continuation of the order dependent on the receipt of the above-mentioned information, documents and instructions.

4 Exchange of information

4.1 The parties undertake to maintain confidentiality regarding all confidential information that comes to their knowledge in connection with the acceptance or provision of services within the framework of the contractual relationship. unless the client releases ALPINE GROUP from this obligation or unless provisions of Swiss or cantonal law authorise or require it to do so. 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 considered 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. The obligation of confidentiality shall continue to apply after the termination of the contractual relationship.

The above obligation does not prevent the ALPINE GROUP from executing the same or similar orders for other customers while maintaining confidentiality.

4.2 The parties may use electronic media such as telephone, fax 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 or receipt and to identify any content or technical deficiencies.

4.3 The ALPINE GROUP may process the information it receives, in particular the personal data of customers, using IT systems or have it processed by third parties. This also makes the information accessible to persons who perform system support and control functions as part of the processing process.

vikuna ag shall ensure that the persons concerned are also subject to the obligation of confidentiality.

5. Protection and usage rights

5.1 All property rights, such as intellectual property rights and licence rights to the documents, products or other work results produced by the ALPINE GROUP in the course of the contractual relationship, as well as the know-how developed or used in the process, are exclusively reserved to the ALPINE GROUP, regardless of any cooperation between the ALPINE GROUP and the customer.

5.2 ALPINE GROUP grants the customer a non-exclusive and non-transferable right of use for its own exclusive use on a permanent basis to the documents, products and other work results provided to it, including the associated know-how.

5.3 The customer may only pass on documents, products and other work results or parts thereof, as well as individual technical statements, to third parties with the express written consent of the ALPINE GROUP.

5.4 The customer shall refrain from modifying the documents provided to him by the ALPINE GROUP, in particular the binding reports. The same applies to products and other work results, insofar as their purpose is not specifically further processing by the customer.

5.5 Any reference to the existing contractual relationship between the parties, in particular in the context of advertising or as a reference, is only permitted with the mutual consent of both parties.

6. Fees and expenses

6.1 In the absence of an express stipulation, the consulting company's fee shall be determined on the basis of the fee recommendation of the Swiss Chamber of Trustees.

6.2 In addition to the fee, ALPINE GROUP shall be entitled to reimbursement of any expenses incurred and third-party fees. If ALPINE GROUP uses third parties to provide its services, the customer undertakes, upon request, to pay the fee claims and expenses incurred by these third parties directly and to release ALPINE GROUP from any obligations incurred.

6.3 Cost estimates are based on estimates of the scope of the necessary work and are prepared on the basis of the data provided by the customer. They are therefore not binding for the final calculation of the fee. Cost estimates and other information on fees or expenses are exclusive of value added tax.

6.4 ALPINE GROUP may demand reasonable advances on fees and expenses and issue individual or regular interim invoices for work already performed and expenses already incurred. In the event of a request for an advance payment or the issuance of an interim invoice, it may make the performance of further work contingent upon full payment of the amounts claimed.

6.5 Fee invoices and expense statements shall be paid within 30 days to the account specified by ALPINE GROUP.

7. Liability

The liability of ALPINE GROUP GmbH is governed by Art. 398 f. OR. For negligent breach of its obligations, liability is limited to a maximum of three times the fee for the order in question, to the extent permitted by law.

8. Warranty

If the production of a work within the meaning of Art. 363 OR has been agreed, the customer is entitled to have any defects remedied by ALPINE GROUP. If the remedy fails, the customer may demand a reduction in price or withdrawal from the contract. Insofar as 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 at the end of a specified date.

9.2 In the event of ordinary termination of the contract, the customer shall pay for the services rendered up to the time of termination of the contract on the basis of the actual hours worked and the applicable hourly rates plus any expenses incurred. In addition, the ALPINE GROUP shall be held completely harmless by the customer.

9.3 If ordinary termination occurs at an inopportune time, the terminating party shall be obliged to compensate the other party for the resulting damage, if necessary in addition to the fee claim based on the actual hours worked and the applicable hourly rates plus any expenses incurred.

9.4 In the event of extraordinary termination due to a party's breach of contract, that party shall compensate the terminating party for any damage incurred as a result of the termination, if applicable in addition to the fee claim based on the actual hours worked and the applicable hourly rates plus any expenses incurred.

10. General

10.1 This contract is subject to Swiss law.

10.2 The court with jurisdiction for the place of business of the ALPINE GROUP shall have exclusive jurisdiction for all disputes arising from this contract, unless another court has exclusive jurisdiction due to mandatory legal provisions.

Special conditions for online tax packages & online orders (as of 2026)

(These provisions supplement the General Terms and Conditions of the ALPINE GROUP. In the event of contradictions, these special conditions shall take precedence over the General Terms and Conditions.

S-1. Scope of application Online tax packages

These special terms and conditions apply to all services in connection with tax services offered online, in particular to the flat-rate packages Budget, Bestseller, Premium, VS-Budget, VS-Bestseller and VS-Premium, which are advertised and ordered via websites, landing pages, forms, customer portals, email or social media channels.

They apply to all natural persons who order such services online.

S-2. Conclusion of the contract (online order)

The submission of the online form by the customer constitutes a binding offer to conclude a contract.

The contract is only concluded upon express acceptance by ALPINE TREUHAND AG, which is usually done by written order confirmation (by email or electronically).

By submitting the online form, the customer undertakes:

• to have read and accepted the General Terms and Conditions and the Privacy Policy,
• to provide the required documents in full and truthfully.

Until the order confirmation is delivered, ALPINE GROUP is entitled to reject the order without giving reasons.

A handwritten signature is not required.

S-3. Scope of services & package commitment

The scope of services is based exclusively on the package selected by the customer (Budget, Bestseller, Premium, VS Budget, VS Bestseller, VS Premium) in accordance with the service description valid at the time of ordering on the ALPINE GROUP website.

There is no entitlement to services outside the defined scope of the package.

If, during processing, it becomes apparent that the requirements for the selected package are not met, ALPINE GROUP is entitled to:

• reclassify the mandate to a higher package or
• charge for additional services on a time and material basis.

In this case, there is no entitlement to performance at the flat rate.

The customer will be informed of the corresponding change immediately and will be given the opportunity to cancel the order within a reasonable period of time.

In the event of cancellation, the customer shall only be liable for the costs actually incurred up to that point.

However, these costs shall in any case be limited to the price of the originally selected package.

S-4. Exclusions & complex issues

The following, in particular, are not included in the flat-rate packages (non-exhaustive list):

Divorces, separations or other changes in family circumstances

• Inheritances, gifts
• Sale of real estate
• Life insurance
• Salary payments from abroad
• Self-employed income
• Secondary income
• Holdings in unlisted companies (AG, GmbH, etc.)
• Receipts or income from third countries (e.g. USA)
• Cryptocurrencies
• Married couples with separate tax returns

Such matters will be handled exclusively on a time and material basis or on the basis of a separate offer.

If the customer submits documents or information for another person (in particular spouses or registered partners), they confirm that they are authorised to pass on this data and have the appropriate power of attorney.

Any legal or tax consequences arising from missing or insufficient authorisation shall be borne exclusively by the customer.

S-5. Document limits

If a document limit is specified in the selected package, this refers to all receipts, account statements, statements of account, supporting documents and other documents. The original document is considered to be a single document. Multiple original receipts that are combined by the customer into a single file or document (e.g. as a collective PDF) are not considered to be one document, but are counted according to the number of original receipts.

Irrespective of this, an absolute maximum limit of 7 pages per document applies in all cases. More extensive documents must be divided accordingly and are counted as multiple documents. If the agreed document limit is exceeded, the ALPINE GROUP is entitled to charge for the additional work on a time and material basis or to adjust the package accordingly.

S-6. Obligations to cooperate & completeness

The customer undertakes to submit all documents:

• complete
• truthful
• legible
• structured
• and on time
• .

ALPINE GROUP is not obliged to independently research or obtain missing, unclear or contradictory information.

Missing, late or incorrect documents shall be borne exclusively by the customer.

S-7. Processing times

The specified processing times shall only commence from the point at which all necessary documents are complete and correct.

Delays due to lack of cooperation, incomplete information or delayed feedback from the customer will extend the processing time accordingly. Liability for exceeding deadlines in these cases is excluded. A promised deadline for submission or extension can only be met if the customer submits all necessary documents in full at least 10 days before the expiry of the relevant deadline.

S-8. Consultation & communication

Consultation meetings are only included in the Premium and VS-Premium packages (one meeting of up to 30 minutes). Any additional consultation, telephone enquiries, email correspondence or clarifications will be charged at the applicable hourly rates.

S-9. Additional services outside the selected package

Additional services outside the selected package and services based on exclusions in accordance with these special terms and conditions will be charged according to the applicable rates of the ALPINE GROUP. The customer acknowledges that such additional services are not included in the flat rate and will be invoiced separately.

 Billing is based on quarters of an hour, with each quarter of an hour or part thereof counting as a full quarter of an hour.

S-10. Rejection of orders

The ALPINE GROUP expressly reserves the right to reject orders without giving reasons, in particular in the case of:

• incomplete or contradictory information
• suspicion of inadmissible or illegal arrangements
• inappropriate behaviour on the part of the customer
• capacity bottlenecks

There is no entitlement to acceptance of a mandate.

S-11. Customer responsibility & liability

ALPINE GROUP prepares the tax return exclusively on the basis of the information and documents provided by the customer.

The customer confirms that:

• all information is complete, correct and truthful,
• no tax-relevant information has been withheld,
• all relevant facts have been disclosed.

The client acknowledges that, as a taxpayer, they remain legally responsible for the content of the tax return and that all tax consequences affect them exclusively. ALPINE GROUP is not liable for tax consequences resulting from incorrect, incomplete or late information provided by the client. Liability exists exclusively within the framework of the statutory provisions.

S-12. Revocation & termination

Once processing has begun, there is no right of withdrawal or refund. If the order is cancelled by the customer, the services rendered up to that point are payable in full.

S-13. Electronic communication & upload

The customer agrees that all communication will be conducted electronically (e-mail, customer portal, upload platform). The customer is responsible for the secure transmission of their data and for the technical accessibility of the contact addresses provided.