“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)

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Molto consigliato, preciso, puntuale e affidabile

To our clients, we offer the expertise and professionalism of a team seasoned over time. A deep understanding of human relations and discretion are characteristics that belong to us and set us apart. Accounting and Tax Consultancy Accounting, administrative, and tax consultancy for private individuals and companies: • Personal and corporate tax declarations • Accounting imputation and control • Preparation of annual accounts • Acquisitions, sales, and liquidations of companies or parts thereof Real Estate Services Consultancy and support for the purchase, sale, or rental of real estate properties: • Analysis of real estate profitability • Management of property buildings (leasing) • Condominium management (PPP) Personnel Management Management of practices related to human resources: • Preparation of employment contracts • Processing of monthly payroll calculations • Announcement of work incapacities • Periodic salary declarations • Assistance with institutional controls Fiscal Domiciliation and Representation Assistance to small and medium-sized enterprises related to fiscal representation: • Fiscal representation in Switzerland for foreign companies • Assistance for Swiss companies in Italy

Since 1964 the Ferrazzini & Partners SA, formerly accountancy firm Mario Gaja, operates in the Locarno market place and counts about ten employees with qualifications in the following areas: • accounting • tax services • tax and corporate advisory • inheritance advisory • full audits and limited statutory examinations according to the Swiss law • expertise • real estate management and intermediation.

Avvocato competente, paziente, humano è professionale, che chiarisce tutto di un modo in qui ti rende sicuro e fiducioso. Ho scelto il miglior avvocato!!!!

The architectural firm Angelo Vitali Sagl was established in 2001, operating in the field of architecture in both the private and public sectors, dealing with - Outline and executive planning; - Feasibility analysis, drafting of construction applications, preparation of executive plans and cost estimates; - Construction management and site accounting; - Work schedules, settlements and cost control. Given the good cooperation with clients in 2003, the firm extends its activities in the following areas: - Real estate appraisals; - Determination of commercial value, for private individuals, banking institutions; - Construction appraisals; - Energy calculations, verification of details; - Insurance appraisals; - Damage determination, liability assessment, for private individuals, insurance companies, public bodies; - General contractor; - Legal advice in construction matters. Since March 2008, the firm has moved its offices to Via Tratto di mezzo 29 in Gordola, further improving its logistics. Since 2009, the firm has been collaborating with various public bodies (municipalities, etc.), providing the necessary support such as technical office, analysis of the municipal property situation, investment evaluation. In order to remain at the cutting edge, computer systems are updated every year, and employees attend refresher courses. Our team is currently composed as follows Angelo Vitali STS/SAT Owner Cosetta Salvadè-Carina arch. dipl. SUP/SIA/OTIA Owner Monica Vitali Administration Fabrizio Bombelli arch. dipl. SUP/OTIA Design Architect Melissa Boverio Apprentice 3rd year SPAI Serenity Malvetta Trainee I year SPAI

Architectural firm: Design Construction management Management of new construction and/or renovations Renovations Feasibility consultations Collaboration with other firms Appraisals, estimates 3D design Technical assistance to companies The firm was founded in 1995 and operates in the field of civil and industrial construction, starting from the needs of the client to carrying out all the necessary phases for the completion of the construction work (new and/or renovation). Philosophy of the firm is teamwork, involving various people to the realization of various projects. Various multidisciplinary experiences to foster ideas that are pursued to their realization with the desire and drive of those who work with a lot of passion and determination. Constant research and experimentation in applying new materials is combined with a strong interest in the recovery of historical architectural heritage by developing projects in both the private and public sectors. Real estate promotions: Real estate promotions, in Switzerland and abroad. Consulting in the purchase and/or sale of all types of real estate. Complete assistance in the field, legal, fiscal and financial for the purchase or sale of a property, thanks to the advice of specialists in the field.

We offer an all-inclusive service in the field of waterproofing, insulation, sheet metal work, resins, and industrial flooring. Our expert team is available for on-site inspections, individual consultations, studying optimal detailed solutions, preparing initial cost estimates, defining final execution needs, providing comprehensive offers for all examined works, securing the construction site, carefully executing the planned works, inspecting the final works, issuing an insurance guarantee, and offering post-sales advice. Our craftsmen are equipped and regularly updated on new construction trends and technologies. We guarantee synergy with third-party craftsmen on the construction site, as well as experience and punctuality in compliance with project schedules.

Sono stati molto professionali, dettagliati ed esaustivi nelle comunicazioni; tempestivi nel soddisfare le richieste; un valido supporto arrivato nel momento giusto. Molto cordiali e disponibili. Carol Super Efficiente. Consiglio a tutti una consulenza!

Welcome to our store, specialized in the purchase and sale of luxury watches, jewelry, and gold. With many years of experience in the jewelry and watchmaking industry, we are a trusted destination for those seeking professionalism, transparency, and a genuine passion for the world of luxury. For years, we have been assisting our clients in their most valuable decisions by offering personalized advice and highly specialized services. What we offer: • Buying and selling of luxury watches, both new and pre-owned, from prestigious brands such as Rolex, Cartier, Omega, Patek Philippe, Audemars Piguet, and many others. Each watch is carefully inspected, serviced, and guaranteed. • Buying and selling of jewelry: from diamonds to precious stones, rings to necklaces, each piece is expertly appraised by our certified gemologists. • Gold buying: transparent, real-time evaluations based on current market prices, with immediate payment. • Appraisals and valuations: professional assessments for inheritance, estate division, insurance purposes, or simply to understand the true value of your items. • Custom jewelry creation: we turn your ideas into unique and exclusive pieces, in collaboration with skilled artisan goldsmiths. • Repairs and restorations: expert repair services for both jewelry and watches, with careful attention to the preservation and value of each piece. Why choose us: • Extensive and recognized experience in the industry • Maximum discretion, reliability, and trust • Clear, precise, and obligation-free evaluations • Ongoing assistance before, during, and after every transaction We are here to enhance what matters most to you. Contact us or visit our store for a free consultation.