Terms of Business
In the text below, we refer to the client as "you" and Skattepunkten AB respectively Skattepunkten Office Services as "we" (with derivatives your, our etc.)
2. Provided information
Our ability to provide appropriate advice is dependent on the information you provide us. For that reason, you must be meticulous in ensuring that all the information you give us is full and correct.
3. Rules of secrecy
We will treat all information we obtain from you as confidential insofar as we are not legally obliged to do otherwise.
4. Consultancy fees
4.1 Our fees for tax advice vary depending on the consultant working with your case. Currently we charge between SEK 2000 and 2400 per hour plus VAT (if any), if the client is a company. We also charge between SEK 2000 and 2400 per hour, if the client is a private individual but then including VAT if VAT is applicable, i.e. if VAT is applicable we will lower our price enough to compensate for the VAT. For large assignments we can make special agreements.
For current accounting services we charge SEK 700 per hour and for advanced accounting services SEK 1400 per hour - in both cases plus VAT.
4.2 If we have billable time for you for less than half an hour for a whole month, we will still charge for half an hour on the monthly invoice.
4.3 For each invoice there is an invoice fee of SEK 70 plus VAT. Travel expenses and similar items will be added where appropriate.
5. Payment conditions
5.1 We invoice at the beginning of each month for the past month’s work. Invoices are to be paid within 30 days of the invoice date.
5.2 In the event of late payment, we reserve the right to charge the usual interest on overdue payments and to refrain from providing further advice until we have received payment. These terms of payment apply unless otherwise agreed in any particular case.
6. Case specific application
The information and memoranda we prepare for you are intended for your own use only. They may not be passed on to other parties for a fee.
7.1 We will do our best to provide you with advice and assistance based on our evaluation of the facts of the case and of relevant law and practice. The complexity of the tax regulations makes it impossible for us to guarantee any specific tax outcome. Any advice may also be erroneous for other reasons.
7.2 Should it appear that we may have been negligent in our advice or in any other assistance, we may repay the amount we have invoiced for the case, but under no circumstances more than this, no matter what has occurred.
8. Conflict of interest
We have a large number of clients, and conflicts of interest may arise. If it should emerge that we have other clients with interests that might conflict with yours in a manner which could be regarded as representing a conflict of interest when we give you tax advice or assistance, we reserve the right to terminate our assignment with you.
9. Illegal tax schemes
We reserve the right to terminate the assignment with immediate effect if you request us to assist in something which is illegal. You must also be aware that we never express an opinion on the risk of discovery.
10. Jurisdiction and applicable law
Should any dispute arise in relation to this agreement, it shall be settled in Swedish courts in accordance with Swedish law.