|Fund Reporting Portal


Arrow DownSorry, your browser does not support inline SVG.
Dear Investor,
LLB Swiss Investment AG (the “client”) has requested PwC FS Tax GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft (“PwC”) to include or determine various tax bases from the investment conditions of the client according to the German Investment Tax Act and to disclose this information on an tax information sheet.

The tax information sheet contains further information not determined by PwC. The tax information to be determined by PwC solely result from the report attached to the tax information sheet (both hereinafter referred to as “report”). PwC assumes no responsibility exceeding the determination of this tax information.

The client has asked us to agree on the disclosure of a report copy to you. The following statement contains conditions subject to our consent:

(1) The report itself and the tax information included are confidential and are solely intended for the preparation of your tax declaration.

(2) Unless expressly agreed otherwise in this statement, the disclosure of the tax information sheet to Third-Party Beneficiaries and other third parties requires our prior written consent. They must not be published, in whole or in part, in a public document, on the Internet or in any other media that are open to the public. In particular, in the context of the report or the tax information, a reference to PwC or in general auditing or tax consulting companies must not be made.

(3) Insofar as we in particular cases agree to the disclosure the prerequisite is that the tax information sheet is forwarded completely and with all accompanying attachments.

(4) Our total liability towards you and all qualified third parties, except the client, the asset manager or the administrator of the fund of the client, as well as all affiliates of the aforementioned, which have been granted access to the report with our consent, is limited to € 1 million (“Maximum Liability Amount”) according to section 67a of the German tax consulting law (​Steuerberatungsgesetz) ​in connection with section 52 (1) of the German Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (​Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften​). The division of the Maximum Liability coverage between the third parties is the matter of said involved third parties.

(5) Notwithstanding the foregoing conditions, you are permitted to pass on the report, (a) within your tax declaration to the relevant tax authority (b) if a disclosure is enforced by law, a judicial or official request and you inform us - as far as legally permissible and practicably possible - in due time or c) to you tax consultant, provided that you ensure that (i) the report will be treated confidentially, (ii) the report is used solely for purposes within consulting of your obligation for tax declarations and (iii) no entitlements arise against PwC from any possible damage from the utilization of the information contained within the report. Liability from intentional breach of duty remains unaffected by the provisions stated above.

(6) Notwithstanding above terms the disclosure of the reports is subject to the General Engagement Terms for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften dated January 1​st​, 2017.

(7) We point out, that the tax bases disclosed in the report are calculated on the basis of the documents available to us and the current legal situation at the time of preparation. Updating or verification in the lights of other more recent circumstances was not part of the assignment and therefore were not applied. We do not issue a statement with regards to the question, whether possible reviews or amendments could have impacted the tax information or the report, had we implemented them. We do not take on any obligations to inform you, the client, or other involved third parties about more recent insights and developments.

This agreement shall be governed by German law. The place of jurisdiction for all claims directed against us arising from, or relating to, this contractual relationship is Frankfurt am Main, Germany.

Statement of consent
If you would like to receive a copy of the report under aforementioned conditions we kindly ask that you confirm your agreement to the set out terms (including the Maximum Liability Amount and the application of the General Engagement Terms for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften dated January 1​st​, 2017) by checking the box “Yes, I understand and fully accept aforementioned terms and conditions” and clicking on “proceed”.

General Engagement Terms for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften dated January 1​st​, 2017.

I accept