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

With more than 220 legal professionals (consisting of partners, of counsels, associates, tax advisors and notaries) and more than 400 employees, the firm, which has its origins in 1885, is one of the largest and most traditional law firms in Switzerland, with offices in Basel, Bern, Geneva, Lausanne, Lugano and Zurich, and representative offices in Binningen, Sion, Shanghai and Tokyo. Kellerhals Carrard is active throughout Switzerland, maintaining very strong local roots, whilst advising clients nationally and abroad. We advise and represent companies and entrepreneurs from all industries and economic sectors, public authorities, national and international organisations and private individuals before all judicial and administrative bodies nationally and abroad in practically all areas of the law. Our activities are focused on: • Company and corporate law, external legal department • Litigation, arbitration and insolvency law • M&A and capital markets law • Construction and real estate • Regulatory financial markets law, financial services, collective investments, leasing, insurance • IT/IP, distribution, competition and anti-trust law • International sports law • Tax • Public law • Employment and social insurance law • Commercial criminal law and international mutual assistance / compliance • Family and inheritance law for private customers • Notarial office We focus in particular on the areas of financial services, life sciences, IMT (Information, Technology and Media), sport, energy, real estate/construction as well as on trading and retail.

Expertise Notaries: commercial law, rights in rem, matrimonial and inheritance law, rural land law. Languages French, German Admission to the notarial profession Valais (1999) Associations - Association of Valaisan Notaries - Swiss Federation of Notaries - Deputy member of the Valais Grand Council - Member of Sion Town Council - Clerk to the Savièse municipal magistrate - Secretary of the Sion Group of the Monte Rosa Section (Swiss Alpine Club) Janique Luyet practises as a notary. She also holds a CAS in magistrature from the University of Neuchâtel (2022) and an LL.M. in European Legal Studies from the University of Bristol/GB (2006). After obtaining her law degree from the University of Fribourg (1997) and her Valais notary diploma (1999), she worked for fifteen years in German-speaking Switzerland as a lawyer for the State Secretariat for Economic Affairs (SECO) in Berne and for a financial services company in Zurich. On her return to Valais at the end of 2015, she worked as a scientific assistant in the Parliamentary Service, then as a lawyer in the Legal Service of the State Chancellery. In 2024, she returned to her profession as a notary with Etude 100 Legal as a partner. With all this experience behind her, Janique Luyet is committed to providing her clients with attentive listening and personalised advice. She looks forward to welcoming you to her office in Sion.

Très professionnel et encore merci

Excellente avocate, à l’écoute. Focus sur l’angle de défense. Travail honnête et professionnel.A recommander.