This form is not a legal or Tax advice and no one should rely on it. It has been prepared as a general guide for information purposes only as many other tax aspect should be taken into account. Please note that it is not a substitution for professional advice or an advice at all. In addition, one must not rely on the form without receiving independent advice based on the particular facts of his/her/its own case. To conclude, No responsibility can be accepted by the authors or the company for any loss occasioned by acting or refraining from acting on the basis of this publication.