The big topic in Switzerland, as in previous years, is the Corporate Tax Reform III (CTR III). This year saw it finally pass through the Swiss parliament, on June 17 2016. Pending its likely approval in a referendum, it looks set to be implemented by January 1 2019.
The high-level aim of the tax reform is to replace a number of controversial features of the Swiss tax system with rules which are more aligned with international standards. The change in the legislative environment will be accompanied by a reduction in the rate of corporation tax, with the hope being that this will allows Switzerland to remain an attractive place to do business for large multinationals.
Many jurisdictions are moving to implement the BEPS Project's various recommendations, whether through domestic legislation or through legislation required of them by association with organisations such as the EU.
Switzerland is interesting in this respect, with the extent to which it is required to implement certain provisions of EU law, with the EU Anti-Avoidance Directive being a case in point, being debatable. Switzerland is not a member of the EU but it is a member of the European Free Trade Association (EFTA) and has a number of bilateral treaties in place with the EU to ensure its access to the single market. The issue of corporate taxation in Switzerland has often been a source of contention between it and the EU.
There are a number of core features of the reform that will be of particular interest to taxpayers, such as the ending of certain preferential tax regimes. At the federal level, the taxation practices for principle companies and finance branches will be modified, whereas at the cantonal level the holding, domiciliary and mixed company regimes will disappear. The earliest date for the benefits of the legislative amendments to be implemented, and therefore the cancellation of the previous corporate tax regime, is January 1 2019.
There is also the introduction of a nationwide patent box (to replace the canton-specific box in place), which will provide some consolation to many taxpayers for the removal of certain tax privileges that had been previously enjoyed. The patent box will be fully compliant with the modified nexus approach mandated by BEPS. For now the maximum level of tax relief has been set at 90%.
Furthermore, the final bill of the CTR III introduces the ability for the cantons to opt to implement an increased tax deduction for certain research and development (R&D) functions. Called the R&D super-deduction it is restricted at 150% of qualifying R&D expenses.
There are also certain measures intended to make the transition from the old corporate tax regime to the new one as painless as possible for taxpayers. Companies transitioning out of privileged structures such as a hybrid or holding company at a cantonal level will be able to do so at a reduced rate of taxation.
The government's hope is that while moving Switzerland closer to the international standard for taxation, the country can retain its reputation as being an extremely taxpayer friendly jurisdiction as well as a great place to do business, tax aside. Based on the contents of the bill alone there is plenty for multinationals to be happy about, and the transition from the current tax regime to the CTR III looks likely to be a smooth one, if handled properly by taxpayers, advisers and the tax authorities.
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
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
Led by Jackie Hess, the Deloitte Switzerland Tax & Legal practice currently numbers approximately 280 professionals and has won the "Swiss Tax Firm of the Year award" from ITR for the fourth year in a row (2013, 2014, 2015 and 2016).
Our comprehensive range of tax services extends across all areas of taxation and our clients range from private individual clients to companies of all size across all industries. We offer a full-fledged range of services including International Corporate Tax, M&A, Transfer Pricing, Indirect Tax, Tax Accounting and Tax Management Consulting, Financial Services industry offerings, Global Employer Services and Legal Services.
In addition to its service line structure, the Swiss practice is also embedded in a strong industry dimension which enables us to bring a differentiating industry perspective and industry know-how to the table.
Ernst & Young AG
Tel: +41 58 286 3111
Country Tax Leader
Tel: +41 58 286 3613
Country Tax Advisory
Tel: +41 58 286 2125
Global Compliance and Reporting
Tel: +41 58 286 3041
EMEIA People Advisory Services – Mobility Leader
Tel: +41 58 286 5678
Tel: +41 58 286 6214
International Tax Services
Tel: +41 58 286 3613
Tel: +41 58 286 6353
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 1,746 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 490 people and 29 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
Hartwig Hoffmann, Partner
Global Compliance Management Services
Hartwig Hoffmann, Partner
German Tax & Legal Center
Heiko Kubaile, Partner
Jürg Birri, Partner
Business & Outsourcing 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
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 43 266 55 58
+41 43 434 67 15
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 500 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 11 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
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
Katharina S. Wuermli
Partner / Director
Master of Law UZH / Diploma of Advanced Studies in VAT FH
Senior Manager / Asst. Director
MAS SUSPI in Business Law
Senior Manager / Asst. Director
Certified Tax Expert
Sabine Ch. Studer
Senior Manager / Asst. Director
Certified Tax Expert, EMBL HSG / Master in Law
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
Insurance broker / Certified insurance professional
Consultant / Certified insurance professional
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 2012
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, email@example.com
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
Stephanie Eichenberger, partner, attorney, certified tax expert
Patrick Imgrüth, partner, attorney
Laurent Lattmann, partner, certified fiduciary
Alberto Lissi, partner, Ph.D. in law, attorney
Stephan Pfenninger, partner, Ph.D. in law, attorney
David Ryser, partner, attorney, certified tax expert
Patrik Schwarb, partner, certified tax expert
Peter Vogt, partner, certified tax expert
Dieter Weber, partner, attorney, certified tax expert
Kurt Wild, partner, certified tax expert
Bernhard Zwahlen, partner, Prof. Ph.D. in law
Roger Dall'O, counsel, certified tax expert
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, Dutch, Spanish and Italian
|Corporate Income Tax||11%||24%||A|
|Capital Gains Tax||11%||24%||A B|
|Personal income tax||22%||48%|
|Net Operating Losses (years)|
|Royalties from, for example, patents, know-how||0%|
|Branch Remittance Tax||0%|
Founding partner Peter Altenburger and partner Leonhard Toenz co-head the tax department at Altenburger. The firm offers advice on a broad range of tax issues, such as M&A, joint ventures, restructurings, reorganisations, partnerships, capital market financings, private-equity transactions, fund structures and financial instruments.
Altenburger serves as of counsel and focuses on domestic and international corporate tax law in connection with M&A transactions, reorganisations and re-domiciliations. He also has experience with double taxation treaties. Toenz advises companies and private clients on tax matters.
Altorfer Duss & Beilstein is led by head of tax Jürg Altorfer. The team consists of seven partners, including Fabian Duss, Andreas Helbing and Marco Greter, and 11 other professionals. The firm's partners specialise in areas including transfer pricing, VAT and tax litigation, and the firm has a close relationship with the Swiss tax authorities. The firm's practitioners are also lecturers, specialist writers and judges. In the past year, the firm hired Marc Dietschi, a certified tax expert, and Helen Spiegel as a specialist accountant.
The firm assists companies in various sectors, including the financial services, food, FMCG and agriculture, TMT, manufacturing and computers, software, online and digital industries.
Baker & McKenzie comprises seven partners and 10 other tax professionals who are experts in tax advisory, particularly international tax planning, complex transactional tax and tax controversy.
Hans Koch leads the practice. He advises international clients on tax and corporate transactions, M&A, private equity and capital markets. In April 2016, the firm also hired Balthasar Denger, who has more than a decade of experience, as an associate.
In the past year, the firm's work has included assisting clients in complex disputes with the tax authorities and in reorganisations and relocations.
The firm assists clients from all industries, including financial services, energy and utilities, healthcare, manufacturing and computers, digital, software and online.
Baker Tilly OBT is an independent member of Baker Tilly International and is owned by OBT, a Swiss firm offering tax advisory, audit and legal consulting. The firm specialises in supporting cross-border clients in Swiss and international tax matters and offers a range of services including international tax planning and minimisation for corporate clients, compliance, in-depth tax analysis, restructurings, liquidation and divestment, real estate, intellectual property and M&A.
Fabian Petrus leads the firm in Zurich and Jean-Philippe Bindschedler leads Geneva and Lausanne.
Bär & Karrer's tax team is experienced in resolving issues concerning general business and transaction structuring, corporate and individual tax planning, double taxation, financial institutions and products, executive compensation, family wealth and estate planning, direct and indirect taxes and customs duties.
Daniel Bader is a key contact at the firm. He works with domestic and international taxation, and is experienced in M&A, real estate, trusts and estates, corporate tax and private clients.
Burckhardt offers a full range of tax services to private and corporate clients, and focuses on the retail, home furniture, dental care, transportation, pharmaceuticals, biotechnology and financial services industries. Rolf Wüthrich leads the tax practice and is experienced in corporate tax, cross-border transactions and corporate reorganisation. Other key partners at the firm are Jacqueline Burckhardt, Mark Eichner, Regula Hinderling and Piera Beretta. Burckhardt and Eichner specialise in wealth structuring and estate for high net-worth individuals and repatriation of funds, while Hinderling is skilled in advising expatriates and foreign clients on social security issues, and Beretta is a member of the tax appeal commission of the canton of Basel-Stadt, with a focus in litigation.
Deloitte's Switzerland tax and legal team is led by Jackie Hess a professional whose work is highly praised by colleagues. The team includes 260 other tax professionals and 21 partners, of whom 20 cover indirect tax and VAT, 110 cover corporate tax and 20 cover tax disputes and litigation, with more than 30 being qualified in the area of tax accounting and compliance.
The firm primarily advises clients in the financial services, healthcare and pharmaceuticals, manufacturing, fast moving consumer goods (FMCG), information technology, technology, media and telecommunications (TMT), and transport including aerospace sectors, among other areas.
Deloitte in Switzerland is growing rapidly and investing in people and technology, reflected in a significant boost in the firm's revenues and the positive feedback received by World Tax from other firms in Switzerland.
EY in Switzerland is headed by Philip Robinson, a well-respected tax professional who leads a multidisciplinary team skilled in advising clients on a range of tax and transfer pricing issues. The team supports clients from all industries with a wide range of domestic and international tax services including cross-border work, transfer pricing, private-client assistance, tax controversy, litigation, global compliance and reporting.
The team offers tax, legal and audit advice to clients including individuals, privately- and publicly-held companies and multinationals. Through offices worldwide, EY can offer clients a global service that takes full account of all of their tax, audit and accounting needs.
Homburger in Switzerland is praised by its peers in the jurisdiction and its reputation even extends across the country's borders.
A key contact at the firm is Dieter Grünblatt, head of the tax department. He focuses on tax structuring of national and international capital market transactions, acquisitions and reorganisations, collective investment schemes, real estate investments, structured financial instruments, private equity and employee benefit plans.
Other professionals at the firm are well-versed on issues relating to private equity, employee share schemes, equity-backed structures, investment funds and property funds.
Peter Uebelhart is the head of tax at KPMG. He leads a team of experienced professionals with the ability to assist clients with a wide range of tax issues. The practice has a wealth of expertise in general business and transaction structuring, corporate and individual tax planning, double taxation, financial institutions and products, executive compensation, family wealth and estate planning, direct and indirect taxes and customs duties.
Uebelhart, who is also a member of the KPMG executive committee, has experience dealing with Swiss and foreign tax structures as well as inbound, outbound and domestic M&A transactions and reorganisations.
Lenz & Staehelin covers all aspects of tax planning, and represents its clients in court proceedings and in front of tax authorities. The firm's work includes M&A, restructurings and buyouts, relocations, estate and tax planning for high net-worth individuals, social security and pension plans, financing, acquisitions, developments, private equity funds, VAT and customs duties, structured financial products and derivatives and employee share and stock option plans. The firm also performs tax litigation, arbitration, mutual agreement procedures (MAPs) and exchange of information for companies.
Jean-Blaise Eckert leads the Geneva/Lausanne office, which has four partners and 13 other professionals. Pascal Hinny leads the Zurich office, which has two partners and nine other professionals.
Clients work in various sectors such as computers, software, online and digital, energy and utilities, financial services, food, FMCG and agriculture, healthcare and TMT.
Beat Baumgartner and Ronald Wijs are key partners at Loyens & Loeff's tax department. The firm offers expertise in all areas of tax including tax optimisation, compliance, tax assurance and estate planning. It advises large domestic and international companies and medium-sized privately held companies and shareholders.
Baumgartner specialises in Swiss and international taxation, in particular tax-efficient group and investment structures, M&A, capital market transactions and structured financial instruments.
Wijs has broad experience in European cross-border corporate tax planning, in particular involving the Benelux countries.
Ludwig + Partner's tax team offers legal and tax advice, including corporate structuring, tax support for domestic and foreign corporations operating in Switzerland, support in negotiations with the tax authorities and tax due diligence.
Hubertus Ludwig is head of tax at the firm. He has a broad understanding of national and international tax law, international tax planning and corporate law.
MME Legal | Tax | Compliance is co-headed by Samuel Bussmann, Thomas Linder, Andreas Müller and Christoph Rechsteiner. The firm has six partners and three other professionals who offer services in the areas of legal, tax and compliance. The firm assists clients and companies in all tax matters, including VAT and customs.
Clients of the firm work in sectors including computers, digital, software and online, energy and utilities, healthcare, TMT and transport.
Niederer Kraft & Frey houses a team of tax professionals with extensive expertise. It assists domestic and international clients in a range of tax matters including tax compliance, social security and pension law, corporate tax, individual taxation assistance for private clients, international tax planning and structuring.
A key contact for the team is Thomas Graf who specialises in national and international tax law with an emphasis on the financial services industry.
Oberson Avocats is a Swiss-based, well respected firm that offers services in Swiss and international tax law to local and foreign clients. It offers advice related to topics such as withholding tax, local taxes, inter-cantonal taxation, double tax treaties, VAT, customs and excise.
Professionals at the firm are particularly praised for their corporate reorganisations, tax disputes and litigation, criminal tax law procedures, tax negotiations, preparation of tax returns and indirect tax.
The head of Pestalozzi tax practice group is Nils Harbeke, who joined the firm in 2015 from PwC. He has experience in complex international tax engagements and is particularly strong in litigation. Many of his clients are in the financial services industry.
The firm offers services to Swiss and international clients in tax litigation, VAT, customs, excise duties, and foreign trade, relocation and repatriation, MAP negotiations with the tax authorities and compliance.
PwC's tax and legal services department covers tax compliance and advice, tax accounting, VAT and dispute resolution, customs and excise, as well as the traditional corporate and international tax services.
Clients are drawn from a range of industries and include some of Switzerland's and the world's largest multinational groups. The firm offers tax, legal and audit services in the areas of indirect tax and VAT, corporate tax, domestic and international tax structuring, controversy management and dispute resolution, in addition to audit and litigation support and other services.
Schellenberg Wittmer is active advising clients on the tax implications of M&A deals. He also advises clients involved in banking and finance, international arbitration, real estate and construction, offering advice on tax issues raised in the course of these business activities.
A key contact at the firm is partner, head of tax and certified tax expert Pietro Sansonett, who has in-depth knowledge of complex tax situations and extensive experience in dealing with tax authorities and enforcement matters including international exchange of information
Tappolet & Partner specialise in tax, tax litigation and criminal law in addition to corporate tax matters, VAT, restructurings, international tax planning and M&A. The firm also offers domestic and international clients services within estate planning, extensive fund and trust management, litigation and other court proceedings.
Klaus Tappolet leads the team. He practices in all areas of national and international tax law, with an emphasis on corporate law and restructurings, inheritance tax law including trusts and foundations, criminal tax law and real estate tax law.
Tavernier & Tschanz supports corporate and private clients from Switzerland and abroad in a range of tax services including tax planning, M&A, corporate reorganisations and relocations, joint ventures and financial structuring. Many of its customers are multinational corporations, non-profit organisations, financial institutions, private equity funds, domestic and foreign banks, high-technology companies, hotel chains and luxury groups.
Tax Expert International is led by Richard Wuermli. The firm has four partners and 16 other tax professionals who advise companies from the computers, software, online and digital, financial services, food, FMCG and agriculture, healthcare, manufacturing and TMT industries, as well as other sectors.
The firm offers a wide range of services to Swiss and international clients including tax advisory, bookkeeping, cross-border transactions, financial structuring, international tax planning, M&A, VAT and customs and compliance services.
In the past year, the firm has advised on international set-ups, import of business cars, world-wide VAT consulting, mergers and branch-setups.
Wuermli is experienced in Swiss and international tax planning, transfer pricing and corporate tax.
Tax Partner, Taxand Switzerland has 12 partners and 26 other fee earners, with two partners and two advisers covering indirect tax and VAT, 10 partners and 24 advisors cover corporate tax and the same number covering tax disputes, litigation, and tax compliance and accounting functions.
This year saw the firm assist a client in analysis regarding the tax- optimised structure of a collective investment vehicle, set up as a contractual investment fund holding real estate companies owning the assets.
The firm advises clients from a broad range of industries but is particularly active in banking and finance, commodity trading, real estate, consumer goods, and the taxation of individuals and trusts.
Partner Christoph Niederer and head of tax Nadia Tarolli are key partners at Vischer. The firm advises its clients on a wide range of tax services, with an emphasis on international tax planning, tax negotiations, corporate tax and tax planning.
One client said: "We appreciate their dedicated, highly committed representation towards tax authorities and their practical, state of the art advice."
Niederer advises companies and private individuals, many from various industrial sectors, on international tax law and procedural and criminal tax law. Tarolli has more than 10 years' experience in restructurings, relocations and succession planning.
Walder Wyss advises clients including large and small domestic and international companies, individuals and multinational groups. The firm offers a range of tax services including advice on the tax implications of M&A, restructuring, benefits arising from double taxation treaties and other tax reliefs, dispute resolution, and risk management and mitigation.
The firm is particularly active in estate planning and international tax planning for non-for-profit organisations.
Bruno Bächli is head of the tax department at Wenger & Vieli which comprises two partners and four other professionals. The firm offers a wide range of tax services.
Clients of the firm work in the consumer product manufacturing, technology, media, real estate, commercial and professional services, construction and materials, healthcare, financial services and software and computer services industries. The firm also advises high net-worth individuals and does major tax appeal work.
Bächli is a certified tax expert and specialises in the area of tax advice. His tax practice focuses on national and international tax law, in particular advising individuals, entrepreneurs and medium-sized enterprises.
|Tier 1 - Switzerland|
|Tier 2 - Switzerland|
|Tax Partner, Taxand Switzerland|
|Tier 3 - Switzerland|
|Altorfer Duss & Beilstein|
|Baker & McKenzie|
|Bär & Karrer|
|Lenz & Staehelin|
|Niederer Kraft & Frey|
|Tier 4 - Switzerland|
|Baker Tilly OBT|
|Ludwig + Partner|
|MME Legal l Tax l Compliance|
|Poledna Boss Kurer|
|Tappolet & Partner|
|Tavernier & Tschanz|
|Tax Expert International|
|Wenger & Vieli|
|Firm to watch - Switzerland|
|Loyens & Loeff|