The company's purpose is to provide financial services of all kinds, in particular the refund of value-added tax (refund of value-added tax to tourists with a residence outside Switzerland) and the related services and consulting. 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. It may also provide financing for its own account or for the account of third parties, as well as enter into guarantees and sureties for subsidiaries and third parties.