All information, documents, images or other information on this site are subject to the following provisions:
The ownership of all the content of this website is held by Fiduciaire Auditoria SA. All rights reserved. The copy of all or part of the content published on this site is authorized exclusively for non-commercial use, naming the source. The content of the site does not claim to be complete.
Freedom of publication / independence
All advice available on this site have been developed by qualified professionals. The website is not supported by any commercial organization and does not include advertisements for certain products, services or businesses.
Data Protection / Privacy
Emails sent through this site cannot be encrypted and all information you provide on this site may be viewed by third parties.
Liability / Disclaimer
The information contained on this site does not replace personal advice. Any liability for damages resulting from the use of the contents of this site is rejected. Fiduciaire Auditoria SA declines all responsibility for the content of external links; the operators of the latter are solely responsible for their use and their content.
Concept / Design
LUMINA, Dr. Tarja Zingg, www.luminadesign.ch