For tax, payroll and advisory services
Last Updated: January 2026
These Terms and Conditions govern the contractual relationship between Anthony Haug, Haug Tax & Payroll (hereinafter "Service Provider") and the customer (hereinafter "Client") for all tax, payroll and advisory services provided.
By placing an order, the Client agrees to these Terms and Conditions. Deviating terms of the Client shall only apply if agreed in writing.
The Service Provider provides the following services:
The exact scope of services and the fee are agreed in writing or verbally before the start of the engagement. The services qualify as mandate law pursuant to Art. 394 et seq. CO.
Remuneration is based on individual agreement:
Invoices are payable within 30 days of the invoice date. In case of late payment, the Service Provider is entitled to charge interest of 5% p.a.
The Service Provider is not yet subject to VAT. Fees are therefore exclusive of VAT. Should the Service Provider become subject to VAT, the VAT will be absorbed by the Service Provider and is included in the fees.
For Clients based abroad or for first-time engagements, an appropriate advance payment may be required before work begins.
The Client is obliged to:
If these obligations are breached, the Service Provider cannot be held responsible for any resulting disadvantages or delays.
The Service Provider provides services with due care and to the best of their knowledge based on current Swiss law.
The services are advisory in nature. The Service Provider owes careful execution of the engagement but not a specific result. In particular, the Service Provider cannot guarantee:
The Service Provider is liable for damages caused intentionally or through gross negligence. Liability for slight negligence is excluded to the extent permitted by law.
Liability is in any case limited to the fee agreed for the respective engagement, but not exceeding CHF 20'000 per claim.
No liability is assumed for damages based on incomplete or incorrect information provided by the Client.
The Service Provider maintains appropriate professional liability insurance.
The Service Provider treats all information entrusted within the scope of the engagement as confidential. This obligation continues after termination of the contractual relationship.
Disclosure of information to third parties occurs only:
Personal data is processed in accordance with the Swiss Data Protection Act (DPA). Details can be found in the Privacy Policy.
The Service Provider retains engagement documents for the statutory retention period of 10 years. After termination of the engagement, original documents will be returned to the Client upon request.
Work products created by the Service Provider (tax returns, calculations, etc.) become the property of the Client upon full payment.
Pursuant to Art. 404 CO, the engagement may be revoked by either party at any time. However, termination at an inopportune time may give rise to a duty to pay damages.
Upon termination of the engagement, services rendered up to that point must be compensated.
These Terms and Conditions and the entire contractual relationship are exclusively governed by Swiss law.
The exclusive place of jurisdiction for all disputes arising from or in connection with the contractual relationship is Zurich, Switzerland, unless mandatory statutory places of jurisdiction apply.
Should individual provisions of these Terms and Conditions be or become invalid, the validity of the remaining provisions shall remain unaffected. The invalid provision shall be replaced by a valid provision that comes closest to the economic purpose of the invalid provision.
The Service Provider reserves the right to amend these Terms and Conditions at any time. For existing contractual relationships, the Terms and Conditions valid at the time of conclusion of the contract shall apply.
Anthony Haug - Haug Tax & Payroll
Bodengasse 6, 8803 Rüschlikon, Switzerland
Email: anthony@haugtaxpayroll.ch
Phone: +41 77 484 13 91