FDR Consulting Sagl offers services inherent to the entire architectural project realization process by ensuring with its professional skills the coordination of all contractors and craftsmen, both for new construction and renovation of existing buildings. In particular, we deal with: - Contracting contracts - On-site construction management - Testing and defect management - Cost estimating - Assessment and estimation of damage caused to a building

Fidacor SA is more than a simple fiduciary; we are a trusted partner at your service. We offer personalized services in all areas of our business. Whether you are a SMB, an individual or a public corporation our highly qualified and dynamic team will accompany you, providing efficient solutions to any problem you may face. Accounting Through working with our diverse client base we have gained experience in a wide variety of fields, enabling us to provide tailored solutions to meet your individual needs. We can provide assistance with: • Bookkeeping (general, debtors, creditors, payroll) • Annual closing of your accounts taking into account your financial situation and your future projects • Financial analysis and ratios enabling you to make more informed management decisions • Creation of management dashboards helping you be proactive in your decision making • Analysis of your investment opportunities • Cost accounting (profitability analysis) Payroll Through regular communication with you, we provide accurate payroll management and accounting. Our team regularly reviews your contracts to ensure your company has the appropriate degree of insurance coverage. We can provide assistance with: • Preparation of monthly payroll slips and summaries • Review of your employment contracts • Preparation of human resources related documents (employment contracts, letters of dismissal, staff rules & guidelines, expense payments...) • Establishment or control of your annual welfare contributions • Review of your welfare contracts and optimization of your insurance coverage Auditing Fidacor SA has been recognized as a qualified auditor, «Expert-réviseur agréé» by the Swiss Federal Auditing Oversight Committee (ASR). This qualification enables us to perform all tasks related to auditing of accounts. Our team of experts regularly conducts audits for limited companies, limited liability companies, foundations, associations and public corporations. Advisory services for tax, corporate planning and restructuring We follow the rapid and constant evolution of tax law to help you stay one step ahead. Our tax experts will advise you and work with you to find the most profitable long term solution tailored to your individual needs. We can provide advisory services for projects such as: • Fiscal planning • Optimization during company or group restructuring • Corporate transformation, mergers and demergers • Negotiation with tax authorities in order to obtain fiscal privileges • Negotiation with tax authorities in order to obtain tax packages for foreigners • Preparation of tax returns for natural and legal entities

We are a fiduciary company based in Bulle , serving SMEs, the self-employed and private individuals based mainly in French-speaking Switzerland. ACCOUNTING Financial accounting | cost accounting | cost pricing | closing | payroll management | social security accounting | VAT accounting | debtor and creditor management | payment management COMPANY CONSULTANCY Advice in various areas, such as: company formation/foundation | choice of legal entity | strategy | business management | personnel management | organisation | management control | accounting systems | insurance | social security cover | company valuation | company succession | management/accounting software TAXATION Preparation of tax returns for legal entities (companies) and individuals (private individuals and the self-employed) | Tax advice (including VAT) AUDIT Audits, whether required by law or voluntary, we are active in both annual reviews and special audits tailored to your specific needs. These services are provided by our sister company GF Audit SA. OTHER Administrative and financial consulting | project monitoring | administrative, financial and related IT restructuring | advice and assistance with bookkeeping on your own accounting software | budgeting | business plan | cash flow plan

Fuerte AG has 17 years of experience in property management and sales, as well as 24 years of experience in construction. Our services include heating and utility cost accounting, management of rental properties and condominiums. We offer new construction, conversion and energy-efficient renovations initial consultation, financing options, land price review, return calculations for sale for investor projects. Building valuations, preparation of valuation reports, architectural options, feasibility studies, status analyses, project design, building applications/permits, implementation planning, cost planning/calculations, construction management, acceptance and commissioning. We look forward to hearing from you.

Ho recentemente avuto il piacere di collaborare con Niccolò e il suo team presso questo studio fiduciario, e sono rimasto davvero colpito. Niccolò è un professionista incredibilmente attento e competente che si impegna al massimo per assicurarsi che i suoi clienti si sentano supportati e informati durante ogni fase del processo. Ciò che rende la collaborazione ancora più apprezzabile è l'ottimo rapporto qualità-prezzo: sono competitivi nei costi, senza mai compromettere la qualità del servizio.

Ich habe gerade mein Ausbauprojekt mit der Gimag AG abgeschlossen. Die Planung bis zur Endabnahme war alles super organisiert durch den zuständigen Bauleiter. Die Arbeiten wurden professionell, schnell und termingerecht ausgeführt. Bin sehr begeistert vom Endergebnis. Deshalb würde ich jederzeit mit Gimag AG ein weiteres Projekt realisieren.

Our priority is you! We put our professionalism, experience and expertise at the service of our clients, whether individuals or companies. As a small team specialising in finance and accounting, we are here to advise you and take complete charge of your file. We provide rigorous follow-up and advice on the following services: Accounting Company accounting Drawing up VAT and social security statements Salary statements Assistance with and monitoring of accounting files Assistance with periodic and annual closings Balance sheet and profit and loss accounts Tax advice Individual and corporate tax returns Declaration of property gains Are you looking for an administrator or property manager to manage your lot or property? We're the experts you can trust! Thanks to our many years of experience in both German-speaking and French-speaking Switzerland, we can offer you a complete range of services to manage all your property assets efficiently. Our methodical approach, in-depth market knowledge and innovative management allow you to maximise the profitability, stability and value of your property assets.

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.)

With more than 220 legal professionals (consisting of partners, of counsels, associates, tax advisors and notaries) and more than 400 employees, the firm, which has its origins in 1885, is one of the largest and most traditional law firms in Switzerland, with offices in Basel, Bern, Geneva, Lausanne, Lugano and Zurich, and representative offices in Binningen, Sion, Shanghai and Tokyo. Kellerhals Carrard is active throughout Switzerland, maintaining very strong local roots, whilst advising clients nationally and abroad. We advise and represent companies and entrepreneurs from all industries and economic sectors, public authorities, national and international organisations and private individuals before all judicial and administrative bodies nationally and abroad in practically all areas of the law. Our activities are focused on: • Company and corporate law, external legal department • Litigation, arbitration and insolvency law • M&A and capital markets law • Construction and real estate • Regulatory financial markets law, financial services, collective investments, leasing, insurance • IT/IP, distribution, competition and anti-trust law • International sports law • Tax • Public law • Employment and social insurance law • Commercial criminal law and international mutual assistance / compliance • Family and inheritance law for private customers • Notarial office We focus in particular on the areas of financial services, life sciences, IMT (Information, Technology and Media), sport, energy, real estate/construction as well as on trading and retail.