Switzerland has long been under pressure to scale back banking secrecy and implement a new corporate tax reform, or face tax repercussions from the EU.
The EU took countermeasures against Swiss regimes that contradict international standards, particularly those which enable ring-fencing. Switzerland has already signed a joint statement on business taxation with the EU in 2014, which requires the abolition of offending tax regimes.
The precautions against Switzerland will be removed when the country has eliminated the required systems and introduced measures aligned with the OECD and other international standards. The Swiss Ministry of Finance will publicise the first draft of Tax Proposal 17 in September 2017. The new proposal aims to help Switzerland maintain its reputation as an attractive business location for multinational enterprises, focusing on innovation and value creation and aligning the country with global standards. The reforms will still permit the cantons flexibility in offering competitive tax rates.
The plan was outlined by the Federal Department of Finance in June 2017 and follows the Swiss public's 59.1% plebiscite rejection of Corporate Tax Reform III in February 2017.
Swiss law embraces direct democracy, therefore the government in Bern requires that the new proposal passes public consensus before it is legalised.
The results of the public vote on Tax Proposal 17 will be published in December 2017, and will be debated by the Swiss Parliament in spring 2018. If approved, the law will be activated between 2019 and 2020.
In combination with significant tax rate reductions already announced by Swiss cantons, Tax Proposal 17 outlines tax incentives pertaining to R&D and patent boxes.
A further incentive for reform is the 2% decline in foreign direct investment (FDI) which Switzerland experienced in 2016. Belgium and the Netherlands also experienced negative growth, however, the rest of Europe performed considerably better. Europe as a whole experienced on average a 15% rise in FDI, according to figures from EY.
Domestic companies will also benefit from planned amendments to the Swiss VAT act, which will come into force in January 2018. The legislation aims to decrease VAT-related competition issues for Swiss companies.
The threshold for foreign contractors to register only once their sales exceed CHF 100,000 ($104,000) will be abolished. Therefore, all foreign entities must register for VAT matters. The minimum threshold will still apply to Swiss companies, granting them an advantage.
Founded in 1954, ADB Altorfer Duss & Beilstein AG is one of the leading independent tax law firms in Switzerland offering expert advice in all areas of domestic and international tax law.
Capital markets & financial products
T +41 44 267 63 60
T +41 44 267 63 80
T +41 44 267 63 63
T +41 44 267 63 66
T +41 44 267 63 65
T +41 44 267 63 67
VAT & customs
T +41 44 267 63 74
T +41 44 267 63 85
T +41 44 267 63 88
T +41 44 267 63 73
PO Box 258
Tel. +41 58 881 01 01
Fax: +41 58 881 01 09
Contact: Rolf Wuethrich / Noëmi Kunz-Schenk
burckhardt Ltd provides its clients with comprehensive advice on national and international tax planning issues, offers corporate secretarial and notary services, supports its clients with professional expertise on restructurings, mergers and joint ventures, financing, venture capital and advice on inbound and outbound investments. All its partners previously worked for high-ranking law firms and organisations in Switzerland and abroad (Basel, Zurich, London, New York, Paris and Amsterdam). The aim of the firm is to offer first class legal services by a small, tailor-made personal team responsible for a clients' project.
General Guisan-Quai 38
P.O. Box 2232
Phone: +41 (0)58 279 60 00
Fax: +41 (0)58 279 66 00
Contact: Jackie Hess
Deloitte Switzerland Tax & Legal, led by Jackie Hess, has been named "Tax Firm of the Year" by ITR for the fifth year in a row in 2017 – highlighting the continuous success story of the firm's tax and legal advisory services in the Swiss market.
Our comprehensive range of Tax & Legal services includes Business Tax, International Tax, Mergers & Acquisitions Tax, Transfer Pricing, Indirect Tax, Tax Management Consulting, Global Employer Services, Private Client Services, Financial Services Tax Advisory and Legal Services. Deloitte Switzerland is also embedded in a strong industry dimension which enables us to bring a differentiating industry perspective and know-how to the table. We have the privilege to support clients ranging from private individuals to companies of all size across all industries.
Deloitte is leading its clients through the tax transformation currently taking place in Switzerland and abroad. Our integrated approach combines insight and innovation from multiple disciplines with business and industry knowledge to help individuals and companies solve their complex tax issues.
Ernst & Young AG
Tel: +41 58 286 3111
Managing Partner Tax
Tel: +41 58 286 3613
Business Tax Advisory
Tel: +41 58 286 2125
Global Compliance and Reporting
Tel: +41 58 286 3041
People Advisory Services Leader
Tel: +44 20 7980 0679
Tel: +41 58 286 6214
International Tax Services
Tel: +41 58 286 3613
Tel: +41 58 286 3166
Tel: +41 58 286 3212
Tel: +41 58 286 3412
Tel: + 41 58 286 4582
CH-8036 Zurich, Switzerland
Tel: +41 58 249 31 31
With 2,047 employees at 10 locations in Switzerland and one location in Liechtenstein, KPMG Switzerland is a leading service provider in the areas of Audit, Tax and Advisory: audits for creating the transparency and trust integral to good corporate governance, and tax and advisory services for successful company management. The Swiss Tax Practice includes some 460 people and 34 partners. With our fully integrated Tax Practice, we turn knowledge into value for the benefit of our clients' corporate management. What distinguishes our professionals is an innovative and results-driven attitude and a global mindset. With our comprehensive tax knowledge we support international clients and multinational companies in dealing with cross-border issues and setting up business structures in Switzerland.
Areas of Expertise & Contacts
Stefan Kuhn, Partner
Stefan Kuhn, Partner
Global Transfer Pricing Services
Markus Wyss, Partner
Indirect Tax / Customs & Trade
Mathias Bopp, Partner
International Private Client Services
Frank Lampert, Partner
Financial Services Tax
Charles Hermann, Partner
Global Mobility Services
Brad Maxwell, Partner
Christoph Funke, Director
Global Compliance Management Services
Christoph Funke, Director
German Tax & Legal Center
Heiko Kubaile, Partner
Jürg Birri, Partner
Accounting & Payroll Services
David Oberson, Partner
Lenz & Staehelin is the largest law firm in Switzerland with over 200 lawyers forming its legal staff. Internationally oriented, the firm offers a comprehensive range of services and handles all aspects of international and Swiss law. Languages spoken include English, French, German, Italian, Russian and Spanish.
Lenz & Staehelin's tax team is one of the largest among Swiss law firms with more than 25 tax attorneys offering a full range of tax advice in its three offices in Geneva, Zurich and Lausanne. Practice areas include M&A, restructurings and buyouts, financing, financial products and derivatives, estate and tax planning for high net worth individuals, tax planning for executives including employee share and stock option plans, investment funds, private equity funds, property (acquisition and development), value added tax, internal investigations and tax litigation.
Route de Chêne 30, CH-1211 Geneva 6
Tel. +41 58 450 70 00
Contacts: Jean-Blaise Eckert, Daniel Schafer, Frédéric Neukomm, Floran Ponce
Avenue du Tribunal-Fédéral 34,
Tel. +41 58 450 70 00
Contact: Lucien Masmejan
For more information, please visit
Loyens & Loeff
+41 43 434 67 10
+41 43 434 67 28
+41 43 434 67 15
+41 43 266 55 58
As a leading European law firm with offices in the Netherlands, Switzerland, Belgium and Luxembourg as well as in all major global financial centers, Loyens & Loeff serves its clients with pragmatic advice and tailor-made solutions aimed to support their business goals. Our Zurich based teams of corporate, banking and tax specialists are embedded in a firm with a track record of nearly 100 years of corporate and tax work with more than 550 corporate/regulatory lawyers and 350 international tax lawyers.
We understand that multinational businesses and cross border investors are increasingly faced with a multitude of international developments that impact their decision making, raising questions about how to structure future projects and transactions. In these complex, constantly evolving situations, we offer pragmatic advice and tailor-made solutions.
From our Zurich office, and utilizing the global expertise across our international practice and network, we provide our clients with integrated, to-the-point and unbiased advice on all aspects of Swiss laws and regulations. Our clients include multinational enterprises, commodity traders, investment managers, private equity firms, family offices and high-net-worth individuals.
Ludwig + Partner Ltd.
St. Alban-Vorstadt 110
P.O. Box 419
Dr. Hubertus Ludwig
Ludwig + Partner is a commercial law firm with a strong focus on national and international tax law including VAT.
All senior professionals are attorneys as well as Swiss certified tax experts with individual focus and specialization. The main specialties of the firm beside tax advice compromise corporate law and real estate projects as well as pension fund regulations.
The team consists of 14 professionals and offers commercial and real estate related notarial services. It is strengthened by a certified accountant and auditor.
MME is an innovative, cutting edge consulting firm for all of your legal, tax, and compliance needs. Our partners assist clients with personal and thorough attention – in Switzerland and internationally.
MME Tax is currently one of the fastest-expanding fully-fledged tax service firms in Switzerland. Our tax experts support and represent companies and individuals in all tax matters, including VAT and customs.
Dr. Samuel Bussmann
Dr. Walter Frei
Dr. Mónika Molnár
Gubelstrasse 11 | P.O. Box 7613 | CH-6302 Zug
Pestalozzi Attorneys at Law
Tel: +41 44 217 91 11
Fax: +41 44 217 92 17
Pestalozzi is a leading Swiss full service law firm with a strong international practice, and has been in operation for more than 100 years.
Pestalozzi's Tax practice group advises on the complete range of domestic and international tax matters.
Pestalozzi also provides compliance services, both stand-alone compliance and compliance services integrated into cross sectional standards.
Within our full service practice, we have a particular strength in:
We have established long standing client relationships which have often continued for several decades.
The members of the Tax practice group publish articles and participate in highly reputable seminars, both as speakers and as chair-persons. They are represented in tax expert groups, such as advisory groups established for legislative projects.
Nils Harbeke (head of tax department)
Dr. Silvia Zimmermann
Schellenberg Wittmer Ltd
Löwenstrasse 19, PO Box 1876,
Tel: +41 44 215 52 52
Fax: + 41 44 215 52 00
15bis, rue des Alpes, PO Box 2088,
CH-1211 Geneva 1
Tel: +41 22 707 8000
Fax: + 41 22 707 8001
Schellenberg Wittmer is one of the leading business law firms in Switzerland. Over 140 lawyers in Zurich and Geneva provide local expertise to both domestic and international clients on all aspects of business law. We offer a comprehensive range of services from focused advice to project management, for local or foreign companies and high net worth individuals.
The firm's areas of expertise include: Taxation, Banking and Finance, Dispute Resolution and International Arbitration, Competition and Antitrust, IP/IT, M&A, Private Equity and Venture Capital, Private Clients, Trusts and Estate, Foundations, Real Estate and Construction, Restructuring and Insolvency, White-Collar Crime and Compliance.
Schellenberg Wittmer has a strong understanding of international law through a worldwide network of foreign correspondents, and has considerable experience in managing cross-border projects with law firms in other jurisdictions.
The Schellenberg Wittmer Tax Team advises companies and individuals on Swiss tax law, including double taxation treaties and VAT, acting as counsel in tax litigation, as well as extensive experience in tax enforcement matters.
The thirteen member team has considerable experience in international corporate structures and tax planning including trusts and estate planning, tax aspects of M&A and finance transactions, assists in contacts with the tax authorities (e.g. in obtaining rulings) and tax litigation and is able to put together sizeable teams of specialized tax experts upon short notice.
German, French, English, Italian, Swedish
Richard J. Wuermli
Certified Tax Expert, CFP®
In today's world of dynamic changes effective tax advice and innovative planning give our clients a strategic, competitive advantage.
TAX EXPERT International AG is an unique and highly recognized practice. Our Certified Tax Experts focus on national and international taxation affecting both business entities and individuals. We offer a comprehensive range of tax planning services that encompass tax-free mergers, spin-offs, restructurings, reorganizations, acquisitions, business formations, liquidations and – more importantly – independent tax reviews or opinions. In addition, to full-range corporate tax counseling, TAX EXPERT International AG has extensive experience that covers the full spectrum from all aspects of individual taxation including executive incentive compensation and employee stock ownership arrangements to inheritances, gifts, estates and real estate.
Whether it is advice on the implementa-tion of complex national or transnational tax minimization strategies, or support in compliance matters, we help MNEs, stock-quoted companies, corporations, joint ventures, entrepreneurs, partner-ships, high-net-worth individuals, expatriates and inpatriates to respond effectively, managing their exposure to tax liability and complying with regulations.
With us you have chosen "A Partnership for Success".
TAX EXPERT International AG is the editor of the prestigious TAX FACTS publication series with news on important tax developments – that can be ordered free of charge – as well as author of many interesting publications in domestic and foreign tax technical literature. In a row of seminars we cover continuously inno-vative structuring and tax planning possibilities.
CH-6300 Zug / Switzerland
Tel: +41 41 711 68 15
Fax: +41 41 711 68 19
Tel: +41 55 536 45 48
Fax: +41 55 536 45 48
Katharina S. Wuermli
Partner / Director
Master of Law UZH / Diploma of Advanced Studies in VAT FH
Executive Master of Laws, LLM
Senior Manager / Asst. Director
Certified Tax Expert
Christoph M. Meier
VAT Expert (FH)
Certified Fiduciary Expert
Fiduciary with Swiss examination
Executive Master of Finance, CFP®
Junior Account Manager / Certified Fiduciary Expert
Senior Manager / Certified Fiduciary Expert
Consultant / Certified insurance professional
Senior Consultant Tax / Bsc. Business Administration
Our comprehensive publications:
Commemorative Publication 2015
for Prof. Dr. Franz Wassmeyer
Expat's Glossary 2014
To be ordered at:
TAX EXPERT International AG
«TAX MANAGEMENT – Transfer Pricing: European Rules and Practice, Part 2»
Chapter 28 – Transfer Pricing Rules and Practice in Switzerland 2017
To be ordered at: BNA (The Bureau
of National Affairs, Inc.),
Washington DC, USA
THE EUROMONEY Corporate Tax Handbook 2012
Co-Publisher (see page 204 – 209)
To be ordered at: Euromoney Handbooks, www.euromoneyplc.com
Corporate INTL, Edition February 2011
Global Tax, Switzerland
To be ordered at: Corporate INTL, firstname.lastname@example.org
Transfer Pricing Guide 2011 (in German)
To be ordered at:
TAX EXPERT International AG
Kölner Kompendium des Luftrechts, Band 3, Wirtschaftliche Aspekte 2010
(898 pages, in German)
To be ordered at: Wolters Kluwer Deutschland GmbH, Köln
INTERNATIONAL TAX REVIEW
Transfer Pricing (12th Edition) 2010, Tax Reference Library No 54
Switzerland: Local laws and practice coming round to OECD principles
To be ordered at: International Tax Review, London
Mehrwertsteuer-Kompendium (30 pages, in German)
CH-Mehrwertsteuer-Praxis nach der Gesetzesänderung per 1. Januar 2010
To be ordered at:
TAX EXPERT International AG
Mergers and Acquisitions in
Switzerland 2002 (420 pages) –
IBFD Publications BV/
Tax News and Developments
To be ordered at:
TAX EXPERT International AG
English, German, French, Italian, Russian
Tax Partner Ltd
Talstrasse 80, 8001 Zurich,
Tel: +41 44 215 77 77
Hendrik Blankenstein, partner, master in business economics with specialization in tax
Stephanie Eichenberger, partner, master of law, attorney, certified tax expert
Laurent Lattmann, partner, certified fiduciary
Alberto Lissi, partner, Ph.D. in law, attorney, certified tax expert
Stephan Pfenninger, partner, Ph.D. in law, attorney
David Ryser, partner, attorney, certified tax expert
Patrik Schwarb, partner, master of arts, certified tax expert
Peter Vogt, partner, bachelor in business administration UAS, certified tax expert
Dieter Weber, partner, master of law HSG, attorney, certified tax expert
Kurt Wild, partner, certified tax expert
Bernhard Zwahlen, partner, Prof. Ph.D. in law
Roger Dall'O, counsel, master of law, certified tax expert
Patrick Imgrüth, counsel, attorney
As one of the leading tax firms in Switzerland, Tax Partner Ltd covers all areas of specialisation in tax, including national and international, individual, estate and corporate tax planning and compliance, VAT, transfer pricing, as well as structuring of mergers and acquisitions, real estate and capital market transactions, and the providing of expert opinions and tax litigation.
Tax Partner Ltd is a fully independent tax firm, a co-founder of Taxand and exclusively, Taxand Switzerland.
English, German, French, Italian, Dutch, Spanish and Serbian
Wenger & Vieli Ltd
Phone: + 41 58 958 53 01
Main areas of focus:
Corporate Tax, Mergers & Acquisitions, International Tax & Permanent Establishments, Indirect Tax, Private Clients, Global Mobility
|Corporate Income Tax||12%||24%||A|
|Personal income tax||22%||48%||C|
|Net Operating Losses (years)|
|Capital gains||12%||24%||A B|
|Royalties from, for example, patents, know-how||0%||Nil|
|Branch Remittance Tax||0%||Nil|
A) Combined federal/cantonal/municipal corporate income tax rate on profit before tax, depending on domicile, under reservation of privileged tax scheme (mixed companies 6%-10%).
B) Higher rates may apply to real estate capital gains, depending on location of property.
C) Combined federal/cantonal/municipal personal maximum income tax rate, depending on domicile.
D) Under reservation of treaty tax reduction or full exemption under domestic law.
E) Under reservation of interest paid by banks.
The tax practice at Altenburger is overseen by founder Peter Altenburger and partner Leonhard Toenz. Established in 1978, the firm has offices in Zurich, Geneva and Lugano, from which it offers clients advice and bespoke solutions across a wide spectrum of tax matters. The practice covers such areas as corporate tax, transactions, restructuring, international tax and reorganisations. Key focus areas include M&A deals, private equity, financial instruments, capital markets, funds and joint ventures.
Jürg Altorfer is a tax partner on the board of directors at Altorfer Duss & Beilstein. He joined the firm in 1994, he was promoted to partner in 1997.
The team assists in tax planning for groups and SMEs and individuals in the areas of incorporations, M&A, due diligence, international structuring, transfer pricing, reorganisations and restructuring, collective investment schemes, capital markets, real estate taxes, compliance, audits and appeals, estate planning and administration, secondments and expatriates.
Baker McKenzie is present in Geneva and Zurich. There are seven partners, four associates and one of counsel who all specialise in tax for the firm in Switzerland.
Partners Hans Koch is based in Zurich, he leads the tax team. Koch advises international clients on tax and M&A, private equity and capital markets.
Partner Stephanie Jarrett is another key tax partner. She joined the firm in 2000 and practices in the areas of real estate, international tax planning, family businesses and asset protection.
Baker Tilly OBT is a member of Baker Tilly International. Partner Fabian Petrus is a key tax contact at Zurich. He joined the firm in 2008. Partner Roland Etienne is based in Geneva and joined the practice in 2017. He has been active in tax for close to 30 years.
The firm offers clients tax advice, representation in audits and legal consulting, and also assists clients in cross-border issues in Switzerland and overseas.
The practice deals with M&A, real estate, compliance, in-depth tax analysis, restructurings, planning, liquidation, divestment and IP.
Bär & Karrer's offices in Geneva, Lugano, Zug and Zurich provides national and international tax and legal advice to individuals and corporate clients.
Partner Daniel Bader assists clients in income and wealth tax, estate and gift taxes, real estate tax and social security.
Partner Susanne Schreiber works in restructuring, cross-border and domestic M&A and financing. She works specifically institutional investors and private equity companies.
Attorney and certified tax expert Rolf Wüthrich heads the tax practice at Burckhardt in Switzerland. He joined the firm in 2010 and specialises in national and international tax planning, corporate restructuring and acquisition, commercial and contract law and corporate secretarial services.
The firm offers a full range of tax services to private and corporate clients, specifically those operating in home furniture, dental care, transportation, pharmaceuticals, biotechnology and the financial services sectors.
Jacqueline Burckhardt, Mark Eichner, Regula Hinderling and Piera Beretta are leading tax partners.
Managing partner Jackie Hess is the head of tax at Deloitte. She has more than 20 years of experience in tax law, advising some of Deloitte's most important clients. Hess has impressive expertise in business model optimisation (BMO), audit defence, controversy, and cross-border planning including substance reviews and intellectual property (IP) structuring.
Deloitte Switzerland has invested heavily in tax technology and people, expanding its talent pool by 10% in 2016. With offices in Geneva, Zurich, Bern, Basel and Lausanne, the Swiss tax group consists of 22 partners and 300 other professionals. Recent additions to the team include partners Peter Brülisauer and Renaat Van den Eeckhaut, and director Christian Jacob, who oversees the transfer pricing division.
The practice serves a diverse client base, including major Swiss companies and multinational corporations. The firm's sector focus encompasses financial services; pharmaceuticals; manufacturing; healthcare; consumer goods and technology, media and telecommunications (TMT).
Managing partner Ute Benzel oversees EY's tax service line in Germany, Switzerland and Austria. She has been at EY for close to 20 years. Benzel works in tandem with Philip Robinson, who specialises in tax issues concerning the life sciences, healthcare and chemical sectors. The tax team offers the full range of tax services, including accounting, reporting and risk management, cross-border arrangements, transactions, transfer pricing, tax controversy and litigation.
The tax practice at Homburger is headed by Dieter Grünblatt. He has 20 years of experience and has strong expertise in structuring transactions and reorganisations for financial instruments, private equity, investment schemes, real estate and capital markets. Grünblatt works together with fellow partners Harold Grüninger, Reto Heuberger, Stefan Oesterhelt and Peter Riedweg.
The tax practice offers the full spectrum of advice and support, covering M&A deals and other transactions. Homburger has regional focus groups for Brazil, China, India, Japan, Russia and Turkey. Clients include financial institutions, high-net-worth individuals, family-owned businesses, asset management firms and various funds.
KPMG's tax practice in Zürich is led by partner Peter Uebelhart. The firm is present in 11 Swiss cantons, with offices in Basel, Bern, St. Gallen, Geneva, Lugano, Lausanne, Lucerne, Neuchatel, Zug and Zurich, as well as in Schaan, Liechtenstein.
Uebelhart is a member of KPMG's executive committee, and has expertise in Swiss and foreign tax, as well as cross-border and domestic M&A transactions and restructurings.
The Swiss team helps clients with double taxation requirements, transaction structuring, corporate and individual tax planning, financial institutions and products, executive compensation, family wealth and estate planning, direct and indirect taxes, and customs duties.
The tax department at Lenz & Staehelin offers the full range of services, including M&A, restructuring, buyouts, tax planning, litigation, VAT and customs duties. Pascal Hinny oversees the Zurich office, while Jean-Blaise Eckert heads the offices in Geneva and Lausanne. Hinny specialises in tax planning for multinational corporate groups, whereas Eckert is best known for advising private clients.
Altogether, the tax team comprises seven partners and 25 other professionals divided between the three main offices. The firm maintains good relations with the Swiss tax authorities. Key practice areas include mutual agreement procedures (MAPs), derivatives, social security and pension plans. This remit includes inter-cantonal tax affairs and cross-border issues.
Lenz & Staehelin serves clients from major industries like real estate, healthcare, pharmaceuticals and life sciences, including companies such as Pfizer and Ritz-Carlton.
The Swiss tax group at Loyens & Loeff provides clients with the full range of tax services and covers all tax areas of international tax law, transactions, restructuring and litigation. Beat Baumgartner and Ronald Wijs are two key partners at the firm. Baumgartner specialises in international tax, particularly investment structures, M&A deals and financial instruments. Wijs has strong expertise in cross-border planning.
The Swiss group is best known for its expertise in corporate restructuring and investment management. The firm's clients include multinational companies, private equity firms, family-owned businesses and high-net-worth individuals.
As an international law firm, Loyens & Loeff has core offices in Belgium, the Netherlands, Luxembourg and Switzerland, as well as many more around the world.
Attorney Hubertus Ludwig is the head of tax services at Ludwig + Partner. The team offers a wide range of advice and support for small and medium-sized companies. Based in Basel, Ludwig focuses on German-Swiss business relations and oversees negotiations with the Swiss tax authorities. The firm's range of tax services includes corporate restructuring, due diligence, compliance, successions, international and corporate tax planning.
Partners Samuel Bussmann, Thomas Linder, Andreas Müller lead MME Legal | Tax | Compliance. Bussmann joined the firm in 2013, Linder in 2015 and Müller in 2014.
The practice assists clients in corporate tax areas of tax planning, function management transactions and transfer pricing. It also provides individual tax assistance, such as to business owners, high-net-worth individuals and expatriates.
MME Legal | Tax | Compliance is also experienced in international tax law including the areas of double tax treaties, relocation and migration-related taxes and tax controversy.
Thomas Graf is the head of international tax at Niederer Kraft & Frey. He advises businesses and high-net-worth individuals on an array of tax issues including M&A, cross-border arrangements, reorganisations and structuring. Based in Zurich, the tax team comprises four partners and nine other fee earners. The firm offers a comprehensive range of tax services, covering such areas as corporate tax, planning, compliance and structuring.
Recent additions to the team include counsel Christina Rinne and associate Silvan Knüsel. Rinne has more than 18 years of experience in the field, with key strengths in international trade, customs and VAT. Knüsel provides advice relating to taxes on profits, wealth and capital, real estate, VAT and customs duties. The Swiss firm draws international clients from such countries as the US, the UK, Russia and Japan.
President Xavier Oberson oversees the tax practice at Oberson Avocats. With offices in Lausanne, Geneva, Sion and Neuchatel, the firm offers a comprehensive range of tax services, including personal tax, corporate tax, M&A, transactions, estate planning, tax disputes, litigation and restructuring.
The firm's clients include banks, investment funds, asset management companies, pension funds and non-profit organisations. Key practice areas include inter-cantonal taxes, double tax treaties (DTT), customs duties and withholding tax.
Partner Nils Harbeke is the head of Pestalozzi. He has a Big 4 background and practices in tax litigation predominantly for clients from the financial services sector. He joined the firm in 2015.
The firm provides Swiss and international clients with services in tax litigation, VAT, customs, excise duties, foreign trade, relocation and repatriation, MAP arbitration and compliance.
The Swiss tax group at PwC offers tax services in accounting, compliance, dispute resolution and international tax. Tax leader Dieter Wirth oversees the practice in Zurich. He has been at PwC for close to 20 years, during which he has led large-scale projects across multiple jurisdictions.
The tax team consists of 56 partners and 780 other professionals. The firm offers tax, legal and auditing services in such areas as international tax, corporate tax, VAT and customs duties. This remit covers structuring, controversy management, litigation and dispute resolution.
Partners Pietro Sansonetti and Michael Nordin are the co-heads of tax at Schellenberg Wittmer. Sansonetti oversees the Geneva office and Nordin leads the team in Zurich. The tax practice comprises 18 professionals, including four partners and two counsels. The firm offers an extensive range of tax services, such as corporate tax, auditing, transactions and litigation.
Two other key members of the Geneva team are counsel Danielle Hostettler and partner Jean-Frédéric Maraia. Hostettler advises clients on executive compensation, national and international tax planning, stock options and share valuation, while Maraia focuses on M&A and real estate transactions.
The practice's key focus areas include tax planning, M&A deals, joint ventures, structuring and corporate reorganisations and relocations. The firm serves major financial institutions such as Credit Suisse.
The tax practice at Tappolet & Partner offers specialist advice in criminal tax law, international tax, corporate tax, litigation, transactions and VAT. Leading partner Klaus Tappolet is the head of the practice. His expertise covers a range of areas such as corporate law, restructuring, inheritance tax and real estate. Tappolet works in tandem with partner Urs Bölsterli, who focuses on international tax, criminal law and real estate. The Zurich-based firm advises Swiss and international clients with estate planning, pension schemes and fund management.
The Geneva-based tax group at Tavernier & Tschanz offers a wide variety of tax services, including tax planning, transactions, structuring, reorganisations and relocations. The group often provides advice and assistance to clients on personal tax matters, estate planning and incentive schemes. A key contact at the firm is Pierre-Yves Vuagniaux, who specialises in arbitration.
The team bases solutions on rulings by the Swiss tax authorities on federal and cantonal matters. The firm serves a diverse client base, ranging from multinational companies and financial institutions to non-profit organisations and private individuals.
Managing partner Richard Wuermli formed Tax Expert International in 1998.
The team assists clients in the sectors of computers, software, online and digital, monetary services, food, fast-moving consumer goods and agriculture, healthcare, manufacturing and TMT.
The practice advises clients on bookkeeping, cross-border transactions, international tax planning, financial structuring, M&A, and VAT, and provides customs and compliance services.
The practice at Tax Partner, Taxand Switzerland offers the full range of tax services, including accounting, compliance, dispute resolution and litigation. Since its launch in 1997, the practice has expanded to comprise 11 partners and 27 other tax professionals. A key contact for the firm is tax adviser Stephan Pfenninger, who specialises in real estate tax.
As part of the firm's regional strategy, Bernard Zwahlen oversees tax service line in Austria, Switzerland and Germany from the Bern office. He has more than 30 years of tax experience and started his career in the Swiss tax authorities. Zwahlen was a previously a partner at Arthur Andersen and EY.
The firm is a part of the global Taxand network, which has more than 2,000 tax advisers and 400 partners operating in more than 40 countries.
Nadia Tarolli Schmidt is the head of the Basel tax group at Vischer. She focuses on advice for international companies and private clients on Swiss tax law, including criminal tax law; restructuring; succession planning and relocations. The tax group has a specialised pensions team to focus on advice just for pension funds. Other key focus areas include banking and finance, energy, healthcare and IP rights.
Walder Wyss has offices in Basel, Bern, Geneva, Lausanne, Lugano and Zurich.
Partner Martin Busenhart is a certified tax expert based in Zurich who joined the firm in 1999. He concentrates on national and international tax matters.
The firm assists clients in a range of tax services including assistance in double taxation treaties, M&A, restructuring, dispute resolution, risk management and mitigation.
The team is proficient in advising on internationals tax planning matters, particularly for NGOs.
Based in Zurich, Wenger & Vieli offers a wide range of tax services for a variety of clients. Bruno Bächli heads the team of six tax specialists. He specialises in national and international tax law, particularly for high-net-worth individuals and medium-sized companies. These clients are drawn from key sectors like real estate, finance, manufacturing, high-tech and healthcare. The firm offers personal tax services in areas such as tax disclosures and succession planning.
|Tier 1 - Switzerland|
|Tier 2 - Switzerland|
|Lenz & Staehelin|
|Tax Partner, Taxand Switzerland|
|Tier 3 - Switzerland|
|Altorfer Duss & Beilstein|
|Bär & Karrer|
|Loyens & Loeff|
|Niederer Kraft & Frey|
|Tier 4 - Switzerland|
|Baker Tilly OBT|
|Ludwig + Partner|
|MME Legal l Tax l Compliance|
|Tappolet & Partner|
|Tavernier & Tschanz|
|Tax Expert International|
|Wenger & Vieli|