Nene e Associati SA is a real estate trust rooted in the Ticino region that assists owners of income and condominium properties (PPP) in the all-round management of their real estate. We administer your real estate with care and, by solving day-to-day problems, we ensure a secure, steady income and protect the value of your property over time. We also accompany you in the purchase and sale of new real estate assets. We distinguish ourselves through transparency, competence and helpfulness, guaranteeing that every issue related to your real estate is fully taken care of, and thus more free time and peace of mind.

SBS Swiss Business School is a management institution dedicated to preparing students for careers in the global economy. We offer programs that specialize in International Management, Finance, Marketing, and other fields. Our BSc, MSc, and MBA programs are Swiss state-accredited. We teach cutting-edge theory, immerse students in international experiences, and connect them to best practices in business. Participants in our programs learn much more than management theory and practice; they acquire new ways of thinking that can profoundly change their lives and the success of their organizations. Bachelor Programs Our undergraduate programs open the door to international career opportunities by preparing you for the world of global business. Discover our Bachelor programs Master Programs The top ranked SBS MBA and MSC programs are designed to develop leaders for the current and emerging business environment. Discover our Master programs Doctorate Programs The SBS DBA enables you to apply current research methodology to corporate issues and enhances your consultancy skills. Discover our Doctorate program SBS Executive Education Our corporate packages are designed for companies that want to further develop their most valuable asset, their human capital. Discover our Executive Education Bachelor Programs • BSc Master Programs • Executive MBA (EMBA) • MBA (on campus) • Online MBA • Master of Science (MSc - online and on campus) Doctorate Program • DBA Why SBS Swiss Business School? SBS is a management institution dedicated to preparing students for careers in the global economy. We offer programs that specialize in International Management, Finance, Marketing, and other fields. We teach cutting-edge theory, immerse students in international experiences, and connect them to best practices in business. Participants in our programs learn much more than management theory and practice; they acquire new ways of thinking that can profoundly change their lives and the success of their organizations. We are a unique institution for several reasons: • Convenient, Affordable Learning • International to the Core • An internationally Swiss state-accredited institution you can trust • Corporate Connections • Located in Zurich • International MBA Forum and CEO Magazine classify the SBS MBA programs among the top tier in Europe

“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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