Terms & Disclaimer (Switzerland)

The German version governs. These terms are concluded in German. This English text is a convenience translation of /agb.html; in the event of any discrepancy, the German version prevails (§ 7).

These general terms and conditions apply to all contracts for the production of an eCH-0276 file for customers established in Switzerland. Swiss terms are kept in German where they are the terms actually used: Jahresrechnung, Bilanz, Erfolgsrechnung, Treuhand, MWST.

Contracting party

The customer's contracting party is:

David Wirfs
Sole proprietorship (Einzelunternehmen) — eBilanz Fabrik
Naumannstraße 1
50735 Köln
Germany
E-mail: hello@ebilanzfabrik.de

“eBilanz Fabrik” is the trading name of this sole proprietorship and not a separate legal entity. There is no Swiss company, no Swiss permanent establishment, no Swiss business address and no Swiss UID. Further details in the imprint.

The essential point in one sentence: eBilanz Fabrik produces the file — you file it, in your own cantonal tax portal, under your own access. eBilanz Fabrik transmits nothing, files nothing and never acts for you before any authority.

§ 1 Subject matter of the service

eBilanz Fabrik provides a purely technical service: the conversion of the Bilanz and Erfolgsrechnung data finalised by the customer (the Jahresrechnung under the Swiss Code of Obligations, Art. 958 (2) CO) into the Swiss exchange format eCH-0276, version V1.0.0 (“E-Bilanz und E-Tax JP”, defined by the eCH association and developed with the Schweizerische Steuerkonferenz, native XML), together with a technical structure check of the file produced. The structure check covers well-formedness of the XML, the presence of the registers and mandatory fields required by the schema, integer amounts, and the equality of assets and liabilities. The result of the service is the generated file, for download by the customer.

eBilanz Fabrik provides no tax advice, no bookkeeping, no audit within the meaning of the Code of Obligations, no substantive review and no classification decision. The technical correctness, the completeness and the tax assessment of the data are the sole responsibility of the customer (and, where applicable, of their Treuhänder). Ambiguous classifications are put to the customer to decide; eBilanz Fabrik does not decide them. This expressly includes the appropriation of profit, which is a resolution of the customer's own governing bodies. If no statement on the appropriation of profit is supplied for a financial year, eBilanz Fabrik requests it, or requires express confirmation that no distribution was resolved; an appropriation of profit is never assumed.

Scope of the service relative to the tax return. eCH-0276 covers the E-Bilanz and the tax declaration of legal entities (E-Tax JP). eBilanz Fabrik generates only the E-Bilanz part — Bilanz and Erfolgsrechnung. The customer completes the tax return in the cantonal declaration solution themselves, and continues to upload the Jahresrechnung signed under the Code of Obligations there as an attachment; our file does not replace it.

The structure check under paragraph 1 is a technical check of the file and not an assurance that any cantonal tax portal will accept the file or that a filing made with it will succeed. Whether the import works and the filing is accepted is established by the customer alone, in their tax portal.

§ 2 Filing exclusively by the customer

Filing with the cantonal tax authority is done exclusively by the customer, under their own access to their canton's tax portal. eCH-0276 is a data standard; how the file reaches a cantonal tax portal is determined by the canton concerned, not by the standard. For Canton Zürich the declaration solution is ZHcorporateTax; sign-in there uses AGOV, the Swiss authorities' login, linked via the portal registration number and matching access code allocated by the cantonal tax office. Where a registered general power of attorney exists, the letter carrying those details goes to the authorised representative — usually the customer's Treuhänder; their acts count as the customer's acts for the purposes of these terms. eBilanz Fabrik has not tested that import itself and warrants neither that it will succeed nor that a portal will accept the file (§ 1 paragraph 4).

The following applies expressly:

eBilanz Fabrik transmits no data to any tax authority and maintains no interface to any cantonal or federal tax system.
eBilanz Fabrik does not file in the customer's name and does not act for the customer before authorities. There is no relationship of representation, mandate or advice in tax matters.
eBilanz Fabrik at no time receives, requests or stores the portal registration number, the matching access code or any other access credentials of the customer for their tax portal, and has no access to that portal. This does not refer to the customer's commercial-register number — that is master data of the annual accounts, is required to produce the file, and is collected in the order process.
The filing party for the purposes of the tax procedure is the customer alone. The customer is responsible for content, completeness, deadlines and the act of filing.

The customer is expected to check the result of the import in their tax portal and to file early enough to still be able to react to any feedback from the portal.

§ 3 Liability (limitation of liability)

eBilanz Fabrik is liable exclusively for the technical correctness of the format conversion of the data supplied by the customer and for the provision of the generated file in accordance with the contract. eBilanz Fabrik is not liable for the substantive correctness of the data, for acceptance of the file by a cantonal tax portal, for the assessment and its outcome, for meeting deadlines, or for the consequences of a late, incomplete or omitted filing — such as a discretionary assessment, fines, surcharges or default consequences under the applicable tax law; these lie solely with the customer as the filing party.

Liability for indirect and consequential damage is limited to the extent permitted by §§ 305–310 BGB. Liability for intent, gross negligence and for breach of material contractual duties (cardinal obligations) remains unaffected.

§ 4 No tax-advisory relationship

Once the offering is switched on, the product will display clearly, on upload and before download: “This is a technical conversion of the data you supplied. eBilanz Fabrik has not checked it for substantive correctness. You are responsible for checking the data, for importing it into your cantonal tax portal, and for the filing itself.” Advertising and product statements refrain from any assertion that eBilanz Fabrik ensures the correctness, the compliance or the acceptance of the filing.

§ 5 Data protection / processing on behalf

Financial data is processed exclusively to perform the order and is not sold, not profiled, not used for advertising. The provider is established in Germany and is subject to German retention law: invoices and other accounting vouchers — including the order record insofar as it evidences the billing — are kept for eight years (§ 147 (3) AO, § 257 (4) HGB as in force since 1 January 2025). The generated eCH-0276 file is held for the same period so that the billing remains traceable. No customer account is maintained. Details in the privacy notice.
The customer's access credentials for their cantonal tax portal — the portal registration number and the matching access code — are at no time collected, transmitted or stored; they are not needed for the service (§ 2). The customer's commercial-register number is a different thing: it is master data of the annual accounts and is collected in the order process.
Where personal data is processed on our behalf, a data processing agreement under Art. 28 GDPR is concluded before processing; Art. 9 revDSG applies in addition. Details in the privacy notice.
Payment is handled by a separate service provider (Stripe) on a data path separate from the financial data.

§ 6 Price / taxes

CHF 49.95 per filing file, one-off, no subscription. What governs is the currency and the final amount shown in the order process immediately before the binding order.

The stated amount is the total amount the customer has to pay to eBilanz Fabrik. No tax amount is added to it or shown separately:

No German VAT. The provider is established in Germany. For a service supplied to a business established in Switzerland, the place of supply is the recipient's seat (§ 3a (2) UStG); the supply is therefore not taxable in Germany. German VAT is accordingly neither charged nor shown on the invoice.
No Swiss MWST. The provider is not entered in the Swiss MWST register and adds no Swiss MWST. Should the provider become liable for Swiss MWST in future, the MWST will from that point be shown separately and added to the price; for contracts already concluded, the agreed amount stands.
Bezugsteuer on the customer's side. For a service supplied from abroad the customer may owe the acquisition tax under Art. 45 MWSTG: recipients registered for MWST declare it from the first franc, recipients not registered only above CHF 10'000 of such acquisitions per calendar year. That tax is owed by the customer to the Swiss Federal Tax Administration, not to the provider, and is therefore not contained in the amount stated above. Assessing it is a matter for the customer and their Treuhand — the provider gives no tax advice on it.

Wordings such as “net” or “excl. VAT”, and the naming of a VAT rate, are deliberately absent from this offering: there is no tax amount that the provider would add to the stated price.

§ 7 Scope / applicable law / contract language

The service is addressed to Swiss legal entities (AG, GmbH, Verein, Stiftung) preparing their Jahresrechnung under the Code of Obligations — Bilanz, Erfolgsrechnung and notes (Art. 958 (2) CO) — and to the Treuhänder acting for them. Currently only Canton Zürich is supported (declaration solution ZHcorporateTax). Further cantons are added once it is clear by what route their portals take in an eCH-0276 file; there is no entitlement to it and no date is promised.

The offering is addressed exclusively to businesses (B2B). No contracts are concluded with consumers; there is no consumer right of withdrawal. Orders outside this scope are declined, not “guessed at”.

The contract language is German. The German version of these terms is the only binding one. This English version is a translation provided to aid understanding; in the event of any discrepancy, the German version prevails.

German law applies to this contractual relationship. The exclusive place of jurisdiction for all disputes arising out of or in connection with this contract is Köln (Germany). Between businesses this jurisdiction agreement is permissible under Art. 23 of the Lugano Convention; mandatory places of jurisdiction remain unaffected.