Founded in 1936, Frôté & Partner SA has grown in particular through its activity in all areas of law, its bilingualism, its network and the opening of new offices, in addition to its office in Biel/Bienne, in Neuchâtel in 2000 and then in Solothurn in 2009. Today, it is composed of a team of about thirty people including about twenty lawyers (attorneys, notaries, tax expert). Operating in major areas of law practice, Frôté & Partner SA has developed over decades a significant expertise in support for SMEs. This evolution enables us to provide high-quality services in the following areas : • Global legal support for SMEs • Contract Law, in particular Tenancy Law, Labour Law and mandate • Inheritance Law • Consolidation, Bankruptcy, Restructuration • Conducting judicial proceedings relative to commercial disputes • International Projects, in particular Corporate and Contract Law • Arbitration These services proposed by Frôté & Partner SA are intended to small or large companies active at a regional or international level and in some cases to natural persons. They are offered in French, German, English and Italian. For more information regarding our service offer, please refer to the sections below.

Une excellente étude, avec des avocats très professionnels...

Une écoute et des conseils adaptés. Vraiment très pro.

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

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

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

Certified Specialist SBA Inheritance Law CERTIFIED SPECIALIST SBA INHERITANCE LAW In Switzerland, a bit more than 120 attorneys-at-law have completed the training as Certified Specialist SBA Inheritance Law upon now. To be admitted to this training, it is necessary to prove an especially important practical experience in law of inheritance at the moment of the registration. The training "CAS law of inheritance", which is organized in German language by the University of Zürich, includes, in addition to important self-studies, several training blocks in which all domains of law of inheritance inclusive international law of inheritance and trusts, company succession and tax issues are treated. The training as Certified Specialist SBA Inheritance Law is completed by a final written and oral exam (the latter consists of an expert discussion with two members of the expert commission). Once conferred the title, the Certified Specialist SBA Inheritance Law is obliged to continue furthertraining, and this is monitored on a regular basis. In cases of law of inheritance, the client benefits from the high level of competence of the Certified Specialist SBA Inheritance Law because with his special knowledge, the latter can often carry out the clients' instructions more quickly and more effectively. Mr. attorney-at-law and notary public Marc Renggli has specialized in the specialist field of law of inheritance and is the first and actually the only Certified Specialist SBA Inheritance Law in the area Biel/Bienne-Neuchâtel-Jura. Thanks to his decade-long experience as generalist and hisfurther training in all legal domains he is able to advise persons taking recourse to the law in all the others legal fields despite of his specialization. You can get further informations by clicking on the hyperlink hereafter: https://www.sav-fsa.ch/en/weiterbildung/w-fachanwalt/ueber-den-fachanwalt.html PHILOSOPHY We do our utmost for • the best possible quality of our services. By carefully wording our contracts, we create legal certainty for the future as well: we want to obtain the best result for you in case of any legal disputes. • personal advice , adapted to your needs. It is important for us to accurately identify your problem and your wishes in order to propose the best possible solution. • an expeditious execution of your affair. We want to be here for you.

Based in Yverdon-les-Bains since 2014, the law firm BLOCH AVOCATS takes care of your SMEs, companies, businesses in the North Vaud region, the Broye, as well as Lausanne and the surrounding area. Our law firm is specialized in corporate, contract and commercial law, as well as banking and financial market law. Our law firm also offers its services in the fields of real estate and property law, as well as in the support for individuals and private clients (as marital difficulties, divorces, inheritance, road traffic law, victim support according to federal law on assistance to victims of crime). Founder and managing partner of the law firm BLOCH AVOCATS, Olivier Bloch, Esq. has been practicing in these different fields for about twenty years. He holds a doctorate in law from the University of Lausanne and a postgraduate degree in European law from the University of Bremen in Germany (LL.M.). He regularly gives conferences and courses, and publishes articles in his areas of expertise. He has an excellent knowledge of local and regional institutions while benefiting from a strong, solid and important national and international network. Mr. Olivier Bloch was joined in 2018 by Mr. Raphaël Hämmerli, Esq., associate attorney, and in 2022 by Mrs Arielle Meylan, legal trainee. The team thus formed is committed to putting all its skills at your service and to accompany you in your legal projects and operations. Based in the city center of Yverdon-les-Bains, the law firm BLOCH AVOCATS offers easy access to its clients. www.blochavocats.com

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.