Disclaimer

This disclaimer highlights that if advice is given in an email, it is based on the facts and assumptions you have provided us. We assume that these facts and assumptions are correct, complete, and accurate. Our advice is based on the legislation as well as its administrative and judicial interpretations existing at the date of the email. In the event of changes to the facts and assumptions or to the legislation and its interpretations (including retroactive changes), the advice expressed in an email should be reconsidered in light of these changes. We are under no obligation to update the advice based on these changes. The advice expressed in this email is not binding on the authorities (tax or otherwise) or the courts.

An email and any attachments are confidential and intended solely for the use of the person or entity to whom they are addressed. If you are not the designated recipient or an employee or agent responsible for delivering a message to the designated recipient, you are not authorized to read, print, store, copy, or disseminate any part of it. If you have received an email in error, we kindly request you to notify us by return email and delete all electronic files of the message. It is impossible to guarantee the secure or error-free transmission of electronic communication, as information may be intercepted, corrupted, lost, destroyed, delayed, or incomplete, or may contain viruses. Therefore, the sender disclaims any liability for any errors or omissions in the content of a message, as well as for any loss or damage suffered by the user resulting from the transmission of an email.