1. Website Operators and Scope

This website (www.crowe-curator.ch, also accessible via www.crowe.com/ch/zh; the "Website") is jointly operated by:

(collectively "Crowe Curator," "we," or "us"). Each of these companies is a legally independent stock corporation (Aktiengesellschaft) under Swiss law. No company is liable for the acts or omissions of any other company.

By accessing and using the Website, you agree to these Terms of Use and our Privacy Policy. If you do not agree, please refrain from using the Website. Additional terms may apply to specific sections or services of the Website; we will indicate this where applicable.

2. Crowe Global – Network Structure

Crowe Curator Tax AG, Crowe Curator Audit AG, Crowe Curator Advisory AG, and Alfa Treuhand- und Revisions AG are members of Crowe Global, a Swiss association (Verein). Crowe Global is an umbrella organization of independent member firms; it does not itself provide services to clients and is not a party to any engagement of a member firm.

Each member firm of Crowe Global is a separate and independent legal entity. Neither Crowe Global nor any other member firm is responsible or liable for the acts or omissions of Crowe Curator, and Crowe Curator is not responsible or liable for the acts or omissions of Crowe Global or any other member firm. Member firms do not act as agents of Crowe Global or of one another.

"Crowe" and the Crowe logo are trademarks of Crowe Global and are used by Crowe Curator under license.

3. No Professional Advice, No Client Relationship

The content of this Website is provided solely for general information about Crowe Curator and its services. It does not constitute tax, legal, audit, or other professional advice and is no substitute for individual advice from a qualified professional who takes your specific circumstances into account.

Using the Website, subscribing to newsletters or publications, or contacting us through the Website does not create a contractual or client relationship between you and any Crowe Curator company. An engagement is established solely through a separate written agreement with the respective company. Any decisions you make based on the content of this Website are made at your own risk.

4. Content and Currency of Information

We make reasonable efforts to prepare the content of the Website carefully and to keep it up to date. However, we make no representation or warranty as to the accuracy, completeness, timeliness, or suitability of the content for any particular purpose. In particular, laws, administrative practice, and case law may change without content on the Website being updated immediately.

We reserve the right to modify, supplement, or remove content at any time without notice and to discontinue the Website in whole or in part.

5. Limitation of Liability

You use the Website at your own risk. To the extent permitted by law, the Crowe Curator companies, their governing bodies, employees and auxiliary persons exclude all liability for direct, indirect, or consequential damages arising from accessing the Website, using it, or being unable to use it. This applies in particular to damages resulting from the use of content, interruptions, transmission errors, technical malfunctions, or viruses and other malicious software.

Liability for unlawful intent and gross negligence remains reserved (Art. 100 of the Swiss Code of Obligations).

The Website is provided without any assurance that it will operate without interruption or error, that defects will be corrected, or that the Website and its servers are free of viruses or other harmful components.

6. Links to Third-Party Websites

The Website may contain links to third-party websites, including those of Crowe Global and other member firms. These websites are not under our control. We have no influence over their content, availability, data protection, or security and accept no responsibility for them. A link does not constitute a recommendation or endorsement of the linked content. The use of third-party websites is governed by their own terms of use and privacy policies.

7. Copyright and Trademarks

All content on the Website (texts, publications, images, graphics, logos, layout, software) is protected by copyright and trademark law (in particular the Swiss Copyright Act and the Swiss Trademark Protection Act) and is owned by Crowe Curator, Crowe Global, or the respective licensors.

You may view, download, and print content from the Website for personal, non-commercial use, provided that copyright and other proprietary notices remain unchanged. Any further use, in particular reproduction, distribution, modification, making available to the public, or commercial exploitation, requires our prior written consent. Quoting individual passages with proper attribution remains permitted within the limits of the statutory right of quotation (Art. 25 of the Swiss Copyright Act).

The names "Crowe Curator" and "Alfa Treuhand" and the Crowe logo may not be used without consent.

8. Electronic Communication and Data Protection

The processing of personal data in connection with the Website is governed by our Privacy Policy, which forms part of these Terms of Use. It provides information in particular on the use of cookies and analytics tools.

Emails and contact forms are generally transmitted unencrypted over the Internet. They may be viewed, altered, or intercepted by third parties; the fact that you have contacted us is not confidential either.

Therefore, please do not send us confidential or engagement-related information through the Website or by unencrypted email unless we have agreed on a secure transmission channel with you. Professional secrecy and our duties of care apply only once an engagement has been established.

9. Permitted Use

You agree to use the Website only lawfully and for its intended purpose. In particular, the following is prohibited:

• interfering with the functionality or security of the Website, its servers, or its networks;
• attempting to gain unauthorized access to protected areas or systems;
• automated, systematic extraction of content (scraping) or use of the content to train AI systems without our consent;
• introducing malware or other harmful code;
• using the Website to disseminate unlawful, offensive, or misleading content or for advertising purposes.

We reserve the right to block access to the Website without prior notice in the event of violations and to pursue legal remedies.

10. Changes to These Terms of Use

We may amend these Terms of Use at any time. The version published on the Website at the relevant time applies; the date of the last change is indicated at the end of this document. By continuing to use the Website after a change, you accept the amended version.

11. Governing Law and Jurisdiction

These Terms of Use and all disputes arising out of or in connection with the use of the Website are governed by Swiss law, excluding its conflict-of-laws rules and the United Nations Convention on Contracts for the International Sale of Goods (CISG).

The exclusive place of jurisdiction shall be Zurich, Switzerland. Mandatory statutory places of jurisdiction, in particular for consumers, remain reserved.

12. Severability

If any provision of these Terms of Use is or becomes invalid or unenforceable in whole or in part, the validity of the remaining provisions shall not be affected. The invalid provision shall be replaced by a valid provision that comes closest to the intended economic purpose.

Last updated: 1 October 2026