Provision of services in the field of business consulting and related areas, in particular tax consulting, accounting and insurance brokerage for private individuals and companies. May establish branches and subsidiaries in Switzerland and abroad and participate in other companies in Switzerland and abroad, as well as conduct all business that is directly or indirectly related to its purpose, furthermore acquire, encumber, sell and manage real estate in Switzerland and abroad, also arrange financing for its own account or for the account of third parties, as well as provide guarantees and sureties for subsidiaries and third parties.