Provision of services to private individuals and companies in the areas of trust, tax consulting, business consulting and auditing, as well as company formations, restructurings, liquidations and estate administrations. May enter into all transactions, conclude contracts and grant loans that are suitable to promote the purpose of the company or that are directly or indirectly related to it. Furthermore, the sole proprietorship may establish branch offices in Switzerland and abroad and participate in or merge with other companies. May acquire, hold, manage and sell real estate.