The partners decided to bundle all transactions in the Swiss Company Dolphin Overseas AG for the following reasons:

1. Security and stability: Switzerland traditionally attaches the greatest importance to political neutrality and is therefore neither a member of NATO nor of the European Union. Instead, Switzerland acts as an important mediator in international conflicts. Switzerland has a stable political and legal system. Within the framework of direct democracy, citizens can exert direct influence on politics. Moreover, Switzerland is a "rich" country that offers its citizens corresponding advantages.  Internal security is thus guaranteed. Thus, it can be assumed that Switzerland will continue to be a "safe haven" in the future.
2. Tax Efficiency: Switzerland has one of the most favorable tax environments in the world. Swiss companies can benefit from different tax privileges, which leads to a significantly reduced tax burden.
3. Strong Economy: Switzerland is known for its strong and stable economy.
4. International Relations: Switzerland has excellent international relations and is a member of several international trade organizations. This can facilitate easier cross-border transactions.
5. Privacy: The Swiss are known for their respect for privacy. This can provide an additional layer of protection for our transactions.
6. Financial Infrastructure: Switzerland is very well suited as a base for international financial transactions.
7. Legal System: The Swiss legal system is well-developed and known for its efficiency and predictability. This ensures that our transactions are handled smoothly and without unexpected legal complications.
8. Access to Markets: Switzerland's central location in Europe and excellent transportation infrastructure provides easy access to the European market, as well as markets in the Middle East and Africa.