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The comprehensive guide to the world's leading tax firms

Dominik Burgy is the head of Ernst & Young's Swiss tax practice. The firm has an especially strong reputation in M&A, cross border structuring, transfer pricing and indirect tax with competitors recognising the firm's practitioners as market leaders ... [more]

Dominik Burgy is the head of Ernst & Young's Swiss tax practice. The firm has an especially strong reputation in M&A, cross border structuring, transfer pricing and indirect tax with competitors recognising the firm's practitioners as market leaders across those areas. Philip Robinson, Ernst & Young's global head of indirect tax, is highly rated in the market for his ability in that area of the practice. Similarly for M&A tax advice several practitioners recommend Flurin Poltera and he is said to be "not only really knowledgeable but also very good to work with". In transfer pricing Edvard Rinck is well regarded by competitors while both Reto Gerber and Georg Lutz are highly rated for cross-border structuring. The firm has this year acted on many M&A projects as this service line rebounds significantly after a quiet 2010. A highlight of the firm's M&A work this year was their role in CVC's acquisition of telecommunications group Sunrise which required close attention to structures and cross-border tax issues. The tax team also won a project to handle the tax compliance and reporting obligations of a Swiss bank.

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Homburger's tax department is recognised by competitors as one of the strongest in the Swiss market. Peter Riedweg is its head and he is assisted by four other partners and nine fee earners. The firm's professionals include accountants, lawyers and economists, ... [more]

Homburger's tax department is recognised by competitors as one of the strongest in the Swiss market. Peter Riedweg is its head and he is assisted by four other partners and nine fee earners. The firm's professionals include accountants, lawyers and economists, equipping the tax team to deal with a full range of tax issues. The firm has a strong reputation in corporate tax work in particular though, where Markus Weidmann is singled out by his competitors for his ability and knowledge. Highlights of the practice's work this year include their role in advising NASDAQ listed speech recognition software company Nuance Communications on its acquisition of Swiss company SVOX. Weidmann coordinated the tax elements of the deal and advised the purchaser on the Swiss tax implications of the acquisition. The firm also advised Credit Suisse on the second issue under its covered bond programme established in November 2010. Bonds with a value of €1 billion ($1.43 billion) and five year maturity were issued by the bank's Guernsey subsidiary but payment guaranteed by Credit Suisse Hypotheken, the company's German domestic mortgage subsidiary company. This involved several capital market-specific and cross-border tax issues and required Dieter Grünblatt to liaise with colleagues in the firm's financial services and corporate departments to ensure technically accurate advice tailored to the client's commercial needs.

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PwC's tax and legal service line in Switzerland is led by Andreas Staubli. Competitors recognise the firm as having the leading tax practice in the country. One tax adviser said of PwC: "They are the top competitor and lead the market here. They have ... [more]

PwC's tax and legal service line in Switzerland is led by Andreas Staubli. Competitors recognise the firm as having the leading tax practice in the country. One tax adviser said of PwC: "They are the top competitor and lead the market here. They have superior market penetration and we have a long way to go to overtake them." The practice provides clients with a full range of tax services and has some widely respected practitioners in its team. Markus Neuhaus, who is also the chief executive officer of PwC in Switzerland, is noted by several contemporaries for his ability in corporate tax, cross-border structuring and M&A matters and is one of the most prominent figures in the Swiss tax market. The firm has been involved in several cross-border tax planning and structuring matters recently, though the outstanding example is the advice provided to solar power company Suntech Europe on the relocation of its holding company from the UK to Switzerland. The company derives 80% of its business from countries in mainland Europe, France, Italy and Germany being where the company is especially strong. PwC assisted the company in relocating to Switzerland to provide a tax efficient way to ensure that the company is coordinated from a position close to its most important markets.

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Deloitte's tax team in Switzerland consists of 19 partners and 190 other fee earners under department head Reto Savoia. Clients of the firm are mainly multinationals who are either active or headquartered in Switzerland. Work for the firm this year has ... [more]

Deloitte's tax team in Switzerland consists of 19 partners and 190 other fee earners under department head Reto Savoia. Clients of the firm are mainly multinationals who are either active or headquartered in Switzerland. Work for the firm this year has involved advising a major UK company on establishing operations in Switzerland. It was necessary to obtain several advance rulings from the tax authorities to confirm the viability of specific investments and to ensure that the tax treatment of assets transferred would be suitable for the business model of the company as it develops. Also the firm advised a multinational company based in Switzerland on transfer pricing to ensure the transfer of products from the production site to the international branches in a tax efficient manner that remained compliant with the arm's length principle. Competitors comment that the firm has been more visible in the market than in previous years and several of Stephen Alleway's contemporaries recommend his transfer pricing work.

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The tax department of Lenz & Staehelin consists of five partners and 14 fee earners. The lawyers provide clients with a full range of tax services but competitors recognise the tax department as particularly capable in M&A matters. Pascal Hinny is recommended ... [more]

The tax department of Lenz & Staehelin consists of five partners and 14 fee earners. The lawyers provide clients with a full range of tax services but competitors recognise the tax department as particularly capable in M&A matters. Pascal Hinny is recommended by his competitors for his expertise in that area. The firm is one of the largest law firms in Switzerland and so it has a well developed transactional tax practice. Highlights of the firm's recent work include several M&A deals and capital markets transactions. This year the tax team advised the owners of Swiss commodities trading company MRI Trading on the sale of a 73.81% stake to Capsolon, a wholly owned subsidiary of Singapore listed logistics company CWT. Heini Rüdisühli led the tax team involved in the deal, which had to coordinate cross-border tax issues to ensure a tax efficient exit for the owners. The firm also acted as co-counsel for Swiss electronics and security company Exceet Group in its indirect initial public offering (IPO). Exceet was acquired by special purpose acquisition company Helikos, which is a Luxembourg company listed on the Frankfurt stock exchange. The majority shareholders in Exceet subsequently acquired shares in Helikos, which is to change its name to Exceet Group. Hinny and Stefan Schwaller advised the company on the tax implications of the transaction and ensured that structures to provide efficient tax treatment were in place.

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Oberson Avocats has a very strong reputation in Switzerland for its tax work, especially in the French speaking regions of the country. Competitors respect the firm's ability in tax matters and one rival said: "Oberson is one of the best firms in Switzerland ... [more]

Oberson Avocats has a very strong reputation in Switzerland for its tax work, especially in the French speaking regions of the country. Competitors respect the firm's ability in tax matters and one rival said: "Oberson is one of the best firms in Switzerland for tax advice." The firm is solely focussed on tax matters and has ability across a full range of both corporate and personal tax issues. The department consists of 48 tax professionals many of whom are well regarded by other Swiss tax advisers. Jean-Marie Glauser in particular is identified by his peers for his ability in several areas of tax, including indirect tax, corporate tax and cross-border structuring. For tax controversy and litigation Xavier Oberson is highly rated by his competitors for his ability and thorough approach.

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Stephan Pfenninger leads the specialist tax firm Tax Partner-Taxand and is assisted by eight other partners and 15 other fee earners. The firm has added five practitioners this year. The firm handles a full range of tax issues for clients but has been ... [more]

Stephan Pfenninger leads the specialist tax firm Tax Partner-Taxand and is assisted by eight other partners and 15 other fee earners. The firm has added five practitioners this year. The firm handles a full range of tax issues for clients but has been particularly active in cross-border structuring and M&A matters recently. Roger Dall'O, and Laurent Lattmann coordinated the tax issues posed by a joint venture between two multinational banks in Switzerland. Both banks transferred subsidiaries into the joint venture company which required the firm to handle the de-merger of parts of the subsidiaries each bank was to retain. The structures involved were highly complicated and necessitated close attention to securities transfer tax, corporate income tax, VAT and withholding tax by the Tax Partner team. The firm also had to ensure that the joint venture company was incorporated into the banks' existing group structures in as tax efficient a manner as possible.

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Walder Wyss' tax team is led by Thomas Meister, who competitors respect for his capital markets and financial products tax advice, and comprises five partners and six fee earners. The firm is capable in all areas of corporate tax. Three of the firm's ... [more]

Walder Wyss' tax team is led by Thomas Meister, who competitors respect for his capital markets and financial products tax advice, and comprises five partners and six fee earners. The firm is capable in all areas of corporate tax. Three of the firm's fee earners and four of the partners are certified tax experts while Jan Ole Luuk is a certified VAT expert. The firm notes that its strength lies in the integrated service it provides to clients in conjunction with its other departments. Its corporate finance and capital markets and employment departments are highlighted as groups which the tax team most often works with, the last-named helping the firm to deliver advice on employee incentive schemes.

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Altorfer Duss & Beilstein is a tax advisory boutique and comprises six partners and seven fee earners. Jürg Altorfer leads the firm and focuses on M&A, international tax planning and structuring, capital markets and financial products. The majority of ... [more]

Altorfer Duss & Beilstein is a tax advisory boutique and comprises six partners and seven fee earners. Jürg Altorfer leads the firm and focuses on M&A, international tax planning and structuring, capital markets and financial products. The majority of the firm's clients are financial sector companies and investment funds and Marco Duss is on the board of a multinational bank as well as a number of other companies. Several other professionals at the firm are active beyond their tax advisory work. Some sit as judges in tax courts, others hold positions as tax lecturers and the firm regularly organises tax seminars to keep its clients up to date with the latest tax issues. Altorfer regularly gives seminars at the Institute of Swiss and International Taxation (ISIS), the most recent of which was entitled 'Recent developments and problems in corporate taxation.'

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Baker & McKenzie's Swiss tax team comprises nine partners and 14 fee earners divided between its Geneva and Zurich offices. The team advises clients on federal, cantonal and international tax matters. The practice is particularly well regarded for tax ... [more]

Baker & McKenzie's Swiss tax team comprises nine partners and 14 fee earners divided between its Geneva and Zurich offices. The team advises clients on federal, cantonal and international tax matters. The practice is particularly well regarded for tax advice to the private equity sector where Martin Frey is noted by his peers for his ability. Thomas O'Donnell provides the firm with an ability to coordinate international tax matters since he specialises in international tax issues with a particular focus on planning.

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Bär & Karrer's tax practice is capable of advising clients on corporate tax planning, double tax treaties and related issues, indirect taxes and financial services tax issues. The department comprises five partners, including department leader Raoul ... [more]

Bär & Karrer's tax practice is capable of advising clients on corporate tax planning, double tax treaties and related issues, indirect taxes and financial services tax issues. The department comprises five partners, including department leader Raoul Stocker, and seven fee earners. The firm this year advised medical technology company Levitronix on its corporate restructuring and sale of its medical business to Thoratec. Stocker and Michael Barrot advised the company on the tax implications arising from the sale and the restructuring of its group to optimise tax treatment. The firm also recently advised Metso Denmark on its purchase of BP Recycling Systems' shredding business. The firm handled all aspects of the transaction and Daniel Bader handled the tax elements of the transactions which were complicated by the transfer of intellectual property as part of the business' assets.

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Jörg Walker leads the Swiss tax practice of KPMG. The firm provides clients with a full range of tax services including M&A, cross-border structuring and international tax, transfer pricing and indirect tax.

Niederer Kraft & Frey is well regarded in the Swiss tax market for its capital markets and M&A advice. Department leader Thomas Graf has recruited two associates to the firm's tax practice this year, bringing the total number of fee earners up to seven, ... [more]

Niederer Kraft & Frey is well regarded in the Swiss tax market for its capital markets and M&A advice. Department leader Thomas Graf has recruited two associates to the firm's tax practice this year, bringing the total number of fee earners up to seven, as well as three partners. The firm's clients include financial sector companies such as GE Capital and it has undertaken matters for Castle Alternative Invest and Qatar Holding this year. The firm advised Castle on the tax implications of its listing on the SIX Swiss Exchange in October 2010. The transaction was complicated by a shareholder resolution requiring the company's main shareholders' shares to be cancelled in return for the issue of shares in one of their subsidiaries. This unusual element necessitated careful structuring by the NFK team. The capital markets expertise of Daniela Schmucki was also central to Qatar Holding's acquisition of contingent convertible securities issued by Credit Suisse, issued pursuant to new capital adequacy requirements imposed by Basle III.

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Pestalozzi has a tax department led by Maja Bauer-Balmelli, who specialises in corporate tax, withholding tax and financial services tax matters. The firm is capable in all areas of tax other than transfer pricing and is part of the Lex Mundi international ... [more]

Pestalozzi has a tax department led by Maja Bauer-Balmelli, who specialises in corporate tax, withholding tax and financial services tax matters. The firm is capable in all areas of tax other than transfer pricing and is part of the Lex Mundi international network of independent law firms. Pierre-Olivier Gehriger is respected by his competitors for his ability in cross-border structuring matters.

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Primetax was formed in September 2010 by a group of former Vischer tax practitioners under department and firm head Stefan Widmer. As well as a substantial group of tax practitioners from their old firm, Widmer attracted two former PwC advisers and a ... [more]

Primetax was formed in September 2010 by a group of former Vischer tax practitioners under department and firm head Stefan Widmer. As well as a substantial group of tax practitioners from their old firm, Widmer attracted two former PwC advisers and a consultant from Deloitte to join the new firm. Already they have clients that include the likes of Allianz Suisse and Nord Stream and the firm has undertaken work for German private equity house Hannover Finanz. This year they advised the purchaser of Kofax's hardware business on the tax issues arising from the acquisition. Due to the international scope of the target Widmer alongside Reto Arnold had to address a number of cross-border tax issues, an area where he has a good reputation in the Swiss market. Primetax provides clients with a full range of tax services, including transfer pricing with clients' transfer pricing needs outsourced to niche firm Global TP Services. The firm is based in Zurich but also has offices in Zug and Stans, and Widmer wants to grow the practice in the coming year with the addition of practitioners in all tax services.

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Tavernier & Tschanz's tax team is headed by Andrio Orler who Swiss tax advisers consider to be one of the leading practitioners in the French speaking part of the country. The firm advises clients on tax planning, group restructuring and relocation, ... [more]

Tavernier & Tschanz's tax team is headed by Andrio Orler who Swiss tax advisers consider to be one of the leading practitioners in the French speaking part of the country. The firm advises clients on tax planning, group restructuring and relocation, M&A and corporate tax. The department consists of three tax professionals in addition to Orler and its clients include both Swiss and multinationals companies, financial institutions, private equity funds and start-up companies. A significant number of the firm's clients are in the technology, biotech and healthcare sectors. The firm also has a dedicated restructuring department, which has the capacity to restructure corporate entities in a commercially viable as well as tax efficient manner.

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TAX EXPERT International provides a full range of tax services to both companies and high net worth individuals under managing partner Richard Wuermli. A significant proportion of the work conducted by the firm is for multinational entities either active ... [more]

TAX EXPERT International provides a full range of tax services to both companies and high net worth individuals under managing partner Richard Wuermli. A significant proportion of the work conducted by the firm is for multinational entities either active or resident in Switzerland. Particularly notable is the number of financial institutions, chemical companies and airlines relying on the firm for tax advice. Three of the firm's professionals are certified tax experts and specialise in international tax and cross-border structuring. The firm is capable of providing clients with a full range of tax services, including indirect tax.

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Altenburger Ltd legal + tax has strengthened its tax department this year with the addition of Katja Krech from Ernst & Young. Department head and firm founder Peter Altenburger specialises in international tax issues and is also an expert on laws applicable ... [more]

Altenburger Ltd legal + tax has strengthened its tax department this year with the addition of Katja Krech from Ernst & Young. Department head and firm founder Peter Altenburger specialises in international tax issues and is also an expert on laws applicable to the SIX Swiss stock exchange being a recognised applicant there. Leonhard Toenz has expertise in asset-backed finance projects and private equity tax issues. Members of the firm's tax team also have expertise in other areas of law which equips them with the ability to provide clients well rounded and commercially tailored tax advice.

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Baker Tilly OBT has 13 tax professionals in Switzerland led by Fabian Petrus. Their work this year has comprised M&A and structuring work involving immovable property. They advised the seller about how to implement a tax neutral structure that also accomodated ... [more]

Baker Tilly OBT has 13 tax professionals in Switzerland led by Fabian Petrus. Their work this year has comprised M&A and structuring work involving immovable property. They advised the seller about how to implement a tax neutral structure that also accomodated the buyer's commercial needs. While the firm may not participate in headline M&A deals and advisory work, they are well regarded advisers for small and medium sized companies in Switzerland. Petrus also points out that the firm has significant capacity in VAT matters.

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burckhardt was established in Basel in late 2010 by Rolf Wüthrich and two other Vischer partners. The firm provides tax advice to both corporate clients and individuals. Wüthrich is highly regarded by clients and competitors for his expertise in corporate ... [more]

burckhardt was established in Basel in late 2010 by Rolf Wüthrich and two other Vischer partners. The firm provides tax advice to both corporate clients and individuals. Wüthrich is highly regarded by clients and competitors for his expertise in corporate tax planning, M&A and corporate structuring. One client said: "He is great, he is an excellent lawyer and absolutely on top of everything that we need him for." Many of the firm's are US multinationals as well as European companies active in Switzerland. The firm this year conducted a number of highly complex cross-border structuring matters for clients. A particular highlight was the restructuring completed for a group resident in both the US and Switzerland. The team from the firm transferred businesses between subsidiaries in a manner that ensured no tax was payable in either America or Switzerland but endowed the company's American holding company with tax credits. This work illustrates the practice's ability to handle highly complex cross border tax issues. The firm is soon to open another office in Zurich to broaden its tax capabilities.

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Poledna Boss Kurer's tax practice is led by Walter Boss, who is one of the firm's founding partners. Three other fee earners complete the tax department. The firm is capable in domestic and international tax, corporate tax with a particular focus on ... [more]

Poledna Boss Kurer's tax practice is led by Walter Boss, who is one of the firm's founding partners. Three other fee earners complete the tax department. The firm is capable in domestic and international tax, corporate tax with a particular focus on private equity and M&A. Hans-Peter Hochreutener provides the firm with capability in stamp tax and withholding taxes. He joined the firm in late 2010 from the Federal Tax Administration where he was formerly one of the heads of the legal department for stamp duties and withholding taxes at the.

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Michael Nordin and Pietro Sansonetti lead the tax practice of Schellenberg Wittmer in Zurich and Geneva respectively. The firm is noted by other tax advisers for providing, "an economic approach and economic solutions to tax issues". The team comprises ... [more]

Michael Nordin and Pietro Sansonetti lead the tax practice of Schellenberg Wittmer in Zurich and Geneva respectively. The firm is noted by other tax advisers for providing, "an economic approach and economic solutions to tax issues". The team comprises four partners and seven other fee earners, with two partners in each office and three fee earners in Zurich and four in Geneva. The firm focuses on tax planning for both Swiss and multinational companies, paying particular attention to structuring to optimise the tax affairs of clients. However, the tax team is capable in several areas of tax and partner Harun Can has particular expertise in real estate matters and VAT law while Jean-Frédéric Maraia is capable in transfer pricing, M&A and tax controversy.

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Niche tax firm Tappolet & Partner consists of four partners and one fee earner, led by founder Klaus Tappolet. Tappolet is well regarded by his peers for his wealth of knowledge and experience in tax controversy and litigation. The firm also provides ... [more]

Niche tax firm Tappolet & Partner consists of four partners and one fee earner, led by founder Klaus Tappolet. Tappolet is well regarded by his peers for his wealth of knowledge and experience in tax controversy and litigation. The firm also provides clients with a range of tax services including international tax planning and structuring, corporate tax and real estate tax.

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Vischer's tax department has been hit this year by the departure of Rolf Wüthrich to set up burckhardt, Stefan Widmer and several other practitioners to set up Primetax and Hubertus Ludwig to set up Ludwig & Partner. The result is that a tax practice ... [more]

Vischer's tax department has been hit this year by the departure of Rolf Wüthrich to set up burckhardt, Stefan Widmer and several other practitioners to set up Primetax and Hubertus Ludwig to set up Ludwig & Partner. The result is that a tax practice of over 20 practitioners across both Zurich and Basle now numbers fewer than 10 after the addition of three new advisers this year. Even so, the practice now led by former Deloitte partner Christoph Niederer has undertaken work this year for multinational clients operating in Switzerland. One US multinational received advice on the application the Swiss-American double tax treaty and its interaction with rules on conduits in the US. Rapid restructuring was required to ensure the client obtained all available benefits and did not incur unnecessary double taxation. Nadia Tarolli Schmidt led the Vischer team advising a Swiss multinational in Italy over special tax treatment received and which the Italian tax authorities challenged. By restructuring the taxation of the company to achieve the same effect in a different way, they were able to obtain a result acceptable to Italian authorities.

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