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The information contained in www.bti-treuhand.ch is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in www.bti-treuhand.ch. Accordingly, the information on www.bti-treuhand.ch is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a professional.

While we have made every attempt to ensure that the information contained in www.bti-treuhand.ch has been obtained from reliable sources, BTI Treuhand & Consulting AG is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in www.bti-treuhand.ch is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will BTI Treuhand & Consulting AG, its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in www.bti-treuhand.ch or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Certain links in www.bti-treuhand.ch connect to other Web Sites maintained by third parties over whom BTI Treuhand & Consulting AG has no control. BTI Treuhand & Consulting AG makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.

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