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General disclaimer

The information contained on this website is of general nature and not suitable to replace an individual consultation by experts in each individual case. For further individual information, we kindly ask you to contact the persons and agencies mentioned in the text or to send us a direct inquiry.

The content published on this website does not constitute a solicitation or offer to acquire, hold or sell products services mentioned on this website, nor any solicitation or offer to engage in other or legal transactions. It exclusively serves for personal use and informational purposes and may be modified as well as the present important legal notices at any time without prior notice by ABT.

This website contains statements about future events, which represent the current perspectives and assumptions made by ABT.

The information and assessments stated on this website have been compiled to the best of our knowledge and belief and are based on the documents and information available to us. There is no claim to completeness and no guarantee can be given for its absolute accuracy.

ABT creates the content of its website with upmost care. However, there may be gaps, inaccuracies or other errors as a result of legal revisions, changed circumstances or technical errors on this website. We cannot guarantee the accuracy, timeliness, reliability and completeness of the information contained on this website. To the extent permitted by Law ABT disclaims any liability for any damages arising from the use of or reliance on the content of this website or from links pointing to third party websites.


The entire content of the ABT website is protected by copyright (all rights reserved). Downloading or printing individual pages or sections of the ABT website is permitted provided that neither the copyright notice nor any other legally protected names or references are removed. If you download or otherwise duplicate software or other data from the ABT website, all ownership rights remain with ABT. The total or partial reproduction, transmission (electronically or by other means), modification, linking or use of the ABT website for public or commercial purposes is prohibited without the prior written consent of ABT.

E-mail usage

E-mail traffic from and with ABT takes place via public, not specifically protected, data transmission networks. The data communication via the internet cannot be guaranteed error-free and/or not at all times according to the current state of the art. Thus ABT rejects any liability for damages resulting from transmission errors, technical defects, malfunctions or interventions in the network operators’ facilities. It may happen that e-mails are not delivered or not delivered on time. We therefore ask you to send us time-critical or important messages by regular mail (with proof of delivery) or by courier. In case of doubt, you should contact the intended recipient by telephone.

Applicable law/place of jurisdiction

Exclusively Swiss Law is applicable. The exclusive place of jurisdiction is Zurich.

Disclaimer of Nexia International

ABT Treuhandgesellschaft AG is a member firm of the “Nexia International” network. Nexia International is a leading worldwide network of independent accounting and consulting firms, providing a comprehensive portfolio of audit, accountancy, tax and advisory services. “Nexia International” also refers to the trading name of Nexia International Limited, a company registered in the Isle of Man, which operates the Nexia International network. Company registration number: 53513C. Registered office: 1st floor, Sixty Circular Road, Douglas, Isle of Man, IM1 1SA. Nexia International Limited does not deliver services in its own name or otherwise. Nexia International Limited and the member firms of the Nexia International network (including those members which trade under a name which includes the word NEXIA) are not part of a worldwide partnership. Nexia International Limited does not accept any responsibility for the commission of any act, or omission to act by, or the liabilities of, any of its members. Each member firm within the Nexia International network is a separate legal entity. Nexia International Limited does not accept liability for any loss arising from any action taken, or omission, on the basis of the content on this website or any documentation and external links provided. The trade marks NEXIA INTERNATIONAL, NEXIA and the NEXIA logo are owned by Nexia International Limited and used under licence. References to Nexia or Nexia International are to Nexia International Limited or to the “Nexia International” network of firms, as the context may dictate.