Legal notice and regulatory disclosures

Cantonal authorisation under the LFid

In the Canton of Ticino the professional activity of fiduciario commercialista is subject to authorisation under the cantonal Law on the exercise of fiduciary professions of 1 December 2009 (LFid, RL 953.100). Authorisation is granted to natural persons and is personal. A legal entity may carry on activities governed by the LFid where at least one authorised fiduciary works within the company and holds signing authority entered in the Commercial Register.

Supervision is exercised by the Autorità di vigilanza sull'esercizio delle professioni di fiduciario, an authority established by the LFid and independent of the cantonal administration. Authorised fiduciaries are entered in the cantonal register (albo), published annually in the Foglio ufficiale.

Authorised fiduciaries within IBEX SERVICES SA: Cristina Cardoni and Cristina Benedetti, each holding a personal authorisation as fiduciario commercialista issued by the Autorità di vigilanza. Both entries can be verified in the cantonal register of fiduciaries, published online by the Repubblica e Cantone Ticino: albo dei fiduciari.

Services provided

IBEX SERVICES SA provides fiduciary services, corporate accounting and financial reporting, tax advisory and compliance, VAT and fiscal representation, payroll and social security administration, and corporate administration.

What IBEX SERVICES SA is not

IBEX SERVICES SA is not a bank, a securities firm, an investment firm, a portfolio manager, a trustee within the meaning of the Financial Institutions Act, an insurance intermediary, an audit firm licensed by the Federal Audit Oversight Authority, or a real estate agency. It does not hold a licence from the Swiss Financial Market Supervisory Authority (FINMA), does not provide investment advice or asset management, does not distribute financial products, and does not accept public deposits.

Cantonal LFid authorisation is not a FINMA licence and must not be represented as one. Where a matter requires a licensed activity — legal representation, statutory audit, banking, portfolio management or notarial services — IBEX SERVICES SA coordinates authorised specialists on the client's behalf and remains responsible only for its own services.

Professional indemnity insurance

Professional liability cover is maintained as required under the LFid, underwritten by AXA, for a sum insured of CHF 1,000,000. The policy number and a certificate of insurance are provided to clients on request.

Client assets

IBEX SERVICES SA does not hold client assets or values. Should this exceptionally arise in the course of a mandate, they would be kept in accounts or deposits separate from one another and from the firm's own assets, with records enabling the state of each matter to be established at any time, as required by Art. 13 LFid.

IBEX SERVICES SA applies client identification, beneficial owner identification and record-keeping procedures consistent with the Federal Act on Combating Money Laundering and Terrorist Financing (AMLA) and with the Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners, both as amended with effect from 1 October 2026.

IBEX SERVICES SA carries on activities that the revised Anti-Money Laundering Act treats as those of an adviser, and falls within its scope from 1 October 2026: from that date the due diligence obligations apply, with or without an affiliation to a self-regulatory organisation. It is not yet affiliated to a self-regulatory organisation, and will be affiliated to a recognised one by 31 December 2026. It does not hold, transfer or invest client assets and is therefore not a financial intermediary within the meaning of the Act — a distinction of category, not an exemption from it.

Clients are asked to provide identification documents and information on beneficial ownership at the outset of a mandate and to notify changes. The firm may be required by law to report to the Money Laundering Reporting Office Switzerland (MROS); where a statutory reporting obligation applies, the firm is prohibited from informing the client.

The firm does not accept cash payments above CHF 10,000 and does not act for clients who decline to provide the information required by law.

IBEX SERVICES SA processes personal data in accordance with the Swiss Federal Act on Data Protection (FADP / nDSG) and its Ordinance, and, where it applies, with Regulation (EU) 2016/679 (GDPR).

Controller and contact

IBEX SERVICES SA, Via Serafino Balestra 6, CH-6830 Chiasso, is the controller. Data protection enquiries: info@ibex.services.

Representative in the European Union for the purposes of Art. 27 GDPR: Avv. Thomas Contin, Via Santa Sofia 22, 20122 Milano (MI), Italy, tc@advisorn.com. Data subjects and supervisory authorities in the EU may address the representative on all matters concerning the processing of their personal data.

Data processed and why

• Enquiries. Whatever you choose to tell us when you write — your name, your address and the content of your message — used to assess and answer the enquiry and to check for conflicts. The form on the contact page transmits nothing to us: it composes a message in your own email program, and we receive it only if you send it from there. Legal basis: pre-contractual steps.
• Mandate data. Identification documents, corporate and financial records, tax and payroll data, and data on beneficial owners and employees — to perform the mandate. Legal basis: performance of a contract and compliance with legal obligations.
• Statutory records. Accounting, AML and tax documentation retained because the law requires it. Legal basis: legal obligation.
• Website use. A technical log of requests, held in the server's system journal — the time, the page asked for, the response status and size, the address of the page you came from where you arrived by following a link, and the identification string your browser sends — kept in order to operate and secure the site. It records no visitor IP address: the site runs behind a proxy on the same machine, so the only address an entry contains is that machine's own. The journal is rotated by volume rather than kept for a fixed period. Legal basis: overriding legitimate interest in secure operation.

Where a client transmits personal data concerning their own employees or beneficial owners, the client is responsible for having a lawful basis to do so; IBEX SERVICES SA processes that data as a processor under a written agreement where required.

Disclosure

Personal data is never sold or leased. It is disclosed only: to Swiss authorities where mandatory law requires it; to specialists instructed with the client's agreement in the course of a mandate; and to service providers acting on our instructions under a written processing agreement.

• Website hosting. DigitalOcean, on infrastructure located in Frankfurt, Germany. Germany is an EU member state, so this is a transfer to a country the Federal Council recognises as providing adequate protection. No content delivery network, consent tool or analytics service sits in front of the site.
• Email and collaboration. Microsoft, on Swiss data centres.
• Backup. Alt Gr SA, Switzerland.
• Accounting and payroll software. Odoo, SAP and Progel SA, on systems hosted in Switzerland. Which application is used depends on the mandate; clients are told which one holds their data.

Client and mandate data is processed on encrypted systems located in Switzerland. Data arising from use of this website is processed on hosting infrastructure in Germany. Where any other transfer abroad occurs, it takes place only to a country with adequate protection as recognised by the Federal Council, or on the basis of the European Commission's standard contractual clauses together with a transfer impact assessment.

Retention

Mandate and accounting records are retained for ten years from the end of the financial year to which they relate, in accordance with Art. 958f of the Code of Obligations. AML documentation is retained for ten years from the end of the business relationship or the transaction. Enquiries that do not lead to a mandate are deleted within twelve months.

Your rights

You may request access to your personal data, rectification, deletion, restriction of processing, and data portability where applicable; you may object to processing based on legitimate interests, and withdraw consent at any time with effect for the future. Requests are answered within thirty days. These rights are limited where a statutory retention or confidentiality obligation applies.

You may lodge a complaint with the Federal Data Protection and Information Commissioner (FDPIC), Feldeggweg 1, CH-3003 Bern, or, where the GDPR applies, with a supervisory authority in your country of residence.

Security and confidentiality

Access is restricted to the persons working on a mandate. Staff are bound by professional secrecy under the LFid and by contract, and that duty survives the end of employment. Transport encryption is used for the website and for email in transit. Email is not a secure channel: please do not send identification documents or financial records by unencrypted email — we will provide a secure channel on request.

Cookies are small text files a website stores on your device. This site sets none at all.

There is no consent banner, because there is nothing to consent to. No analytics, no advertising, no cross-site tracking, no profiling, and no third party receives anything when you load a page.

What is stored on your device

Nothing. The language you are reading is part of the address of the page — /en/, /it/, /de/, /fr/ — and not a stored preference: changing language changes the address and leaves nothing behind.

What the server records

The web server keeps a short technical log of requests: the time, the page asked for, the response status and size, the address of the page you came from if you arrived by following a link, and the identification string your browser sends. It holds no visitor IP address — the site runs behind a proxy on the same machine, so the only address an entry contains is that machine's own. The log is kept in the server's system journal, which is rotated by volume rather than kept for a fixed period. It exists so the site can be operated and kept secure, it is not used to identify or profile anyone, and it is not combined with anything else.

Fonts and other resources

Every font, image, style sheet and script is served from this site's own domain. Loading a page makes no request to any other host, so no third party learns that you were here.

If this ever changes

Should the firm ever introduce a cookie or a measurement tool, this section will say so before it is switched on, and anything that is not strictly necessary will be asked for rather than assumed.

The content of this website is general information about the firm and its services. It is not advice in an individual case, does not create a client relationship, and must not be relied upon without a written mandate. A client relationship arises only on the signature of an engagement letter identifying the scope of work, the responsible persons and the fee.

Information on this site is not an offer or solicitation in any jurisdiction in which such an offer would be unlawful, and is not directed at persons in jurisdictions where its publication would require authorisation.

Swiss tax, corporate and social security law changes. Content is accurate to the best of our knowledge at the date of publication and is not updated continuously. To the extent permitted by law, IBEX SERVICES SA accepts no liability for loss arising from reliance on this website. Nothing excludes liability for unlawful intent or gross negligence, or any liability that cannot be excluded under Swiss law.

Links to third-party sites are provided for convenience; their content is not ours and we accept no responsibility for it. Texts, images, layout and the IBEX marks are protected; reproduction requires prior written consent.

If you are dissatisfied with our service, write to info@ibex.services marked for the attention of the Board. We acknowledge complaints within five working days and respond substantively within thirty days.

Conduct of an authorised fiduciary may also be raised with the supervisory authority: Autorità di vigilanza sull'esercizio delle professioni di fiduciario, Via Nizzola 1, 6501 Bellinzona, telephone +41 91 814 03 51, ti.ch/fiduciari.

These notices, and any relationship arising from them, are governed by Swiss substantive law to the exclusion of its conflict-of-law rules and of the Vienna Convention on Contracts for the International Sale of Goods. The place of jurisdiction is Mendrisio-Sud, Canton Ticino, whose courts have exclusive competence, subject to any mandatory place of jurisdiction provided by Swiss law — including the fora available to consumers and to data subjects, which cannot be excluded by agreement.

These notices are published in Italian, English, German and French. The Italian text is the authoritative version: in the event of any discrepancy or dispute over interpretation, the Italian text prevails. The other language versions are provided for convenience: read the Italian text.

Version 1.0, in force from 29 August 2026. We may amend these notices; the version in force is the one published here.