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A service qualifies as a digital service if it meets all of the following criteria: • It is delivered via the internet or another digital network. • It is provided automatically with minimal human involvement. • It cannot be supplied without information technology. Not considered digital services: • Simple communication between individuals via electronic means (e.g., phone, radio, or optical signals). • Interactive educational services under Article 21(2)(11) of the VAT Act. Distinguishing between digital services and consultancy services subject to reverse charge can be complex.

SecondRound GmbH is your trusted partner for personal and professional development. We accompany and support individuals on their journey to self-employment. Our approach combines well-founded social-pedagogical methods with individualized, hands-on guidance to enable sustainable change. Our Services We offer tailored social services in the following areas: • Training and Career Coaching : Support for professional reorientation, career planning, and application strategies. • Personal Development : Strengthening self-confidence, resilience, and personal growth. • Supported Living : Offering for young adults on their path to independence. • Family Support : Assistance for young people and their families (outreach). • Daily Structure : Individualized offerings for young people and young adults. Our Philosophy We believe in the possibility of change – the opportunity to reinvent oneself, reconsider goals, and start the next phase of life with renewed drive. Our offerings are based on appreciation, trust, and solution-oriented methods that lead to measurable success. Profile of Antonino Sgroi https://secondround-coaching.ch/antonino-sgroi-profil.html Profile of Anna Leupi https://secondround-coaching.ch/anna-leupi-profil.html