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Dr iur Thomas Graf

Work +41 58 800 8000
Niederer Kraft Frey AG

Work Department



Thomas Graf specializes in national and international tax law. He has a special emphasis on the financial services industry and has devoted a substantial amount of time to advising individual athletes and international sports organisations. Thomas Graf is distinguished as a leading tax lawyer by a number of legal directories.


Niederer Kraft & Frey (1998-).


German, English, French.


Swiss Institute of Certified Accountants and Tax Consultants (EXPERTsuisse). International Fiscal Association IFA. Society of Trust & Estate Practitioners STEP.


University of Zurich, PhD (magna cum laude) (1992). Certified Tax Expert (dipl. Steuerexperte), with distinction (1994). Registered Trust and Estate Practitioner (TEP) (1997).


Leading firms: German-speaking Switzerland

Within: Leading firms: German-speaking Switzerland

Niederer Kraft Frey AG handles big-ticket work, ranging from corporate and M&A, litigation, capital markets and tax matters, with additional strength in TMT, real estate and sports law. Notable practitioners include Philippe Weber, Philipp Haas, Daniel Eisele, Andreas Vögeli, András Gurovits, Thomas Graf, Tamir Livschitz, Clara-Ann Gordon and Catherine Grun Meyer.

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Private client

Within: Private client

Niederer Kraft Frey AG 'provides top-quality, professional advice and is highly motivated and dedicated to its clients' cases'. Core areas of expertise include estate planning, tax structuring, matrimonial property and divorce law, philanthropic matters, as well as real estate, art and relocation issues. Tax partner Thomas Graf and 'highly competent stand-out practitioner' Catherine Grun Meyer are the main contacts.

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Within: Leading individuals

Thomas Graf - Niederer Kraft Frey AG

Within: Tax

Niederer Kraft Frey AG's tax practice is 'extremely competent and understanding with clients, providing a high standard and creative solutions'. Focus areas include assistance with M&A transactions, capital markets matters and reorganisations, tax structuring, negotiation and litigation, both for corporate and private clients. Neue Helvetische Bank instructed Markus Kronauer  with the analysis of structured products for tax purposes and SIX listing documentation. Daniela Schmucki and Thomas Graf both 'have strong technical knowledge, combined with practical common sense'. In January 2019, VAT, customs and export tax lawyer Christina Rinne made partner, while counsel Elga Reana Tozzi joined from Baryon AG.

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Legal Developments by:
Niederer Kraft Frey AG

  • GrenzĂĽberschreitende Finanzdienstleistungen

    Der Finanzbereich ist auch in der Schweiz einer der am stärksten regulierten Wirtschaftzweige. Sich darin zurechtzufinden ist nicht immer einfach. Nachfolgende Ausführungen sollen dazu einen Einstieg vermitteln. Sie zeigen, dass die Schweiz im Gegensatz zum Ausland und abgesehen vom Bereich der kollektiven Kapitalanlagen und der Versicherungsprodukte, was die Zulässigkeit von grenzüberschreitend angebotenen Finanzdienstleistungen anbelangt, ein sehr liberales Regime kennt.
    - Niederer Kraft & Frey

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