Terms of use

General information

Website content is provided for general informational and educational purposes and should be read together with the applicable law, rules, notifications and official publications.

Professional relationship

Accessing the website, using a calculator or sending an enquiry does not by itself create a professional engagement. An engagement begins only after acceptance and agreement of its scope and terms.

Official sources

Regulatory headlines and external links lead to government, regulatory or professional websites. The originating authority remains the definitive source for the publication.

Calculators

Calculator results depend on the values entered and the assumptions displayed with the relevant tool. Rates, thresholds, classifications and case-specific provisions should be verified before use in an actual transaction or filing.

External links

External links are provided to make official resources easier to access. Their availability and content are controlled by the respective external authority.