Terms of business — business clients

Version: 9 October 2026

1. Scope and formation

These terms are intended for business clients. A website enquiry or free introduction is not a paid engagement. An engagement begins only after written agreement on the parties, scope, price and start date, and after these terms have been made available. A specific written agreement takes precedence over these general terms. The company identification is provided on the Company information page.

2. Services and scope

The engagement letter specifies the records, periods, returns, year-end documents and advice included. Services are performed with reasonable care rather than a guaranteed outcome, unless expressly agreed otherwise. No tax savings, decisions by authorities or audit opinions are guaranteed. An audit, assurance engagement or regulated legal advice is not included unless appropriately authorised and separately agreed.

3. Information and cooperation

The client provides complete and accurate information on time and reports relevant changes. Unicorn may request explanations and missing documents. Delays caused by missing information will be discussed, with deadlines and consequences documented as clearly as possible. The client’s information duty does not remove Unicorn’s own professional or statutory responsibilities.

4. Fees, additional work and payment

Website prices are indicative and exclude VAT; the applicable rules determine the tax treatment. The quote specifies final fees, software or external costs and billing frequency. Additional work is discussed beforehand. Unless otherwise agreed, invoices are due 14 days after issue. In a billing dispute, the client should identify the disputed part promptly and the parties should first discuss a resolution. Statutory late-payment rights remain applicable.

5. Confidentiality and personal information

Both parties handle confidential information carefully. Disclosure to others takes place where necessary for the engagement, with permission or on an applicable legal basis. The privacy notice and, where necessary, a data processing agreement govern personal information. Sensitive documents are supplied only through agreed channels.

6. Duration, termination and handover

The engagement letter states the duration. Unless otherwise agreed in writing, an ongoing engagement may be ended with 30 days’ notice. Fees remain due for agreed work already performed. The parties make reasonable arrangements for outstanding work, the last processed period and handover of client information. Mandatory retention duties continue to apply.

7. Liability and complaints

Each party is responsible for its own breaches under the applicable law. These draft terms do not contain a general exclusion for intentional misconduct, gross negligence or liability that cannot lawfully be excluded. Complaints may be raised through the website complaints procedure. Report potential problems promptly so that remediation or mitigation can be considered.

8. Law, disputes and consumers

Governing law and jurisdiction are specified in the engagement letter as appropriate to the cross-border engagement. In their absence, applicable conflict-of-law and jurisdiction rules apply. The parties first seek a resolution through discussion. Mandatory rights are not excluded. If a person contracts as a consumer, mandatory consumer information and any withdrawal rights must be provided separately before contracting; these business terms do not replace them.