General Terms and Conditions (GTC) – Flat-rate tax AdvisoryPlan
1. Subject of the Agreement
The flat-rate tax advisory plan provides access to oral, practical tax advice from experienced tax experts in the areas of direct taxes, value added tax (VAT) and customs. Advice is provided on the basis of questions submitted by email to and is generally provided by telephone. There is no entitlement to a written statement.
2. Scope of services
The flat-rate tax advisory plan includes answers to an unlimited number of tax questions, provided that our experts can answer them within a maximum of 30 minutes of research. The scope of services does not include activities that generally require more time and effort, such as:
- Analysis of contracts or complex issues
- Obtaining rulings
- Support with tax audits
- Tax planning or structuring
Such services can be offered on request for a separate fee.
3. Response time and communication
Responses will generally be provided by telephone, as promptly as possible, but no later than three working days after receipt of the complete enquiry by email. The enquiry must contain all relevant information. There is no entitlement to a written statement.
4. Prices
- Basic flat-rate tax advisory plan: CHF 3,000/year
- Premium flat-rate tax advisory plan: CHF 4,500/year
Prices are exclusive of VAT (where applicable).
T+R AG reserves the right to adjust the subscription prices upon each contract renewal. The customer will be informed of any price changes upon delivery of the invoice for the new subscription year. If no written cancellation is received within 30 calendar days of the invoice date, the subscription shall be deemed renewed for another year under the adjusted terms and conditions.
5. Access to tax events
Depending on the subscription, free access to one or more tax events (e.g. tax seminar, VAT congress) is included. The holding of these events is not guaranteed. If no event takes place in the respective subscription year, the subscription price will be reduced as follows:
- Basic flat-rate tax advisory plan: CHF 300 (excl. VAT)
- Premium flat-rate tax advisory plan: CHF 750 (excl. VAT)
These amounts will be refunded after the subscription expires. If the events are offered but not used, no refund will be made.
6. Annual meeting (Premium only)
The Premium subscription includes an annual two-hour meeting at our office at Sägeweg 11 in 3073 Gümligen with two tax experts to discuss more complex issues. The date can be chosen freely, subject to the availability of our experts in the relevant fields. Questions can be submitted in advance of the meeting to enable efficient preparation. A maximum preparation time of four hours in total is included in the scope of services. Any unused meeting will lapse without compensation at the end of the subscription year.
7. Contract term and termination
The subscription has a term of one year from the start of the contract and is then automatically extended for another year. The contract can be terminated in writing within 30 calendar days of receipt of the invoice for the renewal. If no notice of termination is given within this period, the subscription will be automatically renewed for another year.
T+R AG reserves the right to discontinue the flat-rate tax advisory plan service altogether with effect from the end of a subscription year. In this case, current subscriptions will not be renewed and no invoice will be issued for the following year.
8. Terms of payment
Invoices will be issued at the beginning of the subscription period or at the beginning of the renewal period. Unless cancelled (see section 7), the fee is payable without deduction within 30 calendar days of the invoice date.
9. Confidentiality
All information exchanged within the scope of the subscription shall be treated as confidential.
10. Disclaimer
The advice is provided on the basis of the information provided by the customer. T+R AG accepts no liability for incomplete or incorrect information.
The advice is intended to provide support in tax matters and does not replace a comprehensive tax review or planning. Any liability is excluded to the extent permitted by law.
11. Place of jurisdiction and applicable law
Swiss law applies. The exclusive place of jurisdiction is Bern.