Recognized for a quarter of a century for advising, defending and strategizing for our clients, we accompany you in Switzerland and from Switzerland to the world. We defend your interests as an individual or as a company. Our specialized team will meet your expectations in the areas of legal and tax matters, VAT, asset management, inheritance, donations and succession, business and commercial law, compliance and many other areas. We are your Swiss legal and pocketknife! A specialized and versatile tea What appeals to our clients at Afschrift Tax & Legal is the personalized relationship, the quality advice, and the innovation that we bring to them. Our lawyers are versatile and masterful in all the aspects of the law in order to bring you a pragmatic answer and a help to the decision. Your lawyer: your privileged partner Like a private banker, we are your “private lawyer”. The relationship between our lawyers and you is based on a lasting personal relationship. This relationship is based on mutual trust and is strengthened over time as we get to know your specific case and your general needs. We are your “Trusted Advisor” in legal, judicial and tax matters, as we have a comprehensive view of your situation and your assets. Our lawyers are advisors and litigators This gives you twice the advantage. We cement the legal security of your operations and maximize your chances. In the event of arbitration or litigation, we are equipped to ensure that you emerge unscathed as much as possible. Our lawyers in Switzerland We advise both Swiss clients in the Swiss Confederation and in their business abroad and foreign clients in their business in Switzerland. Admitted to the Bars of Brussels, Antwerp, Luxembourg and Madrid, and a foreign lawyer in Hong Kong, Mr. AFSCHRIFT is a member of the Bars of Fribourg and Geneva since 1995. Our offices in these two cities bring together lawyers who advise our clients in all matters of taxation, business structuring and wealth planning. Afschrift Tax & Legal abroad Aware of the increasing internationalization of our clients’ private and professional activities and of the complexity of the tax aspects of these activities, our firm ensures a presence in the most important countries for our clients. That is why Afschrift Tax & Legal has had offices in Brussels, Antwerp, Madrid, Geneva, Freiburg, Luxembourg, Tel Aviv and Hong Kong for many years. The lawyers who work there can meet with the clients who wish to do so, whether they are foreigners or residents of these countries.

Ever since it was created over a century ago, Borel & Barbey has constantly grown and evolved by partnering with new talents. Backed by such experience, the Firm now offers advanced legal services in all areas of law to a demanding clientele of companies and private clients, both in Switzerland and abroad. Borel & Barbey favours a solution-based approach and is distinguished by its pragmatism and efficiency in complex situations.

In Switzerland, notaries practice their profession in strict legal frameworks, which are defined at the cantonal level. In particular, the swisNot notarial network, founded on the principles of impartiality, competence, dynamism and, of course, strict respect for professional secrecy, was created on 1 January 2000. • Immovable • Sales Promises and Forward Sales • Acts of sale and purchase • Mortgage and mortgage schedules • Donations • Divisions and plot meetings • Servitudes • Surface rights • Properties by floors • Real estate gains and gains tax • Tax on capital appreciation • Real estate companies (SI) and real estate companies of tenants (SIAL). • Successions • Certificates of heirs • Inventory • Tax declarations of succession • Cadastral changes • Inheritance shares • Company • Constitution of SA and Sàrl • Building foundations • Establishment of associations • Mergers, divisions, transformations and transfers of assets • Amendments to Articles of Association • Liquidation • Entries and cancellations from the Swiss Commercial Register • Legalizations • Legalization of signatures • Compliant copies of documents • Heritage planning • Wedding Contracts • Registered partnership agreements • Donations • Mandates for incapacity • Wills and holographs • Inheritance pacts • Union Donation Last Will Various Guarantees • Power of Attorney Deposit Escrow Agent Various attestations

OBERSON ABELS SA is a law firm specialized in tax and corporate law with offices in Geneva, Lausanne, Sion and Neuchâtel. Philosophy We imagine a world where our clients and our highly specialized professionals enjoy teaming up to tackle and crack the most complicated problem you may challenge us with, giving us the opportunity to fully express our curious, passionate, bubbly and visionary talents. Partners • Antoine Amiguet • Sébastien Bettschart • Stefan Eberhard • Alexandre Faltin • Philipp Fischer • Pierre-Marie Glauser • Marcel Meier • Jérôme Meyer • Dominique Morand • Xavier Oberson • Marc-Etienne Pache • Geneviève Page • Jacques Pittet • Anne Tissot Benedetto • Frédéric Vuilleumier Areas of practice (i) Tax law • Personal tax • Corporate tax • Consumption/Transaction taxes • International/Intercantonal taxation • Specific fields of taxation • Assistance in tax matters and disputes (ii) Corporate Law • Corporate/M&A/Project Finance • Contracts/Commercial • Restructuring of distressed companies • International Organisations/Not-For-Profit Organisations • Banking & Finance • Investment funds • Capital Markets • Pensions • Data protection