The purpose of the company is to operate a tax law practice, provide services of all kinds in the trust area, as well as financial and legal consulting for companies and individuals. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, and conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, sell and manage real estate in Switzerland and abroad. It may also provide financing for its own account or for the account of third parties, as well as guarantees and sureties for subsidiaries and third parties.