Kellerhals Carrard

Taxes, Data and Privacy, Corpo/M&A

Certified Tax Expert and Attorney at Law, Partner

About

Dr. Angelica M. Schwarz has many years of expertise in advising companies and private individuals on complex issues of national and international tax law. She advises in particular on all tax aspects of restructurings, M&A transactions, employee stock option programs (ESOP & VSOP), financing transactions, real estate structuring, financial products, tax litigation, succession planning, digitization and the digital economy. Through her part-time work as a judge at the Administrative Court of the Canton of Aargau, Dr. Angelica M. Schwarz has acquired broad and in-depth expertise, which she skillfully applies for the benefit of her clients.

She wrote her doctoral thesis on the treatment of data under commercial and tax law. One of Dr. Angelica M. Schwarz's core areas of expertise is advising on the eligibility of data for recognition in the balance sheet and on the optimization of data-driven business models under tax law.

She regularly gives lectures, participates in panel discussions, and publishes scientific articles in her areas of expertise. In addition, Dr. Angelica M. Schwarz provides both internal and external training sessions and considers sharing knowledge an important way to foster essential debate in the research arena.

Her interdisciplinary approach, which combines entrepreneurial thinking with a flair for numbers, makes her an expert in her field

Since 2025: Partner, Kellerhals Carrard KlG, Zurich

Since 2024: Part-time Judge, Aargau Administrative Court, Aarau

2024: Attorney at Law, Voser Rechtsanwälte KlG, Baden

2019-2023: (Senior) Associate, Bär & Karrer AG, Zurich

2018: Legal Associate, Bär & Karrer AG, Zurich

2016-2017: Research and teaching assistant at the Chair for Swiss, European and International Tax Law, University of Zurich

2015-2016: Trainee Attorney, Bär & Karrer AG, Zurich

2014-2015: Court Clerk (Auditor), District Court of Uster, Zurich

2012: Legal Trainee, Law Office V. Landmann, Zurich

2004-2007: Bank Officer, Bank Julius Bär & Co. AG, Zurich

German, English

Swiss Bar Association (SAV)

Zurich Bar Association (ZAV)

EXPERTsuisse Swiss Expert Association for Audit, Tax and Fiduciary

IFA International Fiscal Association

Max Planck Alumni Association

2023: Certified Tax Expert, EXPERTsuisse, Zurich

2016-2019: Dr. iur., University of Zurich

2016-2017: Visiting Researcher and Scholarship Holder, Max Planck Institute for Tax Law and Public Finance, Munich

2017: Visiting Researcher, University of Edinburgh

2012-2013: Mobility program, University of Zurich

2010-2012: MLaw, University of Lucerne

2007-2010: Bachelor of Science in Business Law, Zurich University of Applied Sciences (ZHAW), Winterthur