Professional Accounting and Tax Consulting for Businesses and Individuals Are you looking for reliable and competent support in accounting and tax consulting? We offer comprehensive services for SMEs, sole proprietorships, partnerships, as well as legal and private entities. Our experienced team supports you from business formation to liquidation and assists you with all administrative and tax-related matters. Our Services at a Glance: • Accounting Management: Meticulous and legally compliant financial accounting for businesses of all sizes. • Preparation of VAT Returns: Professional calculation and timely submission of your VAT returns. • Annual Financial Statements: Preparation of balance sheets and profit and loss accounts for financial transparency of your business. • Consulting for SMEs: Support from business formation to liquidation – tailored to your individual needs. • Tax Consulting for Legal and Private Entities: Optimization of your tax burden and professional tax planning. • Administrative Work: Relief in administrative tasks and dealings with authorities. • Payroll Accounting: Precise payroll calculations, social security contributions, and personnel administration. Rely on our expertise and benefit from efficient and structured financial management. Contact us for a non-binding consultation and let us secure your financial future together!

“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)

Privatklinik Wyss AG is a leading specialist clinic for psychiatry and psychotherapy. Its special areas of expertise include the treatment of depression, including burnout, as well as anxiety and obsessive-compulsive disorders. The clinic offers its outpatient, day-clinic and inpatient services in the Bern, Münchenbuchsee and Biel regions. Outpatient Outpatient treatment is suitable for patients who are still able to cope with their everyday tasks despite a mental health crisis or illness. It is designed to help them cope with the crisis or illness and remain integrated in their private and eventually professional environment. Partial inpatient treatment In addition to outpatient therapy, partial inpatient treatment offers patients suffering from a mental health crisis or illness additional support and structure. This often means that inpatient treatment can be avoided or shortened. In addition, patients remain largely integrated in their environment. Privatklinik Wyss offers two treatment programmes in Münchenbuchsee, which differ in their weekly structure (5 or 3 weekdays). As the individual treatment elements are carefully coordinated, attendance is required on all programme days. Inpatient Inpatient treatment for a mental health crisis or illness may be indicated for various reasons: It is hardly possible to cope with everyday tasks. There are signs of increasing self-harm. It is temporarily necessary to distance oneself from a stressful or self-incriminating environment. In view of the complexity of a crisis, illness or situation, intensive and focussed clarification or treatment is necessary. Stability for outpatient or partial inpatient treatment is not (or no longer) sufficient. Our services include the following elements • Acute ward/emergency admission (inpatient only) • Crisis intervention (inpatient only) • Mental health problems in old age • Depression • Self-confidence training • Anxiety and obsessive-compulsive disorders • Emotional competence • Inpatient • Burnout • Addiction disorders • Group and individual therapy • Psycho-oncology • Day clinic The natural retreat outside Bern The clinic is in an attractive location in the catchment area of the cities of Bern and Biel. The village of Münchenbuchsee, nestled in the countryside, is easily accessible by public transport as well as by car. The clinic has an idyllic park, an animal park, sports facilities and our à la carte catering service bears the "Goût Mieux"

Privatklinik Wyss AG is a leading specialist clinic for psychiatry and psychotherapy. Its special areas of expertise include the treatment of depression, including burnout, as well as anxiety and obsessive-compulsive disorders. The clinic offers its outpatient, day-clinic and inpatient services in the Bern, Münchenbuchsee and Biel regions. Our services include the following elements: • Depression, CBASP • Burnout & stress • Anxiety & Compulsion • Sports psychiatry and psychotherapy • Psycho-oncology • Suicide prevention ASSIP • Crisis Please use the following address for correspondence: Privatklinik Wyss AG Secretariat Outpatient Services Fellenbergstrasse 34 3053 Münchenbuchsee Phone +41 31 868 37 90 Fax +41 31 868 37 98 sekretariatambibiel@pkwyss.ch

Welcome to our professional services company in Switzerland! RISTER® is a Geneva-based fiduciary specialising in the administrative management of Swiss companies, Swiss company formation, registered address services in Switzerland, accounting and payroll services, VAT tax representative in Switzerland. We advise you proactively in all areas related to the administrative, fiscal and legal management of companies and their shareholders. We provide proactive services and advice to enable you to make the right decisions in compliance with Swiss legislation. Outsourcing your company's administration and accounting allows you to save a significant amount of time, so that you can focus on what matters most: the development of your business. Our fiduciary offers local and international clients its fiduciary services to assist you in the administrative management of your company, foundation or association in Geneva, Lucerne or Zug. From tax advice, through VAT accounting, payroll processing and domiciliation services, our team will advise you and put its experience at your service to help your company succeed. We also provide tax reprensentation services for VAT in Switzerland. We specialise in administrative management, accounting and company formation for companies of all sizes. We offer a full range of services to help our clients focus on their core business by providing professional assistance with their administrative and financial tasks. Our team of experienced professionals is here to help you run your business in Switzerland, whether you are a local or international company. We pride ourselves on providing superior services to our clients by adapting to their individual needs. Our administrative management services include record keeping, payment management, document management, meeting planning, correspondence management and much more. We ensure that your company is always in compliance with Swiss and European regulations. Our accounting services include bookkeeping, cash management, tax preparation, payroll and salary management, preparation of balance sheets and financial statements, and tax advice to help you optimise your finances. Finally, we also offer company formation services for companies wishing to establish themselves in Switzerland. We can help you understand Swiss laws and regulations, identify the most appropriate options for your business and manage the company formation process. Our company prides itself on providing high quality professional services to our clients in Switzerland. We are available to assist you at any time and at any stage of your business. Please do not hesitate to contact us for more information about our services