The exercise and performance of any activity and service in the fiduciary and real estate sector, specifically but not exclusively: assuming and managing mandates for tax, corporate, accounting, and real estate consulting; payroll management and social security obligations; accounting checks and verifications; appraisals, judicial or extrajudicial settlements; business valuations; corporate successions and restructurings; execution of wills; fiduciary custody of assets; activities in the Swiss and international corporate and real estate sectors, including the establishment, management, and liquidation of companies, as well as the acquisition, management, and brokerage of real estate of all kinds and stakes in enterprises of any nature, both in Switzerland and abroad. The company may acquire, hold, and sell rights to tangible and intangible assets both in Switzerland and abroad, in compliance with the provisions of the Federal Law on the Acquisition of Real Estate by Persons Abroad (LAFE). The company may also engage in any financial, commercial, or other activity aimed at achieving or promoting the corporate purpose, including the establishment of subsidiaries both domestically and abroad, and the granting of loans and guarantees to subsidiaries.