1. INTRODUCTION #

1.1.1 Binding Contract #

These Terms and Conditions (“Terms”) constitute a legally binding agreement between you, whether personally or on behalf of an entity (“User”), and the Swiss Tax Institute, (“Swiss Tax Institute,” “we,” “us,” or “our”), governing your access to and use of the Swiss Tax Institute platform, including but not limited to www.swisstaxinstitute.ch and all associated domains, subdomains, mobile applications, and any content, functionality, and services offered on or through these platforms (collectively, the “Platform”).

1.1.2 Acceptance Methods #

You agree to be bound by these Terms:

• Clicking to accept or agree to the Terms when this option is made available to you;
• Registering for an account on the Platform;
• Completing the subscription purchase process;
• Accessing, browsing, or using any part of the Platform; or
• Downloading, uploading, or contributing any content to the Platform.

1.1.3 Representation and Warranty #

By accepting these Terms, you represent and warrant that:

• You have the legal capacity and authority to enter into these Terms;
• You are at least 18 years of age or the age of majority in your jurisdiction, whichever is greater;
• If you are accepting on behalf of an organization or entity, you have the authority to bind such organization or entity to these Terms;
• You are not located in, and will not access the Platform from, any country subject to a Swiss, EU, UN, or US embargo or that has been designated as a “terrorist supporting” country; and
• You are not listed on any Swiss, EU, UN, or US government list of prohibited or restricted parties.

1.1.4 Rejection of Terms #

If you do not agree to these Terms, you must not access or use any part of the Platform. You should immediately discontinue use of the Platform and, if applicable, uninstall any Platform-related applications from your devices.

1.1.5 Additional Terms #

Certain areas, features, or services of the Platform may be subject to additional terms and conditions, which are incorporated herein by reference. Such additional terms will be presented to you for acceptance when you access the relevant areas, features, or services. In the event of a conflict between these Terms and any additional terms, the additional terms shall prevail concerning the specific area, feature, or service to which they apply.

1.1.6 Electronic Contracting #

You acknowledge and agree that these Terms constitute an electronic contract that establishes legally binding terms and conditions applicable to your use of the Platform. You acknowledge that your electronic submissions constitute your agreement and intent to be bound by these Terms. Under any applicable laws, including without limitation the Swiss Code of Obligations, YOU HEREBY AGREE TO THE USE OF ELECTRONIC SIGNATURES, CONTRACTS, ORDERS, AND OTHER RECORDS, AND TO ELECTRONIC DELIVERY OF NOTICES, POLICIES, AND RECORDS OF TRANSACTIONS INITIATED OR COMPLETED BY US OR VIA THE PLATFORM.

1.1.7 Language #

These Terms are provided in English, German, French, and Italian translations available. In case of any discrepancy between the English and other versions, the English version shall prevail.

1.1.8 Legal Review #

We recommend that you print a copy of these Terms for your records and review them with legal counsel if you have any questions about your rights and obligations.

1.2 Definitions #

• “Platform” refers to the Swiss Tax Institute website, mobile applications, and all related services.
• “User” refers to any individual or entity that accesses or uses the Platform, including Learners, Instructors, and Business Clients.
• “Learner” refers to any User who enrolls in or accesses educational content on the Platform.
• “Instructor” refers to any User who creates, publishes, or delivers educational content on the Platform.
• “Business Client” refers to any organization that purchases enterprise services or licenses for multiple Users.
• “Content” refers to all educational materials, courses, assessments, and other resources available on the Platform.

1.3 Modifications to Terms #

The Swiss Tax Institute reserves the right to modify these Terms at any time. We will provide notice of significant changes through the Platform or via email. Your continued use of the Platform after such modifications constitutes your acceptance of the updated Terms.

2. USER ACCOUNTS AND REGISTRATION #

2.1 Account Creation #

2.1.1 Registration Requirement #

While certain basic features of the Platform may be accessible without registration, full access to educational content, interactive features, certification programs, and personalized tax learning paths requires the creation of a user account. Different account types are available based on user needs (Individual Learner, Professional, Instructor, or Business Administrator).

2.1.2 Registration Process #

To create an account, you must complete the registration form available on the Platform by providing all required information, which may include, but is not limited to:

• Full legal name
• Valid email address
• Professional designation or role (if applicable)
• Country of residence and/or tax jurisdiction
• Professional credentials or qualifications (for Instructor accounts)
• Company or organization details (for Business accounts)
• Billing information
• Password creation and confirmation

2.1.3 Information Accuracy #

By creating an account, you represent and warrant that:

• All information provided during registration is true, accurate, current, and complete;
• You will promptly update any information that changes to maintain its accuracy;
• You have not impersonated any person or entity or misrepresented your identity or affiliation with any person or entity;
• You have not created an account using a false identity or information, or on behalf of another person without authorization; and
• You have not created multiple accounts for the purpose of obtaining additional free trials, discounts, or other benefits.

2.1.4 Verification Procedures #

The Swiss Tax Institute reserves the right to:

• Verify the information provided during registration through third-party services or by requesting additional documentation;
• Reject any account application that fails to meet our verification standards;
• Implement additional verification measures for Instructor accounts, including but not limited to professional credential verification, tax authority registration checks, and background screening;
• Suspend or terminate accounts if inaccurate information is discovered after account creation; and
• Report suspected fraudulent registrations to relevant authorities.

2.1.5 Profile Completeness #

Following account creation, you are encouraged to complete your user profile by providing additional optional information that may enhance your learning experience, such as:

• Professional areas of interest
• Prior taxation knowledge or experience
• Specific tax learning goals
• Professional profile photograph
• Professional certifications or memberships

2.1.6 Corporate and Multi-User Registration #

Business entities wishing to register multiple users must:

• Designate an authorized administrator to manage the business account;
• Provide company registration details, tax identification numbers, and valid business contact information;
• Sign additional Business Terms where applicable; and
• Ensure all individual users comply with these Terms when accessing the Platform through the business account.

2.2 Account Security #

2.2.1 Credential Requirements #

When creating an account, you must select a password that meets our security standards, which may include minimum length requirements, complexity rules, and prohibitions against commonly used or easily guessable passwords. Multi-factor authentication may be required or offered as an additional security measure.

2.2.2 Credential Safeguarding #

You are solely responsible for:

• Maintaining the strict confidentiality of your account credentials;
• Regularly changing your password by security best practices;
• Ensuring that you log out from your account at the end of each session, particularly when using a public or shared computer;
• Implementing appropriate physical, technical, and administrative security measures to prevent unauthorized access to your account;
• Not sharing your account credentials with any third party, including family members, colleagues, or employees (except as explicitly authorized for Business accounts through designated access controls); and
• Not allowing any automated system to access the Platform through your account.

2.2.3 Security Breach Notification #

You must immediately notify the Swiss Tax Institute of any known or suspected:

• Unauthorized use of your account;
• Unauthorized access to your account credentials;
• Other security breach related to your account;
• Loss or theft of the device on which the Platform’s mobile application is installed; or
• Compromise of multi-factor authentication methods.

Notification should be made by:

• Email to security@swisstaxinstitute.ch;
• Using the “Report Security Concern” feature within the Platform; or
• Calling our dedicated security hotline at +41 44 123 4567 during business hours.

2.2.4 Liability for Account Activity #

You acknowledge and agree that:

• All activities that occur under your account will be deemed to have been authorized by you;
• The Swiss Tax Institute shall not be liable for any loss or damage arising from your failure to comply with these security obligations;
• You are fully responsible for all actions taken through your account, whether by you or by any person to whom you have disclosed your account credentials;
• In cases of unauthorized account access, you will remain liable for any purchases or transactions made until you have notified us of the security breach and we have had reasonable time to respond; and
• You may be held liable for losses incurred by the Swiss Tax Institute or any other user due to someone else using your account as a result of your failure to safeguard your account credentials.

2.2.5 Security Measures and Monitoring #

The Swiss Tax Institute implements various security measures to protect user accounts, including:

• Encryption of sensitive account data;
• Regular security audits and penetration testing;
• Monitoring for suspicious account activity;
• Temporary account lockouts after multiple failed login attempts;
• Session timeout after periods of inactivity; and
• IP logging and geolocation verification.

You acknowledge that we may temporarily suspend your account access if we detect unusual activity patterns that may indicate unauthorized access attempts.

2.3 Age Restrictions #

2.3.1 Minimum Age Requirement #

You must be at least 18 years of age or the age of majority in your jurisdiction, whichever is greater, to create an account on the Platform. This age restriction is based on:

• The complex nature of tax education content;
• The professional focus of the Platform;
• Legal requirements regarding online contracting capabilities; and
• Data protection laws governing the processing of personal information.

2.3.2 Minor Access with Guardian Consent #

Individuals under 18 years of age (“Minors”) may access and use certain designated educational content on the Platform only under the following conditions:

• The Minor’s access must be through an account created and managed by their parent or legal guardian (“Guardian”);
• The Guardian must provide verifiable consent for the Minor’s use of the Platform;
• The Guardian must supervise the Minor’s use of the Platform at all times;
• The Guardian accepts full responsibility for the Minor’s compliance with these Terms;
• The Guardian agrees to be bound by these Terms on behalf of the Minor; and
• The Minor’s use is limited to age-appropriate content specifically designated for educational purposes.

2.3.3 Verification of Age and Guardian Status #

The Swiss Tax Institute reserves the right to:

• Implement age verification measures at any time;
• Request documentation to verify Guardian status and relationship to the Minor;
• Limit or restrict access to certain content based on age verification results; and
• Terminate accounts where misrepresentation of age or Guardian status is discovered.

2.3.4 Minor Protection Measures #

In cases where Minor access is permitted with Guardian consent, the Platform implements additional protection measures, including:

• Restricted access to interactive features, including forums and messaging systems;
• Prohibition on Minors creating Instructor accounts or uploading content;
• Enhanced content filtering and monitoring;
• Specialized data protection measures compliant with regulations governing Minor data; and
• Simplified terms explanations and educational disclaimers for Minor users.

2.3.5 Educational Programs for Young Learners #

The Swiss Tax Institute may offer specialized tax education programs designed specifically for younger learners (e.g., the “Future Tax Professional” program). Such programs:

• Require explicit Guardian enrollment and consent;
• Feature age-appropriate content and learning methodologies;
• May have separate supplemental terms and conditions; and
• Include enhanced safety and privacy measures.

2.4 Account Types and Tiers #

2.4.1 Individual Account Tiers #

The Platform offers multiple account tiers for individual users, including:

• Basic (free access to limited content)
• Standard (moderate access to educational resources)
• Premium (comprehensive access to all standard learning materials)
• Professional (Premium features plus advanced professional resources and certifications)

Each tier has specific access privileges, feature limitations, and subscription costs as detailed in our current pricing structure.

2.4.2 Instructor Accounts #

To qualify for an Instructor account, applicants must:

• Possess verifiable professional qualifications in taxation, accounting, or law;
• Have a minimum of 5 years of documented professional experience in Swiss taxation;
• Submit a complete curriculum vitae and professional references;
• Complete the Instructor verification process;
• Agree to the Instructor-specific supplemental terms; and
• Maintain active professional standing and compliance with continuing education requirements.

2.4.3 Business Accounts #

Business accounts are available for tax firms, accounting practices, legal firms, and corporate tax departments, and include:

• Centralized administrative controls;
• User management and access permission settings;
• Team learning analytics and reporting;
• Custom learning paths for employees;
• Bulk subscription management; and
• Enterprise billing options.

2.4.4 Academic Institution Accounts #

Special account types are available for recognized educational institutions, providing:

• Discounted access for students and faculty;
• Integration with learning management systems;
• Specialized academic content;
• Teaching resources and case studies; and
• Research collaboration opportunities.

2.5 Account Deactivation and Deletion #

2.5.1 Temporary Deactivation #

You may temporarily deactivate your account by:

• Accessing account settings and selecting the “Deactivate Account” option;
• Submitting a deactivation request to support@swisstaxinstitute.ch; or
• Contacting customer support directly.

During deactivation:

• Your profile will not be visible to other users;
• You will not have access to Platform content or features;
• Your subscription will continue to be billed unless separately canceled; and
• You may reactivate your account at any time by logging in.

2.5.2 Permanent Account Deletion #

You may request permanent deletion of your account by:

• Submitting a formal deletion request through your account settings;
• Sending a written deletion request to support@swisstaxinstitute.ch

Account deletion will:

• Permanently remove your user profile;
• Delete your personal information by our Privacy Policy and applicable data protection laws;
• Cancel any active subscriptions (subject to the terms of your subscription agreement);
• Remove your access to all purchased content and courses;
• Delete any content you have contributed to the Platform (except as noted in section 2.5.3); and
• Be irreversible after the completion of the deletion process.

2.5.3 Retention After Deletion #

Notwithstanding account deletion, the Swiss Tax Institute will retain:

• Records required for tax, legal, or accounting purposes;
• Information necessary to prevent fraud or future abuse;
• Anonymized or aggregated data for analytics;
• Content you have shared with other users that they have copied or stored;
• Content you have posted in public areas of the Platform; and
• Records of transactions and activities for audit purposes as required by law.

2.5.4 Deletion Timeline #

Following a deletion request, we will:

• Send confirmation once the deletion process is complete.
• Process the initial request within 5 business days.
• Complete the account deletion within 30 days

3. USER RESPONSIBILITIES #

3.1 Compliance with Laws #

Users must comply with all applicable laws, regulations, and tax requirements in Switzerland and their jurisdiction of residence or operation.

3.2 Accuracy of Information #

Users must ensure all information provided to the Platform is accurate, complete, and up-to-date, particularly information related to tax regulations, calculations, and advice.

3.3 Respectful Conduct #

Users must treat other Users with respect and professionalism. Harassment, discrimination, or abusive behavior toward other Users or Platform staff is strictly prohibited.

3.4 Intellectual Property Rights #

Users must respect the intellectual property rights of the Platform, Instructors, and third parties. Unauthorized reproduction, distribution, or modification of Content is prohibited.

3.5 Feedback and Reviews #

Users may provide feedback and reviews on Content. Such feedback must be honest, constructive, and related to the Content. False, misleading, or malicious reviews are prohibited.

4. INSTRUCTOR OBLIGATIONS #

4.1 Content Quality #

4.1.1 Quality Standards #

Instructors shall ensure that all Content created, published, or maintained on the Platform adheres to the following quality standards:

• Factual accuracy in all tax-related information, calculations, and examples
• Grammatical correctness and professional language usage
• Logical structure and pedagogical organization of materials
• Appropriate depth and breadth of coverage for the intended audience
• Professional presentation with consistent formatting and branding
• Clear distinction between factual information and professional opinions
• Appropriate citations and references to official sources of tax law and regulations
• Practical relevance to real-world tax scenarios in Switzerland

4.1.2 Content Review Process #

All Content is subject to the Swiss Tax Institute’s quality review process, which may include:

• Initial review before Content is published on the Platform
• Peer review by other qualified Instructors
• Regular quality audits of existing Content
• Targeted reviews following significant tax law changes
• Expert assessment of complex or specialized tax topics
• Learner feedback evaluation and satisfaction metrics

4.1.3 Remediation of Quality Issues #

If Content is found to fall below quality standards, Instructors must:

• Acknowledge receipt of quality concerns within 3 business days
• Submit a remediation plan within 7 business days
• Implement necessary corrections within 14 business days
• Participate in follow-up quality reviews as required
• Complete additional instructor training if persistent quality issues are identified

4.1.4 Quality Metrics and Performance #

Instructor performance will be evaluated based on multiple quality metrics, including:

• Learner ratings and reviews (minimum average rating of 3.5/5.0 required)
• Completion rates of courses and modules
• Error rates and correction responsiveness
• Clarity assessments from learner surveys
• Adherence to Swiss Tax Institute’s instructional design guidelines
• Practical applicability of course content to real-world tax scenarios
• Technical accuracy as evaluated by expert reviewers

4.1.5 Content Enhancement Requirements #

In addition to meeting minimum quality standards, Instructors are expected to:

• Incorporate diverse learning methodologies to accommodate different learning styles
• Develop assessments that effectively evaluate learner comprehension
• Create practical examples and case studies that illustrate key concepts
• Provide supplementary resources and references for advanced learning
• Design interactive elements that enhance learner engagement
• Include visual aids, diagrams, and flowcharts to clarify complex tax concepts
• Develop practical tools such as checklists, templates, and decision matrices

4.2 Content Updates #

4.2.1 Monitoring Responsibility #

Instructors must implement a systematic approach to monitor relevant changes to:

• Federal Swiss tax legislation, ordinances, and regulations
• Cantonal and municipal tax provisions
• Swiss Federal Tax Administration (ESTV/AFC) directives and circulars
• Federal Supreme Court and lower court decisions on tax matters
• International tax treaties and agreements affecting Switzerland
• OECD and EU tax standards and guidelines applicable to Switzerland
• Professional standards and best practices in Swiss taxation

4.2.2 Update Frequency and Timelines #

Instructors shall adhere to the following update requirements:

• Major legislative changes (e.g., tax reform packages): Updates within 30 calendar days of enactment
• Routine annual tax changes (e.g., rate adjustments): Updates within 14 calendar days of official publication
• Significant court decisions: Updates within 45 calendar days of publication
• Administrative guidelines and circulars: Updates within 21 calendar days of issuance
• Minor technical corrections or clarifications: Updates within 7 calendar days of identification
• Comprehensive review of all Content: At minimum once every 6 months regardless of external changes

4.2.3 Update Documentation and Notification #

For each substantive Content update, Instructors must:

• Document the specific changes made and their legal or regulatory basis
• Indicate the effective date of the tax changes implemented
• Highlight transitional provisions or phase-in requirements
• Notify current Learners enrolled in affected courses via the Platform notification system
• Maintain a visible change log accessible to Learners
• Label outdated Content clearly with appropriate disclaimers until updates are completed
• Submit update documentation to the Swiss Tax Institute’s content review team

4.2.4 Versioning and Historical Content #

Instructors shall implement proper Content versioning by:

• Maintaining archived versions of course Content for reference purposes
• Clearly labeling and dating each content version
• Providing appropriate transition guidance between versions
• Indicating tax periods to which specific Content versions apply
• Preserving historical content when necessary for Learners dealing with prior tax periods
• Including version compatibility notes for downloadable resources and tools

4.2.5 Update Quality Assurance #

Update implementations must undergo quality assurance processes including:

• Technical accuracy verification by the Instructor
• Peer review when updates involve significant or complex changes
• Editorial review for consistency and clarity
• Testing of recalculated examples and revised calculations
• Verification of links to external resources and documents
• Alignment check with other Platform Content to prevent contradictions

4.2.6 Failure to Update Consequences #

Failure to maintain current Content may result in:

• Temporary removal of Content from the Platform
• Reduction in revenue share percentage
• Mandatory remedial training
• Probationary status for the Instructor
• Removal of “Verified Current” badges and designations
• In cases of repeated or severe failures, termination of Instructor privileges

4.3 Legal Compliance #

4.3.1 Tax Law Accuracy and Compliance #

Instructors must ensure Content complies with:

• Current Swiss Federal Tax Law (DBG/LIFD)
• Federal Law on the Harmonization of Direct Taxes of Cantons and Municipalities (StHG/LHID)
• Value Added Tax Act (MWSTG/LTVA)
• Withholding Tax Act (VStG/LIA)
• Stamp Duty Act (StG/LT)
• Applicable cantonal and municipal tax laws
• Bilateral and multilateral tax treaties
• Swiss Financial Market Supervisory Authority (FINMA) regulations affecting taxation
• Anti-money laundering legislation as it pertains to tax matters

4.3.2 Intellectual Property Compliance #

Instructors shall:

• Use only original Content created by the Instructor or properly licensed from rightsholders
• Obtain written permission before incorporating third-party materials
• Properly attribute all sources according to academic and professional standards
• Respect trademarks, service marks, and brand names in all Content
• Secure appropriate licenses for any software, tools, or methodologies incorporated into courses
• Maintain documentation of all permissions and licenses obtained
• Not reproduce copyrighted official publications beyond the scope of permitted use
• Comply with the Swiss Federal Act on Copyright and Related Rights

4.3.3 Data Protection and Privacy Compliance #

Instructors must adhere to:

• Swiss Federal Data Protection Act (DSG/LPD) and its ordinances
• Cantonal data protection laws where applicable
• European General Data Protection Regulation (GDPR) when processing data of EU residents
• Platform-specific data handling protocols as outlined in the Instructor Handbook
• Confidentiality requirements regarding Learner information
• Secure data management practices for any Learner data accessed through the Platform
• Transparency requirements regarding collection and use of Learner information

4.3.4 Professional Ethics and Standards #

Instructors must comply with:

• Ethical standards of relevant professional organizations (e.g., EXPERTsuisse, Swiss Bar Association)
• Swiss regulations regarding tax practice and tax consulting
• Conflict of interest disclosure requirements
• Prohibitions against promoting aggressive tax avoidance or evasion strategies
• Professional standards regarding client confidentiality as applied to case studies
• Clear differentiation between tax planning, tax avoidance, and tax evasion in educational Content
• Appropriate disclaimers regarding the educational nature of Content

4.3.5 Marketing and Representation Compliance #

In promoting their Content, Instructors must:

• Comply with Swiss regulations on advertising and marketing
• Make only substantiated and verifiable claims about course outcomes
• Avoid misleading statements regarding official endorsements or recognitions
• Clearly distinguish between continuing education credits that are officially recognized and those that are not
• Adhere to the Swiss Tax Institute’s marketing guidelines
• Not misrepresent professional qualifications or affiliations
• Comply with Swiss unfair competition law (UWG/LCD)

4.3.6 Cross-Border Compliance Considerations #

When Content addresses international tax matters, Instructors must:

• Clearly identify the jurisdictional scope and limitations of the information provided
• Incorporate appropriate disclaimers regarding application in foreign jurisdictions
• Address relevant international compliance regimes (e.g., FATCA, CRS, BEPS)
• Maintain awareness of sanctions and restricted party regulations
• Distinguish between Swiss legal requirements and foreign legal requirements
• Note when dual compliance may be necessary for certain taxpayers

4.3.7 Regulatory Reporting Obligations #

Instructors must:

• Notify the Swiss Tax Institute promptly of any regulatory inquiries regarding their Content
• Report known material errors or compliance issues affecting published Content within 24 hours of discovery
• Disclose any professional sanctions or proceedings that may affect their qualifications
• Cooperate fully with any regulatory compliance reviews conducted by the Platform
• Maintain appropriate professional liability insurance as required by their professional status

4.4 Qualification and Expertise #

4.4.1 Minimum Qualification Requirements #

Instructors must possess at least one of the following qualifications:

• Swiss Federal Diploma in Tax Expertise or equivalent
• Master’s degree or higher in taxation, law, accounting, or related field from an accredited institution
• Professional certification as a Swiss tax expert, certified accountant, or attorney specializing in tax law
• Minimum of 8 years of professional tax practice experience in Switzerland for specialist topics
• Current or former employment with Swiss tax authorities at a senior level (for public sector topics)
• Recognition as a subject matter expert by relevant professional associations

4.4.2 Expertise Verification Process #

The Swiss Tax Institute’s verification process includes:

• Submission of authenticated copies of academic diplomas and professional certificates
• Verification of professional memberships and standing
• Professional reference checks from at least two independent sources
• Review of published works, articles, or presentations in the field of taxation
• Assessment of practical experience through structured interviews
• Evaluation of teaching experience and pedagogical capabilities
• Background checks including professional disciplinary records
• Proof of continuing professional education in relevant fields

4.4.3 Specialization and Scope Limitations #

Instructors must:

• Teach only within their verified areas of expertise
• Clearly identify their specific areas of specialization in their Instructor profile
• Acknowledge limitations in specialized areas and collaborate with other experts when appropriate
• Receive additional verification before teaching in highly specialized or technical tax domains
• Maintain expertise classifications as defined in the Instructor Classification System

4.4.4 Continuing Professional Development #

To maintain qualified Instructor status, Instructors must:

• Complete a minimum of 40 hours of continuing professional education in taxation annually
• Document all continuing education activities in their Instructor profile
• Participate in the Platform’s Instructor development programs (minimum 10 hours annually)
• Stay current with emerging trends and developments in their areas of expertise
• Attend at least two professional tax conferences or seminars annually
• Complete mandatory training on platform updates and instructional design improvements
• Participate in peer knowledge-sharing and collaborative learning opportunities

4.4.5 Subject Matter Expert Networks #

Qualified Instructors are expected to:

• Participate in the Platform’s subject matter expert review network
• Contribute to periodic content reviews within their areas of expertise
• Collaborate on interdisciplinary content development when requested
• Provide expert consultation on learner questions escalated through the support system
• Participate in expert roundtables and discussion panels when invited
• Mentor newer Instructors in their field of specialization

4.4.6 Credentials Maintenance and Renewal #

Instructor qualifications are subject to:

• Annual review and revalidation of credentials
• Periodic reassessment of teaching effectiveness
• Review of learner satisfaction metrics
• Verification of continuing professional education requirements
• Confirmation of good standing with professional bodies
• Renewal of specialized certifications as required by issuing authorities

4.5 Non-Discrimination #

4.5.1 Comprehensive Non-Discrimination Policy #

Instructors shall not discriminate against Learners based on:

• Race, color, ethnicity, or national origin
• Religion, creed, or belief system
• Gender, gender identity, or gender expression
• Sexual orientation
• Age
• Disability or medical condition
• Marital or family status
• Veteran status
• Socioeconomic background
• Educational background
• Professional Affiliations
• Political views (except where directly relevant to tax policy discussions)
• Linguistic background or language proficiency (beyond minimum requirements for course participation)
• Geographic location within Switzerland or nationality
• Any other characteristic protected by Swiss federal or cantonal law

4.5.2 Equal Access and Opportunity #

Instructors must:

• Ensure course content is accessible to all qualified Learners
• Provide reasonable accommodations for Learners with disabilities
• Address the diversity of learning styles in course design
• Create inclusive learning environments that respect cultural differences
• Use inclusive language and diverse examples in course materials
• Offer flexible learning options when technically feasible
• Respond to all Learner questions and concerns with equal attention and respect
• Evaluate all Learners based on objective criteria related to course objectives

4.5.3 Content Inclusivity Requirements #

Course content must:

• Present diverse perspectives where relevant to the subject matter
• Use inclusive language and avoid stereotypes or generalizations
• Include diverse examples and scenarios that reflect the heterogeneity of taxpayers
• Consider the needs of different types of taxpayers (e.g., employees, self-employed, retirees)
• Address tax issues relevant to various family structures and living arrangements
• Consider implications for both Swiss nationals and foreign residents where applicable
• Be accessible to Learners with disabilities (e.g., screen reader compatibility, transcripts for audio)

4.5.4 Harassment and Hostile Environment Prevention #

Instructors shall:

• Maintain professional boundaries with all Learners
• Create safe learning environments free from harassment or intimidation
• Moderate discussion forums and interactive elements to prevent discriminatory or offensive comments
• Respond promptly to reports of harassment or discrimination in course contexts
• Refrain from imposing personal political, religious, or social views unrelated to the tax content
• Report instances of discriminatory behavior by Learners to the Platform administrators
• Complete mandatory training on harassment prevention and inclusive teaching practices

4.5.5 Accommodation Process #

When accommodation requests are received, Instructors must:

• Acknowledge accommodation requests within 2 business days
• Consult with the Platform’s accessibility team on appropriate accommodations
• Implement reasonable accommodations within 10 business days
• Document accommodations provided for quality assurance purposes
• Protect the privacy and dignity of Learners requesting accommodations
• Consider accommodation feedback for future course design improvements

4.5.6 Compliance Monitoring and Enforcement #

The Swiss Tax Institute will:

• Conduct regular reviews of course content for inclusivity and non-discrimination
• Analyze Learner feedback for potential discrimination concerns
• Investigate all discrimination complaints thoroughly and confidentially
• Implement remedial measures including mandatory training when issues are identified
• Apply proportionate sanctions for verified discrimination violations
• Terminate Instructor relationships for serious or repeated discrimination

4.6 Content Ownership and Licensing #

4.6.1 Intellectual Property Ownership #

The ownership structure for Content is as follows:

• Instructors retain ownership of the original intellectual property in their created Content
• The Swiss Tax Institute owns the selection, arrangement, and presentation of Content on the Platform
• Jointly developed Content shall have ownership specified in separate written agreements
• Platform templates, frameworks, and structural elements remain the property of the Swiss Tax Institute
• Learner-generated content in response to assignments remains the property of the Learners, subject to limited license grants

4.6.2 License Grant to Platform #

By uploading, submitting, or creating Content on the Platform, Instructors grant to the Swiss Tax Institute:

• A worldwide, non-exclusive, royalty-free, transferable license (with right to sublicense) to use, reproduce, distribute, prepare derivative works of, display, and perform the Content in connection with:
  • The Platform and the Swiss Tax Institute’s business operations
  • Promotion and marketing of the Platform and the Instructor’s Content
  • Development of new features, services, and products
  • Translation into other languages
  • Reformatting for different delivery methods or devices
  • Quality assurance and improvement processes
  • Research and development of educational methodologies
  • Compliance with legal obligations

4.6.3 License Term and Survival #

The license granted to the Swiss Tax Institute:

• Remains in effect for the duration of the Instructor’s copyright in the Content (including all extensions, renewals, and revivals)
• Survives the termination of the Instructor’s account or relationship with the Platform
• Continues in perpetuity for Content that has been accessed or downloaded by Learners prior to termination
• Includes a 90-day wind-down period following termination to transition affected Learners
• May be limited to a shorter period only through a separate written agreement specifically addressing license term

4.6.4 License Limitations and Restrictions #

The license granted to the Swiss Tax Institute is subject to the following limitations:

• The Platform may not sell or license the Instructor’s Content as a standalone product separate from the Platform without additional written agreement
• The Platform will attribute the Content to the Instructor unless the Instructor requests otherwise
• The Platform may not materially alter the substantive tax guidance or advice within the Content without the Instructor’s review and approval
• The Platform will make commercially reasonable efforts to remove the Instructor’s personal identity from Content following termination if specifically requested
• The license does not transfer or assign the Instructor’s moral rights where such rights are recognized

4.6.5 Instructor License Restrictions #

Instructors are restricted from:

• Licensing or selling identical or substantially similar Content to competing tax education platforms during the active offering of the Content on the Platform
• Using proprietary Platform tools, templates, or frameworks outside the Platform
• Representing Platform-enhanced or Platform-modified Content as solely their original work
• Removing or publishing Content in violation of the exclusivity terms specified in their Instructor Agreement
• Using the Swiss Tax Institute branding, reputation, or endorsement to promote external courses or services without written permission

4.6.6 Content Withdrawal and Removal #

Regarding Content withdrawal:

• Instructors may request removal of their Content from the Platform by providing 90 days’ written notice
• The Platform may continue to provide access to Learners who enrolled in a course prior to the withdrawal notice
• Critical tax updates must still be provided by the Instructor during the notice period
• Content containing significant Platform investments (production, enhancement, co-development) may be subject to extended licensing periods as specified in the Instructor Agreement
• Emergency removal due to significant legal or factual errors can be expedited but requires documented justification

4.6.7 Derivative Works and Improvements #

Concerning modifications and improvements:

• Platform-directed improvements to the Instructor’s Content (formatting, organization, technical enhancements) are owned by the Platform but do not affect the Instructor’s ownership of the underlying Content
• Substantial content transformations (adaptations, localizations, expansions) will be governed by separate written agreements
• Instructors maintain the right to create and own derivatives of their own Content outside the Platform, subject to the restrictions in Section 4.6.5
• Collaborative improvements involving multiple Instructors will have ownership determined by written collaboration agreements

4.6.8 Revenue Sharing and Royalties #

Content licensing includes the following compensation terms:

• Instructors will receive revenue share or royalties as specified in their Instructor Agreement
• Revenue calculation methodologies, payment schedules, and reporting are detailed in the Instructor Financial Addendum
• Revenue shares persist through the active lifecycle of the Content on the Platform
• Post-termination royalties may apply for continued use of Content under the survival provisions
• Remuneration for special projects, significant updates, or Platform-commissioned Content will be separately negotiated

4.7 Instructional Standards and Methodologies #

4.7.1 Pedagogical Requirements #

Instructors must adhere to the Platform’s instructional design standards, including:

• Clear learning objectives aligned with professional competency frameworks
• Structured progression of concepts from foundational to advanced
• Appropriate assessment methodologies to verify learner comprehension
• Multiple learning modalities (text, visual, interactive, practical application)
• Real-world application opportunities and authentic assessment
• Appropriate pacing and workload estimates
• Metacognitive support for complex tax concepts
• Clear prerequisites and advancement pathways

4.7.2 Assessment and Certification Standards #

For courses offering certifications or completion credentials, Instructors must:

• Design valid and reliable assessment instruments
• Implement appropriate identity verification for high-stakes assessments
• Maintain assessment security and prevent academic dishonesty
• Ensure assessment reflects the stated learning objectives
• Provide detailed feedback on assessment performance
• Maintain records supporting the validity of certification
• Adhere to the Platform’s certification standards and protocols

4.7.3 Learner Engagement Requirements #

Instructors are responsible for:

• Monitoring and participating in course discussion forums
• Responding to learner questions within 48 hours
• Hosting periodic live Q&A sessions for premium courses
• Providing substantive feedback on learner assignments
• Creating opportunities for peer learning and collaboration
• Implementing engagement analytics to identify and support struggling learners
• Developing community-building activities among course participants

4.8 Representation and Support Requirements #

4.8.1 Platform Representation #

Instructors serve as representatives of the Swiss Tax Institute and must:

• Maintain professional conduct in all learner interactions
• Present accurate information about Platform policies and capabilities
• Appropriately escalate technical issues, support needs, or learner concerns
• Refer commercial inquiries to appropriate Platform departments
• Accurately represent their relationship with the Platform in external contexts
• Comply with Platform guidelines when discussing the Platform in public forums

4.8.2 Office Hours and Support Commitments #

Instructors must fulfill support obligations including:

• Maintaining published virtual office hours proportional to active learner enrollment
• Providing advance notice of unavailability or schedule changes
• Ensuring coverage during planned absences
• Meeting minimum response time requirements for learner questions
• Participating in scheduled course review and update sessions
• Attending required Platform training and instructor development activities

4.8.3 Escalation and Referral Procedures #

Instructors must follow established protocols for:

• Managing requests for special accommodations
• Escalating technical platform issues to support teams
• Referring learners to appropriate resources for non-course questions
• Handling sensitive or complex tax questions beyond the course scope
• Addressing learner complaints or satisfaction issues
• Reporting potential compliance or legal concerns

5. PLATFORM SERVICES AND CONTENT #

5.1 Educational Purpose #

The Platform provides educational Content related to Swiss taxation. Such Content is for informational and educational purposes only and does not constitute professional tax advice.

5.2 Content Accuracy #

While the Platform strives to ensure Content accuracy, we cannot guarantee that all Content is completely error-free or current with the latest tax regulations. Users should verify information with official sources.

5.3 Content Availability #

The Platform does not guarantee continuous availability of any specific Content. Content may be removed due to quality concerns, legal requirements, or Instructor decisions.

5.4 Technical Requirements #

Users are responsible for ensuring they have the necessary hardware, software, and internet connectivity to access the Platform. The Platform is optimized for current versions of major web browsers and operating systems.

5.5 Accessibility #

The Platform strives to make Content accessible to Users with disabilities but cannot guarantee complete accessibility for all Content or features.

6. PAYMENTS AND PRICING #

6.1 Subscription Fees #

The Platform operates on a subscription model with various tiers. Current pricing is available on the Platform and may change with 30 days’ notice to existing subscribers.

6.2 Payment Processing #

Payments are processed through secure third-party payment processors. The Platform does not store complete credit card information.

6.3 Taxes #

All fees are exclusive of applicable taxes unless otherwise stated. Users are responsible for any taxes required by their jurisdiction.

6.4 Instructor Revenue Sharing #

Instructors receive a percentage of revenue generated by their Content according to the Instructor Agreement. Payment terms and thresholds are specified in that agreement.

6.5 Business Client Pricing #

Business Clients may negotiate custom pricing and payment terms, which will be documented in a separate agreement.

7. REFUND POLICY #

7.1 14-Day Refund Period #

Learners may request a full refund within 14 days of subscription purchase if they are dissatisfied with the Platform or Content.

7.2 Refund Process #

Refund requests must be submitted through the Platform’s support system with an explanation of the reason for dissatisfaction.

7.3 Refund Exceptions #

Refunds may be denied for:

• Requests made after the 14-day period
• Users who have completed more than 50% of a course
• Users who have violated these Terms
• Business Clients (governed by separate agreements)

7.4 Refund Method #

Refunds will be issued using the original payment method unless technically infeasible.

8. INTELLECTUAL PROPERTY #

8.1 Platform Ownership #

The Platform, including its design, features, functionality, and software, is owned by the Swiss Tax Institute and protected by intellectual property laws.

8.2 Content Licensing #

Content is licensed, not sold, to Users. Users receive a limited, non-exclusive, non-transferable license to access and use Content for personal educational purposes.

8.3 User-Generated Materials #

Users retain ownership of materials they generate during courses (e.g., assignments, projects). However, by submitting such materials on the Platform, Users grant the Platform a non-exclusive license to use, store, and share such materials for Platform purposes.

8.4 Trademark Usage #

The Swiss Tax Institute name, logo, and other trademarks may not be used without prior written permission.

8.5 Copyright Claims #

The Platform respects intellectual property rights and will respond to legitimate copyright infringement notices in accordance with Swiss law.

9. PROHIBITED ACTIVITIES #

9.1 Platform Misuse #

Users must not:

• Attempt to gain unauthorized access to the Platform or other User accounts
• Use the Platform in any manner that could disable, overburden, damage, or impair it
• Use any robot, spider, or other automatic device to access the Platform
• Introduce viruses, Trojan horses, worms, or other harmful material

9.2 Content Violations #

Users must not:

• Upload, post, or share illegal content
• Share confidential information of clients or employers
• Post misleading or fraudulent tax advice
• Distribute content that infringes on intellectual property rights

9.3 Commercial Restrictions #

Users must not:

• Resell or redistribute Platform Content without authorization
• Use the Platform to solicit business outside the Platform
• Collect User information for marketing purposes
• Advertise or offer goods or services without Platform approval

9.4 Legal and Regulatory Compliance #

Users must not use the Platform to:

• Facilitate tax evasion or illegal tax avoidance schemes
• Violate any Swiss or international tax laws and regulations
• Engage in money laundering or other financial crimes
• Circumvent sanctions or export controls

10. LIABILITY LIMITATIONS #

10.1 Disclaimer of Warranties #

The Platform is provided “as is” and “as available” without warranties of any kind, either express or implied.

10.2 Professional Advice Disclaimer #

Content on the Platform does not constitute professional tax advice. Users should consult qualified tax professionals for advice on specific tax situations.

10.3 Limitation of Liability #

To the maximum extent permitted by law, the Swiss Tax Institute shall not be liable for any indirect, incidental, special, consequential, or punitive damages resulting from:

• Use of Platform Content or services
• Errors or inaccuracies in Content
• Personal or business decisions made based on Content
• Unauthorized access to User accounts
• Platform interruptions or technical issues

10.4 Liability Cap #

In no event shall the Swiss Tax Institute’s total liability exceed the amount paid by the User to the Platform in the 12 months preceding the claim.

10.5 Indemnification #

Users agree to indemnify and hold harmless the Swiss Tax Institute from claims, liabilities, damages, and expenses arising from their use of the Platform or violation of these Terms.

11. PRIVACY AND DATA PROTECTION #

11.1 Privacy Policy #

The collection and use of personal data is governed by our Privacy Policy, which is incorporated into these Terms by reference.

11.2 Swiss Data Protection #

The Platform complies with Swiss data protection laws, including the Federal Act on Data Protection (FADP).

11.3 Data Security #

The Platform implements reasonable security measures to protect User data but cannot guarantee absolute security of data transmitted via the internet.

11.4 Data Retention #

User data is retained in accordance with our Privacy Policy and applicable data protection laws. Users may request deletion of their data subject to legal retention requirements.

11.5 Cookies and Tracking #

The Platform uses cookies and similar technologies as described in our Cookie Policy.

12. TERMINATION AND SUSPENSION #

12.1 Termination by Users #

Users may terminate their accounts at any time through the account settings or by contacting support.

12.2 Termination or Suspension by Platform #

The Swiss Tax Institute may suspend or terminate User accounts for:

• Violation of these Terms
• Provision of false or misleading information
• Engagement in prohibited activities
• Non-payment of fees
• Inactivity exceeding 24 months

12.3 Effect of Termination #

Upon termination:

• User access to the Platform and Content will cease
• Subscription fees will not be refunded except as provided in the Refund Policy
• Sections of these Terms that by their nature should survive termination shall survive

12.4 Content Removal #

The Platform reserves the right to remove Content at any time for quality concerns, legal reasons, or policy violations.

13. DISPUTE RESOLUTION #

13.1 Governing Law #

These Terms shall be governed by and construed in accordance with the laws of Switzerland, without regard to its conflict of law principles.

13.2 Jurisdiction #

Any dispute arising from these Terms shall be subject to the exclusive jurisdiction of the courts of Zurich, Switzerland.

13.3 Informal Resolution #

Before filing a claim, Users agree to attempt to resolve disputes informally by contacting the Swiss Tax Institute.

13.4 Arbitration #

If informal resolution is unsuccessful, disputes may be resolved by binding arbitration in Zurich, Switzerland, conducted by the Swiss Chambers’ Arbitration Institution.

13.5 Class Action Waiver #

Users waive any right to participate in a class action lawsuit against the Swiss Tax Institute.

14. GENERAL PROVISIONS #

14.1 Entire Agreement #

These Terms constitute the entire agreement between Users and the Swiss Tax Institute regarding the Platform and supersede all prior agreements.

14.2 Severability #

If any provision of these Terms is found to be unenforceable, the remaining provisions will remain in full force and effect.

14.3 No Waiver #

The failure of the Swiss Tax Institute to enforce any right or provision of these Terms shall not constitute a waiver of such right or provision.

14.4 Assignment #

Users may not assign their rights under these Terms without the Swiss Tax Institute’s prior written consent. The Swiss Tax Institute may assign its rights without restriction.

14.5 Force Majeure #

The Swiss Tax Institute shall not be liable for failure to perform due to events beyond its reasonable control, including but not limited to natural disasters, acts of government, and internet outages.

15. CONTACT INFORMATION #

15.1 Support Channels #

For questions about these Terms, Users may contact the Swiss Tax Institute through:

• Email: support@swisstaxinstitute.ch
• With a Ticket
• Online contact form on the Platform

15.2 Response Time #

The Swiss Tax Institute aims to respond to all inquiries within 2 business days.