These terms and conditions apply to all services provided by Kuusi Attorneys Ltd (hereinafter referred to as the “Firm”) and to all assignments and engagements between the Firm and its clients. In these terms, the Firm’s clients are referred to as the “Client”.

By using our services, the Client agrees to these terms and conditions.

Unless otherwise expressly agreed in writing, the services provided by the Firm shall be governed exclusively by these terms and conditions. Any additional or deviating terms referred to or proposed by the Client shall not be binding on the Firm. In the event of any discrepancy between these terms and a separate engagement letter entered into with the Client, the engagement letter shall prevail.

1. Supervision of Attorneys

Kuusi Attorneys Ltd is a member of the Finnish Bar Association and is bound to comply with the rules and guidelines on proper professional conduct issued by the Association.
These rules and guidelines are available on the Finnish Bar Association’s website at www.asianajajat.fi.

2. Services

Before accepting an engagement, the Firm performs an internal conflict of interest check to identify any potential conflicts that may prevent the Firm from representing the Client. If such a conflict is found, the Firm cannot accept the engagement. A conflict of interest may also arise during the course of an engagement, in which case the Firm may be required to suspend or terminate the engagement.

The Firm’s services are limited to legal advice. The Firm does not provide financial, commercial, accounting, technical, or environmental advice. Our services do not include tax advice, and we do not assess potential tax consequences of our legal advice.

Our lawyers are qualified to advise on Finnish law only. Any statements made by the Firm concerning the laws of other jurisdictions shall not be regarded as legal advice, and the Firm assumes no responsibility for such statements.

Our legal advice is always based on the information, instructions, and documentation provided by the Client, and it is intended solely for the engagement for which it was given. The advice must not be used in any other matter or for any other purpose.

The agreement for the provision of legal services is made between the Client and the Firm, not between the Client and any individual lawyer. The Client undertakes not to bring any claims against the Firm’s employees unless otherwise required by mandatory law.

The Firm has the right to change the personnel handling the engagement unless the Client has expressly requested otherwise. If external advisors (such as foreign lawyers) are engaged in the matter, the Firm shall not be responsible for their fees or for the advice provided by them, regardless of whether they are engaged through the Firm or directly by the Client.

3. Fees, Expenses and Invoicing

The Firm charges for its services on an hourly basis according to the rates in force at the time of the engagement, unless otherwise agreed in writing.
The minimum chargeable unit for any measure (for example, a telephone consultation) is 15 minutes (0.25 billing unit).

The total fee is determined by the time spent, the scope, complexity, urgency, and outcome of the matter, as well as by the Firm’s business interest. Any fee estimates are indicative only, unless otherwise agreed.

Unless otherwise agreed, the Firm is entitled to charge the Client reasonable expenses, such as travel, governmental, registration, and accommodation costs.

The Firm may request an advance payment (retainer) to cover future fees and expenses.

Invoices are payable within 14 days from the invoice date. Value added tax (VAT) will be added in accordance with applicable tax legislation. Penalty interest will be charged on overdue payments in accordance with the Finnish Interest Act.

The Client is advised to verify whether any legal expenses insurance may cover the costs related to the engagement. The Firm always invoices the Client directly, irrespective of whether the costs may be reimbursed by an insurance company or the opposing party.

4. Intellectual Property Rights

All intellectual property rights to materials produced in connection with an engagement are owned by Kuusi Attorneys Ltd.

The Client has the right to use such material only for the specific purpose for which it was provided.

5. Prevention of Money Laundering and Terrorist Financing

The Firm is legally obliged to identify its clients, their owners and representatives, and to determine the origin of their funds in accordance with the Finnish legislation on the prevention of money laundering and terrorist financing.

The Firm is required to report any suspicious transactions to the competent authorities and may be obliged to terminate an engagement if such suspicions arise.

6. Confidentiality and Personal Data

The Firm complies with the rules of the Finnish Bar Association concerning client confidentiality.

If external advisors are involved in handling an engagement, the Firm may disclose to them such information as is necessary for the proper handling of the matter.

The Firm may refer to assignments containing publicly available information in its marketing materials or on its website, but only to the extent that such information is already public.

The Firm may be obliged to provide information to tax authorities regarding the Client’s VAT identification number and the value of services purchased from the Firm.

The Firm processes personal data in accordance with applicable data protection legislation, for example for the following purposes:

• management and performance of engagements

• client relationship management

• marketing

• client identification to comply with legal obligations

The Client has the right to obtain information on how the Firm processes personal data and how to exercise their rights as a data subject.

7. Insurance

At the commencement of an engagement, the Firm’s professional liability insurance is provided by:

If Vahinkovakuutus Oyj, Finnish Branch
P.O. Box 4, FI-00025 IF, Finland
Business ID: 1602149-8
Tel. +358 10 191500
www.if.fi

The Firm’s liability towards the Client for the services provided is limited in accordance with Section 8, regardless of the terms of the insurance.

8. Limitation of Liability

Unless otherwise agreed, the aggregate maximum liability of the Firm, its partners, and employees for any loss or damage arising from an engagement shall be EUR 500,000, unless a higher limit has been agreed for the specific engagement.

If the Client has been advised in the same matter by another advisor, the Firm’s liability shall be limited to the same amount as the liability of such other advisor, but not less than EUR 200,000.

The Firm shall only be liable for direct damages suffered by the Client. The Firm shall not be liable for indirect or consequential damages, such as loss of profit, loss of data, or loss of reputation or goodwill.

The Firm’s liability shall be reduced by any amount the Client receives as compensation under an insurance policy or another contract.

The Firm shall not be liable for any loss arising from the use of its advice or documents for any other purpose than that for which they were originally prepared.

The Firm’s advice is intended solely for the Client, and the Firm shall not be liable for any loss suffered by any third party relying on such advice.

9. Complaints and Claims

Any comments or complaints regarding the Firm’s services should be addressed primarily to the partner responsible for the engagement.

The Firm and its partners shall not be liable for any damages unless a written claim has been submitted to the Firm within twelve (12) months from the date the Client received the Firm’s advice, or from the date the engagement can reasonably be considered completed — whichever occurs first.

If a claim against the Client is made by a third party, tax authority, or other public authority, the Firm shall have the right to respond to and settle such claim on behalf of the Client, provided that no cost or loss is incurred by the Client as a result.
If the Client settles or otherwise takes action regarding such a claim without the Firm’s consent, the Firm shall not be liable for that claim.

If the Firm or its insurer pays compensation to the Client, the Client shall assign to the Firm or its insurer any rights of recourse against third parties relating to the same matter.

10. Termination

These terms shall apply from the commencement of the engagement, regardless of whether they have been expressly accepted at a later date.

The Client may terminate the engagement at any time by providing written notice to the Firm.

The Firm may be entitled or obliged to terminate the engagement in accordance with the rules of the Finnish Bar Association and the Code of Conduct for Attorneys.

Upon termination of the engagement, the Client shall pay the Firm for all fees and expenses accrued prior to and up to the date of termination.

11. Governing Law and Dispute Resolution

The engagement shall be governed by Finnish law, excluding its conflict of laws rules.

Any dispute, controversy, or claim arising out of or relating to the engagement, including its breach, termination, or validity, shall be finally settled by arbitration in accordance with the Arbitration Rules of the Finland Chamber of Commerce.

• The arbitral tribunal shall consist of one (1) arbitrator.

• The seat of arbitration shall be Helsinki, Finland.

• The language of the arbitration shall be Finnish, unless otherwise agreed.

Kuusi Attorneys Ltd reserves the right to bring actions concerning undisputed receivables before the District Court of Helsinki or any other competent court at its sole discretion.

Dated: 7 October 2025