1.       General information and scope

 

1.1       These General Terms and Conditions (hereinafter referred to as «GTC») apply to all services provided by the fiduciary company GOMA Treuhand & Consulting Ltd («GOMA») to its clients, unless mandatory statutory provisions provide otherwise in individual cases or the parties have expressly agreed otherwise in writing.

 

1.2       These GTC shall apply only to the extent that no deviating agreements have been made between GOMA and its customers, for example in a mandate agreement, the general terms of use and data protection conditions, or in connection with the use of "Bexio." In the event of any conflicts between the mandate agreement, the general terms of use and data protection conditions related to the use of "Bexio," these GTC, and any power of attorney granted by the customers, the order of precedence of the documents shall be binding in the sequence mentioned.

 

1.3       By unconditionally accepting the order confirmation, which is part of the offer, or any other contract with GOMA, the customers declare their agreement with these General Terms and Conditions and simultaneously authorize GOMA to process the data required for the respective service.

 

 

2.       Service provision by GOMA

 

2.1       The subject matter of the contract includes the services agreed upon in the order confirmation, the contract, or at the commencement of the service provision.

 

2.2       GOMA performs its services with due care and in compliance with the applicable principles of proper professional practice. Any warranty beyond the diligent fulfillment of the contract is expressly excluded.

 

2.3       GOMA’s services are based on the understanding of the relevant laws and legal practice applicable at the time the service is provided. Therefore, changes in the legal situation at a later date may affect the results delivered.

2.4       The subject of the agreement consists of the services specified on a case-by-case basis and to be provided by GOMA. GOMA does not guarantee the occurrence of any particular economic or other outcomes. Therefore, despite delivering specific work results, GOMA cannot make binding statements in the form of expectations, forecasts, or recommendations that could be understood as a guarantee for the occurrence of corresponding circumstances.

 

2.5       Work results and agreed deadlines are non-binding unless GOMA has expressly confirmed them as binding.

 

2.6       Expert opinions, statements, presentations, and similar documents are only binding upon their legally valid signature, whether physical or electronic. For other work results, a binding nature must be established in the same manner. Interim reports and preliminary work results, which are explicitly marked as drafts or are evidently of a draft nature, may differ significantly from the final result and are therefore non-binding.

 

2.7       GOMA is entitled to engage suitable third parties to provide its services.

 

2.8       Subsequent changes to the scope or content of the services require a reasonable adjustment of the agreed fee.

 

2.9       Each mandate relationship is concluded with GOMA, even if the customer expressly or implicitly intends for the mandate to be handled by a specific person. This applies in particular, but not exclusively, when a power of attorney is granted in favor of a specific person.

 

 

3.       Cooperation and obligations of the customer

 

3.1       The customer assures that they meet all necessary prerequisites to commission GOMA with the provision of services and commits to complying with all applicable laws, regulations, and provisions at all times.

 

3.2       The customer is obliged to provide GOMA, without a separate request and in a timely manner, with all information and documents necessary for proper service provision. GOMA is entitled to rely on the fact that the submitted documents, provided information, and any instructions given are complete, correct, and accurate.

4.       Exchange of information and release from professional secrecy in the internal processing of information and communication

 

4.1       The parties commit to maintaining the strictest confidentiality regarding all confidential information that becomes known to them in connection with the acceptance or provision of services within the scope of contract execution. Confidential information includes all facts, methods, and knowledge that, at least in their specific application within the contract execution, are neither generally known nor publicly accessible. Disclosure of confidential information is permitted if it is necessary to protect legitimate own interests, provided that the third parties involved are subject to an equivalent confidentiality obligation. Furthermore, disclosure of confidential information is allowed if there is a legal obligation or if a court or authority orders such disclosure. If a party is compelled by a court or authority to disclose confidential information, it shall inform the other party in advance about these legal requirements, unless prohibited by the authority from doing so.

 

4.2       The obligation of confidentiality remains in effect even after the termination of the contractual relationship. This obligation does not exclude GOMA from performing the same or similar assignments for other clients while maintaining confidentiality. Furthermore, the customer acknowledges and consents that confidential information within the scope of the commissioned assignment may also be processed internally by other persons employed at GOMA.

 

4.3       The parties may use electronic media such as telephone, data platforms, and email for communication within the scope of contract execution. It must be noted that during electronic transmission, data can be intercepted, deleted, manipulated, otherwise compromised, lost, delayed, or received incompletely for various reasons. Therefore, each party is responsible for taking appropriate measures to ensure error-free transmission and receipt, as well as to detect content-related or technical defects in a timely manner.

 

4.4       Unless there is an explicit written instruction to the contrary, the customer agrees that GOMA may use unencrypted electronic communication methods to communicate with the customer or third parties on the customer's behalf. The customer acknowledges that the use of electronic communication methods, such as email or internet-based applications, carries certain risks. In particular, there is a possibility that third parties may gain knowledge of the content, that the communication may be infected, manipulated, or damaged by computer viruses, or that messages may be misdelivered, delayed, or not received at all. To the extent permitted by law, GOMA assumes no liability for such risks.

 

4.5       GOMA instructs the customer to independently perform regular virus scans on all their systems, data, and communication tools. If needed, GOMA provides a personal portal access for information and document exchange. The customer portal is operated on the IT infrastructure of a GOMA subcontractor and can be used for data exchange and/or permanent data storage. It is the customer's responsibility to promptly notify GOMA of any necessary changes to access rights, such as in the case of personnel departures.

 

4.6       GOMA is entitled to process the information it becomes aware of, particularly customers' personal data, either technically itself or through third parties or partner companies. In this process, individuals who perform system administration and control tasks also gain access to the data. GOMA ensures through contractual agreements that these individuals are likewise obligated to maintain confidentiality and comply with the applicable data protection laws.

 

 

5.       Data protection

 

5.1       At GOMA, careful handling of personal data, protection against unauthorized access, and maintaining confidentiality are of the highest priority. Detailed regulations regarding the handling of personal data are documented in GOMA's “Data protection declaration” (“DPD”).

 

5.2       The customer agrees that the “Data protection declaration” (“DPD”) is deemed read, understood, and accepted, and is considered an integral part of the contractual relationship. Unless otherwise agreed between the parties, the current version of the privacy policy, which is published on GOMA’s website and regularly updated, always applies.

 

 

6.       Fees and expenses

 

6.1       GOMA sets its fees based on hourly rates, which depend on the respective function level and degree of difficulty. In particular, the degree of responsibility, experience and technical knowledge are considered. The published hourly rates may be adjusted in line with inflation. In addition, GOMA reserves the right to unilaterally change the hourly rates at any time.

 

6.2       Agreed flat rates cover only the usual and ordinary services within the scope of the order placed. Any additional expenses will be invoiced separately. The services provided will be invoiced periodically at the usual rates of the persons commissioned.

 

6.3       Expenses and other disbursements, such as costs for copies or postage, are not included in the fee and will be invoiced to the customer at the actual costs incurred or at standard industry rates, unless otherwise agreed in the order confirmation.

 

6.4       Cost estimates are based on estimates of the likely scope of the work required and are prepared based on the information and data provided by the client. They are therefore not binding for the final fee calculation. All cost estimates and other information on fees or expenses are exclusive of VAT.

 

6.5       GOMA shall be entitled to demand reasonable advances on fees and expenses and to issue individual or regular interim invoices for services already rendered and expenses incurred. In the event that an advance payment is requested or an interim invoice is issued, GOMA may make the continuation of the provision of services dependent on the full payment of the amounts claimed.

 

6.6       Fee invoices and invoices for expenses shall be paid to the account specified by GOMA within 20 days of the invoice date. All transfer fees and costs as well as possible negative foreign currency effects at the expense of GOMA shall be borne by the customer.

 

6.7       If the customer fails to pay an invoice within the specified period, he shall automatically be in default of payment without any further reminder. In this case, GOMA reserves the right to suspend the provision of services for the mandate in question or for other mandates of the customer. Expenses incurred by GOMA in enforcing the payment claim shall be charged to the customer at the usual hourly rates of the persons employed for this purpose.

 

 

 

 

 

7.       Liability

 

7.1       GOMA is liable exclusively for intentional or grossly negligent breaches of duty. In all other cases, liability is limited to 100,000 Swiss francs. Liability for lost profits as well as for indirect, consequential, or secondary damages is excluded.

 

7.2       The contractual relationship exists exclusively between GOMA and the customer. If GOMA engages third parties, such as subcontractors or substitution partners, to provide services, GOMA is only liable for the careful selection and proper instruction of these third parties

 

7.3       The customer expressly agrees that for services provided by third parties (subcontractors or substitution partners of GOMA), contrary to Article 399 paragraph 3 of the Swiss Code of Obligations (CO) and clause 7.2 of the General Terms and Conditions, only the third party can be held liable for their actions and/or omissions.

 

7.4       The customer commits not to file any lawsuit against GOMA or assert any claims, whether based on contract, tort, breach of statutory duties, or other reasons arising from services provided by third parties or from this contractual relationship with third parties

 

7.5       The customer confirms that all GOMA subcontractors may independently and in their own name invoke this provision and are entitled to demand judicial enforcement of this claim as if they were direct parties to this contractual relationship.

 

7.6       Electronic communication to and from GOMA takes place over public data transmission networks that are generally not specially protected. GOMA assumes no liability for damages incurred by the customer due to transmission errors, technical defects, disruptions, or interference with the network operators' facilities

 

 

8.       Independence, conflicts of interest and the Swiss Anti-Money Laundering Act («AMLA»)

 

8.1       Before the commencement of service provision, GOMA and the customer jointly conduct assessments to ensure compliance with national and international independence requirements as well as to identify any potential conflicts of interest. The customer is obliged to inform GOMA of any known conflicts of interest or lack of independence on GOMA's part. Should actual or potential conflicts of interest or a lack of independence arise during the contract execution, the parties will agree on the further course of action. In the interest of both parties, it may be necessary to terminate the contract immediately.

 

8.2       GOMA is entitled to provide services for third parties who are in competition with the customer or pursue interests that do not align with those of the customer. In doing so, GOMA does not use the customer's confidential information to the advantage of third parties, nor does it use confidential information of third parties to the advantage of the customer.

 

8.3       If the contract includes financial intermediation within the meaning of Swiss Anti-Money Laundering Act and Terrorist Financing in the Financial Sector, the customer is obliged to provide GOMA with all necessary documents and information that GOMA requires to comply with the provisions of the AMLA. If the customer fails to fulfill this obligation, GOMA is entitled to terminate the contract with immediate effect, considering any compensation consequences at the customer's expense.

 

 

9.       Events beyond the control of the parties

 

9.1       In the event of events beyond the control of the parties, such as temporary or permanent force majeure, natural events, pandemics, power failures or other infrastructure failures, the affected party shall not be liable for damages to the contractual partner if it is therefore unable to fulfil its contractual obligations.

 

9.2       The affected party shall be released from the fulfilment of its contractual obligations for the duration and to the extent of the occurrence of force majeure.

 

9.3       Once the force majeure has ceased, the contractual rights and obligations shall resume, unless the force majeure lasts longer than one year. In this case, the unaffected party is entitled to terminate the contract by written notice without being obliged to do so.

 

 

 

 

 

10.     Cancellation of the contract, termination and early withdrawal from the
          contract

 

10.1     The contract automatically ends upon the complete fulfillment or delivery of the agreed services. If a specific term or notice period has been agreed upon, the contract ends upon the expiration of that term or after timely termination.

 

10.2     The contract may be terminated by either party at any time in writing, with immediate effect or at the end of a specified date, unless otherwise agreed in writing.

 

10.3     In the event of termination at the end of a specified date, the customer must pay for the services rendered up to the termination date based on the actual hours worked and the applicable hourly rates, plus any incurred expenses. Additionally, the customer is obliged to fully indemnify GOMA.

 

10.4     Premature withdrawal from the contract by the customer: If the customer withdraws from the contract after signing it, but before the start of the agreed onboarding process, GOMA reserves the right to invoice the expenses incurred up to that point based on the actual hours worked. The effective hourly rate is CHF 300.00, and the total amount is based on the detailed expense report submitted to the customer. This provision applies to services already rendered, such as consultations, preparation of documents, technical setup (e.g., software licenses already purchased, etc.) or other individually prepared measures after signing the contract. Activities performed during the pre-sales phase, such as initial consultations, quotations or the provision of general information prior to the conclusion of the contract, will not be invoiced.

 

10.5     If the customer is a natural person, the contract does not automatically terminate in the event of death, declaration of disappearance, or incapacity. However, if the customer becomes insolvent or insolvency proceedings are opened against them, the contractual relationship only ends upon revocation or termination by GOMA or the competent authorities.

 

 

11.     Record retention, safekeeping of assets and accountability

 

11.1     During the execution of the order, GOMA may receive and store the client's (original) files both physically and electronically. However, entrusted assets will only be specially stored or insured upon the client's explicit written request, with the client being prepared to bear any additional costs arising from this.

 

11.2     Upon termination of the contractual relationship, the customer is entitled to the return of all files provided to them. The customer agrees that the contractor may independently destroy all handed-over documents after the expiration of the statutory retention period without prior notification. This aligns with the general practice that confidentiality obligations remain in effect even after contract termination, and customers acknowledge that confidential information may be shared internally within GOMA for project work.

 

11.3     The customer may request an account of the work performed and the results at any time from GOMA. The first request on a specific issue is free of charge. For all subsequent requests, GOMA is entitled to charge for the expenses incurred in providing the account.

 

11.4     In the event of termination due to a party's breach of contract, that party is obligated to compensate the terminating party for the damage caused by the termination.

 

 

12.     Concluding Provisions

 

12.1     The parties are not entitled to assign or transfer the rights and obligations arising from this agreement without the prior consent of the other party.

 

12.2     GOMA reserves the right to unilaterally amend the General Terms and Conditions (GTC) at any time and without prior notice. The version of the GTC published on GOMA’s website at any given time shall be authoritative. Subsequent changes or additions shall become part of the contract unless the customer objects in writing within 30 days of becoming aware of the amended provisions.

 

12.3     If any provision or part of a provision of this agreement is declared null, unlawful, or ineffective by a court or competent authority, the validity of the remaining provisions shall remain unaffected. These shall continue to be binding and applicable. The null, unlawful, or ineffective provision shall be replaced by a regulation that comes as close as possible to the economic purpose of the original provision.

 

12.4     Our “Data protection declaration” (“DPD”) is an integral part of our General Terms and Conditions (GTC) and can be viewed at any time on our homepage at www.gomatreuhand.ch.

 

 

13.     Applicable law and place of jurisdiction

 

13.1     The applicable law is Swiss law, excluding any conflict of law rules and international treaty provisions.

 

13.2     The place of performance for the mutual obligations as well as the exclusive jurisdiction for all types of proceedings is the court competent for GOMA Treuhand & Consulting AG in the canton of Zurich, unless another court has exclusive jurisdiction due to mandatory legal provisions.

13.3     GOMA is also entitled to bring actions against the customer before the competent court at the customer's place of residence or registered office, as well as before any other competent court.

1.1       These General Terms and Conditions (hereinafter referred to as «GTC») apply to all services provided by the fiduciary company GOMA Treuhand & Consulting Ltd («GOMA») to its clients, unless mandatory statutory provisions provide otherwise in individual cases or the parties have expressly agreed otherwise in writing.

 

1.2       These GTC shall apply only to the extent that no deviating agreements have been made between GOMA and its customers, for example in a mandate agreement, the general terms of use and data protection conditions, or in connection with the use of "Bexio." In the event of any conflicts between the mandate agreement, the general terms of use and data protection conditions related to the use of "Bexio," these GTC, and any power of attorney granted by the customers, the order of precedence of the documents shall be binding in the sequence mentioned.

 

1.3       By unconditionally accepting the order confirmation, which is part of the offer, or any other contract with GOMA, the customers declare their agreement with these General Terms and Conditions and simultaneously authorize GOMA to process the data required for the respective service.

 

 

2.       Service provision by GOMA

 

2.1       The subject matter of the contract includes the services agreed upon in the order confirmation, the contract, or at the commencement of the service provision.

 

2.2       GOMA performs its services with due care and in compliance with the applicable principles of proper professional practice. Any warranty beyond the diligent fulfillment of the contract is expressly excluded.

 

2.3       GOMA’s services are based on the understanding of the relevant laws and legal practice applicable at the time the service is provided. Therefore, changes in the legal situation at a later date may affect the results delivered.

2.4       The subject of the agreement consists of the services specified on a case-by-case basis and to be provided by GOMA. GOMA does not guarantee the occurrence of any particular economic or other outcomes. Therefore, despite delivering specific work results, GOMA cannot make binding statements in the form of expectations, forecasts, or recommendations that could be understood as a guarantee for the occurrence of corresponding circumstances.

 

2.5       Work results and agreed deadlines are non-binding unless GOMA has expressly confirmed them as binding.

 

2.6       Expert opinions, statements, presentations, and similar documents are only binding upon their legally valid signature, whether physical or electronic. For other work results, a binding nature must be established in the same manner. Interim reports and preliminary work results, which are explicitly marked as drafts or are evidently of a draft nature, may differ significantly from the final result and are therefore non-binding.

 

2.7       GOMA is entitled to engage suitable third parties to provide its services.

 

2.8       Subsequent changes to the scope or content of the services require a reasonable adjustment of the agreed fee.

 

2.9       Each mandate relationship is concluded with GOMA, even if the customer expressly or implicitly intends for the mandate to be handled by a specific person. This applies in particular, but not exclusively, when a power of attorney is granted in favor of a specific person.

 

 

3.       Cooperation and obligations of the customer

 

3.1       The customer assures that they meet all necessary prerequisites to commission GOMA with the provision of services and commits to complying with all applicable laws, regulations, and provisions at all times.

 

3.2       The customer is obliged to provide GOMA, without a separate request and in a timely manner, with all information and documents necessary for proper service provision. GOMA is entitled to rely on the fact that the submitted documents, provided information, and any instructions given are complete, correct, and accurate.

4.       Exchange of information and release from professional secrecy in the internal processing of information and communication

 

4.1       The parties commit to maintaining the strictest confidentiality regarding all confidential information that becomes known to them in connection with the acceptance or provision of services within the scope of contract execution. Confidential information includes all facts, methods, and knowledge that, at least in their specific application within the contract execution, are neither generally known nor publicly accessible. Disclosure of confidential information is permitted if it is necessary to protect legitimate own interests, provided that the third parties involved are subject to an equivalent confidentiality obligation. Furthermore, disclosure of confidential information is allowed if there is a legal obligation or if a court or authority orders such disclosure. If a party is compelled by a court or authority to disclose confidential information, it shall inform the other party in advance about these legal requirements, unless prohibited by the authority from doing so.

 

4.2       The obligation of confidentiality remains in effect even after the termination of the contractual relationship. This obligation does not exclude GOMA from performing the same or similar assignments for other clients while maintaining confidentiality. Furthermore, the customer acknowledges and consents that confidential information within the scope of the commissioned assignment may also be processed internally by other persons employed at GOMA.

 

4.3       The parties may use electronic media such as telephone, data platforms, and email for communication within the scope of contract execution. It must be noted that during electronic transmission, data can be intercepted, deleted, manipulated, otherwise compromised, lost, delayed, or received incompletely for various reasons. Therefore, each party is responsible for taking appropriate measures to ensure error-free transmission and receipt, as well as to detect content-related or technical defects in a timely manner.

 

4.4       Unless there is an explicit written instruction to the contrary, the customer agrees that GOMA may use unencrypted electronic communication methods to communicate with the customer or third parties on the customer's behalf. The customer acknowledges that the use of electronic communication methods, such as email or internet-based applications, carries certain risks. In particular, there is a possibility that third parties may gain knowledge of the content, that the communication may be infected, manipulated, or damaged by computer viruses, or that messages may be misdelivered, delayed, or not received at all. To the extent permitted by law, GOMA assumes no liability for such risks.

 

4.5       GOMA instructs the customer to independently perform regular virus scans on all their systems, data, and communication tools. If needed, GOMA provides a personal portal access for information and document exchange. The customer portal is operated on the IT infrastructure of a GOMA subcontractor and can be used for data exchange and/or permanent data storage. It is the customer's responsibility to promptly notify GOMA of any necessary changes to access rights, such as in the case of personnel departures.

 

4.6       GOMA is entitled to process the information it becomes aware of, particularly customers' personal data, either technically itself or through third parties or partner companies. In this process, individuals who perform system administration and control tasks also gain access to the data. GOMA ensures through contractual agreements that these individuals are likewise obligated to maintain confidentiality and comply with the applicable data protection laws.

 

 

5.       Data protection

 

5.1       At GOMA, careful handling of personal data, protection against unauthorized access, and maintaining confidentiality are of the highest priority. Detailed regulations regarding the handling of personal data are documented in GOMA's “Data protection declaration” (“DPD”).

 

5.2       The customer agrees that the “Data protection declaration” (“DPD”) is deemed read, understood, and accepted, and is considered an integral part of the contractual relationship. Unless otherwise agreed between the parties, the current version of the privacy policy, which is published on GOMA’s website and regularly updated, always applies.

 

 

6.       Fees and expenses

 

6.1       GOMA sets its fees based on hourly rates, which depend on the respective function level and degree of difficulty. In particular, the degree of responsibility, experience and technical knowledge are considered. The published hourly rates may be adjusted in line with inflation. In addition, GOMA reserves the right to unilaterally change the hourly rates at any time.

 

6.2       Agreed flat rates cover only the usual and ordinary services within the scope of the order placed. Any additional expenses will be invoiced separately. The services provided will be invoiced periodically at the usual rates of the persons commissioned.

 

6.3       Expenses and other disbursements, such as costs for copies or postage, are not included in the fee and will be invoiced to the customer at the actual costs incurred or at standard industry rates, unless otherwise agreed in the order confirmation.

 

6.4       Cost estimates are based on estimates of the likely scope of the work required and are prepared based on the information and data provided by the client. They are therefore not binding for the final fee calculation. All cost estimates and other information on fees or expenses are exclusive of VAT.

 

6.5       GOMA shall be entitled to demand reasonable advances on fees and expenses and to issue individual or regular interim invoices for services already rendered and expenses incurred. In the event that an advance payment is requested or an interim invoice is issued, GOMA may make the continuation of the provision of services dependent on the full payment of the amounts claimed.

 

6.6       Fee invoices and invoices for expenses shall be paid to the account specified by GOMA within 20 days of the invoice date. All transfer fees and costs as well as possible negative foreign currency effects at the expense of GOMA shall be borne by the customer.

 

6.7       If the customer fails to pay an invoice within the specified period, he shall automatically be in default of payment without any further reminder. In this case, GOMA reserves the right to suspend the provision of services for the mandate in question or for other mandates of the customer. Expenses incurred by GOMA in enforcing the payment claim shall be charged to the customer at the usual hourly rates of the persons employed for this purpose.

 

 

 

 

 

7.       Liability

 

7.1       GOMA is liable exclusively for intentional or grossly negligent breaches of duty. In all other cases, liability is limited to 100,000 Swiss francs. Liability for lost profits as well as for indirect, consequential, or secondary damages is excluded.

 

7.2       The contractual relationship exists exclusively between GOMA and the customer. If GOMA engages third parties, such as subcontractors or substitution partners, to provide services, GOMA is only liable for the careful selection and proper instruction of these third parties

 

7.3       The customer expressly agrees that for services provided by third parties (subcontractors or substitution partners of GOMA), contrary to Article 399 paragraph 3 of the Swiss Code of Obligations (CO) and clause 7.2 of the General Terms and Conditions, only the third party can be held liable for their actions and/or omissions.

 

7.4       The customer commits not to file any lawsuit against GOMA or assert any claims, whether based on contract, tort, breach of statutory duties, or other reasons arising from services provided by third parties or from this contractual relationship with third parties

 

7.5       The customer confirms that all GOMA subcontractors may independently and in their own name invoke this provision and are entitled to demand judicial enforcement of this claim as if they were direct parties to this contractual relationship.

 

7.6       Electronic communication to and from GOMA takes place over public data transmission networks that are generally not specially protected. GOMA assumes no liability for damages incurred by the customer due to transmission errors, technical defects, disruptions, or interference with the network operators' facilities

 

 

8.       Independence, conflicts of interest and the Swiss Anti-Money Laundering Act («AMLA»)

 

8.1       Before the commencement of service provision, GOMA and the customer jointly conduct assessments to ensure compliance with national and international independence requirements as well as to identify any potential conflicts of interest. The customer is obliged to inform GOMA of any known conflicts of interest or lack of independence on GOMA's part. Should actual or potential conflicts of interest or a lack of independence arise during the contract execution, the parties will agree on the further course of action. In the interest of both parties, it may be necessary to terminate the contract immediately.

 

8.2       GOMA is entitled to provide services for third parties who are in competition with the customer or pursue interests that do not align with those of the customer. In doing so, GOMA does not use the customer's confidential information to the advantage of third parties, nor does it use confidential information of third parties to the advantage of the customer.

 

8.3       If the contract includes financial intermediation within the meaning of Swiss Anti-Money Laundering Act and Terrorist Financing in the Financial Sector, the customer is obliged to provide GOMA with all necessary documents and information that GOMA requires to comply with the provisions of the AMLA. If the customer fails to fulfill this obligation, GOMA is entitled to terminate the contract with immediate effect, considering any compensation consequences at the customer's expense.

 

 

9.       Events beyond the control of the parties

 

9.1       In the event of events beyond the control of the parties, such as temporary or permanent force majeure, natural events, pandemics, power failures or other infrastructure failures, the affected party shall not be liable for damages to the contractual partner if it is therefore unable to fulfil its contractual obligations.

 

9.2       The affected party shall be released from the fulfilment of its contractual obligations for the duration and to the extent of the occurrence of force majeure.

 

9.3       Once the force majeure has ceased, the contractual rights and obligations shall resume, unless the force majeure lasts longer than one year. In this case, the unaffected party is entitled to terminate the contract by written notice without being obliged to do so.

 

 

 

 

 

10.     Cancellation of the contract, termination and early withdrawal from the
          contract

 

10.1     The contract automatically ends upon the complete fulfillment or delivery of the agreed services. If a specific term or notice period has been agreed upon, the contract ends upon the expiration of that term or after timely termination.

 

10.2     The contract may be terminated by either party at any time in writing, with immediate effect or at the end of a specified date, unless otherwise agreed in writing.

 

10.3     In the event of termination at the end of a specified date, the customer must pay for the services rendered up to the termination date based on the actual hours worked and the applicable hourly rates, plus any incurred expenses. Additionally, the customer is obliged to fully indemnify GOMA.

 

10.4     Premature withdrawal from the contract by the customer: If the customer withdraws from the contract after signing it, but before the start of the agreed onboarding process, GOMA reserves the right to invoice the expenses incurred up to that point based on the actual hours worked. The effective hourly rate is CHF 300.00, and the total amount is based on the detailed expense report submitted to the customer. This provision applies to services already rendered, such as consultations, preparation of documents, technical setup (e.g., software licenses already purchased, etc.) or other individually prepared measures after signing the contract. Activities performed during the pre-sales phase, such as initial consultations, quotations or the provision of general information prior to the conclusion of the contract, will not be invoiced.

 

10.5     If the customer is a natural person, the contract does not automatically terminate in the event of death, declaration of disappearance, or incapacity. However, if the customer becomes insolvent or insolvency proceedings are opened against them, the contractual relationship only ends upon revocation or termination by GOMA or the competent authorities.

 

 

11.     Record retention, safekeeping of assets and accountability

 

11.1     During the execution of the order, GOMA may receive and store the client's (original) files both physically and electronically. However, entrusted assets will only be specially stored or insured upon the client's explicit written request, with the client being prepared to bear any additional costs arising from this.

 

11.2     Upon termination of the contractual relationship, the customer is entitled to the return of all files provided to them. The customer agrees that the contractor may independently destroy all handed-over documents after the expiration of the statutory retention period without prior notification. This aligns with the general practice that confidentiality obligations remain in effect even after contract termination, and customers acknowledge that confidential information may be shared internally within GOMA for project work.

 

11.3     The customer may request an account of the work performed and the results at any time from GOMA. The first request on a specific issue is free of charge. For all subsequent requests, GOMA is entitled to charge for the expenses incurred in providing the account.

 

11.4     In the event of termination due to a party's breach of contract, that party is obligated to compensate the terminating party for the damage caused by the termination.

 

 

12.     Concluding Provisions

 

12.1     The parties are not entitled to assign or transfer the rights and obligations arising from this agreement without the prior consent of the other party.

 

12.2     GOMA reserves the right to unilaterally amend the General Terms and Conditions (GTC) at any time and without prior notice. The version of the GTC published on GOMA’s website at any given time shall be authoritative. Subsequent changes or additions shall become part of the contract unless the customer objects in writing within 30 days of becoming aware of the amended provisions.

 

12.3     If any provision or part of a provision of this agreement is declared null, unlawful, or ineffective by a court or competent authority, the validity of the remaining provisions shall remain unaffected. These shall continue to be binding and applicable. The null, unlawful, or ineffective provision shall be replaced by a regulation that comes as close as possible to the economic purpose of the original provision.

 

12.4     Our “Data protection declaration” (“DPD”) is an integral part of our General Terms and Conditions (GTC) and can be viewed at any time on our homepage at www.gomatreuhand.ch.

 

 

13.     Applicable law and place of jurisdiction

 

13.1     The applicable law is Swiss law, excluding any conflict of law rules and international treaty provisions.

 

13.2     The place of performance for the mutual obligations as well as the exclusive jurisdiction for all types of proceedings is the court competent for GOMA Treuhand & Consulting AG in the canton of Zurich, unless another court has exclusive jurisdiction due to mandatory legal provisions.

13.3     GOMA is also entitled to bring actions against the customer before the competent court at the customer's place of residence or registered office, as well as before any other competent court.