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CMS

DREIKÖNIGSTRASSE 7, PO BOX 2991, 8022 ZÜRICH, SWITZERLAND
Tel:
Work +41 44 285 11 11
Fax:
Fax +41 44 285 11 22
Email:
Web:
cms.law
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CMS, David Hürlimann, Zurich, SWITZERLAND

David Hürlimann

Tel:
Work +41 44 285 11 11
Email:
CMS

Work Department

Tax.

Position

David Hürlimann is a partner focusing on tax. He also co-heads the tax department.

Career

David Hürlimann graduated from the Universities of Zurich and Geneva in 1998. After serving as a law clerk at the District Court of Zurich for two years, he was admitted to the bar of Zurich in 2001. From 2001 to 2005 he worked as a tax lawyer with the Zurich law firm Homburger. In 2004 he qualified as a Swiss Certified Tax Expert. From 2006 to 2008 he was Head Corporate Taxes with Sulzer, a publicly listed Swiss industrial group. In 2008 David Hürlimann joined our company as a partner.

Languages

German, English, French.

Member

Zurich and Swiss Bar Association, International Fiscal Association, Swiss Institute of Certified Accountants and Tax Consultants.

Education

University of Zurich, Zurich (Switzerland) and University of Geneva, Geneva (Switzerland), Licentiate of Laws - 1998 / Bar admission - 2000 / Swiss Certified Tax Expert - 2004.

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Legal Developments by:
CMS

  • Access to justice: protective costs orders in planning challenges

    Third parties and competing developers have no rights of appeal to the Secretary of State against planning decisions. Disappointed applicants can appeal to the Secretary of State and can have the merits of the application reconsidered. The only remedy available to a disappointed third party is a challenge by way of judicial review in the High Court on a point of law. The sense of frustration and disempowerment this creates has not been helped by the increasing complexity of the planning process and the use of consultation to legitimise decisions that many perceive may already have been taken.
    - CMS Group

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.