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We are not liable for information or advice given over the telephone or transmitted electronically, which is not subsequently given in writing and thereby authorised by an authorised representative of our company.

The information contained in this communication is intended solely for the use of the individual or entity to whom it is addressed and others authorized to receive it. It may contain confidential or legally privileged information. If you are not the intended recipient you are hereby notified that any disclosure, copying, distribution or taking any action in reliance on the contents of this information is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by responding to this email and then delete it from your system. Moore Stephens Schwarz Kallinger Zwettler is neither liable for the proper and complete transmission of the information contained in this communication nor for any delay in its receipt.

Statements to the addressee fall under the regulations of the contract of mandate. Sending emails to us does not entail any effect on the observance of deadlines.

We would also like to point out that communication by email through the internet is insecure, since unauthorised third parties are, in principle, able to read and manipulate its contents. We are not responsible for the content of this message or changes made to it after the original message has been sent. Although we have taken all possible precautions to ensure that attachments to this email are checked for viruses, we still advise you to perform a virus check with a suitable virus checker on any attachments before opening them, since we take no liability for any damage caused by software viruses.

Be aware that consulting services concerning draft contracts contain only tax items and need further legal advice by a lawyer. Please contact a lawyer for execution.