General terms and conditions

1. Scope of Application and Enforceability

1.1. These General Terms and Conditions of Services (hereinafter: “GTCs”) apply to all mandates, advisory services, and service agreements concluded between DC Accounting, with its registered office in Geneva (Switzerland), and its clients.

1.2. Any derogation from these GTCs must be explicitly agreed upon in writing, notably via a specific quote or Engagement Letter. In the event of a discrepancy, the provisions of the Engagement Letter shall prevail over these GTCs. The application of any general terms and conditions belonging to the client is expressly excluded.

2. Scope of Services and Duty to Cooperate

2.1. The services provided by DC Accounting include, but are not limited to, bookkeeping, preparation of VAT returns, tax return filing, payroll management, and general business advisory.

2.2. Duty to Cooperate: The client undertakes to proactively deliver, within the agreed deadlines and in an organized manner, all supporting documents, bank statements, and information necessary for the proper execution of the mandate. Any delay, additional cost, or prejudice resulting from late, incomplete, or erroneous submissions shall be borne exclusively by the client. DC Accounting is under no obligation to verify the material accuracy of the information provided.

3. Pricing, Payment Terms, and Right of Retention

3.1. Fees are established based on the firm's hourly rates or as a fixed fee, as stipulated in the approved quote. Unless otherwise specified, DC Accounting's invoices are payable net within ten (10) days of their date of issuance.

3.2. Retainers: DC Accounting reserves the right to make the commencement or continuation of its work conditional upon the payment of a fee retainer (advance payment).

3.3. Late Payment and Suspension: In the event of non-payment by the due date, default interest of 5% per annum (Art. 104 CO) shall accrue automatically without prior notice. In the event of payment being overdue by more than fifteen (15) days, DC Accounting reserves the right to immediately suspend its services and exercise a right of retention over the accounting records and documents in its possession until full payment of all outstanding amounts is received.

4. Confidentiality and Data Protection (FADP)

4.1. DC Accounting undertakes to keep strictly confidential all business-related information of the client that comes to its knowledge during the performance of the mandate, unless required to disclose it by a competent legal, judicial, or tax authority.

4.2. Personal data entrusted to the firm is processed in strict compliance with the revised Swiss Federal Act on Data Protection (FADP). The client expressly authorizes DC Accounting to use specialized accounting software and cloud hosting infrastructures that comply with Swiss data security standards.

5. Limitation of Liability

5.1. Best Efforts Obligation: The services provided by DC Accounting strictly constitute a best efforts obligation (obligation de moyens) in accordance with statutory statutory statutory mandate rules (Art. 398 CO), and do not constitute an obligation of result.

5.2. Client Source Responsibility: The client assumes full responsibility for the accuracy, completeness, and lawfulness of the documents provided. DC Accounting does not perform any fraud detection audits. The firm shall not be held liable for the consequences of accounting entries based on falsified, concealed, or incomplete documents.

5.3. Exclusion of Administrative Sanctions: DC Accounting disclaims all liability for indirect or consequential damages (such as loss of profit or reputational damage), as well as for any reassessment of social security contributions, ex-officio tax assessments (taxation d'office), fines, or default interest levied by public authorities (notably the AVS/AHV, VAT authorities, or the Cantonal Tax Administration) resulting from client negligence or a state of affairs predating the mandate.

5.4. Liability Cap: In the event of proven liability of the firm for slight or moderate negligence, the payable compensation shall be strictly capped at the total amount (excluding VAT) of the fees received for the specific mandate giving rise to the claim over the preceding twelve (12) months. Liability for unlawful intent or gross negligence (Art. 100 CO) remains reserved by law.

6. Termination of the Mandate

6.1. In accordance with Article 404 of the Swiss Code of Obligations, either party may revoke or renounce the mandate at any time, subject to written notice.

6.2. In the event of termination, all fees and out-of-pocket expenses corresponding to services actually performed up to the termination date shall become immediately due and payable. If termination occurs at an inopportune juncture (en temps inopportun) causing prejudice to the firm, claims for damages remain reserved.

7. Governing Law and Jurisdiction

7.1. These GTCs, as well as the entire contractual relationship between DC Accounting and the client, are governed exclusively by substantive Swiss law, excluding its conflict of laws provisions.

7.2. The place of performance, the place of debt enforcement for clients domiciled abroad, and the exclusive place of jurisdiction shall be Geneva (Switzerland), subject to an appeal to the Swiss Federal Supreme Court.

By signing the quote or Engagement Letter referring to these General Terms and Conditions, the client certifies having read, understood, and unconditionally accepted all the clauses set forth above.

Last updated: 15 February 2026