Service Provider and Scope

These Terms and Conditions apply to all services and contractual relationships between HERA Accounts and its clients, unless otherwise agreed.

These Terms and Conditions apply to private clients as well as businesses, self-employed individuals, medical practices, institutions, and other organizations.

Individual agreements, quotations, engagement agreements, and expressly agreed supplementary conditions take precedence over these Terms and Conditions where their provisions differ.

A client’s differing terms and conditions apply only if HERA Accounts has expressly accepted them.

Services

HERA Accounts provides services in the following areas:

• Financial accounting and ongoing bookkeeping.
• Annual financial statements and administrative support.
• Payroll administration and related reporting.
• Tax returns and tax advisory services.
• Advice on company formation and business-related matters.
• Real estate management and advisory services.
• Financial and administrative support for medical practices and other healthcare organizations.
• Succession planning and support in preparing business transfers and estate-related matters.
• Digitalization, automation, and optimization of administrative processes.

The specific scope of services is determined by the relevant quotation, engagement agreement, order confirmation, or other documented agreement.

Services not expressly agreed are not included in the engagement.

Formation of the Agreement

Information on this website, general descriptions of services, and nonbinding statements do not, in themselves, constitute a binding offer.

An agreement is formed when a quotation is accepted, an engagement agreement is signed, an order is expressly confirmed, or a working relationship is otherwise agreed in a verifiable manner.

Agreements may be concluded in writing, electronically, or, where legally permissible, verbally.

An inquiry submitted through the contact form or by email does not, by itself, establish a client engagement.

Before accepting an engagement, HERA Accounts may request additional information or documents where necessary to assess the proposed services.

Provision of Services

HERA Accounts provides the agreed services diligently, professionally, and based on the information available when the services are performed.

Unless expressly agreed otherwise, HERA Accounts is responsible for exercising due care but does not guarantee a particular financial, tax-related, or commercial outcome.

Recommendations and assessments are based on the available documents, the circumstances communicated by the client, and the legal and administrative framework known at the relevant time.

Changes in legislation, administrative requirements, established practice, case law, or economic circumstances may require subsequent adjustments.

Ongoing monitoring of such developments after completion of an individual engagement is provided only where expressly agreed.

Client Cooperation and Responsibilities

Clients must provide HERA Accounts with all information, documents, records, access permissions, and explanations necessary to perform the agreed services. These must be complete, accurate, and provided on time.

Depending on the engagement, this may include:

• Accounting records and business documents.
• Tax documents and information concerning personal or business circumstances.
• Payroll, social insurance, and personnel information.
• Contracts, correspondence from public authorities, and applicable deadlines.
• Information about real estate, assets, or business interests.
• Powers of attorney or approvals required to perform the engagement.

Clients must promptly inform HERA Accounts of changes that may affect the engagement.

HERA Accounts may generally assume that information and documents supplied by clients are accurate and complete, unless there are clear indications to the contrary.

Comprehensive verification of the authenticity, completeness, or substantive accuracy of documents is performed only where expressly agreed.

Appointments and Deadlines

Agreed deadlines depend on all necessary information and documents being provided completely and on time.

HERA Accounts monitors or meets administrative, tax-related, or contractual deadlines only where this forms part of the expressly agreed engagement and the necessary documents are available in sufficient time.

Processing may be delayed if documents are submitted late or necessary information is missing.

To the extent permitted by law, HERA Accounts is not responsible for consequences resulting solely from information or documents provided late, incompletely, or inaccurately by the client.

Additional work resulting from urgent requests, late documents, or necessary revisions may be charged separately after the client has been informed.

Fees and Pricing

Fees are based on the agreed quotation, engagement agreement, fixed fee, or agreed hourly rate.

Unless a fixed fee has been agreed, services are charged according to the time and work involved.

Cost estimates are nonbinding unless expressly described as a binding fixed fee.

If it becomes apparent that an estimate may be substantially exceeded, HERA Accounts will inform the client in good time, where reasonably possible.

Third-party fees, administrative charges, registration costs, delivery costs, and other necessary expenses are charged separately unless expressly included in an agreed fixed fee.

All prices are stated in Swiss francs unless otherwise agreed.

HERA Accounts is currently not subject to value-added tax. Consequently, no VAT is currently charged. If HERA Accounts becomes subject to VAT in the future, the legally applicable VAT will be shown and charged from the relevant date, to the extent legally and contractually permissible.

Invoicing and Payment Terms

HERA Accounts may invoice services after completion of an engagement, periodically, upon reaching agreed milestones, or in accordance with an individual agreement.

Invoices are payable within 30 days of the invoice date, without deductions, unless a different payment period has been agreed.

If payment is overdue, HERA Accounts may claim statutory default interest and reasonable reminder or debt collection costs actually incurred, in accordance with applicable law.

Where payments remain outstanding, HERA Accounts may temporarily suspend further services after providing notice, provided that mandatory legal obligations are not violated and the client’s interests are appropriately considered.

For extensive engagements or under particular circumstances, a reasonable advance payment or partial payment may be agreed.

Additional Services

Services that are not included in the agreed scope of work are considered additional services.

These may include:

• Subsequent corrections resulting from amended or incomplete information.
• Additional meetings or special analyses.
• Additional correspondence with public authorities, insurers, or other organizations.
• Organizing incomplete or unsorted documents.
• Urgent special assignments or additional administrative work.

Additional services are charged separately following prior agreement or in accordance with the rates established for the engagement.

Engagement of Third Parties

Where necessary, HERA Accounts may involve qualified third parties, professional specialists, or technical service providers if this is necessary or appropriate for the proper performance of an engagement.

Where third-party involvement creates additional costs or requires the disclosure of particularly confidential information, the client will be informed in advance and, where necessary, asked to provide consent.

Statutory confidentiality obligations and data protection requirements remain applicable.

Digital Tools and Automated Processes

HERA Accounts may use digital accounting, administrative, and communication systems, as well as automated tools, to process engagements efficiently.

These systems support administrative workflows, the organization of information, and the efficient handling of suitable tasks.

Professional assessments, significant decisions, and responsibility for client engagements remain with HERA Accounts or the relevant professionals.

Personal or confidential information is entered into such systems or transferred to their providers only where necessary for the relevant engagement, appropriate contractual and data protection safeguards are in place, and any required consent has been obtained.

Sensitive personal data, particularly health information and patient data, is processed only in accordance with the applicable legal and contractual requirements.

Medical Practices and Healthcare

When working with medical practices, clinics, and other healthcare organizations, HERA Accounts considers the specific requirements relating to confidentiality, data security, and operational procedures.

Responsibility for medical decisions, patient treatment, professional requirements, and the lawful operation of the respective healthcare organization remains with the client or the individuals responsible for those matters.

HERA Accounts does not provide medical advice and accepts no responsibility for diagnostic, therapeutic, or medical operational decisions, unless expressly agreed otherwise where legally permissible.

Patient information may be shared only where necessary for the specific engagement, legally permissible, and transmitted through an appropriate communication channel.

Confidentiality

HERA Accounts treats information and documents received during an engagement as confidential.

Information is disclosed only where necessary to perform the engagement, where consent has been given, or where disclosure is required by law.

The duty of confidentiality continues after the engagement ends, provided that no statutory disclosure or reporting obligations require otherwise.

Clients likewise undertake not to disclose confidential information, documents, or working methods belonging to HERA Accounts to uninvolved third parties without consent.

Data Protection

HERA Accounts processes personal data in accordance with applicable data protection legislation and only where necessary to perform an engagement, communicate with clients, or comply with legal obligations.

Details about how personal data is processed are provided in the HERA Accounts Privacy Policy.

Where the nature of an engagement requires additional data processing or confidentiality agreements, these will be concluded separately.

Communication and Electronic Transmission

HERA Accounts and its clients may communicate in person, by telephone, by email, through suitable digital platforms, or through other agreed channels.

Electronic communication may involve security risks. Unless a specific transmission method has been agreed, HERA Accounts may use customary means of communication.

Particularly confidential documents, sensitive financial information, or sensitive personal data should be exchanged through a suitable channel appropriate to the associated risk.

Clients must inform HERA Accounts promptly of changes to email addresses, contact persons, or delivery details.

Liability

HERA Accounts is liable under applicable statutory provisions for damages resulting from a culpable breach of contractual or legal obligations.

Liability for intentional misconduct or gross negligence is not excluded.

To the extent permitted by law, liability for ordinary negligence is limited to foreseeable damages directly resulting from the breach. Mandatory legal protections, particularly those applicable to private clients, remain reserved.

HERA Accounts is not liable for consequences arising from incorrect, incomplete, or late information provided by the client, unless HERA Accounts is itself responsible.

HERA Accounts is likewise not liable for decisions made by public authorities, banks, insurers, or other third parties, provided that HERA Accounts did not improperly influence those decisions.

A specific limitation of liability or liability cap may be agreed in an individual engagement agreement where legally permissible and appropriate for the relevant contractual relationship.

Force Majeure and Technical Disruptions

If services cannot be provided, or cannot be provided on time, due to exceptional events, technical failures, government measures, or other circumstances beyond the reasonable control of HERA Accounts, the client will be informed as soon as possible.

In such cases, both parties will seek an appropriate solution and, where possible, adjust the agreed deadlines.

Mandatory statutory rights remain unaffected.

Contract Duration and Termination

Individual engagements generally end once the agreed service has been completed, unless further cooperation has been agreed.

Ongoing engagements continue for the individually agreed term or, if no fixed term has been established, for an indefinite period.

Where the contractual relationship qualifies as a mandate under the Swiss Code of Obligations, either party may generally revoke or terminate it at any time.

If termination occurs at an inopportune time, the statutory consequences remain applicable.

Individually agreed notice periods apply only to the extent that they comply with mandatory law and the nature of the contractual relationship.

Fees for services already provided, necessary expenses, and work performed up to termination remain payable.

Following termination, documents are returned or made accessible in accordance with applicable legal and contractual obligations.

Documents and Retention

Original documents received from clients are returned after completion of the engagement unless otherwise agreed.

HERA Accounts may retain copies, working papers, or engagement-related documentation where required by law, necessary to document the services provided, or necessary to protect legitimate interests.

A client’s statutory document-retention obligations are not automatically assumed by HERA Accounts as a result of the engagement.

Long-term archiving, document management, or electronic access to documents is provided only where expressly agreed.

Rights to Work Products

Clients may use documents, reports, analyses, and other work products prepared specifically for them for the agreed purpose.

General templates, methods, concepts, calculation models, and internal working materials belonging to HERA Accounts remain the property of HERA Accounts unless otherwise agreed.

Clients’ statutory rights to receive documents and their rights to their own materials remain unaffected.

Changes to These Terms and Conditions

HERA Accounts may amend these Terms and Conditions for future agreements.

For ongoing engagements, amendments apply only if they are communicated to the client and validly agreed in accordance with applicable legal requirements.

Amendments must not restrict mandatory statutory rights applicable to private clients.

The current version is published on the HERA Accounts website.

Applicable Law and Jurisdiction

Contractual relationships with HERA Accounts are governed by Swiss law.

For disputes involving businesses, self-employed individuals, or other clients acting in a professional capacity, the competent courts at the business location of HERA Accounts have jurisdiction to the extent permitted by law.

For private clients, the statutory places of jurisdiction apply. Mandatory or partially mandatory consumer-protection rules concerning jurisdiction remain expressly reserved.

Contact

If you have questions about these Terms and Conditions or an existing engagement, please contact us at: