Philosophy The legal world is constantly evolving. As each area of law becomes more complex and specialized, Charrière Mauron & Associés provides specializations for its generalist lawyers, who are required to undergo targeted continuous training to best advise their clients. Charrière Mauron & Associés Established in Bulle since 1987 and practicing primarily in the canton of Fribourg but also in other French-speaking cantons, Charrière Mauron & Associés has acquired extensive experience in all the legal fields it handles daily. It also has a thorough understanding of the economic and associative sectors of the region, enabling it to advise both individuals and legal entities, public authorities, and businesses in numerous areas. It is also well integrated into the Fribourg judicial environment. History In October 1987, Me Bruno Charrière established himself as an independent generalist lawyer in Bulle and founded his own firm. He was joined in 1993 by Me Maurice Ropraz, with whom he collaborated until 2001, when Ropraz was elected Prefect of Gruyère, a position he held for 10 years before being elected to the Council of State in 2011. During this period, a secondary office was created in Châtel-St-Denis. From 2001, Me Pierre Mauron replaced Me Ropraz as a partner. The firm then expanded in 2006 with the hiring of Me Carl-Alex Ridoré, until his election as Prefect of Sarine in 2008, and with the hiring of many other lawyers. On May 5, 2016, Me Bruno Charrière tragically passed away (article in La Gruyère on May 7, 2016). His name and memory are inextricably linked to Charrière Mauron & Associés. On January 1, 2018, Mes Pierre Mauron, Véronique Aeby, and Julien Membrez formed the company Charrière Mauron & Associés SA. On January 1, 2021, Me Constantin Ruffieux joined them as a partner. Since 2000, the firm has been continuously training trainee lawyers.

We are a fiduciary company based in Bulle , serving SMEs, the self-employed and private individuals based mainly in French-speaking Switzerland. ACCOUNTING Financial accounting | cost accounting | cost pricing | closing | payroll management | social security accounting | VAT accounting | debtor and creditor management | payment management COMPANY CONSULTANCY Advice in various areas, such as: company formation/foundation | choice of legal entity | strategy | business management | personnel management | organisation | management control | accounting systems | insurance | social security cover | company valuation | company succession | management/accounting software TAXATION Preparation of tax returns for legal entities (companies) and individuals (private individuals and the self-employed) | Tax advice (including VAT) AUDIT Audits, whether required by law or voluntary, we are active in both annual reviews and special audits tailored to your specific needs. These services are provided by our sister company GF Audit SA. OTHER Administrative and financial consulting | project monitoring | administrative, financial and related IT restructuring | advice and assistance with bookkeeping on your own accounting software | budgeting | business plan | cash flow plan

Atelier d'Architecture A3 SA was founded in Bulle in 1986. The company is managed by a trio: Mr. Fabrice Ruffieux, Mrs. Micheline Sciboz, and Mr. Axel Grandjean. Our team, consisting of 20 specialists in various phases of construction, offers consulting, design, and implementation of all construction, transformation, renovation, or rehabilitation projects. Our ideas and experience have led us to apply our expertise to the realization of various and significant projects, including: • Public places (schools, shopping centers, hotels, places of worship) • Workplaces (factories, office buildings, exhibition centers) • Housing complexes (large or small luxury or social housing complexes) • Single-family homes. In the energy field, our office has been a partner of the Minergie label for many years, and we are certified to calculate the energy classification of your building (CECB ®). We also carry out appraisals of your properties to determine their intrinsic market or rental value. We also intervene in judicial expert assessments. For all the projects we undertake, we ensure: • Compliance with laws and regulations. • Compliance with construction standards (SIA). • The use of renewable energy. • Respect for the environment.

Très bien

. Real rights (in particular PPE, neighbours, easements) . Contract law (sales contract, gift contract, lease contract, loan contract, company contract, agency contract) . Company law (relations between partners, contestation of decisions, liquidation) . Inheritance law (in particular division, liquidation, executor's mandate) . Family law (separation/divorce, in particular liquidation of matrimonial property and property relationships) . Criminal law . Planning and construction law Laurent Kohli mainly practises in the above areas, where he has several years' experience and has handled a variety of cases.

Our priority is you! We put our professionalism, experience and expertise at the service of our clients, whether individuals or companies. As a small team specialising in finance and accounting, we are here to advise you and take complete charge of your file. We provide rigorous follow-up and advice on the following services: Accounting Company accounting Drawing up VAT and social security statements Salary statements Assistance with and monitoring of accounting files Assistance with periodic and annual closings Balance sheet and profit and loss accounts Tax advice Individual and corporate tax returns Declaration of property gains Are you looking for an administrator or property manager to manage your lot or property? We're the experts you can trust! Thanks to our many years of experience in both German-speaking and French-speaking Switzerland, we can offer you a complete range of services to manage all your property assets efficiently. Our methodical approach, in-depth market knowledge and innovative management allow you to maximise the profitability, stability and value of your property assets.