General Terms and Conditions (GTC)

for the use of the FinanceFarm platform, the FinanceFarm app and the related services

Status: 13 February 2026

These General Terms and Conditions (the “GTC”) govern the use of the digital infrastructure of FinanceFarm AG (including the mobile app, website, investor dashboard and all connected modules; together, the “Platform”) and the use of the functions and services offered through the Platform.

FinanceFarm AG operates an app-based infrastructure for the structured execution of deals involving real-world tangible assets (“Non-Bankable Assets”). In particular, the Platform enables the structuring and processing of acquisition, holding, marketing and exit processes as well as the technical mapping of co-ownership interests and deal-specific rights via tokenised units (e.g., NFT and child-NFT structures) and via contractual co-investment mechanisms. The material terms of a deal (including settlement logic, costs, remuneration, crediting and distribution logic, and any buy-back mechanics) are set out in the deal parameters displayed within the Platform and in the deal-specific documentation.

To the extent a deal provides for technical settlement, allocations, lock status, settlement and claim processes may be supported by smart-contract logic and wallet structures. Distributions, credits and payouts shall, however, only be made once the prerequisites set out in these GTC and in the deal-specific documentation have been satisfied, in particular once an audit-proof receipt of payment in accordance with the rules governing deal accounts and payment flows has occurred (see Section 7).

These GTC apply to all users of the Platform, in particular sellers (“Sellers”), buyers (“Buyers”), investors (“Investors”) and other registered or unregistered visitors (together, “Users”).

In deal-related purchase and sale transactions, FinanceFarm AG acts, in accordance with the agency and mandate rules set out in these GTC, as the appointed representative of the Buyers or co-owners and executes purchase, exit and settlement in accordance with the deal parameters (see in particular Section 3.6 and Sections 7 to 9).

Where individual services (e.g., storage, transport, insurance, escrow, identification or payment services) are provided by third-party providers, their terms and conditions shall apply in addition. Unless explicitly stated otherwise, FinanceFarm AG shall not be a contracting party to such third-party services; in particular, the rules on third-party services and pass-through costs (see Section 11.2) and on third-party providers (see Section 17.4) shall apply.

1. Terms and Definitions

1.1 “FinanceFarm AG”: FinanceFarm AG, domiciled in Switzerland, as operator of the FinanceFarm infrastructure and as provider of the services described in these GTC. Where provided for in these GTC, FinanceFarm AG acts, in deal-related purchase and sale transactions, as the appointed representative of the Buyers or co-owners and executes purchase, exit and settlement in accordance with the deal-specific parameters (see in particular Section 3.6 and Sections 7 to 9).

1.2 “FinanceFarm infrastructure” or “Platform”: the entirety of FinanceFarm AG’s digital components, in particular the app, website, investor dashboard, interfaces (e.g., APIs), smart-contract interfaces and all updates, enhancements, security mechanisms and technical adjustments.

1.3 “Non-Bankable Assets”: real-world tangible assets that are typically not bank-financeable and whose valuation, documentation and marketing require specific market know-how, e.g., artworks, watches, collectibles, design objects, classic cars or comparable goods.

1.4 “Deal” or “Transaction”: an individual transaction structured by FinanceFarm AG and processed via the FinanceFarm infrastructure relating to acquisition, holding period, marketing/exit and settlement of a specific Non-Bankable Asset. A deal includes, in particular, the deal-specific documentation and the deal parameters displayed within the Platform (see Section 2 and Sections 7 to 9).

1.5 “Deal Parameters”: the terms displayed and confirmed within the FinanceFarm infrastructure for a specific deal, including in particular structure (e.g., strategy), processing (e.g., escrow/deal account, settlement), buy-back mechanics (if any), remuneration and cost logic, credits, distribution logic and the claim process. Deal parameters are determinative for processing and are documented on a deal-specific basis (see Section 2 and Sections 7 to 11).

1.6 “Tokenised Unit”: any digital representation of a participation or entitlement within the system (e.g., NFT, child-NFT or comparable token structure) that is used within the FinanceFarm infrastructure to technically map co-ownership interests, rights, lock status or settlement states. Tokenised units serve technical allocation and settlement purposes and are not automatically to be equated with securities or other financial instruments; their legal classification is determined by the deal-specific documentation and the applicable law.

1.7 “Co-ownership Interest”: a user’s interest in a deal and/or in the underlying asset, as technically mapped and managed within the FinanceFarm infrastructure via tokenised units and the associated deal parameters. By acquiring co-ownership interests, the user grants FinanceFarm AG a mandate for deal-compliant execution, in particular for exit/sale to third parties pursuant to Section 3.6 and Sections 7 to 9.

1.8 “Wallet”: a compatible digital wallet address used by the user through which tokenised units may be held, allocated and entitlements settled via the claim process. The user is responsible for the setup, administration and security of the wallet (see Section 6).

1.9 “Smart Contract”: program code implemented on an EVM-compatible blockchain that can technically map defined status, lock, allocation and settlement logic (e.g., issuance/allocation of tokenised units, lock status, settlement, claim process, distribution or credit logic), to the extent a deal provides for on-chain settlement (see Section 6 and Section 7).

1.10 “KYC/AML”: identification, know-your-customer and anti-money laundering review processes under applicable law and in accordance with the compliance and risk processes implemented within the FinanceFarm infrastructure, including sanctions and PEP screenings and source-of-funds checks where required (see Section 5).

1.11 “Rotation Strategies”: time and structure models defined by FinanceFarm AG to manage holding periods and the exit process of an asset (e.g., D-3, D-6, D-9), as well as supplementary models such as the buy-back option. The specific design is set out in the deal parameters and the deal-specific documentation (see Section 8).

1.12 “Buy-Back Option”: a deal-specific option or structure under which buy-back mechanics or a buy-back process may be provided. Prerequisites, term, settlement logic and any conditions are set out in the deal parameters and the deal-specific documentation (see Section 8.6 and Section 9).

1.13 “Escrow/Deal Account”: a deal-specific payment and booking structure, separated from other payment flows, to segregate and allocate incoming and outgoing payments per deal. The escrow/deal account logic, interim holdings, releases and distribution conditions are set out in the deal parameters and Section 7.

1.14 “Claim” or “Claim Process”: the process provided for within the FinanceFarm infrastructure by which a user triggers or asserts a credit or distribution owed to them under the deal parameters, provided the requirements set out in Section 7.3 are met and the deal provides for the relevant technical settlement.

2. Scope, Contract Structure and Order of Precedence

2.1 Scope: These GTC apply to all interactions with the FinanceFarm infrastructure (website, app, investor dashboard and associated functions) and to all services and processes of FinanceFarm AG that are initiated, offered, supported or processed via the FinanceFarm infrastructure. They apply irrespective of whether the user acts as seller, buyer or investor. In addition, depending on the function, the provisions on registration and access under Section 4, on KYC/AML under Section 5 and on deal processing and payment flows under Section 7 apply in particular.

2.2 Contract structure and supplementary agreements (deal documents): For individual products, deals, user roles or transactions, FinanceFarm AG may provide additional terms, documents or agreements. These include in particular deal-specific terms and parameters, subscription or acquisition confirmations, purchase agreements (with or without a buy-back option), buy-back mechanics, escrow or deal-account rules, storage, transport and insurance terms, as well as auction rules or settlement rules. These supplementary terms are displayed within the FinanceFarm infrastructure, made available or assigned to the deal and form an integral part of the respective contractual relationship.

2.3 Order of precedence: In the event of inconsistencies between documents, the following order of precedence applies, unless mandatory statutory provisions provide otherwise: (i) the deal-specific documentation and the associated terms confirmed within the FinanceFarm infrastructure (including purchase agreements with or without buy-back option and buy-back and settlement rules), (ii) any separate supplementary terms for certain modules or user groups (e.g., escrow, storage, transport or auction terms), and (iii) these GTC.

In all other respects, the documents apply concurrently and complement each other. Where interpretation is required, the documents shall be construed so as to enable consistent, deal-compliant processing and to ensure the protection of the co-ownership interests.

2.4 Electronic conclusion of contract: The user accepts these GTC and any deal-specific supplementary terms by (i) creating an account, (ii) initiating a transaction, (iii) confirming a subscription or acquisition, (iv) accepting deal-specific documents digitally, or (v) continuing to use the FinanceFarm infrastructure after receiving corresponding notice. The user acknowledges that confirmations within the FinanceFarm infrastructure (e.g., click confirmations, checkbox acceptance, digital signatures or comparable procedures) may be legally binding.

2.5 Right to amend: FinanceFarm AG may amend these GTC at any time, in particular to further develop the Platform, reduce risk, or comply with legal and regulatory requirements. The version published within the FinanceFarm infrastructure is authoritative. In the case of material changes, FinanceFarm AG will, where possible, inform users via suitable channels (e.g., in-app notice, email or comparable communications). Continued use of the FinanceFarm infrastructure after the changes take effect constitutes acceptance, to the extent permitted by law. For deals already confirmed, the deal-specific terms applicable at the time of confirmation remain authoritative, unless an adjustment is required for proper processing, risk reduction or protection of co-ownership interests and remains legally permissible.

3. Services of FinanceFarm AG

3.1 General principles and scope of services: FinanceFarm AG provides a digital infrastructure to structure and process deals involving Non-Bankable Assets and—where provided—to technically map investor participations. Within this infrastructure, FinanceFarm AG may, in particular, support seller onboarding, the capture and management of documents, valuation, purchase or acquisition, the technical mapping of participations (e.g., tokenised units), marketing and exit, settlement, as well as distributions and credits. The type, scope and availability of individual functions may vary depending on the deal, user role and platform status and are specified within the FinanceFarm infrastructure and in deal-specific documentation. Sections 4 (registration, account, security and access), 6 (wallet, smart contracts and technical requirements) and 7 (deal structure, escrow/deal accounts and payment flows) apply in addition.

3.2 Valuation and selection logic: Non-Bankable Assets are only included in a deal if FinanceFarm AG considers that an evidence-based valuation is possible and that a comprehensible risk profile exists. FinanceFarm AG applies a conservative valuation logic determined and applied in accordance with professional discretion. Valuation may be multi-step and may take into account, in particular, provenance, condition, documentation status, transaction history, comparable market data and relevant market segments. A proprietary valuation application or comparable analytical tools may be used for support. The user acknowledges that valuations and indications may constitute snapshots in time and do not constitute a representation or warranty of a specific market value or a specific exit result. Sections 15 (risk disclosure and no investment advice) and 17 (liability, disclaimer of warranty and limitation of liability) apply in addition.

3.3 Rotation strategies and deal planning: FinanceFarm AG may structure holding periods and cash-conversion cycles via rotation strategies. D-6 (approximately six months) typically serves as the reference strategy; D-9 (approximately nine months) may be used for longer marketing windows; D-3 (approximately three months) may be provided selectively as a tailor-made structure. In addition, a buy-back option with a maximum term of four months may be offered. The applicable deal parameters, settlement logic and prerequisites are displayed for each deal within the FinanceFarm infrastructure. Section 8 (rotation strategies D-3, D-6, D-9 and buy-back option) applies in addition.

3.4 Technical processing and logging: Critical processes may be technically supported within the FinanceFarm infrastructure, including through smart contracts on an EVM-compatible blockchain (e.g., issuance and management of tokenised units, lock status during the holding period, execution of the exit and allocation of distributions). For traceability and security, logging with timestamps, system events and transaction data may be maintained. Details on wallets, smart contracts, technical requirements and risks are set out in Section 6 (wallet, smart contracts and technical requirements) and Section 14 (data protection and data processing).

3.5 Auction and marketing functions: FinanceFarm AG may use various marketing channels, in particular auction houses, private customers, professional buyer networks, leasing customers or—where offered—an in-app auction. Deal-specific rules may apply to in-app auctions, such as reserve prices, deposit or security mechanisms, bidder approvals and deterministic settlement via platform logic. The applicable auction and processing rules are displayed within the FinanceFarm infrastructure and/or in deal-specific documentation. Section 7 (deal structure, escrow/deal accounts and payment flows) applies in addition.

3.6 Principle of representation: For all deal-related purchase and sale transactions involving Non-Bankable Assets, FinanceFarm AG acts as the appointed representative of the respective Buyers or co-owners. FinanceFarm AG concludes the purchase and sale agreements required for a deal and performs related actions and declarations necessary for the deal within the scope of the mandates granted. The applicable terms and process steps are set out in these GTC and in the deal-specific documentation within the FinanceFarm infrastructure.

3.7 Purchase processing (co-owners/Buyers): For deals involving co-ownership, FinanceFarm AG concludes the purchase agreement for the underlying asset in the name and on behalf of the co-owners participating in the deal, who are not individually named. This applies to purchase agreements with or without an agreed buy-back option. The material parameters (including deal-specific terms, processing logic and any buy-back elements) are governed in particular by Section 7 (deal structure, escrow/deal accounts and payment flows), Section 8 (rotation strategies, including Section 8.6 buy-back option) and—where buy-back mechanics are provided—Section 9 (buy-back mechanics and profit allocation).

3.8 Automatic grant of mandate upon acquisition of co-ownership interests: By acquiring or subscribing to tokenised units or co-ownership interests, the user automatically and bindingly grants FinanceFarm AG a mandate to represent them for deal-related purchase, processing and exit actions. This mandate includes, in particular, the authority to conclude the purchase agreement (including any buy-back arrangements) by representation, to make deal-necessary declarations, to conduct processing via the FinanceFarm infrastructure and to implement the exit and the distribution/credit processes in accordance with Section 7. The technical allocation (e.g., wallet, smart-contract processes, claim) is additionally governed by Section 6 (wallet, smart contracts and technical requirements).

3.9 Exit and sales mandate of Buyers/co-owners: The sale of the asset and/or the co-ownership position to third parties (exit) is carried out based on the mandate granted by the Buyers/co-owners to FinanceFarm AG. By acquiring co-ownership interests, Buyers consent to the deal-specific sales process and the deal parameters published within the FinanceFarm infrastructure and instruct FinanceFarm AG to carry out the exit in accordance with the structure (including selection of the marketing channel, negotiation, conclusion of the purchase agreement with the end buyer and settlement), in each case subject to Section 3.5 (auction and marketing functions), Section 7 (payment flows and distribution conditions) and the deal parameters under Section 8.

Following completion of the original sales transaction, the Seller generally has no further rights in the deal or in any later exit, unless expressly provided otherwise in a purchase agreement with buy-back option or in the deal-specific documentation; in particular, the mechanics under Section 8.6 and Section 9 remain reserved.

3.10 FinanceFarm as buyer (self-entry): In individual cases, FinanceFarm AG may itself act as buyer, provided this is indicated within the FinanceFarm infrastructure and the purchase price and deal-specific terms correspond to the conditions published for Buyers. The terms published within the Platform/App and the deal-specific documentation apply, in particular Sections 7 (payment flows), 8 (strategies/deal parameters), 9 (buy-back mechanics), 10 (role models) and 11 (fees and costs).

3.11 Ancillary agreements and third-party services (deal-required supplementary contracts): The representation and mandate also cover—where required for the deal—the conclusion and coordination of ancillary agreements and supplementary services, in particular relating to transport, storage, insurance, inspections, escrow and payment processing. Such services may be provided by third-party providers. Sections 11.2 (third-party services and pass-through costs), 7 (deal accounts and payment flows) and 17.4 (third-party providers and external infrastructures) apply in addition.

3.12 Protection of co-ownership interests and adjustments: FinanceFarm AG is entitled, within the scope of its representation, to adjust or steer process steps, settlement logic and deal-related measures to the extent necessary for proper execution of the deal, risk reduction or protection of co-ownership interests. Sections 19 (term, suspension and termination), 17 (liability, disclaimer of warranty and limitation of liability) and—where applicable—5 (KYC/AML, sanctions and compliance checks) apply in addition.

4. Registration, Account, Security and Access

4.1 Registration requirement and access to functions: Registration is required for certain functions of the FinanceFarm infrastructure. This applies in particular to acquiring or subscribing to tokenised units (in particular co-ownership interests), executing transactions, uploading documents, using payment and settlement functions and accessing the investor dashboard. FinanceFarm AG is entitled to make certain functions subject to additional requirements (e.g., verification, KYC/AML checks). Section 5 (KYC/AML, sanctions and compliance checks) applies in addition.

4.2 Accuracy and currency of information: The user warrants that all information provided during registration and use is complete, correct, current and truthful. Changes (in particular regarding identity, contact, domicile or representation information) must be updated without undue delay within the FinanceFarm infrastructure. Incomplete or inconsistent information may result in restrictions, suspension or refusal of transactions. Sections 5 (KYC/AML, sanctions and compliance checks) and 19 (term, suspension and termination) apply in addition.

4.3 Access security and protective duties: The user must keep access credentials, passwords, device access and any security mechanisms confidential and protect them against unauthorised access. FinanceFarm AG may, at its due discretion, require security measures, in particular multi-factor authentication, additional verifications or the use of a security mechanism (e.g., authenticator app or comparable procedures). The user is responsible for the security of the end devices and communication means used. Section 6 (wallet, smart contracts and technical requirements) applies in addition.

4.4 Misuse, security incidents and measures: In the event of suspicion of misuse, security breaches, unauthorised use or other risks to the FinanceFarm infrastructure or to proper deal processing, FinanceFarm AG may temporarily block access, require additional verifications, block transactions or close the account to the extent necessary for risk reduction, protection of co-ownership interests or compliance with legal or regulatory requirements. Sections 19 (term, suspension and termination) and 20 (notices and communication) apply in addition.

4.5 Authority to represent and legal entities: If the user acts on behalf of a legal entity or other organisation, the user confirms that they are duly authorised to represent it and that all required internal approvals have been obtained. FinanceFarm AG may request appropriate evidence (e.g., commercial register excerpt, power of attorney, corporate resolution). If such evidence is not provided or if doubts exist as to the authority to represent, FinanceFarm AG may restrict functions or deny access. Section 5 (KYC/AML, sanctions and compliance checks) applies in addition.

4.6 Age of majority and legal capacity: Use of the FinanceFarm infrastructure generally requires full age and full legal capacity. FinanceFarm AG may request evidence of age or capacity. Users who do not meet these requirements or in respect of whom doubts exist may be excluded from use or restricted in their use. Section 19 (term, suspension and termination) applies in addition.

5. KYC/AML, Sanctions and Compliance Checks

5.1 Principle: FinanceFarm AG processes deposits, activates transaction functions and enables the acquisition or subscription of tokenised units (in particular co-ownership interests) only in compliance with applicable KYC/AML and compliance requirements. For this purpose, FinanceFarm AG may request identity, domicile and source-of-funds evidence and other documents and conduct screenings against sanctions, PEP and adverse media/negative lists. Sections 14 (data protection and data processing) and 19 (term, suspension and termination) apply in addition.

5.2 Thresholds and triggers: If an investor reaches or exceeds an amount of USD 1,000 (or equivalent) with daily investments (e.g., subscription of tokenised units or co-ownership interests), a KYC/AML process may be triggered automatically before further investments are enabled. FinanceFarm AG may also define risk-based triggers and review intensities. For the consequences of reviews, blocks or delays, Sections 7 (deal structure, escrow/deal accounts and payment flows), 15 (risk disclosure and no investment advice) and 19 (term, suspension and termination) apply in addition.

5.3 Cooperation duties: The user provides requested documents in a timely, complete and truthful manner and updates them if circumstances change. Incomplete or inconsistent information entitles FinanceFarm AG to refuse transactions, suspend accounts or terminate deals. Sections 20 (notices and communication) and 17 (liability, disclaimer of warranty and limitation of liability, including cooperation/contributory fault) apply in addition.

5.4 Rejection and termination: FinanceFarm AG may, for compliance reasons, reject users or exclude them from use without stating detailed reasons, to the extent permitted by law. Sections 19 (term, suspension and termination) and 20 (notices and communication) apply in addition.

5.5 Anti-money laundering and fraud prevention: The user must not use the Platform for illegal purposes. Suspicious activities may be reported to competent authorities where legally required. Sections 14 (data protection and data processing) and 18 (indemnity), where third-party claims or costs arise due to unlawful use, apply in addition.

6. Wallets, Smart Contracts and Technical Requirements

6.1 Compatibility and own responsibility: A compatible wallet address may be required to use tokenised units. The user is solely responsible for the setup, administration and security of their wallet and for compatibility with the technical standards used within the FinanceFarm infrastructure. FinanceFarm AG may specify certain wallet types, networks or minimum technical requirements and communicate them within the Platform.

6.2 Private keys and loss events: FinanceFarm AG has no access to private keys, seed phrases or other access mechanisms of the user. In the event of loss, theft, compromise or improper storage of such access data, FinanceFarm AG generally cannot guarantee restoration, recovery or correction. The user acknowledges that this may result in irreversible losses.

6.3 Smart-contract logic and technical risks: The mapping of participations, lock periods, exits, credits and distributions may be carried out in whole or in part via smart contracts within the FinanceFarm infrastructure. The user acknowledges that such processes may be technically deterministic and that errors in user inputs (in particular an incorrect wallet address), technical disruptions, third-party errors or security incidents may cause allocations not to occur as intended or not to be reversible. In such cases, significant losses up to and including total loss are possible.

6.4 System requirements and minimum standards: The user ensures that the system and usage requirements communicated within the FinanceFarm infrastructure are met (e.g., supported operating systems, app versions, browsers, security features, device protection). FinanceFarm AG is entitled to restrict functions or not enable them if minimum technical requirements are not met or if required for security reasons.

6.5 Maintenance, updates and availability: FinanceFarm AG may perform maintenance, updates, security measures and technical changes to ensure the security, stability and further development of the FinanceFarm infrastructure. Temporary unavailability, restrictions or changes to functions do not, to the extent permitted by law, give rise to claims unless FinanceFarm AG has expressly and in writing warranted otherwise.

7. Deal Structure, Escrow/Deal Accounts and Payment Flows

7.1 Deal-specific segregation: Each deal may be operated through its own deal account, a separate escrow account and/or another segregated payment and booking structure. Incoming and outgoing payments are recorded and allocated on a deal-specific basis to ensure transparency, traceability and clear segregation of payment flows within the FinanceFarm infrastructure.

7.2 Escrow phase during acquisition (interim holding): During the acquisition of an asset, deposits by users and/or co-owners may be held temporarily in an escrow or deal account until the legal completion of the purchase transaction. This interim holding serves proper processing, risk reduction and the ensuring of deal-specific allocation. The user acknowledges and agrees that, for the duration of the interim holding, there is generally no entitlement to interest, remuneration or other compensation unless expressly stated otherwise within the FinanceFarm infrastructure or in the deal-specific documentation.

7.3 Distribution condition and claim process: Distributions, credits or other payouts shall only be made once (i) the receipt of payment from the sale of the underlying asset has been booked in an audit-proof manner on the bank account and/or within the payment infrastructure of FinanceFarm AG and (ii) the technical confirmation provided for within the FinanceFarm infrastructure is additionally available (e.g., status update, system release or—where provided—an on-chain event/status). Only thereafter may the user trigger the entitlement via the Platform (e.g., via the claim process), upon which a technical allocation to the stored wallet or another payout method defined in the deal documentation is made.

7.4 Reversals, chargebacks and official orders: Reversals, disputes with payment service providers, compliance checks or official orders may lead to delays, blocks or reversals. In such cases, FinanceFarm AG is entitled to temporarily block distributions and payouts until the matter has been clarified and legally secure processing is possible.

7.5 Currencies, conversions and fees: Deposits may—depending on the payment methods offered—be made in different currencies. Where conversions are required, the reference rates used and the fees and deductions displayed by payment service providers, banks or the FinanceFarm infrastructure apply. The conditions communicated within the Platform at the time of the transaction are determinative.

7.6 Reversal where an intended purchase transaction does not occur: If an intended purchase transaction for an asset does not take place (e.g., due to unavailability, failed contract negotiations, negative review results, a compliance decision, technical settlement issues, withdrawal by a party or other reasons), deposits already made by Buyers or co-owners shall—provided they have not yet been used in accordance with the contract for the acquisition of the asset—be reversed within a reasonable period after determination that the intended purchase transaction has failed. The reversal is generally made via the same payment method by which the deposit was received, or via an equivalent refund method provided for within the FinanceFarm infrastructure if required for technical, regulatory or compliance reasons.

The user acknowledges that deposits may be held in an escrow or deal account during the processing phase and that, for such interim holding and for the period until reversal, there is generally no entitlement to interest or other remuneration. Fees of payment service providers, banks or third parties (e.g., transaction fees, chargeback fees or FX costs) may arise in connection with the reversal and shall be charged to the user or deducted in accordance with the conditions displayed within the FinanceFarm infrastructure, to the extent permitted.

FinanceFarm AG is entitled to temporarily withhold a reversal to the extent and for as long as (i) legal or official requirements, (ii) compliance or KYC/AML checks, (iii) chargeback or fraud-suspicion investigations or (iv) disputes with payment service providers restrict or delay a payout. Sections 5 (KYC/AML, sanctions and compliance checks) and 7.4 (reversals and chargebacks) apply in addition.

8. Rotation Strategies D-3, D-6, D-9 and Buy-Back Option

8.1 Overview and publication of strategies: FinanceFarm AG structures deals along defined rotation strategies in order to limit holding periods and make exit processes plannable. All strategies are transparently displayed within the FinanceFarm infrastructure together with the material deal parameters for profit allocation and processing (in particular buy-back mechanics, buy-back price uplift, remuneration logic, allocation, credit and distribution logic and claim process) according to the relevant co-ownership purchase strategy, in particular on the website (www.financefarm.ch), in the app and—where used—in advertisements and social media posts. The allocation of an asset to a strategy is based on valuation, liquidity profile, deal structure and expected exit paths.

8.2 Adjustments to protect co-ownership interests: FinanceFarm AG is entitled to change strategies, deal parameters, process steps and the design of individual deals if and to the extent, in its due discretion, this is required to protect co-ownership interests, reduce risk, ensure proper processing or comply with legal or regulatory requirements. Such adjustments may be made regardless of the strategy selected by the user and—where legally permissible—do not require the user’s prior consent. FinanceFarm AG will inform users of material adjustments via the FinanceFarm infrastructure (e.g., app, email, investor dashboard) where possible and reasonable.

8.3 D-6: D-6 targets an average holding period of approximately six months and represents the standard case. D-6 is actively marketed as a core product and is typically the main driver of rotation frequency. The deal parameters, processing mechanics and profit allocation mechanisms applicable to D-6 are displayed on a deal-specific basis within the FinanceFarm infrastructure.

8.4 D-9: D-9 targets an average holding period of approximately nine months and is used when a longer marketing window makes business sense or an extended exit window appears necessary. The deal parameters, processing mechanics and profit allocation mechanisms applicable to D-9 are displayed on a deal-specific basis within the FinanceFarm infrastructure.

8.5 D-3: D-3 targets an average holding period of approximately three months and is structured selectively as a tailor-made structure for industry and corporate customers and for special cases. The deal parameters, processing mechanics and profit allocation mechanisms applicable to D-3 are displayed on a deal-specific basis within the FinanceFarm infrastructure.

8.6 Buy-Back Option: In addition to the foregoing rotation strategies, a buy-back option with a maximum term of four months may be offered. The specific design (including prerequisites, term, buy-back mechanics, buy-back price uplift, remuneration logic, allocation, credit and distribution logic and any lock and release mechanisms) is communicated transparently prior to the acquisition of co-ownership interests within the FinanceFarm infrastructure (website, app, investor dashboard and deal-specific documentation) and is bindingly set out in the respective deal parameters.

9. Buy-Back Mechanics and Profit Allocation

9.1 Principle and deal parameters: In connection with sales of an asset, a contractual buy-back option or buy-back mechanics may be provided. A buy-back price uplift is agreed on the original sale price. The applicable buy-back mechanics (including prerequisites, terms, calculation logic, due dates, processing steps and any lock and release mechanisms) are displayed on a deal-specific basis within the FinanceFarm infrastructure (in particular website, app, investor dashboard and deal documentation) and are bindingly set out in the documentation published there or assigned to the deal.

9.2 Strategy linkage and publication: The buy-back price uplift and buy-back conditions depend on the purchase and rotation strategy provided for in the relevant deal. The applicable parameters and designs are published within the FinanceFarm infrastructure. The deal parameters displayed or documented for the specific deal are always determinative.

9.3 Processing via the FinanceFarm infrastructure: Buy-back processing takes place in accordance with the process steps provided for within the FinanceFarm infrastructure. This may include, in particular, (i) status changes in the deal dashboard, (ii) technical lock and release mechanisms, (iii) payment confirmations via connected payment rails and (iv) technical allocation and assertion (e.g., claim process). The user acknowledges that payouts, credits or other allocations are only made once the conditions set out in the deal documentation have been met and the corresponding confirmations are available within the FinanceFarm infrastructure.

9.4 Profit allocation and remuneration logic: The allocation of any buy-back price uplift accrued under the buy-back mechanics is made in accordance with the deal parameters displayed within the FinanceFarm infrastructure. FinanceFarm AG may provide, within the deal structure, remuneration for structuring, valuation, marketing, processing, risk management and—where provided—the re-sale. The remaining portion is, in accordance with the deal parameters, credited to the co-owners involved in the original financing and technically mapped via the Platform.

9.5 Further proceeds and transparency: Regardless of the buy-back mechanics, FinanceFarm AG may generate additional proceeds from conservative purchasing, efficient processing, market and price optimisation and a successful exit. The user acknowledges that such proceeds may form part of the business model unless the specific deal or an express agreement provides otherwise. Where the FinanceFarm infrastructure provides evaluations, metrics or deal information in this regard, these serve transparency and do not constitute a representation or warranty of any specific return or result.

10. Role Models: Sellers, Buyers, Investors

10.1 Sellers: Sellers may submit assets via the process flows provided within the FinanceFarm infrastructure (in particular form flows in the app and/or on the website), upload required evidence and documents and, following review and valuation, receive an indication of the realistic sale price and the intended rotation path. Sellers must provide all information completely, currently and truthfully and ensure that they are authorised to dispose of or contribute the asset. FinanceFarm AG may request additional evidence (e.g., provenance, purchase receipts, condition reports, insurance evidence, export/import documents) and may reject an asset or terminate the process for compliance, risk or quality reasons.

10.2 Buyers: Buyers may view offers via the FinanceFarm infrastructure, participate in auctions or complete transactions in accordance with the published process steps. Buyers acknowledge that information about assets may—depending on the deal—originate from Sellers, third-party providers (e.g., logistics, storage or insurance service providers) and appointed experts. Unless explicitly provided otherwise in the deal documentation or in a separate representation, FinanceFarm AG assumes no warranty or guarantee for authenticity, condition, completeness of documentation, market value or title to an asset.

10.3 Investors: Investors may subscribe to tokenised units via the FinanceFarm infrastructure (e.g., child-NFTs or comparable representations) and monitor their co-ownership participations and deal status information in the investor dashboard and/or the app. Investors must carefully review the relevant deal documents, understand the risks and use a compatible wallet. Distributions, credits or other allocations are made in accordance with the processing steps provided within the FinanceFarm infrastructure (in particular via the claim process) and only after the conditions defined in the deal documentation have been met.

10.4 Co-investment capital structure and deal-specific deviations: A deal may be financed as a co-investment between FinanceFarm AG and Investors. The specific capital shares, payment modalities, any lock periods, priorities, buy-back mechanics and allocation of proceeds are displayed separately for each deal within the FinanceFarm infrastructure (website, app, investor dashboard and deal documentation) and are bindingly set out in the deal documentation. FinanceFarm AG is entitled to adjust the structuring and parameters of a deal within the published processes if and to the extent required for proper processing, risk reduction, protection of co-ownership interests or compliance with legal or regulatory requirements.

11. Fees, Costs, Expenses and Pricing Structure

11.1 Transparency and disclosure: All fees, charges and cost items for individual functions, deals or supplementary services (in particular brokerage, structuring, processing, administration or service fees) are displayed within the FinanceFarm infrastructure before the completion of the relevant transaction and/or disclosed in the deal-specific documentation (including investor dashboard, deal factsheet, contractual documents or comparable materials). The parameters published and documented for the specific deal are determinative.

11.2 Third-party services and pass-through costs: Services such as transport, storage, insurance, escrow, authenticity and condition checks, customs/import/export processing, payment processing or other ancillary services may be provided by third-party providers and invoiced separately by them. Where such services are organised on behalf of the user or integrated into the deal process, the corresponding costs may be passed through as pass-through costs. Any additional organisational effort (e.g., coordination, expedited processing, special logistics, additional documentation or compliance checks) may also be disclosed and charged within the FinanceFarm infrastructure where provided.

11.3 Technical transaction costs (blockchain/network): To the extent on-chain transactions, wallet allocations, claims or other blockchain-based process steps occur as part of a deal or function, technical transaction costs (e.g., network/gas costs or infrastructure provider fees) may arise. Such costs are generally borne by the user unless the specific deal, in-app display or deal-specific documentation provides otherwise.

11.4 Taxes, duties and declarations: Users are solely responsible for complying with their tax and duties obligations, including any reporting obligations, withholding taxes, VAT consequences and other duties in connection with purchases, sales, distributions, token allocations or other transactions. FinanceFarm AG does not provide tax advice and does not collect or remit taxes or duties for the user unless expressly required by law or agreed by contract.

12. User Obligations and Permitted Use

12.1 Lawful use and compliance: Users must not use the FinanceFarm infrastructure for unlawful, abusive or bad-faith purposes. Prohibited actions include in particular money laundering, terrorist financing, fraud, deception, sanctions evasion, identity misuse, market manipulation, unlawful influence on auctions or price formation mechanisms, and the infringement of intellectual property rights, personality rights or other third-party rights. In the event of suspicion of prohibited use, FinanceFarm AG is entitled to block transactions, request additional evidence or restrict access to the Platform to the extent necessary for risk reduction, protection of co-ownership interests or compliance with legal requirements.

12.2 Protection of infrastructure and technical integrity: Users must not circumvent security mechanisms, perform unauthorised technical interventions, conduct automated queries or extractions (e.g., scraping, crawling, bot access) without FinanceFarm AG’s prior express consent, or introduce malware, manipulation software or other harmful components. Users are also prohibited from actions that disproportionately burden systems, interfaces or processes of the FinanceFarm infrastructure or that may impair its stability, security or functionality.

12.3 Content, uploads and accuracy of information: Users who upload or provide content (e.g., photos, documents, provenance records, condition reports, identity and compliance evidence) warrant that they are authorised to do so and that such content is complete, correct and not misleading. Unlawful or manifestly incorrect content may be removed or blocked by FinanceFarm AG. In the event of material breaches, in particular intentional or grossly negligent misinformation, FinanceFarm AG may suspend accounts, terminate deals and charge the user for the resulting effort or damage in accordance with applicable law.

12.4 Confidentiality and protection of access data: Access data, internal reports, deal documentation, deal parameters, valuation and process information and other internal platform information must not be misused or disclosed to third parties unless expressly intended for disclosure or released in the context of the deal. Users must store their access data securely and notify FinanceFarm AG without undue delay via the channels provided within the FinanceFarm infrastructure of any suspicion of unauthorised access.

13. Intellectual Property, Content and Licences

13.1 Platform rights and IP rights: All rights in the FinanceFarm infrastructure (including design, code, data models, structures, algorithms, smart-contract logic, trademarks, logos, documentation, content and representations) are owned by FinanceFarm AG or its licensors. Use of the Platform grants the user only a limited, revocable and non-transferable right of use within the scope of these GTC and the usage terms displayed on the Platform.

13.2 User content and FinanceFarm’s rights of use: Users retain their rights in content uploaded or provided by them. To the extent required for operation of the Platform, deal processing, marketing of the asset, reporting to co-owners or compliance with legal and regulatory obligations, users grant FinanceFarm AG a non-exclusive, worldwide, royalty-free right to store, reproduce, edit (e.g., formatting/compression), transmit and—where required—make such content available within the FinanceFarm infrastructure or to involved third-party providers (e.g., inspectors, logistics providers, insurers, payment service providers).

13.3 Valuation intelligence and trade secrets: The valuation application, valuation logic, scoring models, deal structuring logic, market and price analyses and models derived therefrom are confidential trade secrets of FinanceFarm AG. Reverse engineering, extraction, decompilation, systematic data collection or other use for the development of competing products or to circumvent platform logic is prohibited.

14. Data Protection and Data Processing

14.1 Data protection basis and KYC/AML data: FinanceFarm AG processes personal data in accordance with the then-current privacy policy as made available within the FinanceFarm infrastructure. Users acknowledge that additional categories of data may be processed in connection with KYC/AML checks and compliance processes (e.g., identity data, source of funds, screening information) to the extent required or legally mandated.

14.2 Deal, transaction and log data: For traceability, security, auditability and proper processing of deals, deal and transaction data are logged. This may include timestamps, status information, payment confirmations, wallet addresses, smart-contract events, as well as interaction and system logs. Users acknowledge that these logs form part of the security and processing concept of the FinanceFarm infrastructure and may—where required—be used for audits, evidence or official requests.

14.3 Communications and system-relevant notices: FinanceFarm AG may inform users via the channels provided within the FinanceFarm infrastructure (e.g., email, in-app notice, investor dashboard or other platform notices) about security-relevant events, transaction status, distributions, changes to processes, strategies or documentation. Such communications serve transparent processing and risk minimisation and shall—where legally permissible—be deemed delivered once made available in the respective communication channel.

15. Risk Disclosure and No Investment Advice

15.1 No advice and no recommendation: FinanceFarm AG does not provide individual investment advice, legal advice or tax advice. All information, presentations, calculations, deal parameters, strategy descriptions, metrics or content provided within the FinanceFarm infrastructure (website, app, investor dashboard, advertisements or other communication channels) are for general information and orientation only. They do not constitute a recommendation, invitation or representation to make an investment, acquire an asset or select a particular strategy. Users must make their decisions independently and consult independent professionals where appropriate.

15.2 Market, valuation and liquidity risks: Non-Bankable Assets may have limited market liquidity. Price formation and market values may fluctuate and depend, among other things, on demand, market sentiment, condition, provenance, legal framework and transaction possibilities. Exits may be delayed, may occur under different conditions than expected or, in individual cases, may not be realised within an intended timeframe. Rotation strategies, target holding periods or exit scenarios displayed within the FinanceFarm infrastructure serve structuring and planning purposes only and do not constitute a guarantee of any particular outcome, duration or return.

15.3 Structuring and processing risks (deal logic): Deals may contain deal-specific conditions, lock mechanisms, priorities, processing sequences or triggers (e.g., payment confirmations, releases, compliance checks). Such parameters are displayed within the FinanceFarm infrastructure. Users acknowledge that processing (including distributions, credits or claims) occurs only once the documented conditions have been met and the corresponding confirmations are available within the FinanceFarm infrastructure. Delays may arise, in particular, from third-party processes, payment rails, reviews or legal clarifications.

15.4 Technology risks (wallet/blockchain/smart contracts): The use of wallets, smart contracts and blockchain-based components may involve technical risks, including software errors, outages or delays of blockchain networks, congestion, incorrect or incompatible wallet configurations, third-party errors (e.g., infrastructure providers, node providers, wallet providers) and security incidents (e.g., phishing, malware, unauthorised access, loss of keys). Users are solely responsible for safeguarding their access data and private keys and for the correctness of their wallet details. Erroneous input (e.g., incorrect wallet address) may lead to irreversible losses.

15.5 Regulatory and legal risks: Regulatory classifications, in particular in connection with token structures, digital settlement processes, KYC/AML requirements, distribution and advertising rules or tax frameworks, may change. Such changes may affect deal structures, availability of certain functions, admissibility of certain user groups or transaction processing. FinanceFarm AG is entitled to adjust processes, products, parameters and documentation within the FinanceFarm infrastructure to the extent required to comply with legal or regulatory requirements, reduce risk or protect co-ownership interests.

15.6 Risk of loss up to total loss: Depending on the deal structure, market developments, legal circumstances and processing, a loss up to and including the total loss of the invested capital is possible. Users should only deploy funds whose loss they can economically bear. FinanceFarm AG provides no guarantee for value preservation, liquidity, buy-back, exit or specific distributions unless expressly and deal-specifically agreed in binding documentation.

16. Availability, Support, Changes and Development

16.1 Availability and maintenance: FinanceFarm AG endeavours to ensure high availability of the FinanceFarm infrastructure but does not guarantee uninterrupted or error-free operation at all times. Maintenance windows, updates, security measures, technical disruptions or restrictions of individual functions may occur at any time. Where possible, planned maintenance will be communicated within the FinanceFarm infrastructure.

16.2 Support and communication channels: Support may be offered via the channels provided within the FinanceFarm infrastructure (e.g., support function in the app, email, ticket system or comparable contact channels). Response times, availability and scope of services are not guaranteed unless expressly agreed otherwise in writing. FinanceFarm AG may restrict support in particular where required for security, compliance or capacity reasons.

16.3 Changes, further development and adjustments: FinanceFarm AG is entitled to add, develop, adjust or discontinue functions, modules, processes, user interfaces, technical components and documentation. This includes the introduction of new or paid modules and adjustments to pricing and fee structures, provided such changes are transparently disclosed within the FinanceFarm infrastructure. Changes may also be made where required to increase security, reduce risk, comply with legal requirements or protect co-ownership interests.

17. Liability, Disclaimer of Warranty and Limitation of Liability

17.1 Disclaimer of warranty: To the extent permitted by law, the FinanceFarm infrastructure and all related services are provided “as is” and “as available”. FinanceFarm AG provides no warranty for error-free operation, uninterrupted availability, specific performance, compatibility with any user environment or fitness for a particular purpose. Information and content within the Platform may be incomplete, delayed or incorrect, in particular if originating from third parties or dependent on third-party processes.

17.2 No representations regarding assets and third-party information: Unless expressly and in writing warranted in a separate, deal-specific agreement, FinanceFarm AG provides no guarantees or representations as to authenticity, condition, value, market liquidity, title, freedom from encumbrances, provenance or other characteristics of an asset. Statements, valuations or condition information may be based on information from Sellers, experts or third-party providers. Users acknowledge that a valuation or indication within the FinanceFarm infrastructure may always constitute a snapshot in time.

17.3 Limitation of liability: To the extent permitted by law, FinanceFarm AG shall not be liable for indirect damages, consequential damages, loss of profit, loss of opportunities, loss of data, reputational damage or pure economic loss. FinanceFarm AG shall be liable—where legally permissible—only in cases of intentional misconduct or gross negligence, and where liability is mandatory by law (e.g., for personal injury, where applicable).

17.4 Third-party providers and external infrastructures: Where services are provided by third parties (e.g., transport, storage, insurance, escrow, inspection bodies, payment service providers, wallet providers, blockchain or infrastructure providers), FinanceFarm AG assumes no liability, to the extent permitted by law, for their acts or omissions, availability, delays or defects. Claims arising from such third-party services must generally be asserted against the respective third party, unless and to the extent FinanceFarm is expressly itself a contracting party to the third-party service.

17.5 Cooperation, contributory fault and risk responsibility: Contributory fault or breach of duty by the user—especially incorrect wallet details, inadequate protection of access data or private keys, incomplete or late KYC/AML documents, incorrect information, breaches of these GTC or deal documentation—may reduce or exclude claims. Users bear responsibility for their technical requirements, security measures and independent decisions within the FinanceFarm infrastructure.

18. Indemnity

18.1 User’s indemnification obligation: The user undertakes, upon first request, to indemnify and hold harmless FinanceFarm AG and its governing bodies, employees, agents and auxiliaries from and against all third-party claims arising in connection with (i) use of the FinanceFarm infrastructure, (ii) content, information or documents provided or transmitted by the user, (iii) infringements of law or breaches of duty by the user (e.g., infringement of intellectual property, personality rights, property rights, compliance requirements, fraud, deception or other prohibited acts), or (iv) breach of these GTC or deal-specific documentation.

18.2 Reimbursement of costs and conduct of proceedings: The indemnity includes, in particular, the obligation to reimburse FinanceFarm AG for all costs and damages arising from such claims, including reasonable internal and external costs (e.g., investigations, documentation effort, costs incurred to defend or clarify) and reasonable attorneys’ fees and procedural costs. FinanceFarm AG is entitled, at its due discretion, to control the defence, settlement negotiations and conduct of proceedings; the user must cooperate as required and provide information.

18.3 Limitation: No indemnity obligation applies to the extent the third-party claim was demonstrably caused exclusively by intentional misconduct or gross negligence of FinanceFarm AG or where mandatory statutory provisions provide otherwise.

19. Term, Suspension and Termination

19.1 Term: The user agreement between the user and FinanceFarm AG runs for an indefinite period from registration or from first use of the FinanceFarm infrastructure.

19.2 Termination and account closure by the user: The user may generally close their account at any time via the functions provided within the FinanceFarm infrastructure or request closure. This is subject to (i) ongoing or open deals, (ii) outstanding processing (e.g., pending claims, reversals, chargebacks), (iii) statutory retention and documentation obligations and (iv) KYC/AML and other compliance requirements. Where outstanding obligations or deal processes exist, full closure may only be possible technically and legally after their completion.

19.3 Suspension/termination by FinanceFarm (good cause): FinanceFarm AG may suspend access to the FinanceFarm infrastructure for good cause at any time with immediate effect or terminate the user relationship. Good cause exists in particular in cases of (i) breaches of these GTC or deal-specific terms, (ii) incomplete, inconsistent or implausible KYC/AML information, (iii) compliance or security risks, (iv) suspicion of unlawful activity, (v) abusive use of the Platform or (vi) acts that are capable of jeopardising the processing of deals or the protection of co-ownership interests. Where possible and reasonable, FinanceFarm AG will inform the user of the suspension/termination in an appropriate manner; for compliance or security reasons, detailed grounds may be restricted.

19.4 Consequences of termination: After termination or suspension, access to platform functions may be restricted or fully deactivated. Rights and obligations already arising under individual deals remain in effect—where substantively required—until the relevant deal has been fully processed. Provisions on liability, data protection, indemnity, confidentiality, evidence preservation/logging, governing law and jurisdiction survive termination to the extent they must continue to operate for their purpose.

20. Notices and Communication

20.1 Electronic communications and delivery: Notices from FinanceFarm AG to the user may be delivered via the channels provided within the FinanceFarm infrastructure, in particular by email, in-app notice, investor dashboard, system notification or comparable means of communication. Such notices are deemed delivered once they are accessible in the relevant channel or, in the case of email, once sent to the email address stored by the user.

20.2 Contact details and reachability: The user undertakes to keep their contact details (in particular email address and, where required, telephone number) up to date at all times. Delivery to the last contact address stored within the FinanceFarm infrastructure is deemed effective even if the user does not actually take notice of it.

20.3 FinanceFarm AG contact address: Legally relevant notices to FinanceFarm AG may be sent to the contact address indicated within the FinanceFarm infrastructure (e.g., a legal/support address as per the imprint). Where written form or evidence is required, delivery may additionally be made by registered mail to FinanceFarm AG’s registered seat as stated in the imprint. The contact details published within the FinanceFarm infrastructure are authoritative.

21. Final Provisions

21.1 Severability (salvatory clause): Should any provision of these GTC be wholly or partially invalid, unenforceable or incapable of performance, the validity of the remaining provisions shall not be affected. The invalid or unenforceable provision shall be replaced by a provision that comes closest to the economic purpose of the affected provision and is legally permissible. The same applies to any gaps in these GTC.

21.2 No waiver and no implied relinquishment of rights: If FinanceFarm AG fails to exercise a right under these GTC or to enforce a provision, this does not constitute a waiver of such right. A waiver is only effective if expressly declared in writing.

21.3 Assignment and succession: FinanceFarm AG is entitled to assign rights and obligations under the user relationship and individual functions, contracts or deal modules in whole or in part to affiliated companies or legal successors, provided that users’ legitimate interests are not unduly impaired. Users may assign rights and obligations under these GTC only with FinanceFarm AG’s prior written consent.

21.4 Governing law and jurisdiction: These GTC and any disputes or claims arising out of or in connection with the use of the FinanceFarm infrastructure are governed by Swiss law, excluding the UN Convention on Contracts for the International Sale of Goods (CISG). The exclusive place of jurisdiction is Basellandschaft, Switzerland, unless mandatory statutory provisions provide otherwise.

21.5 Language and interpretation: These General Terms and Conditions are available in German and English. Both versions are accessible on the online platform at www.financefarm.ch.

For interpretation of these General Terms and Conditions, the Swiss canon of interpretation is authoritative. In the event of contradictions, ambiguities or discrepancies between the German and English versions, the German version shall prevail and is solely binding.