(Art. 8 para. 2 let. a FinSA)
Information on costs shall contain in particular details of the one-time and running costs of the financial service and the costs incurred in connection with the acquisition or disposal of the respective financial instrument.
Where these details are contained in the key information document or the prospectus, reference can be made to the respective document.
Approximate details or bandwidth indications are to be provided of costs which can not be accurately determined in advance or only with a disproportionate amount of effort. If such information can also not be provided or only with a disproportionate amount of effort, this fact must be disclosed and reference made to the risk of additional fees, taxes or other costs.
If several financial service providers are involved in the provision of services, they may agree that one of their number shall provide information on all costs. If no such agreement is made, each financial service provider will provide information on the costs incurred by them individually.