The purpose of the company is to provide services of all kinds in the administrative field, in particular preparing tax returns, brokering real estate and paralegal activities. The company is also active in the field of training, education and coaching, particularly in vocational training and further education. The company may establish branches and subsidiaries in Switzerland and abroad and participate in other companies in Switzerland and abroad, as well as conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, sell and manage real estate in Switzerland and abroad. It may also provide financing for its own account or for the account of third parties, as well as provide guarantees and sureties for subsidiaries and third parties.