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

The law firm Bracher & Partner can count on experienced attorneys at law and other proven specialists in the fields of law, notary services, management consultancy and administration. People of action who carry out all tasks competently, practically and efficiently – thanks also to our ISO-certified quality management system. The focus is always on the objectives and requirements of our clients. Regardless of whether it is a matter of supporting a legal case, providing notarial services or undertaking tasks in one of the service areas such as management consultancy or administration. We also use our large network to serve the interests of our clients. Bracher & Partner invests in the future with the training and further education of skilled personnel. Four lawyers are comprehensively prepared for their professional practice at all five of our locations in Bern, Biel, Langenthal, Niederbipp and Thun. Bracher & Partner is up to date and uses digital media in a targeted and effective way. Natural persons as well as companies, associations and foundations benefit from the services provided on the basis of our values of client focus, attractiveness, goal orientation and networking. Everyone receives comprehensive advice and support.

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.