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.

Très bien

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.

Merci maître ce fut un plaisir de collaborer avec vous pour mon divorce. Professionnelle, juste, à l’écoute, je pourrais que la conseiller. Un grand merci.

International Registries, Inc. and its affiliates (IRI) provide administrative and technical support to the Republic of the Marshall Islands(RMI) Maritime and Corporate Registries. IRI has been administering maritime and corporate programs since 1948. The RMI Registry is the third largest registry in the world, surpassing 106 million gross tons in June 2014. IRI has a network of 25 worldwide offices that have the ability to register a vessel or yacht, including vessels under construction, record a mortgage or financing charter, incorporate a company, issue seafarer documentation, and service clientele. Vessel types include, but are not limited to: tank ships; LNG/gas carriers; bulk carriers; container ships; offshore drilling, production, or service units; passenger vessels; and yachts. Maritime Services Seagoing vessels of any tonnage engaged in foreign trade are eligible for registration in the RMI. Ownership of RMI. Ownership of RMI registered vessels and yachts must be through an RMI business entity. Entities such as corporations, general or limited partnerships, limited liability companies or qualified foreign maritime entities are sufficient for this purpose. The RMI has been included on the United States Coast Guard' s Qualship 21 roster for the tenth consecutive year and continues to be included on the White lists of both the Paris and Tokyo Memorandums of Understanding (MoUs). In addition, the RMI meets the flag criteria for a low risk ship under the Paris MoU New Inspection Regime. Services include: Vessel and Yacht Registration Mortgage and Lease Financing Recordation and Documentation Vessel Inspection Officer Examination Seafarers' Identity and Record Books Officer Certification Technical Assistance Investigations Radio Station Licensing International Representation Information Provided on Maritime Regulations and Port Activities In 2001, at the request of many owners and maritime attorneys, the RMI Governement expanded the Registry to include commercial and private yachts. The RMI Yacht Registry has gained increased recognition and acceptance throughout the yachting community as a result of its efficient and cost effective registration process, personalized service and support available from 25 worldwide offices, and highest safety and operational standards as evidenced by outstanding port State records. Corporate Services Thanks to its high level of confidentiality, unparalleled customer service philosophy and excellent reputation as a leading maritime registry, the RMI Corporate Registry is going from strength-to-strenght. In particular, the Registry is experiencing tremendous success as one of the leading jurisdictions for initial public offerings (IPOs) on major stock exchanges. In recent years, over 40 RMI business entities have gone public to raise capital on exchanges in New York and London. Moreover, several business entities are in the process of going public or are already listed on other stock exchanges around the world. The RMI pemits corporate redomiciliation both into and out of the jurisdiction. The non-resident corporate program offers many unique advantages the investor, shipowner, and international businessperson. RMI business entities can be utilized for a variety of purposes including real estate and intellectual property holdings, asset management, international trade, vessel ownership, and initial public offerings. Advantages of incorporating in the RMI include: Same Day Formation Low Costs Free Apostilles Confidentiality Free Redomiciliation Modern Corporate Law For further information on the RMI Maritime and Corporate programs, please contact us or visit our website www.register-iri.com . • Arabe