EZ Estudio Zurbriggen
Legal document

Legal notice and scope of content

Who we are, what we publish on this site, what you can expect from its tools and when a professional relationship with the firm begins.

Last updated: 7 October 2026. The Spanish version prevails in case of doubt.

1. Who we are

This site belongs to Estudio Zurbriggen, the trade name of Estudio Contable Zurbriggen, Uruguayan tax ID (RUT) 130060430018.

  • Public accountants: Fernando Zurbriggen, CCEAU registration 61148, and Matías Zurbriggen, CCEAU registration 225636, partners of the firm (see profiles). CCEAU is Uruguay's professional body for accountants.
  • Notary public: the firm works with its own escribano público (a Uruguayan civil-law notary, a university-qualified legal professional), who handles the notarial acts of the matters that require them.
  • Address and office: Av. Eduardo Víctor Haedo 26 esq. Alborada, La Barra, Maldonado, Uruguay, by appointment (see location).
  • Registered legal address: 25 de Mayo 3183, Fray Bentos, Río Negro, Uruguay.
  • Contact: consultas@estudiozurbriggen.com · WhatsApp +598 98 213 879.

2. What we publish

The guides, articles and tools on this site are general information about Uruguayan tax and employment rules. They help you understand how a rule works, who it applies to and where to check it at the official source (IMPO, DGI, BPS), which we link so that you can verify it.

The content is prepared by the firm’s public accountants. Figures and legal references are checked against the primary source and linked so that you can verify them. Analyses and reports are prepared by one of the firm’s accountants. The calculators on this site are guidance tools and do not replace that analysis. More about how we work, the firm and the team.

They are not advice on a specific case. Nor are they a tax computation, a formal opinion, an audit, a certification or a legal opinion. Your activity, legal structure, residence, income and history with Uruguay's tax authority (DGI) and social security institution (BPS) are what decide what applies to you, and a general page does not know them.

The report of the Tax and Structural Diagnostic, when you engage us for it, is a written, confidential report for you. It is delivered unsigned and it is not a formal opinion, an audit or a legal opinion either.

3. When a professional relationship begins

Reading this site, using a calculator, filling in a form, writing to us by email or WhatsApp, or receiving our reply does not create a professional relationship. It does not oblige us to take on your case, nor does it oblige you to engage us.

The professional relationship begins when we send you a written proposal setting out the scope, deliverables, timing and fee, and you accept it. That proposal prevails over any general content on this site.

4. What you send us before an engagement

What you tell us through a form, by email or by WhatsApp, even before any engagement, is covered by professional secrecy and treated in strict confidence. We use it only to reply to your inquiry, in line with our privacy policy and Uruguay's Law 18.331.

Sending an inquiry does not create a professional relationship or an engagement: that only happens when you accept a written proposal. For a first contact, a general description of your situation is enough. Do not send passwords, banking credentials or verification codes: if documents are needed, we will tell you how to share them.

5. Uruguayan rules only

We analyze and explain Uruguayan rules. The taxes and rules of any other country (your home country, a previous country of residence or your clients' country) are governed by their own law and should be reviewed by a professional qualified in that country. When your case has a foreign element we point it out and, where needed, coordinate with your adviser there, but we do not give opinions on that country's law.

6. Cut-off date and changes in the rules

Each page states the date of the rules it is based on. Laws, decrees, amounts and the criteria of DGI and BPS change: content that was correct on its date may stop being correct. Before acting, check the official source or ask us.

This notice is up to date as of 7 October 2026. If you find an error, write to consultas@estudiozurbriggen.com and we will look into it.

7. Examples, cases and reviews

Examples and typical situations are illustrative: each person's outcome depends on their facts and on the rules in force at the time, and it is not a promise. Reviews are client opinions, published with their source.

8. Tools and calculators

The calculators and simulators give an estimate for guidance only: they work with a few variables and with the rules as of the date they state. They do not analyze your activity or your structure, they do not replace an analysis of your case and they may not apply to your situation. Asking us to contact you from a tool does not create a professional relationship either.

9. Timing of our work

When we state a timeframe for work by the firm, it runs from the moment we have complete information and, where applicable, the agreed payment. The timing and decisions of DGI, BPS, registries, banks or other third parties do not depend on us, and we do not promise them.

10. Outcomes and liability

In every engagement we commit to the care and professional knowledge the case requires. When an outcome depends on an authority or a third party, we say so and we do not guarantee it; for tasks that depend only on us, such as delivering what was agreed on time, we are responsible for doing them.

Liability for engaged work is governed by the accepted proposal and by the law. Anyone who decides on the basis of the general information on this site alone, without an analysis of their case, does so at their own discretion. Nothing in this notice limits liability for willful misconduct or gross negligence, or the rights the law grants to consumers.

We link to official sources and other sites so that you can check what we say. We do not control their content or availability, and a link does not imply endorsement. We do our best to keep this site available, but we cannot ensure it will run without interruption.

12. Intellectual property

The texts, tables, tools and design of this site belong to the firm. You may quote them with attribution and a link. To reproduce them substantially or for commercial purposes, ask us for written permission. The firm's name and logo may not be used without permission. Third-party photographs are credited at the end of this page.

13. Governing law, jurisdiction and changes

This notice is governed by the law of Uruguay. Any dispute falls within the jurisdiction of the competent courts of Uruguay, without prejudice to the rights the law grants to consumers. This page translates the Spanish notice; if the two differ, the Spanish version prevails. We may update this notice; the date of the latest version appears at the top of the page.

14. Privacy

What data we receive, what we use it for, who processes it and how to exercise your rights is set out in the privacy policy.

15. If you need an answer for your case

Tell us about your situation. If we can help, we will ask for the information we need and send you the scope and the fee in writing before we start.

Tell us about your case Privacy policy

Image credits

Some pages of this site use photographs under a Creative Commons license. All of them were cropped and some were retouched; each adapted version is shared under the same license as the original.