The purpose of the company is to assume and perform all activities that directly or indirectly fall within the scope of a trust, tax and legal advisory company. The company may conduct all financial, commercial and industrial transactions, whether with movable or immovable assets (excluding residential property in Switzerland), which are directly or indirectly related to its purpose. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, and conduct all business that is directly or indirectly related to its purpose. It may also provide financing for its own account or for the account of third parties, as well as grant guarantees and sureties for affiliated companies and third parties.