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Copyright information

Since content on the website is copyrighted, any unauthorized use of materials on the website may violate copyright or other laws.

Site policy

This service is dedicated to private use. It is strictly prohibited to use either the whole content or parts of it – regardless of the purpose whatsoever – for reproduction or circulation. Violation of given policy is considered as breach of the copyright law. The responsible natural or juristic person will be exposed to potential lawsuit regarding civil or criminal law.

All information published on this website is not part of an obligation/contract and consequently can be changed without announcement or declaration. The services mentioned on this website can differ from the literal description or even not be available out of Switzerland. Under no circumstances, this website is meant to be treated as an economic advisory or business consultancy service.

T+R Ltd rejects all sorts of responsibility concerning problems that result from the fact of having consultated or used this website. Hypertext-links facilitate the access to websites of third parties, which are not under control by T+R Ltd. T+R Ltd rejects responsibility for the contents on this website.

Secrecy and privacy

Customer information that was uploaded via this website is only accessible for the T+R Ltd personnel.

Content and operators

T+R Ltd
Saegeweg 11
CH-3073 Guemligen

Design web et programmation

Maxomedia AG
Zinggstrasse 1
CH-3007 Bern


T+R Ltd. is a member firm of the “Nexia International” network. Nexia International is a leading worldwide network of independent accounting and consulting firms, providing a comprehensive portfolio of audit, accountancy, tax and advisory services.

“Nexia International” also refers to the trading name of Nexia International Limited, a company registered in the Isle of Man, which operates the Nexia International network. Company registration number: 53513C. Registered office: 1st floor, Sixty Circular Road, Douglas, Isle of Man, IM1 1SA.

Nexia International Limited does not deliver services in its own name or otherwise. Nexia International Limited and the member firms of the Nexia International network (including those members which trade under a name which includes the word NEXIA) are not part of a worldwide partnership.

Nexia International Limited does not accept any responsibility for the commission of any act, or omission to act by, or the liabilities of, any of its members. Each member firm within the Nexia International network is a separate legal entity. Nexia International Limited does not accept liability for any loss arising from any action taken, or omission, on the basis of the content on this website or any documentation and external links provided.

The trade marks NEXIA INTERNATIONAL, NEXIA and the NEXIA logo are owned by Nexia International Limited and used under licence.

References to Nexia or Nexia International are to Nexia International Limited or to the “Nexia International” network of firms, as the context may dictate.