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

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.

Our firm is specialized in : • REAL ESTATE LAW (Sale, Mortgage, etc.) • SUCCESSORAL LAW (Partition, Will, etc.) • COMMERCIAL LAW (SA, Sàrl, etc.) • MATRIMONIAL LAW (Marriage contracts, etc.)

Areas of practice With passion and determination, Alix Manconi Law Firm provides legal advice and representation before Authorities and Courts, specifically in the following areas. Civil law • Inheritance law • Property law • Contracts law • Matrimonial law and cohabitation • Divorce law • Filiation law • Child and adult protection law • Civil responsibility Administrative law • Foreign law and immigration law • Asylum law • Constitutional law and European convention of human rights and fundamental freedoms (ECHR) • Building law Depts enforcement and Bankruptcy Law • Depts enforcement Law • Bankruptcy Law Criminal law • Cantonal and federal criminal law • International criminal law • International mutual assistance in criminal matters

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