“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)

T+R Ltd. is an important regional service company in the areas of business consulting, auditing and tax consulting, which provides you with targeted support in all your business activities. It is registered with the Swiss Federal Audit Supervision Authority as a state-supervised auditing company . Our first priority is complete customer satisfaction. We achieve this goal by finding flexible solutions, acting efficiently and advising you personally – this is what we are committed to every day. Our partners make a significant contribution to this in our teams. Advisory services Our experts in the business consulting division have comprehensive generalist knowledge and develop individual solutions for you. Read more about Audit services Auditing creates security and trust – added value for you. External and internal audits, audits in specialized areas – you benefit from our auditing expertise. Read more about Tax consulting No financial transaction is without tax consequences. That is why it is important to know the tax consequences of financial transactions in advance. We can help you with this. Read more about

As your reliable partner in fiduciary services, accounting, and tax consulting, we provide tailor-made solutions that simplify your work, save you time, and optimize your costs. What We Do • Accounting & Finance We manage your accounts receivable and payable, payroll, and provide clear reports so you always have a transparent overview. Annual financial statements, balance sheets, and reporting are in safe hands with us. • Tax Consulting & Optimization For businesses and private individuals, we handle tax returns, develop long-term tax strategies, and help you save money legally through smart planning and continuous advice. • Business Consulting & Company Formation Whether you are starting a new company, restructuring, changing your legal form, or planning a purchase/sale, we guide you through every step of your entrepreneurial journey. • Auditing & Quality Assurance We audit your annual or consolidated financial statements, analyze processes, and identify risks – creating transparency and trust with partners, investors, and authorities. Why Choose Us • Digital & Efficient With modern tools and digital workflows, we make processes faster, safer, and more transparent – delivering real value for you. • Personal & Close We believe in personal relationships, understanding your individual needs, and offering solutions that go beyond the standard. • Expertise & Quality With deep industry knowledge, years of experience, and strong certifications (e.g., Treuhand Suisse membership, Bexio Gold Partner), we guarantee top-level quality and reliability. Your Benefits • More time for what really matters – focus on your business, while we take care of the rest. • Security and clarity in all financial and legal matters. • Cost and tax optimizations that make a measurable difference. • A long-term partner who grows with you and supports you in every stage. We look forward to hearing from you – together we’ll ensure that your fiduciary solutions are perfectly aligned with your needs. Vaga Treuhand AG Team