DEPIGEST SA , trust company, member of FIDUCIAIRE|SUISSE , was founded in Geneva more than 35 years ago. With many years of experience and a constantly growing and diverse clientèle, our company offers a full range of services, including : • Taxation • Individuals, legal entities & self-employed (tax analysis, preparation of tax returns for all cantons, tax representation etc.) • Real estate transactions • Succession • Advice & planning • Pension planning • Accounting (bookkeeping, payroll, Swiss national insurance, withholding tax, tax deducted at source, VAT, etc.) • Fiduciary services • Creation and management of companies • Domiciliation and provision of workspace • Legal advice • Asset management

Fidacor SA is more than a simple fiduciary; we are a trusted partner at your service. We offer personalized services in all areas of our business. Whether you are a SMB, an individual or a public corporation our highly qualified and dynamic team will accompany you, providing efficient solutions to any problem you may face. Accounting Through working with our diverse client base we have gained experience in a wide variety of fields, enabling us to provide tailored solutions to meet your individual needs. We can provide assistance with: • Bookkeeping (general, debtors, creditors, payroll) • Annual closing of your accounts taking into account your financial situation and your future projects • Financial analysis and ratios enabling you to make more informed management decisions • Creation of management dashboards helping you be proactive in your decision making • Analysis of your investment opportunities • Cost accounting (profitability analysis) Payroll Through regular communication with you, we provide accurate payroll management and accounting. Our team regularly reviews your contracts to ensure your company has the appropriate degree of insurance coverage. We can provide assistance with: • Preparation of monthly payroll slips and summaries • Review of your employment contracts • Preparation of human resources related documents (employment contracts, letters of dismissal, staff rules & guidelines, expense payments...) • Establishment or control of your annual welfare contributions • Review of your welfare contracts and optimization of your insurance coverage Auditing Fidacor SA has been recognized as a qualified auditor, «Expert-réviseur agréé» by the Swiss Federal Auditing Oversight Committee (ASR). This qualification enables us to perform all tasks related to auditing of accounts. Our team of experts regularly conducts audits for limited companies, limited liability companies, foundations, associations and public corporations. Advisory services for tax, corporate planning and restructuring We follow the rapid and constant evolution of tax law to help you stay one step ahead. Our tax experts will advise you and work with you to find the most profitable long term solution tailored to your individual needs. We can provide advisory services for projects such as: • Fiscal planning • Optimization during company or group restructuring • Corporate transformation, mergers and demergers • Negotiation with tax authorities in order to obtain fiscal privileges • Negotiation with tax authorities in order to obtain tax packages for foreigners • Preparation of tax returns for natural and legal entities

Ever since it was created over a century ago, Borel & Barbey has constantly grown and evolved by partnering with new talents. Backed by such experience, the Firm now offers advanced legal services in all areas of law to a demanding clientele of companies and private clients, both in Switzerland and abroad. Borel & Barbey favours a solution-based approach and is distinguished by its pragmatism and efficiency in complex situations.