“What if today is the right day?” Turn to NEMA Fiduciary, founded by Nero Maria Pia, born in Arbedo-Castione and with extensive experience between Lugano and Bellinzona, to support your company in accounting, tax, and administrative matters. NEMA was born from the desire to offer concrete and competent support to local small and medium-sized enterprises (SMEs). The company stands out for its transparency, operational simplicity, and a direct approach, always focused on mutual trust and client growth. With NEMA, you find a dynamic, modern fiduciary, constantly updated, combining technical precision with personal attention. Want to know more? Let's meet for a coffee: I'll share my story and look forward to hearing yours. Our Fiduciary Services 📌 Company Formation and Start-Up Support Analysis of the most suitable legal form (LLC, SA, sole proprietorship, etc.) Complete assistance in opening business bank accounts Advice on social insurance matters Support in drafting the company's organizational plan 📊 Accounting for SMEs and Sole Proprietors Complete management of general accounting Verification and control of the client's internal accounting Preparation of VAT returns (quarterly or semi-annually) Drafting of the annual balance sheet and income statement 👥 Personnel Management Monthly payroll processing Quarterly withholding tax reports Annual AVS, LPP, LAINF, health insurance declarations Application of collective labor agreements (CLA) Notifications of employee hiring and termination Preparation of salary certificates and tax attestations Assistance in obtaining work permits 💼 Tax Consulting for Individuals and Companies Preparation of tax returns for individuals and legal entities Assistance with voluntary disclosure procedures Handling tax complaints and representation before authorities Recovery of withholding tax Advice on taxation of real estate gains 📦 Customized Accounting Packages Basic Package – up to 250 invoices received per year General accounting Quarterly or semi-annual VAT return Annual balance sheet preparation Tax declaration Consulting billed separately Intermediate Package – up to 500 invoices received per year All services of the basic package 2 hours of consulting included per year Advanced Package – up to 1000 invoices received per year All services of the intermediate package 4 hours of consulting included per year Quarterly and annual balance sheets Comprehensive tax declaration management 👩‍💼 Personnel Management Packages Monthly payroll Quarterly withholding tax reports Annual AVS, LPP, LAINF, health insurance declarations Employee entry/exit notifications Annual salary certificates Withholding tax attestations 🧭 Types of Consulting Accounting consulting Support in internal accounting management Periodic review of self-managed accounting Human resources consulting Drafting employment contracts Assistance with hiring and obtaining work permits Tax consulting Assistance with ordinary and extraordinary tax matters Tax complaints, representation, and voluntary disclosures Support in preparing TUI forms (real estate gains)

Immoprogramm SA is a real estate agency based in Bellinzona, active since 1990 and specialized in the sale, rental, and management of properties in Ticino. It also offers fiduciary services, tax consulting, and condominium management, with offices in Lugano-Savosa. Known for its reliability and professionalism, it has been a member of SVIT since 1997. It operates in Bellinzona, Locarno, Lugano, Biasca, and surrounding areas, with a special focus on Swiss-German clients seeking second homes. Trust an expert partner for all your real estate needs. Founded in 1990 in Bellinzona by Manuele Morelli, current sole director, Immoprogramm SA is a reference point in Ticino for real estate, fiduciary, and consulting services. With a strong local presence and a branch office in Lugano-Savosa, the company has expanded its services to German-speaking Switzerland and Northern Italy, offering complete and multilingual support. A member of SVIT Ticino since 1997, Immoprogramm stands out for the expertise of its team — made up of 10 qualified and continuously trained professionals — and for its reliable, personalized, and professional approach in assisting both private and corporate clients in achieving their goals. Main Services Offered • Real Estate Brokerage Sale and rental of apartments, houses, villas, commercial properties, and second homes. • Property Management Administration of income-generating buildings and condominiums (PPE). • Real Estate Valuations Technical appraisals and professional market value estimates. • Real Estate Promotion Development and enhancement of real estate projects. • Commercial Brokerage Sale and transfer of businesses and commercial spaces. • Tax and Business Consulting Tax planning for individuals and companies, accounting, and payroll management. • Fiduciary and Secretarial Services Domicile address, document management, and administrative support. • Insurance Consulting (Assiprogramm SA) Full protection through tailor-made insurance solutions. • Construction Consulting (Edilprogramm SA) Technical and management support for renovations and new constructions.