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.

SafeConsult AG has stood for consulting and training in the field of the transport of dangerous goods since 2001. Our special expertise, which is the result of pooling the knowledge of the Association of Swiss Forwarding and Logistics Companies (SPEDLOGSWISS), is in the field of forwarding, logistics and transport. Our long-standing customers particularly appreciate our competence in the field of risk analyses, as well as the internal training and further education of your employees. SafeConsult AG is your reliable partner for the continuous improvement of the quality in the handling of dangerous goods transports of your company, for the training of your employees and for the support and consulting of companies in the establishment of a dangerous goods management. To achieve this, we mainly offer services as "External Dangerous Goods Advisors". In addition, you will also find in us a competent partner in the areas of: Major Accidents Ordinance Management systems (ISO 9000, 14001) Training and further education: a must! Correct information as well as knowledge in the area of dangerous goods are a basic requirement for the persons in charge and other responsible persons and, moreover, a key to process optimisation and risk reduction. Training should also be seen as an obligation to fulfil the requirements of GGBV, ADR, IATA-DGR, CTU packing guidelines, etc. The benefits Safety through qualified personnel Process optimisation through error avoidance and simultaneous risk reduction Important prerequisite for (functional) delegation, including responsibility Control of the "galloping" flood of regulations Through company-specific in-house training by SafeConsult safety consultants (dangerous goods safety advisors), targeted and practice-oriented knowledge can be acquired that can be put to immediate use. Thus, as an entrepreneur, you are one step ahead of the danger in order to prevent accidents that could be caused by dangerous goods. External dangerous goods safety advisers / consultants The work of a dangerous goods safety adviser is associated with high demands on specialist knowledge, knowledge of the system and reliability. The multitude of national and international laws and regulations are difficult to understand. Because this special requirement profile presents many companies with burdensome time and cost problems, the legislator also allows the possibility of employing an external dangerous goods safety adviser. This means that you as a company can outsource this task and save yourself all the problems of training or recruiting your own dangerous goods safety adviser. Our team supports you with: Advice on compliance with legal regulations Setting up and monitoring the internal dangerous goods organisation Training of the responsible persons Supporting and advising the entrepreneur in the area of dangerous goods Proposing measures for the prevention of accidents Preparation of an accident report in case of damage Preparation of the annual report for the attention of the management We look forward to welcoming you as a customer. For more information please visit our homepage: www.safeconsult.ch

With more than 220 legal professionals (consisting of partners, of counsels, associates, tax advisors and notaries) and more than 400 employees, the firm, which has its origins in 1885, is one of the largest and most traditional law firms in Switzerland, with offices in Basel, Bern, Geneva, Lausanne, Lugano and Zurich, and representative offices in Binningen, Sion, Shanghai and Tokyo. Kellerhals Carrard is active throughout Switzerland, maintaining very strong local roots, whilst advising clients nationally and abroad. We advise and represent companies and entrepreneurs from all industries and economic sectors, public authorities, national and international organisations and private individuals before all judicial and administrative bodies nationally and abroad in practically all areas of the law. Our activities are focused on: • Company and corporate law, external legal department • Litigation, arbitration and insolvency law • M&A and capital markets law • Construction and real estate • Regulatory financial markets law, financial services, collective investments, leasing, insurance • IT/IP, distribution, competition and anti-trust law • International sports law • Tax • Public law • Employment and social insurance law • Commercial criminal law and international mutual assistance / compliance • Family and inheritance law for private customers • Notarial office We focus in particular on the areas of financial services, life sciences, IMT (Information, Technology and Media), sport, energy, real estate/construction as well as on trading and retail.

Herr Poni hat uns beim Verkauf unseres Elternhauses sehr kompetent beraten. Er kennt den Häusermarkt sehr gut und wir fühlten uns von Anfang an in den besten Händen. Herr Poni ist freundlich, zuverlässig und sehr effizient. Wir konnten unser Haus innerhalb kürzester Zeit und ohne jeglichen Stress verkaufen und sind mit dem Ergebnis sehr zufrieden. Vielen Dank Herr Poni. Die Erbengemeinschaft Ursula, Barbara und Cornelia

Our preferred fields of activity are: • Notarization of contracts of sale of real estate as well as of pledge agreements • Advice and representation in tenancy and inheritance matters (Simon Stemmer) Notary's office (preferred fields of activity) Property law: • Purchase agreements, donation agreements, easement agreements, pledge agreements Marital property and inheritance law: • Marriage and inheritance contracts, wills, division of estates Corporate law: • Incorporation of companies limited by shares, incorporation of limited liability companies, capital increases, capital decreases, amendments to articles of association, liquidations, notarization of signatures and copies, affidavits Advocacy (Preferred areas of practice): • Counseling, representation in lease matters, counseling, representation in inheritance matters.