The law firm Bracher & Partner can count on experienced attorneys at law and other proven specialists in the fields of law, notary services, management consultancy and administration. People of action who carry out all tasks competently, practically and efficiently – thanks also to our ISO-certified quality management system. The focus is always on the objectives and requirements of our clients. Regardless of whether it is a matter of supporting a legal case, providing notarial services or undertaking tasks in one of the service areas such as management consultancy or administration. We also use our large network to serve the interests of our clients. Bracher & Partner invests in the future with the training and further education of skilled personnel. Four lawyers are comprehensively prepared for their professional practice at all five of our locations in Bern, Biel, Langenthal, Niederbipp and Thun. Bracher & Partner is up to date and uses digital media in a targeted and effective way. Natural persons as well as companies, associations and foundations benefit from the services provided on the basis of our values of client focus, attractiveness, goal orientation and networking. Everyone receives comprehensive advice and support.

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