Tax in Switzerland

Bär & Karrer Ltd.

The team at Bär & Karrer Ltd. has established itself as a go-to tax practice for a variety of matters. Through its close collaboration with the firm's corporate, capital markets and banking and finance teams, it is often involved in related transactions but also assists private clients in succession planning, compensation plans and private wealth structures. The practice is jointly led by Susanne Schreiber, who is a key contact for listed as well as private companies, and tax planning specialist Daniel BaderChristoph Suter leads the Geneva team and also handles tax litigation. Ruth Bloch-Riemer handles social security and pension matters. Raoul Stocker joined from Deloitte AG in June 2020.

Practice head(s):

Daniel Bader; Susanne Schreiber

Other key lawyers:

Paolo Bottini; Christoph Suter; Ruth Bloch-Riemer; Raoul Stocker

Testimonials

‘Many years of tax experience good communication skills’

‘Very engaged, fast response, exceptional solutions, “can do” attitude, happy optimistic attitude, humble.’

‘It is a pleasure to work with Daniel Bader.’

Key clients

UBS

Implenia AG

Jacobs Holding / Colosseum AG

Novartis

Investindustrial

Lupa

Capvis

Priora / Real Estate

DSV / Panalpina

Saint Gobain

EQT

Cembra Money Bank

Work highlights

  • Advised Saint-Gobain’s Swiss subsidiary Schenker-Winkler Holding AG on the tax aspects of the sale of its remaining 10.75% stake in Sika for CHF2.56bn.
  • Assisted Implenia AG with completing the spin-off of Ina Invest Holding AG and the shares of Ina Invest Holding were, after a rights offering in connection with a capital increase raising gross proceeds of CHF116m.
  • Advised EQT on all aspects of Swiss law on its acquisition of Galderma Skin Health S.A. from Nestlé S.A. , including tax aspects of the financing and social security/ pension due diligence.

Homburger

Homburger has a strong track record advising on the tax aspects of M&A, capital markets, and financing transactions, where it is able to leverage the respective strengths of the wider firm. The team has strong experience advising financial institutions, as well as companies and private clients. Practice head Reto Heuberger and Dieter Grünblatt are also well versed advising on the tax implications of relocations and reorganisations, among others. Stefan Oesterhelt adds expertise in tax litigation to the team. Claudia Suter is the key contact for high-net-worth individuals and family offices.

Practice head(s):

Reto Heuberger

Other key lawyers:

Dieter Grünblatt; Stefan Oesterhelt; Claudia Suter

Testimonials

‘Peter Müller and Reto Heuberger: excellent work sometimes even beyond expectations.’

‘The Homburger tax team clearly provides outstanding advice. Banking & finance, capital markets and M&A are also strengths of Homburger.’

‘A lot of expertise concentrated in one office.’

‘Dieter Grünblatt is really outstanding, in particular but not limited to when it comes to financial instruments and capital markets-related work. He has an amazing in depth knowledge about the tax and legal side of financial instruments and capital markets-related transactions.’

‘Grünblatt is also very persistent in contract negotiations. He also has a positive track record to receive positive tax rulings with the Swiss Tax Administration for particular financing structures. He is able to think through each step of a specific deal and knows exactly where the detrimental trigger points are in hundreds of pages of documentation.’

Key clients

EF Education First

ABB

Clariant

Credit Suisse

UBS

FIFA

Silversmith Capital Partners

Appfire Technologies

Roche

ADC Therapeutics

Becton, Dickinson and Company

Siegfried Holding

Alcon

Meyer Burger Technologies

Firmenich

SIX Swiss Exchange

Liberty Global

Zürcher Kantonalbank

Work highlights

  • Advising Liberty Global on the tax structuring of its planned public tender offer for Sunrise.
  • Advised Clariant as global lead legal adviser on the tax-related matters of the approx. $1.6bn sale of its global masterbatches business to PolyOne Corporation.
  • Advised ABB on tax-related matters concerning the separation of the Power Grids business and the completion of its $11bn divestment to Hitachi.

Lenz & Staehelin

Lenz & Staehelin fields a group of experienced tax advisers, who have know-how across the spectrum of tax law. The team is often instructed in cross-border tax disputes, exchange of information and mutual agreement procedures; estate and tax planning for ultra- and high-net-worth individuals, athletes and artists; VAT and customs; relocations and employee shares. Together with experts from other practice groups, the team also assist with the taxation of real estate and private equity as well as corporate and finance transactions. Jean-Blaise Eckert is a key name for inheritance tax matters; he leads the practice together with Pascal Hinny, who is an established contact for international companies. Daniel Schafer has a 'brilliant mind', and Frédéric Neukomm and Floran Ponce are also noted.

Practice head(s):

Jean-Blaise Eckert; Pascal Hinny

Other key lawyers:

Daniel Schafer; Frédéric Neukomm; Floran Ponce; Mark Barmes

Testimonials

‘Strong technical skills, good communicators and excellent relationship with the tax authorities.’

‘Very responsive and collaborative.’

‘Strong all round Swiss tax practice.’

‘In general they provide a very wide scope of services, not limited to tax. They have a deep understanding of the internal struggles of our group and are able to adapt swiftly in order to match our needs. Always a pleasure to work with such a competent and transparent team.’

‘Daniel Schafer is a very knowledgeable person with a deep knowledge of the political world in which we live in. Brilliant mind, optimistic, reliable, one could only hope all counsels would achieve his level of dedication to his clients. He’s driven by finding the best solution possible, no matter the difficulties ahead.’

‘Very strong team. Members of the team are truly knowledgeable, available, and responsive. I really do appreciate their practical approach to finding a solution that works. Easy to work with!’

‘Daniel Schafer is outstanding tax practitioner. He has excellent knowledge of Swiss tax law. He is very available, solution oriented and easy to work with. He keeps things simple to understand and gives you the big picture so you understand the solution recommended.’

‘Mark Barmes has an outstanding knowledge of trust matters. He and his team are very good and very solution oriented. Working with them is a real pleasure.’

Key clients

ADM – Archer Daniels Midland Company

Agilent

Arlanxeo

AXA Stiftung Berufliche Vorsorge, Winterthur

Chequers Capital

CMOC Limited

Colgate Palmolive

Conforama

Covestro

Work highlights

  • Advised Water Street Healthcare Partners and JLL Partners on the buyout of Solvias AG.
  • Advised Deutsche Börse AG on the tax aspects of the incorporation of Qontigo, a fintech company that was created in 2019 through the combination of Axioma, DAX and STOXX.
  • Advised Novimmune on the tax aspects of the spin-off of the Emapalumab business and its sale to Swedish Orphan Biovitrum AB for a price of CHF515m.

Niederer Kraft Frey AG

Niederer Kraft Frey AG is noted for having 'great experience in particular in highly complex cross-border tax structuring tasks'. Under the lead of the highly-regarded Thomas Graf, the team is often instructed by financial institutions to assist them with tax matters concerning M&A, reorganisations, structured products and private equity matters but also in tax litigation proceedings. Other areas of expertise are advising private clients, athletes and - a notable focus of Daniela Schmucki - sports associations. Markus Kronauer has a strong track record in a variety of transactions, while Christina Rinne assists with customs, international trade and VAT.

Practice head(s):

Thomas Graf

Other key lawyers:

Daniela Schmucki; Markus Kronauer; Christina Rinne; Elga Reana Tozzi

Testimonials

‘The NKF team has a great experience in particular in highly complex cross-border tax structuring tasks. Their solutions are always tailor-made and very pragmatic. The NKF team perfectly understands the client’s business and needs, no matter how complex these are.’

‘Thomas Graf has a unique experience and an exceptionally pragmatic sense in giving advice regarding complex cross-border transactions and international sports events – in his field of expertise he is truly stellar. He helped us to be always at the forefront of developments and he is a true pleasure to work with.’

‘They are hands on. Their knowledge of tax law is really high. They are client focused, accessible and provide a high level of attention.’

Key clients

Credit Suisse

CRH

Nestlé Skin Health

Tokio Marine

Selecta Group

Procimmo Swiss Commercial Fund

Ontario Teacher’s Pension Plan

Software ONE

Lindsay Goldenberg

Helvetische Bank (HB)

Work highlights

  • Advised Credit Suisse on the CHF20bn domestic covered bond programme including coverage of all tax issues.
  • Advised the arrangers on the financing for the CHF10.2bn acquisition of Nestlé Skin Health by EQT and Abu Dhabi Investment Authority.
  • Assisting Helvetische Bank AG with the analysis of the structured products, in particular AMC (actively managed certificates), for Swiss tax purposes in the preparation of the documentation for listing at the SIX.

OBERSON ABELS SA

OBERSON ABELS SA is a highly regarded boutique based in the French-speaking part of Switzerland which advises predominantly on tax matters. The offering is twofold: the group assists private clients with estate planning, compensation packages and social security as well as companies with M&A and reorganisations, among other work. It has special knowledge in the banking, trading and IT services fields. Xavier Oberson in Geneva is also instructed in criminal tax law cases and tax litigation. Pierre-Marie Glauser in Lausanne focuses his practice on corporate tax matters.

Other key lawyers:

Xavier Oberson; Pierre-Marie Glauser

Walder Wyss Ltd.

Walder Wyss Ltd. provides cross-disciplinary support in the full range of tax matters; together with specialists from the relevant team, the tax practitioners advise on M&A, real estate, corporate finance and capital markets transactions; relocations and employee benefits; blockchain and ICOs; and wealth and inheritance planning. The client portfolio includes Swiss and foreign companies and high-net-worth individuals. Practice head Maurus Winzap is 'highly regarded for his great and in-depth knowledge from tax planning to M&A transactions'. Thomas Meister has a track record handling the tax aspects of corporate restructurings and Robert Desax is experienced in controversial tax matters. Fouad Sayegh is the name to note in Geneva.

Practice head(s):

Maurus Winzap

Other key lawyers:

Thomas Meister; Robert Desax; Fouad Sayegh

Testimonials

‘Very professional, responsive and comprehensive. In the Swiss market, they are capable of handle complex sophisticated cross-border transactions and planning.’

‘Robert Desax is extremely knowledgeable and practical with the tax advice he provides. He has a strong grasp of international tax issues as they apply in Switzerland. It is a pleasure working with him.’

‘Leading full-service tax practice headed by Maurus Winzap – extremely experienced. Fully integrated offices located in all three language regions of Switzerland for seamless client service across offices and languages ’

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

‘Walder Wyss always seems to exceed our expectations in terms of responsiveness, quality of work, know-how, and professionalism.’

‘Maurus Winzap is extremely responsive, very knowledgeable, and always professional. Always amazed at the speed he responds to inquires. He is also a great team player.’

Key clients

Nestlé SA

Ardian

CRISPR Therapeutics Ltd.

UBS Switzerland Ltd.

Filtration Group

Solör Bioenergy Group

TEOXANE SA

wefox Group

Swiss Life Ltd.

Aduno Holding Ltd.

Ultima Capital SA

Goldman Sachs International Bank

Work highlights

  • Acted as lead Swiss counsel to Nestlé on its sale of its Swiss Group company Nestlé Skin Health.
  • Acted as legal and tax counsel to Ardian on its acquisition of a majority stake in Sintetica.
  • Assisted UBS Switzerland with its acquisition of a mortgage loan portfolio from Bank Julius Bär & Co.

Baker McKenzie

Baker McKenzie has a comprehensive tax offering, which includes providing assistance with M&A and restructuring, real estate transactions, VAT, transfer pricing and wealth management. The team has strong capabilities in cross-border matters and is led by Kilian Perroulaz who, in additional to corporate tax expertise, is also active in tax audits and litigation. Senior counsel Denis Berdoz in Geneva has longstanding experience of inbound investments and tax treaties, among others. Hans KochRené Schreiber and of counsel Andrea Bolliger are also key practitioners.

Practice head(s):

Kilian Perroulaz

Other key lawyers:

Hans Koch; René Schreiber; Andrea Bolliger; Denis Berdoz; Tobias Rohner

Testimonials

‘Excellent industry knowledge and technical know-how; always appropriate advice; quick response times.’

‘Kilian Perroulaz has outstanding tax knowledge and gives quick responses.’

Key clients

Bristol Myers Squibb

Lonza

BrickMark AG

Ufenau Capital Partners AG

Schmolz+Bickenbach AG

RRJ Capital

Swiss Life AG

Work highlights

  • Advised Bristol-Myers Squibb on tax structuring, VAT support, a review and analysis of Swiss ruling status as well as post-acquisition reorganisation issues.
  • Advised Lonza and Christian Hansen, a Danish biotech group, with the establishment of a 50/50 joint venture to pioneer the live bio therapeutic products (LBPs) industry.
  • Advised BrickMark on the purchase of a prime commercial building in the heart of Zurich’s central business district.

Loyens & Loeff

Loyens & Loeff has a broad tax practice and acts for clients including international corporations, investment managers, private equity funds and other financial institutions as well as high-net-worth individuals and family businesses. The group handles corporate and transaction tax, transfer pricing, VAT, customs and employment tax. Practice head Beat Baumgartner is an experienced adviser and is ably supported by Fabian Sutter, who made partner in January 2021.

Practice head(s):

Beat Baumgartner

Other key lawyers:

Fabian Sutter

Testimonials

‘The individuals we deal with cover a broad spectrum of tax affairs with in-depth knowledge. Also, we have been dealing with the same individuals for years now and they know us and our situation. We don’t have to start from scratch every second year.’

‘The individuals are highly competent in their field, accessible and responsive, articulate – also in a foreign language, and generally a pleasure to work with.’

‘Fabian Sutter is a standout practitioner as is Beat Baumgartner.’

‘Very creative and are always able to find solutions.’

‘They are always very responsive and clear in their responses.’

‘A huge team with enormous and diverse expertise in tax in all the Benelux countries and Switzerland. Their reputation precedes them, and as a result, it is hard to go wrong if you instruct them.’

‘Beat Baumgartner is an expert tax adviser, and very effective at managing clients with limited familiarity with the relevant rules.’

Key clients

Majority shareholders of Pargesa Holding SA, Switzerland

Ardian

Altria group

Work highlights

  • Advised the majority shareholders of Pargesa Holding on the Swiss tax aspects of a public exchange offer for all publicly held shares in Pargesa Holding.
  • Advised Ardian on all Swiss tax aspects in connection with the acquisition of Swiss-based Swissbit Group.
  • Assisted a Canadian energy group with the establishment of an innovative and tax efficient financing structure for financing the group’s operations in the US.

Pestalozzi

Pestalozzi's tax team is noted for providing solutions in a 'timely, transparent and courteous manner'. Its areas of expertise are providing tax advice to international companies and financial institutions in connection with financings, M&A restructurings, real estate transactions, bond issuance and social security compliance matters. The team, which is led by the 'outstandingNils Harbeke, also handles tax litigation and private client instructions. Jonas Sigrist focuses on corporate tax matters. Counsel Silvia Zimmermann and senior associate Noëlle Mathis provide additional support.

Practice head(s):

Nils Harbeke

Other key lawyers:

Jonas Sigrist; Silvia Zimmermann; Noëlle Mathis

Testimonials

‘Very knowledgeable regarding Swiss tax law. Polite and professional in answers given to clients and with quick feedback. Great teamwork within the organization.’

‘Attention to detail and timeline. Attention to individual situation and needs, while still highlighting alternatives, options or improvement ideas.’

‘Jonas Sigrist: great industry knowledge, good connections to tax authorities.’

‘Jonas Sigrist and his team have a deep understanding, both from a local and international perspective.’

‘Nils Harbeke is outstanding.’

‘Jonas and his team are great listeners and are keen to learn all aspects of international commercial transactions and structures before providing advice.’

‘Solutions are delivered in a timely, transparent and courteous manner and consider IP, tax and owner implications where relevant. We would highly recommend them to international companies doing business in Switzerland.’

‘Very responsive, pragmatic and solution-oriented.’

‘Understands the issue very quickly and can easily adapt to in-house issues and offer solutions.’

Key clients

Alpha Simplex Group

Ardian

Axa

AXA Climate

Bank of America Merrill Lynch

CIS Asset Management

City of Lugano Pension Fund

Commerzbank

Cott Beverages / Primo Water

Credit Suisse Insurance Linked Strategies Ltd

Deezer

EFG Bank

Ellen Bassermann Kulturstiftung

EMPIRA AG

Fitness World Group A/S

Freyssinet Group

GE

Glencore

Gonvarri Industries

Hansa Trust

Haus des Stiftens gGmbH

IDINVEST Partners

Klarna Bank AB

Littelfuse Inc.

L’Oréal

Mylan Pharma

Novartis Ltd.

Phillips 66 GmbH

Plasser & Theurer

Rémy Cointreau

Sony Music Entertainment Switzerland GmbH

Swisscanto

Swisscom

Targobank

VP Bank

Westinghouse

Zürcher Kantonalbank

Work highlights

  • Advising Swisscom as Swiss lead tax counsel on both the design and implementation of a new cross-border green bond issue structure, and the flow of the bond proceeds through Swisscom group.
  • Advising Klarna as tax counsel on the reorganisation of Klarna Group’s cross-border operations in the Swiss market.
  • Advising Commerzbank and Targobank on cross-border Swiss VAT matters concerning their cross-border joint venture.

Schellenberg Wittmer Ltd

The team at Schellenberg Wittmer Ltd has various areas of expertise, notably in VAT and customs; corporate tax, including capital markets transactions and reorganisations; real estate taxation; and tax litigation, audit and enforcement. It is a popular choice for clients operating in the financial services sector, industrial companies, NGOs and individuals. Geneva-based Pietro Sansonetti has experience of dealing with the tax authorities. He leads the practice together with transaction specialist Michael NordinJean-Frédéric Maraia in Geneva acts for companies and private clients.

Practice head(s):

Pietro Sansonetti; Michael Nordin

Other key lawyers:

Jean-Frédéric Maraia

Testimonials

‘Sound knowledge of the tax legal environment combined with a practical approach to solve problems.’

‘Availability, understanding, openness.’

‘Expert knowledge. Seniority in experience. Pragmatic approach. Understanding clients’ needs and specific context. ’

‘Tax practice at Schellenberg Wittmer is fast and responsive, focused on added value delivery, client oriented combined with the right level of technical knowledge and expertise. This is well balanced combination with a client oriented result which makes their capabilities truly unique.’

‘People at Schellenberg Wittmer are extremely responsive, fast and diligent. Easily accessible, they demonstrate a high level of technical skills and solid practice in complex and sophisticated tax matters. A great help in the day to day practice.’

‘Expertise in particular tax domains as well as valuable contacts and network’

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

Schroders Bank

Banco Santander

Wyatt Estates II Limited

Work highlights

  • Advised the Aeschbach Family on tax and legal aspects of  the sale of a commercial real estate property.
  • Advised an international NGO on the potential acquisition of a foreign commercial entity.
  • Advising a Swiss Canton on the re-drafting of the legislation for the taxation at source, and implementing regulations including the explanations for the parliament.

Tax Partner AG

Tax Partner AG 'has a team of proven tax experts who cover all tax aspects in the national and international area'. The boutique firm can cover the full gamut of tax matters, with dedicated experts in various areas. Its client portfolio includes listed and non-listed companies, family businesses, individuals, pension funds and law firms, among others. Hendrik Blankenstein leads the transfer pricing group and Stephan Pfenninger specialises in real estate transactions. Alberto Lissi 'always provides good, practical ideas'. Of counsel René Matteotti is the key contact for tax controversies. Patrik Schwarb and David Ryser handle corporate taxation.

Other key lawyers:

Patrik Schwarb; Hendrik Blankenstein; Stefanie Eichenberger; Laurent Lattmann; René Matteotti; Stephan Pfenninger; Alberto Lissi; David Ryser

Testimonials

‘Tax Partner AG is focused on Swiss and international tax law, and the team has good knowledge on both technical and local practical requirements.’

‘Alberto Lissi, the partner of the firm always provides good, practical ideas on how to deal with complicated tax issues by taking into account the unique business background/ corporate structure of the client.’

‘Excellent industry knowledge and technical know-how; always appropriate advice; quick response times.’

‘René Matteotti: outstanding tax knowledge and quick responses.’

‘Technical strong advisors; focused on solutions; pragmatic approach.’

‘Tax Partner has a team of proven tax experts who cover all tax aspects in the national and international area. The tax experts contact you immediately, respond quickly and provide clearly structured and comprehensible assessments.’

‘The cooperation, especially by Stephan Pfenninger, is characterized by a high willingness to perform, a distinct sense for economic processes and an extraordinary understanding for entrepreneurial questions from practice. The quick grasp of the two enables a comprehensive assessment of the situation and an in-depth analysis of the questions that arise. The result is understandable, consistent and comprehensible. ’

‘Alberto Lissi is a very capable and experienced tax partner who delivers high quality work in a timely manner.’

‘Tax Partner has a hands-on attitude and the ability to provide clear advice.’

‘Stefanie Eichenberger and Laurent Lattmann are both reactive, willing to help and give clear advice, asking colleagues if needed and I can count on their hands-on attitude.’

‘Very well recognized in the Ticino canton, which is an asset for the relationship with the tax authorities.’

‘Alberto Lissi very good reputation with tax authorities.’

‘Highly professional but still personal. Very efficient and “short” ways which finally has a positive cost impact. Meanwhile with the transfer price team Tax Partner AG covers all areas of tax.’

‘Highly professional partners with special topics. But no problem for each of them if they have to consult a colleague if they are not familiar with the topic.’

ADB Altorfer Duss & Beilstein

The key practitioners at boutique law firm ADB Altorfer Duss & Beilstein are Fabian DussPascal TaddeiAndreas HelbingJürg Altorfer and Urs Zeltner. The team is well versed in a variety of tax matters and acts for companies from the financial services, chemical and engineering industries as well as private clients. Other work includes advising on tax litigation and the tax aspects of social security issues. Britta Rehfisch is a specialist in VAT issues.

Practice head(s):

Fabian Duss; Pascal Taddei; Andreas Helbing; Jürg Altorfer; Urs Zeltner

Other key lawyers:

Mathias Häni; Britta Rehfisch

Key clients

Castle Alternative Invest (CAI)

Castle Private Equity (CPE)

Work highlights

  • Advised Castle Alternative Invest (CAI) and Castle Private Equity (CPE) on a public share buyback programme.
  • Advised Castle Alternative Invest (CAI) and Castle Private Equity (CPE) on a capital reduction through put option.

Ludwig + Partner Ltd.

Boutique law firm Ludwig + Partner Ltd. stands out for its 'pragmatism combined with a high degree of professionalism and technical know-how'. The Basel-based team focuses on tax support in corporate matters, restructuring and particularly in real estate transactions; those are also areas of activity for group leader Hubertus Ludwig and Beatrice Van der HaegenThomas Ziegler is a key name for private clients.

Practice head(s):

Hubertus Ludwig

Other key lawyers:

Beatrice Van der Haegen; Thomas

Testimonials

‘The L+P practice is very client minded. They try to understand your company philosophy, and all members of the team are very keen to contribute to the company success. They achieve that also by integrating all needed team members which are excellently briefed on the company’s problems in advance.’

‘Pragmatism combined with a high degree of professionalism and technical know-how.’

Key clients

Keystone Group

Burda Group

Rieker Group

University Hospitals Basel

Primeo Engergie

Bodyworlds / Körperwelten

Interspiro Group

Bayer Consumer Care AG

WIR Bank

MLL Meyerlustenberger Lachenal Froriep Ltd

The team at MLL Meyerlustenberger Lachenal Froriep Ltd was formed in 2021 following a merger between Meyerlustenberger Lachenal Ltd and Froriep. The group advises on corporate tax law with regards to M&A and capital markets transactions; the taxation of private wealth, including income, inheritance and gifts; transfer pricing; and contentious tax matters. The group, which is led by tax specialist Marcel Jung, is also active in tax queries and tax challenges relating to blockchain, cryptocurrencies, crowdfunding and e-payments. Julie Wynne and Dimitri Rotter are the key contacts in Geneva and Zug. Thomas Nabholz and Markus Frank Huber, who is noted for corporate tax law advice, are other key contacts.

Practice head(s):

Marcel Jung; Thomas Nabholz

Other key lawyers:

Julie Wynne; Dimitri Rotter; Julian Kläser; Markus Frank Huber

Testimonials

‘Strong practitioners in the area of tax having experience with technical tax matters and experience with sophisticated clients.’

‘Thomas Nabholz gives value-adding advice and has extensive knowledge in the financial services and insurance industries.’

Key clients

Elko Grupa

Pfeiffer Holzindustrie

Naked Heart Foundation (Switzerland)

The Global Fund for Survivors of Conflict-Related Sexual Violence

UNHCR

WhatRocks Foundation

Ethical Fashion Initiative

Acasus

MME Legal | Tax | Compliance

MME Legal | Tax | Compliance fields a sizeable team that is able to cover the full gamut of tax matters. Its expertise ranges from tax planning and structuring, to litigation and compliance. The group also handles tax governance, VAT and the transfer of assets. Key practitioners include Samuel Bussmann and Andreas Müller in the Zug office; Thomas LinderWalter Frei, and Christoph Rechsteiner; as well as new arrivals Roland RedingHans-Rudolf Habermacher and Peter Brülisauer, who joined in summer 2020 from accounting companies.

Practice head(s):

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

Testimonials

‘The most important distinctive feature of the team is that they do not hesitate to walk the extra mile. They often propose additional measures which allow the client to reach even more ambitious goals. The results of the collaboration often exceed expectations.’

‘The MME experts are always at the cutting edge of their knowledge on the legislative framework, courts’ practice, and the clients’ situations, needs and expectations.’

Andreas Müller is a very experienced tax partner with excellent technical know-how in corporate taxation and is particularly familiar with Swiss real estate tax. He is well known in the Swiss real estate industry. He has bright ideas and a very pragmatic approach to solving complex tax problems. He’s fun to work with.’

‘MME addresses problems directly, are uncomplicated and provide comprehensible solutions. The people at MME are more engaged compared to the other companies’

‘MME has always done excellent work for us and achieved outstanding results. The cooperation is always pleasant and highly competent. The problem is first discussed and within a few days a proposed solution is available. Our rating for MME Tax is exceptional.’

‘Andreas Müller: the contact is always highly professional on a business level and extremely competent in all areas of the Swiss tax system. His motivation and passion for tax issues is outstanding. The business relationship with Mr. Müller is based on an extraordinary degree of trust.’

‘With MME you still get a plus of “Added Value” through the ideas, thought-provoking impulses and new behaviours.’

‘MME takes a multidisciplinary approach to legal, tax and compliance at a competitive price. The one-stop-shop offer saves time and the advice is more comprehensive. All partners are personally committed and offer first-class advice. ’

Work highlights

  • Advised an international MedTech company on the refinancing and a partial sale of the group, and support of the listed holding company regarding the consequences of the Swiss Tax Reform.
  • Advised several blockchain protocols and crypto projects on tax, legal and compliance matters, including VAT.
  • Advised a high-net-worth individual on tax efficient investment through foreign investment vehicles and tax efficient estate planning.

VISCHER

VISCHER's tax practice covers the full spectrum of related matters. The team advises on the tax aspects of M&A transactions, restructurings, relocation of businesses and tax litigation. Its client portfolio includes companies from the life sciences, financial services, aviation and technology industries. The practice is jointly led by the 'impressiveNadia Tarolli Schmidt and Christoph Niederer who advises on the tax elements of restructurings and financing arrangements.

Practice head(s):

Christoph Niederer; Nadia Tarolli

Other key lawyers:

Adrian Briner

Testimonials

‘The team effort is extraordinary. In the case of difficult transnational tax problems, Vischer immediately put together a team of experts who recorded and analyzed the problem and then made the legal situation available to the authorities in a competent and informative manner.’

‘In general, it must be said that the cooperation between the employees in the team was unusually competent and goal-oriented.’

‘Very responsive team with a proven track record. They constantly delivered accurate assessments in the projects we collaborated. They are very well connected with members of the fiscal management which helps considerably in solving (also very urgent) matters in a timely manner.’

‘Nadia Tarolli and Adrian Briner deliver excellent work results also under pressure with very tight timelines.’

‘The team acts in a highly professional manner and has a very broad and deep expert knowledge in all aspects of tax law (Swiss cantons, Swiss general tax code, international).’

‘The team is very customer-oriented, fast/responsive, proactively informs on new tax regulations/changes in tax law and communicates in a clear and understandable way.’

‘Nadia Tarolli is impressive: she is very knowledgeable in all aspects of tax law, communicates clearly, communicates when results/feedbacks can be expected and holds these deadlines.’

Key clients

3 Plus Group AG

Qiagen AG

Numab Therapeutics AG

SBSW GmbH

Thommen Group AG

Luzerner Kantonalbank AG

Lake Solutions AG

SEBA Bank AG

Advanced Osteotomy Tools – AOT AG

Raphael Dal Bo AG

Matthias Werder

Ardian Growth

Swissterminal Holding

Thanasis Martinos

Helvetia Asset Management AG

Groupe Mutuel

Work highlights

  • Acted as Swiss counsel for Ardian Growth on its acquisition of a stake in ProduceShop, advising on tax aspects of the transactions.
  • Provided legal and tax advice to 3 Plus Group on its sale to CH-Media.
  • Assisted Qiagen AG with questions related to the feasibility and timing of dividend distributions to its Dutch mother company from a tax, legal, and accounting perspective.

Wenger & Vieli LTD

Wenger & Vieli LTD's main fields of activity are advising on the tax aspects of M&A transactions, as well as assisting start-ups and private clients with tax matters. Practice head Bruno Bächli specialises in advising entrepreneurs, family offices and high-net-worth individuals on international tax law, succession planning and social security issues. Barbara Brauchli Rohrer handles reorganisations, transactions and IPOs. Dominik Bürgy  is another key contact.

Practice head(s):

Bruno Bächli 

Other key lawyers:

Barbara Brauchli Rohrer; Dominik Bürgy

Testimonials

‘Excellent advice, comprehensive explanation of complex matters.’

‘Bruno Bachli. Excellent lawyer, performs deep and thorough analysis of the cases.’

‘Lots of experience, know-how in domestic and international tax issues.’

‘Bruno Bächli is highly regarded for his professionalism, technical knowhow, his personality and his availability.’

Key clients

RFR Management GmbH

Signa Retail Holding AG

Sygnum Bank AG

Work highlights

  • Advised Signa and Central on the auction process on Globus, the fashion warehouse group of Migros.
  • Advised a charitable and entrepreneurial foundations in Europe on creating concepts for the transfer of the private and business wealth of the founder.

BianchiSchwald LLC

BianchiSchwald LLC has expertise in direct and indirect taxes, customs and other levies as well as in tax litigation and the tax aspects of restructurings. The team is led by Joseph Merhai in Geneva, who is also well versed in criminal law as it relates to tax, and transfer pricing specialist Sébastien Maury. The group acts for corporations, investors, individuals and trusts. Gianni Fera handles corporate tax law.

Practice head(s):

Joseph Merhai; Sébastien Maury

Other key lawyers:

Gianni Fera

Testimonials

‘Focus on key sectors such as commodity trading tax-related issues. Strong execution capabilities. Good coordination between associates and the partner in charge who gets personally involved.’

‘Their strong command in international commodity trading (from a tax stand point) is a clear advantage. Meetings are well prepared.’

‘Joseph Merhai is a strong asset.’

Bratschi Ltd

Bratschi Ltd's group is particularly involved in assisting private clients with the tax aspects of setting up family offices, but also advises companies on tax planning, reorganisations and tax litigation. The team has experience acting for clients from the banking, travel and manufacturing industries. Practice head Michael Barrot is a key name for administrative tax law.

Practice head(s):

Michael Barrot

Other key lawyers:

Walter Boss

Testimonials

‘The Bratschi team is easily accessible and has excellent technical skills. They have a good understanding of cross border tax matters and are very responsive. They have an excellent if not brilliant understanding of complex tax matters, but at the same time have a very pragmatic approach to finding the best solution for the client.’

‘Michael Barrot and Walter Boss are excellent tax lawyers who take the extra step to make a transaction work.’

‘Complex cross border tax structuring and advice including for non-Swiss nationals relocating to Switzerland.’

‘Michael Barrot is very commercially minded and understands the interests of his clients and is able to make appropriate suggestions to help his clients achieve their desired tax structuring result.’

Key clients

Adecco Group

Be Group / Be Think, Solve, Execute AG

Canadian Descartes Systems Group

Deutsche Private Equity (DPE)

DOCOMO Digital / NTT Docomo Group

Indian Clean Tech Startup h2e Power

LGT Bank (Schweiz) AG

Nectar Digital Wealth Ltd.

Nederman Holding AB

Pension Fund of the Credit Suisse Group

Reichmuth Bank

UBS Switzerland AG

Viking Cruises Group

Work highlights

  • Advised Viking on the offering of $675m secured notes.
  • Advised Docomo Digitalon the sale of its Solution business division to Digital Virgo.
  • Assisting UBS Switzerland with tax issues related to administrative matters.

CMS

CMS covers a wide range of tax matters, including international tax planning, corporate tax and restructuring. The team's client portfolio is similarly broad as it includes Swiss and foreign corporations, NGOs, entrepreneurs, high-net-worth individuals and family offices. Geneva-based Andrio Orler combines tax and corporate law expertise; he leads the practice together with David Hürlimann, who is well versed in a variety of tax matters.

Practice head(s):

Andrio Orler; David Hürlimann

Key clients

DP World

Grapha Holding

EVENTIM

MERBAG

Conzetta

Agta record

Work highlights

  • Advised CTS Eventim on all legal aspects of the acquisition of the majority stakes in Gadget Entertainment and wepromote.
  • Provided tax structuring advice to Mercedes-Benz Automobil on to the sale of six of its locations in central Switzerland.
  • Advising Sicpa Group on the tax implications of a major real estate project.

FBT Attorneys-at-Law

The team at FBT Attorneys-at-Law acts for investment managers, high-net-worth individuals and family offices, covering tax planning, disputes, tax transparency issues and criminal proceedings. The key contacts are Michel Abt and Jean-Luc Bochatay.

Gillioz Dorsaz & Associés

Boutique law firm Gillioz Dorsaz & Associés in Geneva is active for middle-sized corporations and Swiss private clients. The team handles tax structuring as well as litigation. Practice head Nicole Fragnière Meyer is also able to advise on VAT issues.

Practice head(s):

Nicole Fragnière Meyer

Testimonials

‘Full practice, from tax to legal, including employment law. This firm can assist you with every single topic.’

Jeantet

Jeantet's practice has a core focus on advising clients from Switzerland, France and Luxembourg on tax matters, where the Geneva team works closely with the firm's wider network. Clients include Swiss, French but also multinational companies as well as commodity businesses and investors. Patrice Lefèvre-Péaron leads the team, which is experienced in tax planning and litigation. Senior associates Aline Henrion-Chardon and Laure Rinchet provide additional support.

Practice head(s):

Patrice Lefèvre-Péaron

Other key lawyers:

Laure Rinchet; Aline Henrion-Chardon

Key clients

Forbes Family

ENGIE

GIFI

Prager Dreifuss AG

Led by Roland Böhi, the team at Prager Dreifuss AG is instructed by corporate as well as private clients. The group advises on the tax aspects of transactions, and its workload includes tax matters relating to real estate, restructuring and compliance.

Practice head(s):

Roland Böhi

Testimonials

‘Very competent, fast and satisfactory.’

‘Roland Böhi: matter expertise, solution oriented, clear advice.’

‘Roland Böhi as head of the team personally ensures that all clients receive optimal advice.’