any services in the field of insurance and brokerage in Switzerland, in particular insurance consulting, analysis and portfolio management in insurance, creation of insurance products, financing and taxation in the field of insurance and brokerage activities, dispute management, in Switzerland and abroad; acquisition, sale, holding, management, administration, promotion and brokerage of commercial real estate, as well as the acquisition of participations in real estate companies, excluding companies holding residential real estate in Switzerland; also operation of restaurants, bars, cafes with liquor licenses and all public establishments; activities related to car rental, with or without driver, acquisition, sale, export and import of cars; consulting in management and tax matters as well as accounting.