Terms and Conditions

General Terms and Conditions (GTC)

estcontrolling GmbH
As of August 2026

1. Scope

1.1 These General Terms and Conditions apply to all business relationships between estcontrolling GmbH (hereinafter “estcontrolling”) and its customers.

1.2 These terms apply in particular to services in the areas of accounting, fiduciary services, controlling, reporting, management consulting, financial planning, and CFO as a Service.

1.3 Individual written agreements, contracts, or offers take precedence over these General Terms and Conditions.

1.4 Any terms and conditions of the customer that differ from these shall apply only if estcontrolling has expressly agreed to them.

2. Conclusion of the Contract and Scope of Services

2.1 A contractual relationship is established, in particular, by the acceptance of an offer, the signing of a contract, or a written or electronic confirmation.

2.2 The nature and scope of the services are determined by the respective quote, the contract, or any other individual agreement with the customer.

2.3 Additional services that are not included in the agreed scope of services may be billed separately.

3. Services provided by estcontrolling

3.1 estcontrolling provides the agreed-upon services with the care customary in the industry and in accordance with applicable legal provisions.

3.2 Analyses, reports, budgets, forecasts, liquidity plans, profitability analyses, and other evaluations serve as a basis for the client's decision-making.

3.3 estcontrolling does not guarantee any specific economic, financial, tax, or business success.

3.4 The customer is responsible for making entrepreneurial and business decisions and for implementing them.

4. Customer Obligations and Cooperation

4.1 The customer shall provide estcontrolling with all information, data, and documents necessary for the provision of services in a complete, accurate, and timely manner.

4.2 The customer is responsible for informing estcontrolling of any significant changes or circumstances that may be relevant to the provision of services.

4.3 estcontrolling may generally assume that the information and documents provided by the customer or by third parties designated by the customer are accurate and complete.

4.4 To the extent permitted by law, estcontrolling assumes no liability for errors, delays, missed deadlines, or damages resulting from missing, late, incomplete, or incorrect information provided by the customer.

5. Deadlines

5.1 estcontrolling makes every effort to meet agreed-upon dates and deadlines.

5.2 A key prerequisite for this is that the customer provides the necessary documents, information, and approvals in a timely manner.

5.3 To the extent permitted by law, estcontrolling assumes no liability for missed deadlines or delays caused by the customer, government agencies, banks, software providers, IT service providers, or other third parties.

6. Compensation and Payment Terms

6.1 Compensation is based on the applicable quote or individual agreement.

6.2 Unless otherwise specified, all prices are in Swiss francs (CHF) plus applicable value-added tax.

6.3 Services that fall outside the agreed scope of services may be billed separately.

6.4 Unless otherwise agreed, invoices are payable in full within 30 days of the invoice date.

6.5 In the event of late payment, estcontrolling may charge late-payment interest at a rate of 5% per year, as well as reasonable reminder and collection fees.

6.6 In the event of outstanding invoices, estcontrolling is entitled, upon prior notice, to suspend further services until full payment has been made.

7. Liability

7.1 To the extent permitted by law, estcontrolling disclaims all liability.

7.2 In particular, to the extent permitted by law, liability for slight negligence, as well as for indirect damages, consequential damages, lost profits, lost savings, business interruptions, data loss, reputational damage, and third-party claims, is excluded.

7.3 estcontrolling does not guarantee that budgets, forecasts, liquidity plans, company valuations, profitability analyses, or other projections will actually materialize.

7.4 The customer remains solely responsible for all business, financial, strategic, and operational decisions.

7.5 estcontrolling may rely on information, data, and documents provided by the customer as well as by government agencies, banks, and other third parties. To the extent permitted by law, no liability is assumed for damages resulting from incorrect, incomplete, or delayed information.

7.6 To the extent that liability cannot be excluded, such liability shall—to the extent permitted by law—be limited to the compensation paid by the customer for the service that directly caused the damage.

7.7 Mandatory statutory liability provisions shall apply in all cases. In particular, liability for willful misconduct or gross negligence is not excluded.

8. IT, the Internet, Cyber Risks, and Electronic Communications

8.1 Collaboration may take place via electronic communication tools, cloud systems, accounting software, email, customer portals, interfaces, and other digital services.

8.2 Despite appropriate security measures, risks such as cyberattacks, hacker attacks, phishing, malware, viruses, ransomware, unauthorized access, data loss, data tampering, system failures, or transmission errors cannot be completely ruled out.

8.3 estcontrolling assumes no liability for damages or losses resulting from such events, provided that the event is beyond its reasonable control and liability can be excluded by law.

8.4 This applies in particular to security incidents, outages, or data loss involving Internet service providers, hosting providers, cloud providers, banks, accounting software, third-party platforms, or other external IT service providers.

8.5 estcontrolling does not guarantee the availability, error-free operation, or security of third-party systems and services at all times.

8.6 The customer is solely responsible for implementing appropriate security measures for its own systems, user accounts, and end devices. These include, in particular, strong passwords, access controls, up-to-date software, and—where available—multi-factor authentication.

8.7 The customer is required to verify any suspicious emails, payment instructions, or changes to bank account information through an independent communication channel before making a payment.

8.8 This is without prejudice to mandatory statutory liability provisions.

9. External Specialists and Service Providers

9.1 estcontrolling may engage external specialists and service providers for specific tasks or refer the customer to appropriate professionals.

9.2 This applies in particular to attorneys, tax experts, international consultants, IT specialists, and other professionals.

9.3 If a separate contractual relationship is established between the customer and such a specialist or service provider, that party is solely responsible for its services.

9.4 In such cases, estcontrolling assumes no liability, to the extent permitted by law, for the services, recommendations, errors, or omissions of the external specialist.

10. Confidentiality

10.1 estcontrolling treats the customer's confidential information as confidential.

10.2 The obligation of confidentiality shall continue even after the termination of the collaboration.

10.3 The disclosure of information is permitted to the extent that it is necessary to provide the agreed-upon services, the customer has consented to it, or there is a legal or regulatory obligation to do so.

10.4 The customer agrees that information may be disclosed to the necessary extent to employees, IT service providers, contractors, or external specialists, provided that this is necessary for the provision of services and that the requirements of data protection laws are met.

11. Data Protection

11.1 estcontrolling processes personal data in accordance with applicable data protection laws.

11.2 Personal data may be processed, in particular, for the purposes of fulfilling the contract, communication, accounting, administration, compliance with legal obligations, and the provision of the agreed-upon services.

11.3 External IT, software, and cloud providers may be used to provide the services.

11.4 To the extent that the European Union’s General Data Protection Regulation (GDPR) applies to a specific data processing activity, its applicable requirements will be taken into account.

11.5 Further details may be set forth in a separate privacy policy.

12. Retention of Documents and Data

12.1 estcontrolling may retain business records and data for the period required by law or contract.

12.2 The customer is personally responsible for retaining its original documents in accordance with legal requirements, unless estcontrolling has expressly agreed to retain them.

12.3 Upon expiration of statutory or agreed-upon retention periods, data and documents may be deleted or destroyed, provided there is no other obligation to retain them.

13. Powers of Attorney and Payment Transactions

13.1 If estcontrolling is granted access to bank accounts, payment platforms, or other systems as part of a mandate, the scope of such access shall be governed by the relevant agreement.

13.2 Unless expressly authorized to do so, estcontrolling is neither obligated nor authorized to bindingly authorize payments on behalf of the customer.

13.3 The customer remains responsible for verifying and authorizing its payments, unless otherwise expressly agreed.

14. Term and Termination

14.1 The term of the contract and the notice periods are governed by the respective individual agreement.

14.2 In the absence of a specific agreement, the applicable statutory provisions shall apply.

14.3 We reserve the right to terminate the agreement for cause.

14.4 Upon termination of the retainer, all services rendered and expenses incurred up to the date of termination will be billed.

15. Force Majeure

15.1 To the extent permitted by law, estcontrolling shall not be liable for delays or failure to perform its obligations due to events beyond its reasonable control.

15.2 These include, in particular, natural disasters, power or Internet outages, cyberattacks, failures of IT systems or third-party providers, government measures, war, civil unrest, pandemics, and similar extraordinary events.

16. Changes to the Terms and Conditions

16.1 estcontrolling may amend these Terms and Conditions, particularly in the event of changes to services, business processes, or the legal framework.

16.2 For existing contractual relationships, the customer will be notified of any material changes in an appropriate manner.

17. Severability Clause

Should any provision of these Terms and Conditions be wholly or partially invalid or unenforceable, the remaining provisions shall remain unaffected. To the extent permitted, the invalid provision shall be replaced by a provision that most closely approximates its economic purpose.

18. Governing Law and Jurisdiction

18.1 All contractual relationships with estcontrolling are governed exclusively by Swiss law.

18.2 To the extent permitted by law, the exclusive venue for legal proceedings shall be the registered office of estcontrolling GmbH.

18.3 We reserve the right to invoke any mandatory statutory venues of jurisdiction.

estcontrolling GmbHWettingen, Switzerland
As of August 2026