Providing services to private individuals and companies, in particular consulting services for company formations, business start-ups, business process optimizations, restructurings, debt counseling and financial services, as well as general legal consulting; trading in real estate in Switzerland and abroad, importing and exporting goods of all kinds, and activities in the sale of travel; may establish branches and subsidiaries, participate in other companies, acquire, encumber, sell and manage real estate, arrange financing for its own account or for third-party account, and provide guarantees and sureties for subsidiaries and third parties.