In Switzerland, notaries practice their profession in strict legal frameworks, which are defined at the cantonal level. In particular, the swisNot notarial network, founded on the principles of impartiality, competence, dynamism and, of course, strict respect for professional secrecy, was created on 1 January 2000. • Immovable • Sales Promises and Forward Sales • Acts of sale and purchase • Mortgage and mortgage schedules • Donations • Divisions and plot meetings • Servitudes • Surface rights • Properties by floors • Real estate gains and gains tax • Tax on capital appreciation • Real estate companies (SI) and real estate companies of tenants (SIAL). • Successions • Certificates of heirs • Inventory • Tax declarations of succession • Cadastral changes • Inheritance shares • Company • Constitution of SA and Sàrl • Building foundations • Establishment of associations • Mergers, divisions, transformations and transfers of assets • Amendments to Articles of Association • Liquidation • Entries and cancellations from the Swiss Commercial Register • Legalizations • Legalization of signatures • Compliant copies of documents • Heritage planning • Wedding Contracts • Registered partnership agreements • Donations • Mandates for incapacity • Wills and holographs • Inheritance pacts • Union Donation Last Will Various Guarantees • Power of Attorney Deposit Escrow Agent Various attestations

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