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Studio Legale e Notarile Gagliardi & Giang The Gagliardi & Giang law and notary's office was founded in Bellinzona on the initiative of lawyers Federico Gagliardi and Vinh Giang. The firm caters to both private and institutional clients, offering advice and advocacy in all areas of law. The firm also offers all notarial activities. The firm's lawyers assist clients from the initial consultation through to representation before civil, criminal, administrative and arbitration courts. We favour in-depth analysis of the peculiarities of the case submitted to us in relation to our clients' needs, in order to effectively take the necessary steps to achieve a sustainable and satisfactory result for our clients' interests, both in contentious proceedings and in extrajudicial proceedings aimed at finding an amicable solution. The firm focuses on a direct and personal relationship, working with speed, professionalism and in a confidential manner. Thanks to the experience gained by the firm's lawyers, legal and notarial mandates are followed with the utmost diligence and care. Legal services: Personality law Family, child and adult protection law Succession law Real rights Contract law Consulting and drafting of contracts Corporate law Execution and bankruptcy law, debt collection procedures Social and private insurance law Criminal law and administrative criminal law Road traffic law Administrative law Foreigners' Law Arbitration Procedures Notary services Land law Corporate law Family, adult protection and inheritance law Preparation of notarial patents

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.

The firm of attorney at law Dr. Giovanni Merlini advises his clients in Italian, German and French and operates throughout Switzerland. The firm is particularly active in the following areas: • Real Estate Law: Contracts for the Sale and the Purchase of Real Estate, Donations of Real Estate, Drafting of Mortgage Certificates, Increase of the Nominal Value, Merger and Conversion of Mortgage Certificates, Drafting of Easements (Servitudes), etc. • Company Law : Formation and Incorporation of Companies, Assignment of Company Shares, Mergers, Amendments to Articles of Association, Trasfer of Registered Offices, Transformation of the Legal Form of a Company, Shareholders' Agreements, etc. • Inheritance Law: Last Wills and Testaments, Inheritance Contracts, Dissolution of Communities of Heirs, Division of Estates, Acting as Executor of Will, etc. • Family Law: Marriage Contracts, etc. • Administrative, Construction and Planning Law • Criminal Law • Notarial Certifications and Legalisations: Authentication of Signatures and Documents, Certified Copies of Documents and Deeds, etc. For some litigation proceedings, the firm of attorney at law Dr. Giovanni Merlini relies on the expertise of the law firm ad metam SA , Ascona.

Lawyer Matteo Delcò assists his clients with advice and litigation in the most important areas of civil, criminal and administrative law.

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

“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)

We are a legal and notarial firm ( Attorney Jean-Francois Dominé | Attorney Flavia Marone ) with two offices in Ticino: 🏢 Bellinzona - Via Dogana 8 🏢 Biasca - Via Parallela 15 ⚖️ What we do We offer legal advice and assistance in various areas of law, including: • Civil and commercial law 📜 • Criminal law ⚖️ • Notarial contracts 🖋️ • Wills and inheritances 📚 • Authentication and legalization of legal documents 📑 • Family law and marriage 💍 • Drafting of notarial and corporate acts 🏢 🔎 Our approach Every client receives personalized attention, with targeted solutions and a practical approach to each legal and notarial matter. Our mission is to provide a precise, timely, and high-quality service, always in compliance with the law and the highest professional standards. Contact us for a consultation! 📞 Bellinzona : 091 826 15 10* 📞 Biasca : 091 880 01 80*

Disponibile e professionale. Consigliato!

Bravi e coretti