The company's purpose is to participate in the establishment and management of companies, trusts and foundations for the account of third parties, as well as to provide advice on tax and inheritance matters and to carry out will executions and estate liquidations. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, acquire similar companies or merge with them. The company may acquire, encumber, sell and manage real estate in Switzerland and abroad. Furthermore, it may conduct all business that is directly or indirectly related to its purpose.