“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)

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

Je tiens à exprimer ma profonde gratitude pour la qualité des services reçus. Le professionnalisme, la disponibilité et les conseils avisés m’ont apporté une grande tranquillité d’esprit. Je recommande vivement ces services à toute personne souhaitant bénéficier d’un accompagnement fiable, transparent et de confiance.

Banque Raiffeisen de la Broye supports you with banking solutions adapted to your needs. Whether you are an individual, an entrepreneur or an institution, we offer you tailor-made services in terms of accounts and payments, savings and protection, credits and mortgages, as well as wealth management. With our local roots, we make it a point of honor to offer you personalized service, quality expertise and support at each stage of your financial projects. Take advantage of our national network and our powerful digital tools to manage your finances with ease. Come meet our advisors and benefit from local support to achieve your financial ambitions.

Banque Raiffeisen de la Broye supports you with banking solutions adapted to your needs. Whether you are an individual, an entrepreneur or an institution, we offer you tailor-made services in terms of accounts and payments, savings and protection, credits and mortgages, as well as wealth management. With our local roots, we make it a point of honor to offer you personalized service, quality expertise and support at each stage of your financial projects. Take advantage of our national network and our powerful digital tools to manage your finances with ease. Come meet our advisors and benefit from local support to achieve your financial ambitions.

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