Tax in Switzerland

Bär & Karrer Ltd.

The ‘technically extremely sound, efficient and pragmatic‘ team at Bär & Karrer Ltd. assists with the tax implications of M&A, capital markets, financing and real estate matters, and acts in negotiations with tax authorities as well as on social security and pension matters. Furthermore, members of the team, such as practice co-head Daniel Bader and Christoph Suter, also act for private clients in succession planning, compensation plans and private wealth structures. Susanne Schreiber, who is also a team leader, and Ruth Bloch-Riemer show ‘professional excellence.Raoul Stocker is a key contact in tax litigation matters.

Other key lawyers:

Ruth Bloch-Riemer; Christoph Suter; Raoul Stocker

Testimonials

‘Ruth Bloch-Riemer and Susanne Schreiber are both well renowned personalities, great team workers, demonstrate professional excellence.’

‘The tax team is excellent.’

‘Ruth Bloch-Riemer is great – I love working with her.’

‘Raoul Stocker is a hands-on tax advisor with a very deep knowledge of Swiss and international tax law. He is client-focused, solution-oriented and exactly knows how pragmatic an approach should be.’

‘The best tax team in Zurich: knowledge, speed, solution-oriented.’

‘Raoul Stocker has an unrivalled knowledge of international tax and transfer pricing matters in the Swiss market. He has vast practical experience in international tax matters. He is personally curious about new issues and trends in the field of international taxation and is happy to invest time in having discussions outside of work engagements. Even with all of his technical expertise, Raoul always gives very practical and commercial advice.’

‘Susanne Schreiber and her team provide outstanding service, responsive, technically extremely sound, efficient and pragmatic.’

‘Susanne Schreiber is highly competent, always available, efficient, business-minded and pragmatic.’

Key clients

Patrimonium Private Equity Fund

Novartis

Capvis

Priora

Vifor

CSEIP (Credit Suisse Energy Infrastructure Partners AG)

Implenia

GetYourGuide

Swiss Airlines

SIG Combibloc

Work highlights

  • Advised BancaStato on the acquisition of Ticino-based Retail Business Lines from EFG International.
  • Advised Crédit Agricole next bank (Suisse) SA on establishing its first covered bond programme, in a maximum aggregate principal amount of CHF2bn.
  • Advised Equistone Funds on its acquisition of Franke Water Systems AG, KWC and WSC Groups, as tax lead counsel for the international tax due diligence, tax structuring, tax rulings, acquisition financing, tax-efficient set up of the management participation scheme as well as SPA support.

Homburger

Homburger showcases ‘seamless collaboration‘ with the firm’s M&A, capital markets, and financing teams with whom the tax practice regularly acts on transactions. The tax team also works in synergy with the firm’s dispute resolution experts in tax litigation cases. The group is instructed by large national and international corporations and financial institutions and has know-how in cross-border matters. Practice head Reto Heuberger, Dieter Grünblatt and Stefan Oesterhelt all have over 20 years of experience advising corporate clients on tax law. Claudia Suter is a key contact for entrepreneurs and HNWIs.

Practice head(s):

Reto Heuberger

Other key lawyers:

Dieter Grünblatt; Stefan Oesterhelt; Claudia Suter

Testimonials

‘The one thing that stands out is that the firm has excellent specialists in various legal areas and that the collaboration is working seamlessly between tax and the other fields which is most helpful for clients.’

‘Stefan Oesterhelt displays an impressive knowledge of all areas of corporate tax laws in Switzerland. He is also very well connected with the authorities which enables him to know all of the latest trends and practices applied by the Swiss authorities. His good connections also allow him to obtain quick results in case of consultation with the authorities. Overall, I highly recommend Stefan for companies needing corporate tax assistance.’

Key clients

ABB

Clariant

Credit Suisse

LafargeHolcim

UBS

e-Bay

Swiss Life

Flughafen Zurich

ADC Therapeutics

Siegfried Holding

Alcon

Liberty Global

Zürcher Kantonalbank

Raiffeisen Schweiz Genossenschaft

Nordstream 2

MCH Group

Work highlights

  • Successfully represented Zurich Airport in VAT proceedings before the Swiss Federal Court.
  • Advised Credit Suisse Group on the structuring of CHF1.9bn mandatory convertible notes in a withholding tax neutral way.
  • Advised Dufry as international lead counsel on decisive tax-related matters of various innovative equity capital markets transactions.

Lenz & Staehelin

Lenz & Staehelin‘s established and versatile tax practice is especially active in tax planning, especially in corporate and finance transactions. The group is also well versed in the representation of clients in court proceedings and before tax authorities. Other areas of expertise are restructurings, relocations, social security and pension plans, as well as VAT and customs. Jean-Blaise Eckert acts as corporate and private clients tax advisor and leads the practice with tax planning specialist Pascal Hinny. Daniel Schafer is a key contact for real estate taxation. Other prominent practitioners are Heini Rüdisühli, Frédéric Neukomm and Floran Ponce.

Testimonials

‘Daniel Schafer and his team are very efficient and very flexible to adapt to your needs. They are easygoing, always motivated and will provide you exactly with the assistance you are looking for, even if the situation is particularly tough. Very useful in negotiations with authorities and able to adapt to surprising situations. Any day of the week, I would recommend Daniel and his team.’

‘Daniel Schafer is a very unique individual in the tax field. He’s pragmatic, result-driven and he’s not shy to try new things which is extremely valuable in this field.’

‘The firm has very solid experience in the Geneva/the Swiss market.’

Key clients

ADM – Archer Daniels Midland Company

Agilent

Arlanxeo

AXA Stiftung Berufliche Vorsorge, Winterthur

Bain Capital Private Equity and Cinven

Chequers Capital

CMOC Limited

Covestro

Credit Suisse

FIVE Hotels & Resorts group

Garrett Motion

Intertrust Group

Keri Medical

Nomad Foods

Rakuten Medical

Richemont

Rothschild Group

Sika AG

Tetra Laval

The Carlyle Group

Transatlantic Reinsurance Company

Wal-Mart

Work highlights

  • Advised Bain Capital Private Equity and Cinven on the tax aspects of their acquisition of Lonza Specialty Ingredients.
  • Advised the ADM group, and ADM International Sàrl in particular, on the tax aspects of a restructuring to create a large nutrition division in Switzerland.
  • Acted as counsel to TransRe for all Swiss corporate, regulatory and tax aspects of the cross-border re-domiciliation.

Niederer Kraft Frey AG

Niederer Kraft Frey AG impresses with its range in the tax area. The group works closely with the firm’s M&A, corporate, capital markets and finance departments to assist with tax implications of transactions. It further handles tax litigation and negotiations with tax authorities as well as cross-border restructurings. Practice head Thomas Graf is ‘an exceptional tax lawyer with a very pragmatic and proactive approach.Markus E Kronauer is noted for his know-how in the transfer of domicile, lump sum taxation, and real estate transactions. Christina Rinne is a VAT-specialist, while Daniela Schmucki specialises in the financial services industry.

Practice head(s):

Thomas Graf

Other key lawyers:

Daniela Schmucki; Markus E Kronauer; Christina Rinne

Testimonials

‘Apart from its profound technical knowledge in domestic and international tax matters, the NKF tax team has unique experience in managing complex cross-border projects.’

‘I highly recommend Daniela Schmucki and Thomas Graf and have always experienced them as highly competent professionals with great personal engagement.’

‘Thomas Graf is an exceptional tax lawyer with a very pragmatic and proactive approach. He has excellent communication skills which makes it extremely pleasant to work with him and helps him regularly achieve excellent results for his clients. Also, Thomas is a true pleasure to work with and simply one of the best tax lawyers in the country.’

‘NKF is really hands-on and drives all matters in a direction that is as beneficial as possible for the client. NKF is also phenomenal when it comes to making complicated matters easy to understand.’

Key clients

ASSA ABLOY

Ardian

Anheuser Busch

beecom Products AG

Credit Suisse AG Switzerland

Crédit Agricole next bank (Suisse) SA

CGS Management

EFG International

Invision AG

SIG Combibloc PurchaseCo S.à r.l

Selecta Group

Work highlights

  • Handled a domestic issue of covered bonds for the Geneva-based Crédit Agricole next bank (Suisse) SA with a tax structuring so that no Swiss real estate source tax issues were brought up.
  • Acted for PolyPeptide in a cross-border quasi-merger in preparation of the IPO of the business allowing the IPO Company to book foreign qualifying capital contribution reserves in an amount equal to the IPO Value.
  • Advised Invision AG on the tax-efficient acquisition of a majority stake in SkySale Schweiz GmbH.

OBERSON ABELS SA

The well-regarded boutique OBERSON ABELS SA focuses on assistance in tax, corporate/M&A, banking and financial services matters. The group's wide-ranging experience includes advising individuals on estate planning, structuring of compensation packages or advice to expatriates. A considerable portion of the caseload consists of counseling corporations, particularly in transactions and cross-border set-ups. The team also acts for clients before courts and administrative authorities. Xavier Oberson  and Pierre-Marie Glauser  are the key contacts.

Other key lawyers:

Xavier Oberson; Pierre-Marie Glauser

Walder Wyss Ltd.

Walder Wyss Ltd. has considerable know-how in advising Swiss and foreign companies, business owners, investors and employees on tax planning matters. Areas of expertise include the development of tax-efficient structures, tax-optimised remuneration plans and structures for financing as well as tax litigation and compliance. Practice head Maurus Winzap has ‘great in-depth knowledge spanning from tax planning to M&A transactions.Samuel Dürr is well versed in the real estate sector, while Fouad Sayegh is a key contact for private clients queries, trusts, and double tax treaty applications. Fabienne Limacher made partner at the beginning of 2021.

Practice head(s):

Maurus Winzap

Other key lawyers:

Robert Desax; Fouad Sayegh; Samuel Dürr; Fabienne Limacher

Testimonials

‘A leading full-service tax practice headed by Maurus Winzap. Extremely experienced, fully integrated offices located across Switzerland for seamless client service across offices and languages – French, Italian and German.’

‘One should specifically mention Maurus Winzap who is certainly one of the very best in Switzerland and is most highly regarded for his great and in-depth knowledge spanning from tax planning to M&A transactions. Simply outstanding. Great fun to work with.’

‘Fabienne Limacher is super client-focused. Especially tax rulings are done extremely well and fast.’

‘Tailor-made legal services, international culture and dedication of the team.’

‘Fouad Sayegh is dedicated, sharp, clever and humble. It is always a pleasure to work with him.’

‘Very good on complex matters, very client friendly and good accessibility to partners.’

Key clients

Afinum Management Ltd.

AMAG Leasing Ltd.

AWK Group Ltd.

Boehringer Ingelheim Pharma GmbH & Co. KG

DCM Film Distribution (Switzerland) GmbH

Montana Aerospace Ltd.

Planted Foods Ltd.

PureFacts Financial Solutions Inc.

Stragen Pharma SA

wefox Holding Ltd.

Work highlights

  • Advised German-Swiss private equity firm Afinum Management Ltd. on its investment into Threema GmbH.
  • Advised AMAG Leasing Ltd. on the overall structuring and all Swiss legal, tax and VAT aspects on a auto lease securitisation transaction.
  • Advised the consulting firm AWK Group Ltd. on its acquisition of TALOS Management Consultants GmbH.

Baker McKenzie

Baker McKenzie demonstrates considerable know-how in cross-border tax planning, M&A and restructuring, real estate transactions, VAT, and transfer pricing. Other areas of expertise are tax controversies, ICOs/ Fintech, and wealth management. Due to its international network, the team is regularly sought after by foreign companies from a variety of industries. Corporate tax specialist Kilian Perroulaz  leads the practice, which also includes the ‘clever, creative and fast-thinkingTobias Rohner and Hans Koch. René Schreiber left the firm in February 2021.

Practice head(s):

Kilian Perroulaz

Other key lawyers:

Hans Koch; Andrea Bolliger; Tobias Rohner; Mario Kumschick

Testimonials

‘The BMK guys are incredibly smart and efficient. They have deep industry knowledge and a speedy grasp of how our business works. Further, they are very well connected and have excellent relationships with the tax authorities. They really helped us.’

‘Tobias Rohner is an expert when it comes to very complex international tax issues. He is very friendly, clever, creative, fast-thinking and has the ability to explain complex matters in a simple and efficient way. He has a can-do attitude and excellent connections with the tax authorities and courts.’

‘We have always found them thorough, effective and responsive.’

‘Tobias Rohner has been persistent in advocating for difficult rulings and has been successful.’

Key clients

Arbonia AG

Banque Pictet & Cie. SA

Bristol-Myers Squibb

BrickMark

Credit Suisse (Switzerland) Ltd.

Helvetica Property

Lonza

Neue Hotel Atlantis AG Consumer Discretionary Services

Nielsen group

S Management AG

Swiss Life

Stone Estate.Swiss Management AG / Stone Estate.Swiss AG

UBS Switzerland AG and Credit Suisse (Switzerland) Ltd. and Swiss Confederation

Work highlights

  • Assisted, under the lead of Baker McKenzie New York, Bristol-Myers Squibb with its acquisition of US pharma-multi Celgene.
  • Advised Lonza and Christian Hansen, a Danish biotech group, on the establishment of a 50/50 joint venture.
  • Advised BrickMark AG on tax implications in the purchase of a prime commercial on Zurich’s prestigious Bahnhofstrasse.

Loyens & Loeff

Loyens & Loeff is noted for its expertise in matters relating to corporate and transaction tax, transfer pricing, VAT, customs and employment tax. Tax litigation is also handled. The team, led by dedicated specialist Beat Baumgartner, is regularly instructed by national and international companies, private equity funds, investment managers and other financial institutions as well as HNWIs and family businesses. Fabian Sutter knows the tax implications of corporate reorganizations and restructurings well, while counsel Rebecca Kühne covers group and investment structures.

Practice head(s):

Beat Baumgartner

Other key lawyers:

Fabian Sutter; Rebecca Kühne

Key clients

RRJ Capital

Egeria Group

Altria group

Work highlights

  • Advising RRJ Capital on the tax aspects of the restructuring of its investment in gategroup Holding, Switzerland.
  • Advised a London-based single family office on an investment in a Swiss commercial real estate portfolio consisting of eight different locations.
  • Advised a German retail group on the set-up of a new retail alliance company located in Switzerland.

Pestalozzi

Pestalozzi has a ‘very fast understanding of fact pattern and problem, and finds quick and pragmatic solutions.‘ The practice is particularly well versed in the financial services sector. In cooperation with specialists from the relevant practice groups, the team regularly advises on tax implications of bond issuances, financing, M&A and restructuring, and real estate transactions. It further has know-how in HR tax and social security compliance matters relating to mobility programs, private client counseling and tax litigation. Team head Nils Harbeke is well versed in regulated industries. Other key practitioners are Silvia Zimmermann and Jonas Sigrist.

Practice head(s):

Nils Harbeke

Other key lawyers:

Jonas Sigrist; Silvia Zimmermann; Noëlle Mathis; Pascale Schwizer

Testimonials

‘Good understanding of complex securities tax and able to break down to tackle client-specific issues. High availability.’

‘Availability, ability to reduce complexity and provide a clear explanation on specific cases.’

‘The team have a very international view of the implications of Swiss tax matters. It is refreshing to work with this approach. The advice is always well considered and delivered in a polite, straightforward manner. This is essential when working with cross-border tax matters.’

‘Very fast understanding of fact pattern and problem; they find quick and pragmatic solutions. Extremely responsive.’

‘Nils Harbeke is outstanding; very smart and to the point.’

‘Specialist know-how in tax on financial services/transactions. A pragmatic approach.’

‘Nils Harbeke: exceptional good know-how. Very open-minded, pragmatic approach. Always good feedback.’

Key clients

Alpha Simplex Group

Ambridge Group

Ardian

Axa

Bank of America Merrill Lynch

CIS Asset Management

Commerzbank

Cott Beverages/Primo Water

Davos Alzheimer’s Collaborative

Deezer

EFG Bank

Eksportfinans

Ellen Bassermann Kulturstiftung

EMPIRA AG

Fitness World Group A/S

GE

Glencore

Gonvarri Industries

Hansa Trust

IDINVEST Partners

Johnson & Johnson

Klarna Bank AB

L’Oréal

Novartis Ltd.

Phillips 66 GmbH

Plasser & Theurer

Sony Music Entertainment Switzerland GmbH

Swisscanto

Swisscom

Synpulse

Targobank

Viatris (formerly) Mylan Pharma

VP Bank

Westinghouse

Zürcher Kantonalbank

Work highlights

  • Advised Novartis Ltd. as lead tax counsel on a cross-border project worth billions of Euro.
  • Advised Davos Alzheimer’s Collaborative Foundation on all tax and legal aspects related to the establishment of DAC as a Swiss foundation in Geneva.
  • Advised the CEO of a global media group on the tax aspects of a private investment worth €245m in a transaction.

Schellenberg Wittmer Ltd

The team at Schellenberg Wittmer Ltd has an established tax practice which regularly advises Swiss and international industrial groups, high-net-worth individuals and NGOs. The close collaboration with the firm’s corporate and M&A, banking & finance, real estate, litigation, private clients and employment practices enables the team to cover the full range of tax matters. It often deals with tax authorities when obtaining advance clearances and rulings for its clients, and also advises on VAT and customs. Michael Nordin and Pietro Sansonetti lead the practice and both act for corporations and individuals alike. Jean-Frédéric Maraia‘s scope covers taxation for art-related matters and tax litigation.

Other key lawyers:

Jean-Frédéric Maraia; Danielle Hostettler; Roland Wild

Testimonials

‘The team of Schellenberg Wittmer gave as top advice in the areas and within the time required.’

‘Hands-on, client oriented, top knowledge.’

‘Michael Nordin: smart, responsive, on top of the tasks.’

‘The firm is very client-oriented in terms of availability, hands-on advice and recommendations.’

‘Apart from the highly qualitative advice provided, Roland Wold managed to get input from related areas to provide a full service. This felt like a ‘one-stop’ shop adding additional value to the services requested.’

Key clients

Barana Group

CIR – Compagnie Industriali Riunite S.p.A.

Credit Suisse

European Broadcasting Union

HSBC

International Committee of the Red Cross

Julius Bär

Swiss Re Group

Vontobel

Scor

AXA

Schroder Bank

Banco Santander

Wyatt Estates II Limited

Swiss Life

Reyl & Cie

Work highlights

  • Acted as lead counsel to REYL on the long-term strategic partnership with private banking division of the Intesa Sanpaolo Group, together with Deloitte SA.
  • Advised an international non-governmental organisation on a potential major acquisition of a foreign commercial entity which would bring synergies with the NGOs activities.
  • Advising a Swiss Canton on the re-drafting of the legislation for the taxation at source meaning drafting a new law, and implementing regulations including the explanations for the parliament.

Tax Partner AG

Tax Partner AG‘s client portfolio showcases the breadth of the practice, spanning listed and non-listed companies, family businesses, private equity and investment companies, and pension funds, as well as weatlhy individuals, family offices and associations. The boutique law firm has know-how across the full spectrum of tax law, with particular strength in corporate  and individual taxation, social security, tax compliance and proceedings, as well as in customs and VAT matters. Counsel Hendrik Blankenstein is the key contact for transfer pricing matters while Stephan Pfenninger is the main real estate taxation practitioner. Laurent Lattmann is noted for his VAT and customs expertise. Of counsel René Matteotti covers tax controversies.

Other key lawyers:

Hendrik Blankenstein; Stephanie Eichenberger; Laurent Lattmann; René Matteotti; Stephan Pfenninger; Patrik Schwarb

Testimonials

‘Fast Response, in-depth understanding of business and processes in question, variety of capabilities, great teamwork.’

‘Stephan Pfenninger is personally very involved, on top of all activities, thinks short- and long-term.’

‘René Matteotti is very experienced. With respect to tax litigations, he has also very solid know-how on how to approach the matter from a strategic point of view.’

‘Direct contacts to partners, rarely changes of contact person, high professional and efficient.’

‘Patrik Schwarb, Laurent Lattmann, Stephanie Eichenberger and Stephan Pfenninger: Highly qualified tax consultants with a practical approach.’

‘Short-term availability, very pragmatic solutions, always straight to the point.’

ADB Altorfer Duss & Beilstein

Tax boutique ADB Altorfer Duss & Beilstein is noted for having ‘a great ability to solve complex problems in a practical and sustainable manner.’ The client portfolio consists of companies from the banking, financial services, chemicals, and industrial engineering sectors as well as of private clients. Key strenghts are tax planning, litigation and VAT. Pascal Taddei knows the tax aspects of restructurings and M&A transactions well. Fabian Duss  also covers transfer pricing and collective investments. They lead the practice together with Andreas Helbing  and Jürg Altorfer.

Practice head(s):

Fabian Duss; Pascal Taddei; Andreas Helbing; Jürg Altorfer

Other key lawyers:

Fabian Streule

Testimonials

‘Wealth of knowledge of how to best structure tax affairs for individuals and corporate clients.’

‘In-depth know-how of DTAs and corporate and fiduciary structures to offer clients best in class holistic services.’

‘The team is very professional and works efficiently. Pragmatic solutions are sought. The relationship with the clients is uncomplicated and direct.’

‘We work together with Pascal Taddei, Fabian Streule and Jürg Altorfer. Their direct and clear approach and the good communication with us as a client are very positive.’

‘The practice is a boutique in the tax field with outstanding, exceptional service. The team’s strengths include strong analytical skills, years of experience in the subject areas and a great ability to solve complex problems in a practical and sustainable manner.’

‘The partners are of outstanding quality in several aspects: very experienced and solution-oriented. Strong ability to analyse situations and challenge critically the situation with the aim to find a practical and long-term sustainable solution.’

Key clients

Castle Alternative Invest (CAI) and Castle Private Equity (CPE)

Swiss Re

LGT Bank AG

Work highlights

  • Advised Swiss Re on withholding tax avoided based on a new legal basis.
  • Advised LGT Bank AG on a tax restructuring.
  • Assisted Castle Alternative Invest (CAI) and Castle Private Equity (CPE) with the analysis of impact and measures to be taken in view of the entry into force of the Swiss tax reform.

Ludwig + Partner Ltd.

Boutique Ludwig + Partner Ltd. handles national and international corporate tax advice, corporate restructurings and real estate transactions, with a client portfolio that largely consists of Swiss and European SMEs. Team head Hubertus Ludwig  has experience in succession planning and acts as board member of several companies, as do several other team members. Thomas Ziegler is a key contact for family offices and private clients, while Beatrice Van der Haegen  knows the real estate and energy areas well.

Practice head(s):

Hubertus Ludwig

Other key lawyers:

Thomas Ziegler; Beatrice Van der Haegen

Testimonials

‘Lots of experience in several jurisdictions for very complex tax structures.’

‘Thomas Ziegler: very outcome-oriented.’

‘They are very strong in tax structuring, support in different tax declarations and VAT advice. The team is very strong and they are very practical and work very efficiently.’

‘Hubertus Ludwig leads a strong team with comprehensive skills. Very personal – very reliable.’

‘The partner is always available and shows an excellent engagement for our company. The firm organises excellent professional trainings.’

‘Exceptional knowledge of the healthcare industry and efficiency in delivering the products.’

Key clients

Keystone Group

Burda Group

Rieker Group

University Hospitals Basel

Primeo Energie

Bodyworlds/Körperwelten

Interspiro Group

Bayer Consumer Care AG

Drossapharm Group

WIR Bank

MLL Meyerlustenberger Lachenal Froriep Ltd

MLL Legal has a team of ‘smart and practical business-oriented advisors.‘ The practitioners cover a wide range of tax matters, both Swiss and international in scope, including capital market, finance and M&A transactions, restructurings, tax litigation and the implementation of the newly introduced tax incentive schemes for innovation. It is also active in advising on new business models of the digital economy including digital platforms, crypto currencies, and token business models; Marcel Jung is the key contact here. He heads the firm together with Thomas Nabholz, who also has accounting firm experience.

Practice head(s):

Marcel Jung; Thomas Nabholz

Other key lawyers:

Dimitri Rotter; Julian Kläser

Testimonials

‘Proficient, responsive, analytical, innovative. Delivering on time, very good quality.’

‘Thomas Nabholz is very proficient in tax law. Very supportive, quick analyser, straight to the point. Extremely helpful.’

‘’Client first’ focus, ability to drive value and understanding of the business.’

‘Thomas Nabholz: Solid industry and tax knowledge, excellent drive on delivery, highly client-oriented approach.’

‘Julian Kläser: attention to detail, great drive on delivery.’

‘Smart and practical business-oriented advisors. The lawyers as MLL understand how to add value to my business.’

Key clients

Swiss Re

Trifork Holding Ltd

Zalando SE

Bitcoin Suisse

SEBA Bank AG

Crypto Finance Group

Müller-Steinag Gruppe

Emaar Properties PJSC

HOPR

Pfeiffer Holzindustrie

Acasus Group

VictoriaPartners GmbH

UNHCR

The Global Fund for Survivors of Conflict-Related Sexual Violence

Ethical Fashion Initiative

Work highlights

  • Advised Swiss Re and other major financial services providers on implementing the new tax super-deduction for research & development expenses.
  • Advised Trifork on all legal and tax aspects of the listing on Nasdaq Copenhagen.
  • Advised SEBA Bank on tax structuring of the launch of various structured products with underlying crypto currencies.

MME Legal | Tax | Compliance

MME Legal | Tax | Compliance fields a sizeable team of specialists dedicated to a variety of tax needs. The group is instructed by mid-sized to multinational companies, family offices, banks and other financial institutions. The group’s offering includes corporate tax law, VAT and customs, tax planning including transfer pricing, VCMs, relocations, and tax audits. Andreas Müllerdistinguishes himself as a very experienced, innovative and pragmatic advisor.‘ Blockchain-specialist Thomas Linder and VAT-expert Roland Reding are also noted.

Other key lawyers:

Samuel Bussmann; Peter Brülisauer; Walter Frei; Thomas Linder; Andreas Müller; Christoph Rechsteiner ; Roland Reding; Hans Rudolf Habermacher; Christina Stocker

Testimonials

‘I would like to highlight the following: A) High reliability, which means that they are always ready to help and always comply with the deadlines; B) The team is very good at explaining highly complex matters of the tax law; C) Excellent contact with the local tax authorities, allowing to resolve positively various questions while obtaining rulings.’

‘I would like to say that Andreas Müller never hesitates to walk the extra mile to deliver an excellent service. He is also often available on short notice. Due to his excellent knowledge of the Swiss tax law and practice, he is able to provide advice very quickly.’

‘The tax team is very practical and solution-orientated. The people have excellent tax knowledge and the cooperation functions very well.’

‘The capabilities of MME to deliver on-point multi-jurisdictional legal and tax services to its clients through its network of collaborating international firms is absolutely stellar.’

‘Christina Stocker is definitely an outstanding tax lawyer.’

‘Andreas Müller impresses with his tax competence, his appearance, his personality. The added-value and value-for-the-money are incomparably good. We are very proud of our partnership with MME.’

‘Effective Team with a broad knowledge regarding tax matters. They have good relations to various tax authorities.’

‘Andreas Müller has always distinguished himself as a very experienced, innovative and pragmatic advisor who efficiently and effectively handles our tax matters. Special mention should be made of his experience in the real estate sector.’

Riedweg & Partner AG

Riedweg & Partner AG, which opened its doors in April 2020, has formed a cooperation with transaction boutique Advestra and advises on tax implications of corporate, M&A, capital markets, and financing transactions. The group impresses with a portfolio of several blue-chip clients, but also acts for entrepreneurs and wealthy individuals. Experienced tax expert Peter Riedweg heads up the practice, which also includes Laurent Riedweg. Céline Martin from Homburger joined the team in early 2022.

Practice head(s):

Peter Riedweg

Other key lawyers:

Laurent Riedweg; Céline Martin

Testimonials

‘Very reliable team with high-quality standards. Open and honest discussions and collaboration to find solutions and to tackle problems from a technical as well as from an operational point of view. Collaboration is more like teamwork than an advisor/client relationship. The team also anticipates operational impacts and is not coming from a purely technical/theoretical side, which is very important for in-house tax counsel.’

Key clients

Avaloq Group

EF Education First

J.P. Morgan

Gold­man Sachs

Jef­fer­ies

ZKB

Netcetera

VISCHER

VISCHER‘s team is noted for being ‘extremely up to speed, very business-oriented and pragmatic.’ The offering includes tax support in M&A transactions, representation in tax litigation, including administrative assistance in international proceedings and the handling of cross-border restructuring. The group has a track record of advising clients from the TMT, aviation, financial services and life sciences sectors; Nadia Tarolli Schmidt is particularly experienced in the latter. She leads the practice together with Christoph Niederer whose skillset includes transfer pricing matters.

Other key lawyers:

Stefan Grieder; Patrik Fisch

Testimonials

‘Vischer’s tax team works and delivers as a team and the deliverables are always of exceptional quality.’

‘Christoph Niederer is renowned for a very clear analysis of cases, out of the box solutions that are at the same time compliant and suit client needs. Very good understanding of internal processes and limitations and inputs that are needed by a financial institution to implement a tax-compliant solution.’

‘The tax team around Christoph Niederer is extremely up to speed, very business-oriented and pragmatic. Christoph Niederer and Patrik Fisch were always able to serve as sharp-minded counterparts to discuss alternative finance structures, they asked critical questions which helped me to navigate around the hot tax topics.’

‘They are extremely up to speed, responsive and immediately understand what my needs are, what the challenges from both a commercial and legal perspective are and how difficult topics can be resolved. They do not present problems, but develop solutions. You feel that they really want to make a transaction happen.’

‘Deep know-how of Swiss tax system, able to work diligently with other non-Swiss firms.’

‘Motivated, engaged, thoughtful, to-the-point.’

‘Nadia Tarolli and Stefan Grieder are very client-oriented and invest time and effort in really understanding where you’re coming from, what the source of the question or issue is and to adapt solution elaboration. No copy/paste or recycling of legal opinions.’

Key clients

Bank Rothschild & Co AG

Groupe Mutuel Holding SA

Ardian Growth Polyphor AG

Continum Unternehmerkapital AG

Spaeter Pension Fund

Sunfire GmbH

Clarunis AG

Emmanko AG

Swisspower Renewables AG

Credentis AG

Eleven Sports Network Ltd.

Thanasis Martinos

MCAM Symalit AG

Raphael Dal Bo

Kuros Biosciences AG

Fidelium GmbH

NBE Therapeutics

DCS Pharma AG

Numab Therapeutics AG

Work highlights

  • Advised Groupe Mutuel SA on the tax aspects of the acquisition of MZ Beratung AG.
  • Advised Polyphor AG on different tax matters.
  • Advised Bank Rothschild & Co AG on various matters, including a group restructuring project.

Wenger Vieli Ltd

Wenger Vieli Ltd is noted for its close collaboration with the firm’s corporate and M&A practice. The practice regularly advises on the tax aspects of transactions, reorganisations and restructurings, but also covers tax advice to individuals, VAT support and tax litigation as well as social security queries. National and international companies, often also start-ups, and HNWIs instruct the firm. Bruno Bächli leads the practice and is well versed in succession and inheritance planning as well as in asset-related matters. Barbara Brauchli Rohrer is a key contact in corporate and capital market-related tax questions, while counsel Marc Gerber specialises in VAT and customs.

Practice head(s):

Bruno Bächli

Other key lawyers:

Barbara Brauchli Rohrer; Dominik Bürgy; Marc Gerber

Testimonials

‘The team produced an excellent outcome. They kept us informed at all times and we felt involved in the process.’

‘Bruno Bächli is he is extremely intelligent and has strategic insight.’

‘Great know-how on individual and corporate taxation matters. Quick response time and reasonable fees.’

Key clients

Domino’s Pizza Plc

Work highlights

  • Advised Signa and Central on the auction process on Globus, the fashion warehouse group of Migros.
  • Advised one of the largest charitable and entrepreneurial foundations in Europe on creating concepts for the transfer of the private and business wealth of the founder.
  • Supported the integration of a company into our client’s company with tax advice and planning after having been involved in the take-over (financing and acquisition structure).

BianchiSchwald LLC

BianchiSchwald LLC deals with tax aspects in transaction structuring and M&A deals, relocations, tax planning and transfer pricing issues in addition to representing clients in court proceedings and before tax authorities. Team head Joseph Merhai also has know-how in strategy and transfer pricing. Sébastien Maury is a key contact for private clients. Gianni Fera handles negotiations with tax authorities.

Practice head(s):

Joseph Merhai

Other key lawyers:

Gianni Fera; Sebastien Maury

Bratschi Ltd

The scope of Bratschi Ltd includes Swiss and international corporate tax planning, in particular in relation to relocations, reorganizations, financing, acquisitions, sales, restructurings, tax-efficient group structures and employee participations schemes. SMEs and listed companies companies, often from the banking, manufacturing, services, retail and travel industries, as well as high-net-worth individuals are on the client roster. Practice head Michael Barrot is well versed in tax proceedings. Cédric-Olivier Jenoure works ‘very efficiently.'

Practice head(s):

Michael Barrot

Other key lawyers:

Cédric-Olivier Jenoure; Pascal Zgraggen

Testimonials

‘Friendly and competent people who know what they do. Quick response.’

‘Cédric Jenoure always kept me posted on the current standing. I was always up to date. Very quick response to my demands etc. Very efficient.’

‘Extremely professional team, with focus on long-term relationships.’

Key clients

LGT Bank (Schweiz) AG

Lancel Group

Evraz Group

Nederman Holding AB

UBS Switzerland AG

Deutsche Private Equity (DPE)

Canadian Descartes Systems Group

Pension Fund of the Credit Suisse Group

Bank am Bellevue Group

Adecco Group

Be Group/Be Shaping the Future AG

DOCOMO Digital/NTT Docomo Group

Indian Clean Tech Startup h2e Power

Nectar Digital Wealth Ltd.

Reichmuth Bank

Viking Cruises Group

Cleeven HE AG

Soladis Group

InveniAI LLC

Ancient India Group AG

The Worldcitizen KLG

Work highlights

  • Advised Viking Cruises Group on the issue of a $675m offering of 13% senior secured notes.
  • Advised LHE Enterprises Ltd. on tax aspects in connection with the sale of online sportsbook and casino operator Argyll Entertainment AG to the listed betting enterprise Esports Entertainment Group.
  • Acted as Swiss tax and legal advisor to the Swiss subsidiary InveniAI GmbH with regard to its investment in the Basel Area and the domiciliation in Basel.

CMS

CMS acts for private, public, institutional and non-profit clients on Swiss and international tax planning, corporate tax, cross-border migrations and restructuring. The group also has experience in representing clients in tax litigation. Another pillar is advising high-net-worth individuals and families on tax issues, including wealth structuring and estate planning. Andrio Orler and Mark Cagienard head up the practice, which also includes David Hürlimann and Sarah Busca Bonvin.

Practice head(s):

Andrio Orler; Mark Cagienard

Other key lawyers:

David Hürlimann; Sarah Busca Bonvin

Testimonials

‘The team tax at CMS Geneva is definitely one of the best in Switzerland: outstanding competence and know-how.’

‘Outstanding know-how and expertise in tax matters and especially the fact that they are usually extremely proactive and creative in finding solutions to complex tax situations etc.’

‘They have profound expertise and experience. They are easy to work with and always deliver on time.’

‘Mark Cagienard is very smart, easy to work with and provides brilliant tax advice.’

‘CMS’s corporate law practice group is our preferred partner. CMS offers seamless access to a broad and internationally available range of services.’

‘Mark Cagienard is a certified tax expert and attorney-at-law. This rare skillset allows for efficient and creative solutions. Mark and his team are pragmatic, helpful and knowledgable.’

Key clients

nChain Group

Agta record

LafargeHolcim

Renaissance Anlagestiftung

CCC Group

Work highlights

  • Advised nChain group on the relocation of the core group from Antigua to Switzerland and setting up the tax-efficient investor structure.
  • Advised the CCC group, a listed company in the shoe industry, on the tax aspects of the restructuring and sale of Karl Vögele.
  • Advising SICPA Group on the tax implications of a major real estate project.

FBT Attorneys-at-Law

FBT Attorneys-at-Law is instructed by HNWI, banks, investment managers, trust companies and family offices for a variety of tax matters. Beyond traditional queries, the group advises on the framework of exchange of information, tax transparency and tax criminal proceedings. Jean-Luc Bochatay is a specialist in the latter in addition to his focus on multi-jurisdictional tax planning. He jointly leads the practice with Michel Abt, whose banking and finance know-how stand out. The Swiss group works in close collaboration with the firm’s Paris office.

Practice head(s):

Michel Abt; Jean-Luc Bochatay

Testimonials

‘Tailor-made solutions and in-depth knowledge of the needs of their clients. Close monitoring of the transaction from its inception until its conclusion.’

‘The partners are really involved in the files. Practical and flexible approach. Friendly contact.’

‘Personalised approach, capacity to work in a team with a non-firm partner on the client files. Large expertise in the tax field.’

‘Excellent follow-up and expertise.’

Gillioz Dorsaz & Associés

Led by Nicole Fragnière Meyer, the team at Gillioz Dorsaz & Associés regularly advises corporate clients on M&A transactions, restructurings, cross-border relocation of businesses as well as day-to-day operations. It further covers tax audits, litigation, and VAT-related matters. The group also advises private clients on their tax needs.

Practice head(s):

Nicole Fragnière Meyer

Other key lawyers:

Alexandre Steiner

Jeantet

Jeantet capably covers tax matters for clients in the Swiss-Lux-French markets, with offices in the relevant jurisdictions. The group is active for corporate and private clients as well as for commodity businesses and investors, assisting with M&A and real estate-related tax aspects. Patrice Lefèvre-Péaron has experience with outbound and inbound investments. Senior associates Laure Rinchet and Aline Henrion-Chardon provide key support.

Practice head(s):

Patrice Lefèvre-Péaron

Other key lawyers:

Laure Rinchet; Aline Henrion-Chardon

Key clients

GIFI

Valeo

Engie

FORBES

BNP Paribas

Crédit Suisse

WENDEL

INSEEC U. – CINVEN

SAPIANCE SAPIANCE CAPITAL LTD

Work highlights

  • Advised GIFI throughout the structuring of its first investment in Switzerland, the opening of the store chain in Switzerland and the structuring of a joint venture and investments arrangements.
  • Acted as Swiss legal counsel to ENGIE group and Solairedirect Global Operations SA in connection with the construction, operation of a photovoltaic electric generation facility located in the State of Aguascalientes, Mexico, together with its financing.

Prager Dreifuss AG

Prager Dreifuss AG‘s broad practice is sought after by corporate and private clients alike; it covers queries regarding transfer pricing, group internal reorganisations, refinancing situations and compliance as well as inheritance, gift, income and wealth tax. The members further assist the corporate and M&A, real estate, and finance practices, and advises on administrative assistance procedures. Roland Böhi leads the practice.

Practice head(s):

Roland Böhi

Testimonials

‘They are supporting the client across their business, legal, tax, HR and the people have a lot of experience and good backgrounds.’

Wenger Plattner

Wenger Plattner is active in general tax planning and tax counseling integrated in mandates of the corporate/ M&A team. The group has noteworthy experience in real estate taxation matters such as mergers and acquisitions of real estate companies and single objects; tax efficient reorganisations of real estate portfolios and real estate redevelopment concepts. The team includes Sereina Mader. Former practice head Urs Schüpfer has now left the firm.

Other key lawyers:

Sereina Mader

Testimonials

‘They have high technical expertise in corporate and individual taxation, but still with a pragmatic approach.- They are extremely client-oriented.- The tax authorities trust them.’

‘The collaboration between the teams stands out.’

‘Wenger Plattner is very competent and the opinions are always detailed and well-founded. The given deadlines are met. In addition, the price-performance ratio is very good compared to the competitors. ‘

‘Well-founded, detailed, competent, accurate, forward-looking in all tax matters.’

‘They make the impossible possible- excellent negotiation skills.’

Key clients

Heineken Group Switzerland

HIAG Real Estate Group

SIGNA Retail Group

Magazine zum Globus AG

Denner AG

Büchi Glas Uster

Baugenossenschaft Zürichsee

PEKU Treuhand

Peter Steiner Family Office/Hagenholz Immobilien AG

AXA Real Estate Funds

Work highlights

  • Advised Heineken Switzerland Group on tax aspects of its restructuring of holding of international participations with a new Swiss sub-holding structure.
  • Successfully acted for Hagenholz Immobilien AG in an appeal at the Federal Supreme Court in the context of the reduction of the applicable real estate capital gains tax burden to approx. CHF500k.
  • Advised Magazine zum Globus AG, as well as its shareholders, with respect to the sale of a portfolio of 31 stores to its former CEO Thomas Herbert and the Bayard Family.