The Legal 500

Twitter Logo Youtube Circle Icon LinkedIn Icon

Baker McKenzie

Baker McKenzie, Marnin Michaels, Zurich, SWITZERLAND

Lawyer rankings

Marnin Michaels

Work +41 44 384 12 08
Baker McKenzie LLP

Work Department

Tax, Private Banking, Tax Controversy.


Marnin Michaels has been elected as part of the management team for the Zurich office of Baker & McKenzie. A senior partner with the firm, Mr. Michaels has been practicing for more than 15 years in the areas of tax and international private banking and handles insurance matters relating to tax investigations and wealth management. He counsels clients on US withholding tax and qualified intermediary rule, as well as money laundering avoidance legislation. Mr. Michaels was a member of the Firm's Steering Committee leading the US Department of Justice Initiative for Swiss Banks. In the end, the Firm acted for 45 banks and the project won litigation firm of the year by American Lawyer Magazine. Widely regarded as one of the world’s leading wealth management lawyers, Mr. Michaels is on the Firm’s European tax steering committee, chairs its European wealth management committee and is a member of the global wealth management steering committee. He is also Tax Chair of the Firm’s Global Africa Initiative.


Marnin Michaels worked from 1996 - 1999 at Phillips, Lytle, Hitchcock, Blaine and Huber LLP, Buffalo and from 1999 onwards at Baker & McKenzie, Zurich. Marnin Michaels has been practicing for more than a decade in the areas of tax and international private banking. He also handles insurance matters, particularly as it relates to tax investigations and wealth management. Mr. Michaels has written extensively for many publications, including The Journal of International Taxation, Tax Planning International, Tax Planning Financial Review, Private Client Business, International Tax Review, World Money Laundering Review, and The New York State Bar Association Trusts & Estates Journal.


English (native), German, Arabic, French and Hebrew.


American Bar Association - Tax and Real Property Probate Sections. New York State Bar Association - Tax Section. Florida Bar - Real Property and Probate Section.


University of Miami School of Law (LL.M.) (1997). Syracuse University (Master of Arts International Relations) (1996). Syracuse University (J.D.) (1996). Wilkes University (B.A. cum laude) (1992).


Travel and hiking.


Private client

Within: Private client

Baker McKenzie’s particular strengths in the private client area are its ‘depth of expertise and global networking capabilities’, due to which the firm provides ‘service quality irrespective of regions or individual lawyers’. The practice advises families, family offices, wealth managers and financial institutions on wealth, tax and succession management, as well as governance issues, trust and succession disputes. The ‘client-focusedMarnin Michaels has ‘comprehensive US tax and wealth-planning knowledge’ and gives ‘pragmatic advice on the spot’ and Stephanie Jarrett is ‘technically strong’.

[back to top]

Back to index

Legal Developments by:
Baker McKenzie LLP

  • The New Turkish Code of Obligations: Important Changes for Leases of Residential & Business Premises

    For decades, the primary Turkish laws governing leases of residential and business premises have been the Law on Leasing Real Property dated May 27, 1955 (the “Lease Law”) and the Turkish Code of Obligations No. 818 dated April 22, 1926 (the “Obligations Code”). Both of these laws, however, will be repealed and replaced with the new Turkish Code of Obligations No. 6098 dated January 11, 2011 (the “New Obligations Code”), which will enter into force on July 7, 2012.
    - Esin Attorney Partnership

Legal Developments in Switzerland

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
  • Cowen Acquires Quarton Group

    Cowen Inc., a NASDAQ listed, diversified financial services firm, agreed to acquire the Quarton group, a global financial advisor serving the middle market. Closing is expected in early 2019.
  • Bär & Karrer Advises the Banking Syndicate in the Rights Offering of ARYZTA

    On 19 November 2018, ARYZTA, a global food business with a leadership position in speciality bakery, completed a capital increase by way of a rights offering structured as a volume underwriting in the amount of approximately CHF 900 million. 97.4% of the shareholders of ARYZTA exercised their subscription rights in the rights offering. The new shares not subscribed were placed in the market.
  • Bär & Karrer Advises the Sellers on the Sale of Briner Winterthur

    The owners of Briner AG Winterthur sold the company. Briner is a leading family-owned trading and service company operating in the fields of construction services, steel services, supply systems and building services as well as heating and energy systems.
  • Bär & Karrer Advised GfK on the Sale of Four Divisions

    GfK has sold four global divisions (Customer Experience, Experience Innovation, Health and Public Affairs) to Ipsos. The sale included GfK's respective businesses in 25 countries.
  • Derivatives Trading under FMIA: Reporting Obligations

    On 14 September 2018, the Federal Council extended the transition period for the reporting of derivative transactions by small non-financial counterparties (NFC-) until 1 January 2024 under the Financial Market Infrastructure Act (FMIA). The amendment to the Financial Market...
  • Swiss Tax Reform Package Approved: Update and Outlook

    The Swiss National Council approves the proposed tax reform package! On 12 September 2018 the larger chamber of parliament adopted the proposal of the Economic Affairs and Taxation Committee of the Council of States on the Federal Act on Tax Reform and AHV Financing (formerly Tax Proposal 17), which is largely in line with the legislative bill adopted by the Council of States, the smaller chamber of parliament. Although slight differences regarding the capital contribution principle remain to be settled, the majority of member of the National Council sees the adopted text of the bill as a viable compromise.
  • Retrocessions: Criminal Consequences of Non Disclosure

    In a recent decision 6B_689/2016 of 14 August 2018, the Swiss Federal Supreme Court held that the failure to disclose adequately retrocessions may constitute an act of criminal mismanagement. After a short summary of the legal framework governing the disclosure of retrocessions, the present briefing analyses this decision and its practical impact in particular for Swiss financial institutions dealing with external asset managers.
  • Bär & Karrer Advises Waterland on its Investment in Tineo

    Waterland Private Equity invested in Tineo AG after the carve-out from Quickline Holding AG. Tineo is an integrated enterprise solution provider of data centres, glass-fiber connections, high-speed internet and VoIP services with state-of-the-art infrastructure
  • Bär & Karrer Elects Ruth Bloch-Riemer, Daniel Raun and Philippe Seiler to Partner

    Bär & Karrer has announced the election of Ruth Bloch-Riemer, Daniel Raun and Philippe Seiler to the firm's partnership. The appointment is effective as of 1 January 2019.
  • Bär & Karrer Advises Swiss Prime Site on its Rights Offering

    On 28 September 2018, Swiss Prime Site, the largest publicly listed real estate investment company in Switzerland, completed a capital increase by way of a rights offering to its shareholders in the amount of approximately CHF 320 million. 97,7% of the shareholders of Swiss Prime Site exercised their subscription rights in the rights offering. The remaining new shares not subscribed were placed in the market. The offer price was set at CHF 74.00 per share. Credit Suisse and UBS Investment acted as Joint Global Coordinators, J.P. Morgan and Zürcher Kantonalbank acted as Joint Bookrunners.