Hotel and Catering Trust GmbH The HoGa Trust, Interlaken, is a specialized trust company targeting hotels and catering establishments as its clientele. Our services: • Instruction/introduction, auxiliary materials • Accounting management from auxiliary books • Preparation of annual financial statements • Previous year, budget, statistical, and industry comparison • Short-term income statement (KER) • Budget planning and control • Analysis and consultancy

T+R Ltd. is an important regional service company in the areas of business consulting, auditing and tax consulting, which provides you with targeted support in all your business activities. It is registered with the Swiss Federal Audit Supervision Authority as a state-supervised auditing company . Our first priority is complete customer satisfaction. We achieve this goal by finding flexible solutions, acting efficiently and advising you personally – this is what we are committed to every day. Our partners make a significant contribution to this in our teams. Advisory services Our experts in the business consulting division have comprehensive generalist knowledge and develop individual solutions for you. Read more about Audit services Auditing creates security and trust – added value for you. External and internal audits, audits in specialized areas – you benefit from our auditing expertise. Read more about Tax consulting No financial transaction is without tax consequences. That is why it is important to know the tax consequences of financial transactions in advance. We can help you with this. Read more about

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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

Change Management Ltd stands for a sustainable orientation of your company. "Sustainable future" for your business is our motivation. We help you to make the right adjustments and achieve your company goals: in a human, organizational, technological and economical way (ESG)