Advisory services for private individuals and companies in the areas of accounting, taxes, business administration, dealings with authorities, etc. May establish branch offices and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, conduct all business that is directly or indirectly related to its purpose, acquire, encumber, sell and manage real estate in Switzerland and abroad, further provide financing for its own account or for the account of third parties, as well as grant guarantees and sureties for subsidiaries and third parties.