This summary serves as a simplified overview of the tax situation and is selectively presented for introductory purposes only. The information provided in this brochure does not constitute legal, financial, investment, tax, accounting, or any other form of advice. PFIS GROUP, its directors, employees, advisors, and any other party disclaim any liability for the accuracy, inaccuracy, or any loss, damage, or harm arising directly or indirectly from the use of this information.

It is not recommended that this summary be utilized as a guideline, template, or replacement for independent legal, tax, accounting, financial, or other professional advice. The recipient acknowledges that the information has been requested from PFIS GROUP AG and understands that receiving such information does not imply a direct solicitation by PFIS GROUP in any manner.

None of the comments in this summary are intended to assist in avoiding penalties under any country's tax code. Recipients are advised to consult with their local legal and tax advisors. Additionally, note that this summary is subject to regular updates, and the information it contains may not be copied, altered, offered, sold, or distributed to any other party without the prior written consent of PFIS GROUP.