In Switzerland, notaries practice their profession in strict legal frameworks, which are defined at the cantonal level. In particular, the swisNot notarial network, founded on the principles of impartiality, competence, dynamism and, of course, strict respect for professional secrecy, was created on 1 January 2000. • Immovable • Sales Promises and Forward Sales • Acts of sale and purchase • Mortgage and mortgage schedules • Donations • Divisions and plot meetings • Servitudes • Surface rights • Properties by floors • Real estate gains and gains tax • Tax on capital appreciation • Real estate companies (SI) and real estate companies of tenants (SIAL). • Successions • Certificates of heirs • Inventory • Tax declarations of succession • Cadastral changes • Inheritance shares • Company • Constitution of SA and Sàrl • Building foundations • Establishment of associations • Mergers, divisions, transformations and transfers of assets • Amendments to Articles of Association • Liquidation • Entries and cancellations from the Swiss Commercial Register • Legalizations • Legalization of signatures • Compliant copies of documents • Heritage planning • Wedding Contracts • Registered partnership agreements • Donations • Mandates for incapacity • Wills and holographs • Inheritance pacts • Union Donation Last Will Various Guarantees • Power of Attorney Deposit Escrow Agent Various attestations

. Real rights (in particular PPE, neighbours, easements) . Contract law (sales contract, gift contract, lease contract, loan contract, company contract, agency contract) . Company law (relations between partners, contestation of decisions, liquidation) . Inheritance law (in particular division, liquidation, executor's mandate) . Family law (separation/divorce, in particular liquidation of matrimonial property and property relationships) . Criminal law . Planning and construction law Laurent Kohli mainly practises in the above areas, where he has several years' experience and has handled a variety of cases.

CBWM AVOCATS has been one of the leading law firms in the Lake Geneva region for several decades. We provide comprehensive assistance and representation for our clients before the courts and administrative authorities. We also offer advisory services and in-depth legal analysis, intervening in a variety of ways in the prevention and resolution of conflicts, whether within a company or between heirs, including arbitration, conciliation and mediation. Our expertise covers both private and public law. The quality of our legal services is based on constant attention and a commitment to excellence. We represent and advise a diverse clientele, both Swiss and foreign, including individuals, companies and public authorities, in several languages. Whether in civil, criminal or administrative proceedings, bankruptcy or arbitration, our firm can assist you at every stage. We also draft and analyse contracts that are essential to business life and assist our clients in crucial negotiations. • Planning, building permits and environmental law • Arbitration • Contract law • Administrative and public authority law, public procurement • Commercial and company law • Construction and real estate law • Inheritance law • Employment, civil service and insurance law • Criminal law • Family and divorce • Private wealth and family office • Data protection • Civil liability

“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)

Liegenschaftenverwaltung sehr kompetent.

Fuerte AG has 17 years of experience in property management and sales, as well as 24 years of experience in construction. Our services include heating and utility cost accounting, management of rental properties and condominiums. We offer new construction, conversion and energy-efficient renovations initial consultation, financing options, land price review, return calculations for sale for investor projects. Building valuations, preparation of valuation reports, architectural options, feasibility studies, status analyses, project design, building applications/permits, implementation planning, cost planning/calculations, construction management, acceptance and commissioning. We look forward to hearing from you.

AMCO Fiduciaria SA was founded in 1968 in Faido as the first trust office in the Leventina district. The first chairman of the board of directors was former. Councillor of States Alberto Stefani. Later this position was held by Erto Paglia, former president of the Grand Council of Ticino, and Angelo Jam, who has been active in the company since the beginning. Today the president is Mr. Raoul Paglia, a graduate of the University Lausanne (UNIL - HEC). For 55 years, AMCO Fiduciaria SA has been providing global services to individuals and legal entities in Switzerland and abroad. The 'activities performed include: the general administration of firms, bookkeeping, auditing, the administration of real estate, the brokerage of buying and selling, taxation, corporate law, the preparation of financial plans and audits for municipalities, consulting and financial management.