G & J Consulting Company SA is a professional company specializing in tax and business consulting, formed by professional partners who are registered Chartered Accountants. The firm, through its qualified partners , offers targeted support with competence, professionalism and reliability . Thanks to a direct and individual approach, the partners are able to understand the Client's needs and objectives, assisting them with customized solutions and strategies oriented to the best possible results. G & J Consulting Company SA , with national and international professional skills and deep knowledge of tax , accounting , economic and business aspects , has been assisting its clients , individuals and companies , with particular reference to Switzerland and Italy , for over 20 years in the following activities and services: Domestic and international tax consulting Individuals and Companies : • Preparation of tax returns (resident and non-resident) • Assistance with international tax law , application of conventions to avoid double taxation and assistance with recovery of tax credits (both Swiss and foreign taxes) • Tax advice for companies , both in the area of direct taxes and indirect taxes ( VAT , withholding tax , stamp duties ) in domestic and international relations • Assistance in tax litigation, tax audits , tax complaints and appeals , dispute resolution and reaching agreements with tax authorities (tax ruling) • Assistance with real estate tax filings and tax returns for Swiss real estate • Tax opinions and feasibility studies in national , international and comparative tax law ( Switzerland, Italy and EU ) • Tax planning and assistance in transfers of residence in Switzerland and in inheritance matters • Tax advice for companies in domestic and international extraordinary transactions ( corporate reorganizations, business restructurings, business successions, business acquisitions and sales ) • International taxadvice and planning for corporate groups and restructurings • Tax representation for foreign companies in VAT matters Domestic and international business consulting (Switzerland, Italy, EU): • Consulting and assistance in the process of establishing new companies in Switzerland • Consultancy and assistance with corporate formations, transformations and liquidation of companies • Advice and assistance in the opening of branch offices in Switzerland and abroad • Advice and assistance with international corporate transfers and relocations • Feasibility studies and assistance in corporate internationalization processes • Advice and assistance in extraordinary corporate transactions (mergers, demergers) domestic and international • Feasibility studies and advice in the creation of international corporate structures and groups • Advice and assistance in the establishment of industrial holding companies, financial holding companies, family holding companies under Swiss and EU law • Consulting in Swiss and Italian corporate and business law • Consulting and technical expertise in economic, corporate, bankruptcy and criminal law • Consulting and assistance in corporate reorganization procedures , bankruptcies, business disposals and acquisitions Administrative, accounting, economic-financial consulting and payroll management : • Accounting and administrative management for sole proprietorships, SA, Sagl and Swiss branches of foreign companies • Consulting and preparation of the closing of annual accounts , ordinary, extraordinary and consolidated financial statements, according to Swiss standards (CO) and international standards (IAS/IFRS) • Preparation of VAT statements and reconciliations • Forecast financial statements, business plans and liquidity plans (Cash Flow) • Company valuations , Due Diligence and financial statement analysis • Assistance with management control and measurement of company economic and financial performance • Assumption of administrative positions , corporate management mandates or liquidation • Assistance and preparation of labor contracts under both Normal Labor Agreements (NCLAs) and Collective Bargaining Agreements (CCLs) • Assistance and paperwork for work permit applications and modifications • Personnel administration , payroll processing and reporting , both in the area of Normal Labor Contracts (CNL) and in the area of Collective Bargaining Agreements (CCL) • Tax assistance and withholding tax management

Realfid Immobiliare is a company of Arkai Group. Realfid Immobiliare has its operational headquarters near the Parco Ciani in Lugano. Realfid Immobiliare specialises in real estate consultancy services throughout Switzerland, supporting its clients with high quality services, guaranteeing from the very first contact an efficient service in compliance with the principles of absolute confidentiality . Real estate administration mandates for income properties or condominiums are carried out in a strictly professional manner, as are all requests for assistance with the sale and/or rental of real estate. Realfid Immobiliare's experience is at the client's disposal in order to assist him in strategic decisions so as to minimise risks during the delicate process of sale and purchase.

Professionalism and Efficiency for you! Revigroup Ltd. (hereinafter also referred to as „Revigroup“), having its offices in Zu­rich, Geneva and Lugano, is the result of a cooperation of a number of firms in the field of Audit, Tax Advi­sory, Financial and Economical Consulting, Fiduciary and Trustees in Switzerland. We are con­vin­ced that there is a need for high-quality services, promptly rendered by a competent, multilingual team with international experience. In a world with an ever accelerating technological progress, the optimal combination of the human being and its tools represents the challenge of the future. Accounting and Consulting cannot simply be reduced to the application of technologies and theoretical principles and cannot distance itself from reality of everyday life and of the human being, the true foundation of any enterprise. Revigroup aims at merging these two realities in such a way, that the increasingly dynamic and complex needs of clients can be met by superior, professional services; this considering that not only technical or organizational elements of an enterprise but also the human and intrapersonal dimension have to be taken into account. The Board of Directors of Revigroup is formed by Thomas Ernst, Roger Wyss and Gabriela Roethlin. Services By creating added-value we want to be an important part in the success of our clients, whether it is in the field of Audit, Management and Economic Consulting or Accounting. We want to provide high-value, professional services in the field of Audit, Accounting and in related areas of pro­fes­sional services and therefore fulfil your expectations. Experience, preparation and training of our staff, combined with the application of modern me­tho­do­lo­gies allow us to analyze, comprehend, and propose feasible solutions even for the most complex bu­si­ness problems. Audit, Accounting Swiss statutory audits (Code of Obligations) Audits according to special legislation Audit of non-Swiss entities including reporting in foreign language Audits in accordance to international standards (IFRS) Assistance regarding implementation of international standards (IFRS) Internal audits „Anti Money-Laundering Law“-Audits Review, Analyses, Investigations, Appraisals, and Valuations with court appointments „Due Diligence“-Audits Registered auditor pursuant to the Swiss Audit Supervision Act Consulting Management and entrepreneurial Consulting Assistance and consulting re Accounting and Bookkeeping Assistance with sale or purchase of business entities or parts thereof Assistance re succession, MBO, MBI, or M&A Consulting re and assistance in case of Turn-around or Restructuring Other Services (in cooperation with third parties) Domestic and international Tax Consulting Accounting and Bookkeeping: preparation of and assistance with consolidated financial statements, year-end and interim financial statements, multi-currency accounting, temporary accounting as­sis­tan­ce Computation and preparation of Payroll, consulting re Social Security and Labor Law Asset Management, Pension planning, Insurance matters and Risk Management

In Team Informatica we share a simple philosophy : dedicate our talents and apply our technology to create products and services that can improve the company's business. With almost 40 years of experience we have always been among the most important players in the IT sector for Ticino. Our software solutions are designed to meet the needs of companies of any sector / size and professionals. Products: Financial accounting Payroll accounting Software Swiss Customs Software IME Software logistic and trasnsport Software ERP Software warehouse