To act as a trustee within the meaning of the LEFin, or as an agent and generally to act as a fiduciary on behalf of third parties, in Switzerland and abroad. The company may provide any fiduciary service, any accounting and advisory service in the fields of law, tax, real estate, insurance and art management. The company may also perform all acts and carry out all activities that are directly or indirectly related to the aforementioned purpose. The company may establish branches and subsidiaries in Switzerland and abroad and may hold participations in other companies, provided that participations in real estate companies in Switzerland are limited to real estate companies whose properties are exclusively for commercial use. It may acquire, encumber with limited real rights, sell and/or manage real estate in Switzerland and abroad, excluding residential real estate transactions in Switzerland. Furthermore, it may guarantee or grant loans to its shareholders, affiliated companies and third parties.