Founded in 1936, Frôté & Partner SA has grown in particular through its activity in all areas of law, its bilingualism, its network and the opening of new offices, in addition to its office in Biel/Bienne, in Neuchâtel in 2000 and then in Solothurn in 2009. Today, it is composed of a team of about thirty people including about twenty lawyers (attorneys, notaries, tax expert). Operating in major areas of law practice, Frôté & Partner SA has developed over decades a significant expertise in support for SMEs. This evolution enables us to provide high-quality services in the following areas : • Global legal support for SMEs • Contract Law, in particular Tenancy Law, Labour Law and mandate • Inheritance Law • Consolidation, Bankruptcy, Restructuration • Conducting judicial proceedings relative to commercial disputes • International Projects, in particular Corporate and Contract Law • Arbitration These services proposed by Frôté & Partner SA are intended to small or large companies active at a regional or international level and in some cases to natural persons. They are offered in French, German, English and Italian. For more information regarding our service offer, please refer to the sections below.

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

Based in Yverdon-les-Bains since 2014, the law firm BLOCH AVOCATS takes care of your SMEs, companies, businesses in the North Vaud region, the Broye, as well as Lausanne and the surrounding area. Our law firm is specialized in corporate, contract and commercial law, as well as banking and financial market law. Our law firm also offers its services in the fields of real estate and property law, as well as in the support for individuals and private clients (as marital difficulties, divorces, inheritance, road traffic law, victim support according to federal law on assistance to victims of crime). Founder and managing partner of the law firm BLOCH AVOCATS, Olivier Bloch, Esq. has been practicing in these different fields for about twenty years. He holds a doctorate in law from the University of Lausanne and a postgraduate degree in European law from the University of Bremen in Germany (LL.M.). He regularly gives conferences and courses, and publishes articles in his areas of expertise. He has an excellent knowledge of local and regional institutions while benefiting from a strong, solid and important national and international network. Based in the city center of Yverdon-les-Bains, the law firm BLOCH AVOCATS offers easy access to its clients. www.blochavocats.com