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

When a business changes, grows, or faces a challenge, it needs a reliable, pragmatic, and responsive partner. FidesLux Sagl , a fiduciary based in Grono (Mesolcina), has been supporting entrepreneurs and investors across Ticino and Switzerland for over 30 years. What sets us apart? A hands-on approach that combines strategic thinking with a personal touch. Our core expertise lies in corporate restructuring and M&A operations , but our value extends to all critical areas of business management — from accounting and taxation to payroll, HR, and company administration. 🔄 Business Restructuring and M&A: Turning Change into Opportunity Every business transition can be an opportunity, if managed with clarity and vision. Whether you're reorganizing your company, considering a sale or acquisition, or planning a succession, we guide you with precision and a tailor-made strategy. We help you: • Analyze and restructure your company to improve efficiency and performance • Manage M&A operations , from due diligence to closing, with confidentiality and control • Optimize capital structure to support long-term financial sustainability • Support investors in managing acquisition or turnaround projects 👉 Learn more at fideslux.ch/servizi/#ma 🧾 Accounting and Tax Services: Accuracy and Transparency Strong businesses rely on clear financial foundations. At FidesLux, we combine Swiss precision with a human approach to support your day-to-day operations. With us, you can: • Outsource your accounting and receive timely, clear financial reports • Plan your taxes efficiently and avoid unnecessary risks • Monitor cash flow and compliance with ongoing fiscal support 🔗 See more at fideslux.ch/servizi/#contabile 🔗 For tax services: fideslux.ch/servizi/#fiscale 👥 HR and Payroll: Reliable and Stress-Free Managing employees and payroll is demanding. We make it easy, efficient, and compliant. We take care of: • HR administration , contracts, permits, and official documentation • Payroll processing , accurate and on time • Communication with Swiss social authorities (AVS, LPP, SUVA, etc.) • Outsourced HR management , ideal for SMEs 👉 Explore our HR services at fideslux.ch/servizi/#personale 🏢 From Incorporation to Liquidation: A Partner at Every Stage Whether you’re starting a new company or closing one, FidesLux provides full administrative support — with expertise and discretion. We can help you: • Incorporate or transfer companies , with legal address and domiciliation • Handle day-to-day and exceptional corporate governance • Manage voluntary or court-ordered liquidations • Maintain banking and insurance relationships on your behalf 🔗 Full list of services: fideslux.ch/servizi Why Choose FidesLux? Because we combine structure and flexibility, experience and innovation. Because we listen before we act. And because behind every balance sheet, merger, or contract, we see people, goals, and potential — and we want them to succeed. 📍 Located in Grono (GR) , operating across Ticino and Switzerland 🌐 www.fideslux.ch 📞 Contact us for a consultation: we speak your language — and your business. FidesLux Sagl. Trust. Vision. Action.

Proposed services : Accounting: - Establishment and maintenance of financial accounting, including the preparation of annual and interim financial statements - Implementation of management accounting solutions - Preparation of statutory financial statements, with or without conversion of accounting standards - Payroll accounting, including the preparation of annual social security declarations - Development of a budgeting process, business plan, cash flow forecast, and project management for the implementation of a new accounting system - Temporary staff replacement during employee absences VAT: - Support throughout all phases of your business related to VAT, from registration to deregistration (including preparation of VAT returns, reconciliation with accounting records, filing of declarations with tax authorities, etc.) - Review of physical and financial flows within the company from a VAT perspective - Review of processes related to the preparation of VAT returns (from accounting to the return, including reconciliation between both) - Establishment of a VAT group - Assistance during VAT audits (preparation and presentation of VAT returns to auditors) - Consultancy on foreign and intra-community VAT matters (recovery of foreign VAT, Intrastat reporting, EC Sales List, etc.) Corporate Taxes: - Tax returns preparation and filing - Tax advisory on direct taxes, withholding tax, and stamp duty - Tax advisory on business succession and transfer - Company creation and restructuring, share purchases/sales, capital contributions, etc. Private Taxes: - Tax returns preparation and filing - Advisory on personal insurance and wealth planning - Advisory on financing options for property purchases

With offices in Biel/Bienne, Neuchâtel and Solothurn, we offer our services in French, German and English. Founded in 2002 under the name "F&P Services SA", the company becomes "Dynafisc Frôté SA" in 2022, following the development of new skills and in particular the integration of Dynafisc SA and F&P Conseils SA. Dynafisc Frôté SA was created to offer advisory and administrative services to company owners and their executives. In addition to its own know-how, it relies on the expertise of the law firm Frôté & Partner SA and the asset management company Schoeb Frôté SA and thus offers, under the F&P brand, comprehensive consulting services covering all legal and financial areas. Understanding our clients’ full needs and the challenges they face as well as having in-depth knowledge of the region and industry where our clients operate are just a few of the strengths we leverage when managing projects entrusted to us.

The bank Bonhôte , founded in Neuchâtel in 1815, can look back on a long tradition of expertise in financial and wealth management , its core business. The compact structure of the bank guarantees effectiveness, flexibility and rapid responses to volatile developments in the markets. Even more than providing a comprehensive suite of wealth management services, we seek to build a privileged relationship with each of our clients aimed at fully achieving their objectives.

Tax advice / Fiduciary (account management, tax declarations, etc.)

Ich bin von der Leistung von Schwaar Immo Sàrl (Herren Schwaar und Oeuvrey) begeistert. Innert 1 Monat in einem schwierigen Markt 3 Vermietungen zu realisieren. Einfach top! Besonders die Bedarfsanalyse, die Umsetzung der Mietdossiers, die stete, transparente Orientierung und der Abschluss des Auftrags haben mich überzeugt. Der Kunde ist hier noch König. Ich werde auch in Zukunft mit der Schwaar Immo Sàrl, Villeret, im Bereich Kauf, Verkauf oder Vermietung weitere Projekte realisieren. O.M.B.

Excellente adresse, vous pouvez leur faire confiance. Ils ont été de très bons conseils. Je les recommande ! Ils ont été en plus très agréable!

The bank Bonhôte , founded in Neuchâtel in 1815, can look back on a long tradition of expertise in financial and wealth management , its core business. The compact structure of the bank guarantees effectiveness, flexibility and rapid responses to volatile developments in the markets. Even more than providing a comprehensive suite of wealth management services, we seek to build a privileged relationship with each of our clients aimed at fully achieving their objectives.

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.