Tax in Switzerland

Bär & Karrer Ltd.

Bär & Karrer Ltd.‘s ‘professional, well-balanced, knowledgeable and productive teamprovides support to its clients in the French, German, and Italian-speaking areas of Switzerland. The team is co-led by Daniel Bader, who advises a range of private clients on tax-related issues, and Susanne Schreiber, who has expertise advising on domestic and international tax matters. Geneva team head Christoph Suter has a special focus on corporate taxation, and international tax planning and litigation. The team benefits from Raoul Stocker‘s aptitude in transfer pricing, Ruth Bloch-Riemer‘s knowledge of social security and pensions, and Daniel U. Lehmann‘s strength in international tax structuring. Also key are M&A tax experts Paolo Bottini and Cyrill Diefenbacher, and international corporate tax specialist Matthias Bizzarro, who made partner in January 2023.

Praxisleiter:

Susanne Schreiber; Daniel Bader


Weitere Kernanwälte:

Christoph Suter, Ruth Bloch-Riemer; Daniel Lehmann; Raoul Stocker; Cyrill Diefenbacher; Paolo Bottini; Matthias Bizzarro


Referenzen

‘Very professional, well-balanced, knowledgeable, and productive team with an unparalleled pace and expertise leading to great quality.’

‘Kind, friendly and customer oriented, providing advice that is helpful and clearly needed.’

‘Tax is a real focus area of Bär & Karrer.’

Kernmandanten

UBS Group AG


Equistone


Confinale


MET Holding AG


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Homburger

Homburger advises blue-chip clients on high-profile, cross-border matters relating to transactions and financial products. The team benefits from the strength of its dispute resolution team in tax litigation cases, with experience handling an array of complex disputes. Practice head Reto Heuberger covers tax planning, M&A transactions, and investment management structures. Tax structuring expert Dieter Grünblatt and international tax law specialist Stefan Oesterhelt are key team members. Claudia Suter provides tax advice to high net-worth individuals and entrepreneurs. Laetitia Fracheboud specialises in domestic and international tax law.

Praxisleiter:

Reto Heuberger


Weitere Kernanwälte:

Dieter Grünblatt; Stefan Oesterhelt; Claudia Suter; Laetitia Fracheboud


Referenzen

‘Stefan Oesterhelt is creative, and comes up with solid solutions, and is a very nice guy.’

‘Excellent and quick assessment of complex situations, sharp thinking, depending on the situation, right mix between going into details where necessary and being pragmatic whenever possible.’

‘Homburger’s tax team definitely stands out. They offer a distinctive approach tailored to each client’s specific needs, ensuring personalized solutions. They consistently deliver creative and forward-thinking solutions, staying at the forefront of trends and international regulatory and tax developments.’

Kernmandanten

UBS


CSL


Raiffeisen


Zürcher Kantonalbank (ZKB)


Tiedemann Group


AEQUITA


Siegfried


Kering


Certares and Knighthead


Nestlé


Dufry


GTT Communications


Fluence


Scaled Agile


Valaris


Implenia


Clear Channel


Santhera


Citigroup Global Markets


Noema Pharma


Affective Advisory


Globogate concept


Clear Channel


AMF Medical


21Shares


Meyer Burger


AMAG Leasing


StoneX


VectivBio


MCH Group


Highlight-Mandate


  • Advised Raiffeisen Schweiz on tax matters in incorporating its six branches in separate legal entities as new Raiffeisenbanken.

Lenz & Staehelin

Lenz & Staehelin‘s full-service practice provides comprehensive tax support for both corporations and individuals, covering all aspects of contentious and non-contentious tax. The firm is particularly strong in international tax law, regularly helping clients navigate complex issues regarding double taxation and transfer pricing. Geneva practice head Jean-Blaise Eckert advises multinational companies and private clients, and has extensive knowledge of inheritance law. National and international tax planning expert Pascal Hinny heads the Zurich team. Daniel Schafer has a special focus on corporate tax, including M&A and private equity. Heini Rüdisühli‘s main work is centred around tax planning for private individuals, while Frédéric Neukomm focuses on company tax matters. Floran Ponce advises clients on the management of tax affairs and controversies before Swiss tax authorities.

Praxisleiter:

Jean-Blaise Eckert; Pascal Hinny


Weitere Kernanwälte:

Daniel Schafer; Frédéric Neukomm; Floran Ponce; Rébecca Dorasamy; Heini Rüdisühli; Lukas Aebi; Franziska Stadtherr; Stephan Brandner; Alexander Greter; Maximilien de Ridder


Referenzen

‘The practice is unique because of the exceptional and high-level nature of its clients, and the personal, tailor-made approach of the members of the team towards their clients. ’

‘Jean-Blaise Eckert has longstanding experience and recognition in the market, and an excellent ability to explain difficult matters in simple terms whilst always remaining practical and solution minded. Frédéric Neukomm has specialist experience in the taxation of incentive and carried interest schemes for PE managers.’

‘Rébecca Dorasamy is an upcoming star; very knowledgeable, responsive and proactive.’

Kernmandanten

ADM


Agilent


Arlanxeo


AXA Stiftung Berufliche Vorsorge, Winterthur


Bain Capital Private Equity


Cinven


Colgate Palmolive


Conforama


Covestro


Credit Suisse


Deutsche Börse AG


FIVE Hotels & Resorts group


Gyrus Capital


Immosynergies


On Holding AG


Richemont


Rothschild Group


Sika AG


SKAN Group AG


Swiss Prime Site


Tetra Laval


The Carlyle Group


Transatlantic Reinsurance Company


Wal-Mart


Highlight-Mandate


  • Advised Gyrus Capital and DSS Sustainable Solutions (DSS+) on sale of DSS+ to Inflexion Private Equity Partners.
  • Advised Chequers Capital on sale of the RIRI Group to OC Oerlikon AG.
  • Prepared an independent expert opinion to the State Council of canton of Vaud regarding the tax residency of the Finance Minister.

Niederer Kraft Frey AG

Niederer Kraft Frey AG provides tax advice in various corporate matters and collective investment schemes, with experience in the tax aspects of private equity transactions, M&A, and domestic and international reorganisations, as well as an array of disputes. Team head Thomas Graf has particular expertise in the taxation of sports organisations and athletes, and regularly advises high net worth individuals on all tax aspects of their private and business activities. Christina Rinne provides advice to corporate and private clients in relation to VAT, customs, and international trade matters. Markus Kronauer specialises in Swiss VAT aspects of M&A, financial services and capital market transactions. Daniela Schmucki has expertise in tax advice for high net-worth individuals.

Praxisleiter:

Thomas Graf


Weitere Kernanwälte:

Markus Kronauer; Christina Rinne; Daniela Schmucki; Sven Kälin; Derya Özdogan; Morgan Boëffard


Referenzen

‘Tax team around Daniela Schmucki is very experienced on management equity program. Very service oriented.’

‘Good team, very helpful and solution-oriented.’

‘Christina Rinne has a great knowledge of our business and always finds a perfect solution to our problems very fast.’

Kernmandanten

ASSA ABLOY


Ardian


Heraeus Holding


Credit Suisse AG Switzerland


Crédit Agricole next bank (Suisse) SA


CGS Management


EFG International


Invision AG


SIG Combibloc PurchaseCo S.à r.l


Selecta Group


PolyPeptide Group AG


Draupnir Holding B.V.


Julius Baer Group Ltd.


Axpo Holding AG


ObsEva SA


Mobimo (Proj Bernina)


Global Blue


Galderma


Peach Property


Akara Group


BB Biotech AG


Bellevue Asset Management


Highlight-Mandate


  • Advised Dr. Ing. H.c. F. Porsche AG on the trading on the Frankfurt Stock Exchange with a total market capitalisation of EUR 78 billion, where the offering priced at EUR 82.50 per preferred share offered.
  • Acted on each of the inaugural issuances of global depository receipts (GDRs) under the newly launched China-Switzerland Stock Connect programme, taking four Chinese companies public on SIX Swiss Exchange.
  • Advised the Swiss Confederation on the conclusion of a Loss Protection Agreement (LPA) with UBS Group AG.

OBERSON ABELS SA

OBERSON ABELS SA advises high net-worth individuals and corporations on a wide range of tax matters including estate inheritance, transactions, and cross-border set-ups. A particular area of strength for the team is criminal tax matters arising from audits. Xavier Oberson has a special focus on international tax matters for high net-worth individuals. Pierre-Marie Glauser has extensive expertise in corporate tax, including reorganisations and finance restructurings, in addition to coverage of indirect tax.

Praxisleiter:

 


 


Weitere Kernanwälte:

Alexandre Faltin; Pierre-Marie Glauser; Jérôme Meyer; Dominique Morand; Xavier Oberson; Marc-Etienne Pache; Geneviève Page; Anne Tissot Benedetto; Frédéric Vuilleumier


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Tax Partner AG

Tax Partner AG is a tax boutique, comprised of more than 40 tax professionals, that advises clients on the full spectrum of tax law including corporate tax, transfer pricing, transactional tax, tax controversy, and matters relating to VAT. The corporate taxation team includes Natalie Dini, Stephanie Eichenberger, Patrik Schwarb, and Dieter Weber. The individual taxation team is headed by Peter Vogt, while the financial services group is led by Alberto Lissi. Stephan Pfenninger heads the real estate tax team, and Hendrik Blankenstein leads on transfer pricing. René Matteotti spearheads the tax controversy group, while Laurent Lattmann heads the VAT and customs team.

Weitere Kernanwälte:

Natalie Dini; Stephanie Eichenberger; Patrik Schwarb; Dieter Weber; Peter Vogt; Alberto Lissi;  Stephan Pfenninger; René Matteotti; Hendrik Blankenstein; Laurent Lattmann


Referenzen

‘Tax Partner AG possesses highly desirable qualities for what we are working on. They are helpful, insightful, and friendly.’

‘Alberto Lissi possesses several positive attributes that make him an exceptional Swiss tax advisor – he is approachable and technical. Overall, I consider Alberto one of the best Swiss tax advisors in Switzerland.’

‘René Matteotti has outstanding energy/utility industry knowledge, and provides quick responses.’

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Walder Wyss Ltd.

Walder Wyss Ltd. advises on all areas of domestic and international tax law, with strength across the capital markets, real estate, and private equity sectors. The group regularly advises on tax aspects of M&A, IPOs, wealth and inheritance planning, and employment issues. Maurus Winzap, who heads the practice, has extensive experience advising on tax aspects of M&A and private equity transactions, as well as financings and corporate restructurings. Thomas Meister covers structured finance, real estate, and tax controversy in finance-related matters. Tax audit expert Martin Busenhart and real estate tax specialist Samuel Dürr are key names within the team. Fouad Sayegh advises on matters relating to high net-worth families, double tax treaty applications, and criminal tax proceedings.

Praxisleiter:

Maurus Winzap


Weitere Kernanwälte:

Thomas Meister; Martin Busenhart; Fouad G. Sayegh; Samuel Dürr; Robert Desax; Fabienne Limacher; Jan Ole Luuk; Marius Breier


Referenzen

‘Fabienne Limacher is outstanding.’

‘Solution focused and creative, not limited to “reading” the law, beyond the academician or pure technical legal mindset, entrepreneurial and loyal, confident but not arrogant.’

‘Fouad Sayegh, is trustworthy, has a warm attitude, and is professional and extremely competent, yet knows to recognise the limits of the law.’

Kernmandanten

Astorg Partners


Bavarian NordicA/S


Clariant Ltd.


Cornèr Banca SA


Credit Suisse Ltd.


DPE Deutsche Private Equity (DPE)


DSM


Elvaston Capital Management LLC


IPI Partners, LLC


Planted Foods Ltd.


Sagard NewGen


Swiss Life Ltd./Swiss Life Holding Ltd.


Union Bancaire Privée/The Risk Management Group (Suisse) S.A.


Highlight-Mandate


  • Advised DSM, a global leader in health, nutrition and biosciences, on its merger with Firmenich, the world’s largest privately-owned fragrance and taste company, for an undisclosed amount.
  • Advised Porsche Automobile Holding SE on its participation in the second round of ABB E-mobility Holding AG’s pre-IPO private placement.
  • Advised Sagard NewGen on its acquisition of a minority stake in Unit8 SA.

Baker McKenzie Switzerland AG

Baker McKenzie Switzerland AG tax group regularly advises multinationals and major Swiss companies on domestic and international tax planning, mergers and acquisitions, real estate transactions, and tax litigation, among a range of other issues. Team head Kilian Perroulaz covers both contentious and non-contentious tax matters, with strength in advising on M&A, and corporate reorganisations. Hans Koch advises international clients on tax aspects of a range of corporate, private equity, and capital markets transactions. The team benefits from the expertise of Susanne Liebel-Kotz who was promoted to partner in July 2023. Other key members include Mario Kumschick, Andrea Bolliger, and tax director Balthasar Denger.

Praxisleiter:

Kilian Perroulaz


Weitere Kernanwälte:

Hans Koch; Susanne Liebel-Kotz; Mario Kumschick; Andrea Bolliger; Balthasar Denger


Kernmandanten

PSP Swiss Property AG


Verve Capital Partners


Migros-Genossenschafts-Bund


Mövenpick Group


Helveteq AG


evotreex AG


Highlight-Mandate


  • Advised PSP Swiss Property AG on the conversion of its CHF 1.8 billion bond portfolio to green bonds based on the company’s Green Bond Framework.
  • Advised the Migros-Genossenschafts-Bund (“Migros Group”) and its start-up incubator Sparrow Ventures on its investment in Swiss start-up Revendo.
  • Advised Mövenpick Group in selling the multi-brand international catering company Marché International AG to Lagardère Travel Retail.

Loyens & Loeff

Loyens & Loeff’s ‘diverse and skilled team’ includes specialists in structurings and restructurings, spin-offs and joint ventures, and high net worth individuals and family offices. The firm is supported by its international network to provide expert advice in international tax developments. Beat Baumgartner is ‘extremely knowledgeable’, and covers tax-efficient group and investment structures, value chains, transfer pricing, and M&A, in addition to a range of work on behalf of private individuals. Baumgartner co-leads the team alongside Fabian Sutter, who has a key focus on corporate reorganizations and restructurings, transfer pricing, and tax litigation.

Praxisleiter:

Beat Baumgartner; Fabian Sutter


Weitere Kernanwälte:

Selina Many; Pascal Hammerer; Pascal Haessig


Referenzen

‘Fast response, knowledgeable and hands-on. Able to explain difficult topics in a simple way. Proactive.’

‘Loyens & Loeff is distinctive for its integrated approach, seamlessly combining legal and tax services. This expertise allows them to offer comprehensive advice tailored to each client’s needs, setting them apart in the legal landscape.’

‘Their team’s strengths lie in their deep industry knowledge, effective collaboration, and international reach. With a diverse and skilled team, they excel in delivering high-quality legal solutions across various sectors.’

Kernmandanten

Majority shareholders of Spice Private Equity Ltd


Egeria Group


Redslim group


Highlight-Mandate


  • Advised majority shareholders of Spice Private Equity Ltd on the public tender offer of all shares in Spice Private Equity Ltd, a Swiss stock exchange (SIX) listed group, and the simplification of the European holding structure consisting of multiple Swiss and Luxembourg holding companies.
  • Advised the founders and the Redslim group in onboarding of a financial investor by implementation of a tax efficient sale and roll-over structure for the founders and extensive financing work for the issuance of mezzanine bonds and bank loans.
  • Advised Swiss privately held group on a multi-billion joint venture with a Swiss listed group on the most efficient and at arm’s length structuring of the JV investment and the remuneration structure (dividend streams, commissions, etc.).

Pestalozzi

Pestalozzi employs a ‘client-centric approach’ when advising domestic and international clients on a broad range of tax matters, such as those issues relating to M&A and restructuring, as well as VAT, withholding and stamp taxes, and tax litigation. Team lead Nils Harbeke has expertise in cross-border tax issues and tax work in regulated industries, working frequently with both Swiss and international financial institutions and life sciences companies. Jonas Sigrist advises multinationals and SMEs in life sciences, commodities, and financial services sectors on corporate tax issues. Silvia Zimmermann specialises in international taxation, namely inbound and outbound tax planning for multinationals and individuals.

Praxisleiter:

Nils Harbeke


Weitere Kernanwälte:

Jonas Sigrist; Silvia Zimmermann


Referenzen

‘Their client-centric approach, prioritising open communication, is a real plus. The team is reasonable and covers all required areas.’

‘Good understanding of our business and our processes, broad expertise.’

‘Very good technical know-how, very responsive, provides innovative solutions.’

Kernmandanten

3i Group


AFI ESCA Life Insurance


Alpha Simplex Group


Ambridge Group


Ardian


Axa


BBVA Banco Bilbao Vizcaya Argentaria S.A.


Bank of America Merrill Lynch


Barclays Bank


Bloomberg Industry Group


BP Europa SE


Commerzbank


Compass Gas e Energia


Cott Beverages / Primo Water


Davos Alzheimer’s Collaborative


Deezer


EFG Bank


Eksportfinans


Ellen Bassermann Kulturstiftung


EMPIRA Group


EMPIRA Institutional Pension Fund


GE


Glencore


Gonvarri Industries


HanseMerkur Insurance Group


Helix Acquisition Corp.


Investec


Johnson & Johnson


Julius Baer Group


Klarna Bank AB


LBBW Banking Group


Leclanché


L’Oréal


mBank


M&G Investments


Novartis Ltd.


Phillips 66 GmbH


Plasser & Theurer


Prudential Financial Inc.


PureGym


Sony Music Entertainment


Susquehanna Private Capital


Swisscanto


Swisscom


Synpulse


Targobank


The European Investment Bank


The Nielsen Company


Viatris


VP Bank


Westinghouse


Zürcher Kantonalbank ZKB


Highlight-Mandate


  • Advised Ambridge Group regarding review and risk assessment of a high-profile tax transfer pricing issue.
  • Advised M&G regarding an upcoming cross-border investment, using its combination of high-end industry specific tax expertise and regulatory know how in a multi-jurisdictional context.
  • Advised HanseMerkur Insurance Group on a new type of pension insurance product. HanseMerkur engaged Pestalozzi as tax counsel of an asset pooling arrangement.

Schellenberg Wittmer Ltd

Schellenberg Wittmer Ltd is skilled in an array of contentious and non-contentious matters, with extensive experience working with tax authorities, at both the federal and cantonal levels. Jean-Frédéric Maraia, who advises individual and corporate clients on all tax matters both at the domestic and international level, and Michael Nordin, whose focus is transactions such as mergers and acquisitions, reorganisations, and restructurings, head the Geneva and Zurich teams, respectively. Pietro Sansonetti has skill in negotiating with tax authorities on delicate and high-value matters. Danielle Hostettler‘s key focus is on private client taxation. At the associate level, Roland Wild and Arthur Magnin are key names.

Kernmandanten

Barana Group


CIR – Compagnie Industriali Riunite S.p.A.


Credit Suisse


European Broadcasting Union


HSBC


International Committee of the Red Cross


Julius Bär


Swiss Re Group


Vontobel


Scor


AXA


Schroder Bank


Banco Santander


Swiss Life


Sowind Group


Reyl & Cie


Highlight-Mandate


  • Advising a major non-Swiss bank on negotiations with the Swiss Federal Tax Administration regarding the refundability of withholding taxes in connection with capital market transactions; the topic is beneficial ownership.
  • Advising a major Swiss bank on possible mitigations of the significant over taxation of Swiss financial institutions with the introduction of the minimal tax based on the OECD initiative “Pillar 2”.
  • Advising a client and representing them in tax proceedings regarding reorganisations claimed to trigger Swiss taxes in the amount of more than USD 100 million.

VISCHER

VISCHER‘s growing team advises banks, insurance companies, corporations, and large pharmaceutical companies on domestic and international tax planning, as well as the tax aspects of mergers and acquisitions, and real estate transactions. The group also handles tax litigation, VAT, and capital markets and corporate finance matters. Basel team head Nadia Tarolli Schmidt handles international employment tax and social security matters. The Zurich team is co-headed by VAT specialist and deputy judge Tobias F. Rohner and Christoph Niederer, who leads on complex international financing and M&A transactions, as well as transfer pricing matters. At the associate level Adrian Briner, Beatrice Leistner, Patrik Fisch, and Nora Heuberger are names to note.

Praxisleiter:

Christoph Niederer; Tobias F. Rohner; Nadia Tarolli Schmidt


Weitere Kernanwälte:

Adrian Briner; Beatrice Leistner; Patrik Fisch; Nora Heuberger


Referenzen

‘The tax practitioners have a huge experience in all tax related aspects, be it company related direct or indirect taxes, or be it any product related taxes. A key strength of the company is their swift reactivity to any inquiry. I especially like their practical experience and their risk / reward approach to taxes.’

‘Christoph Niederer is a very esteemed partner. His immediate responsiveness is absolutely key for us – even during his holidays, his reaction time is same day, which we consider exceptional. The quality of work provided is outstanding.’

‘Excellent specialist knowledge and high service level.’

Kernmandanten

Mimacom Flowable Group


EBL (Genossenschaft Elektra Baselland)


Oberland Capital Management LLC


ISP Securities AG


Novaremed AG


Digital Wave Finance AG


Oculis Holding AG


Versantis AG


E3 Holding AG


Tally Weijl Group


Roventa-Henex SA


SUSI Partners AG


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ADB Altorfer Duss & Beilstein

ADB Altorfer Duss & Beilstein‘s ‘skilled’ team advises national and international public and private businesses, institutional investors, and other high net worth individuals on Swiss and international tax law matters. Co-leading are Pascal Taddei, whose tax practice covers restructurings, M&A, and intragroup transactions, and corporate tax expert Fabian Duss. Also heading the practice are Jürg Altorfer, who advises on national and international tax matters and social security law, Andreas Helbing, who consults on the cross-border corporate tax law issues for SMEs, and business law expert Urs Zeltner.

Praxisleiter:

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


Weitere Kernanwälte:

Mathias Häni; Britta Rehfisch; Fabian Streule; Marc Dietschi; Patrick Balz; Michael Felber


Referenzen

‘The team is very skilled in their practice of law, which is primarily tax and structuring. They are pragmatic in a jurisdiction which is fairly formal by nature.’

‘Jurg Altorfer has a work-smart mentality and able to cut to the chase once he has all the facts outlined.’

Kernmandanten

Wagner International AG


Swiss Re


Highlight-Mandate


  • Supported Wagner International AG with design and concept for global transfer pricing policy.
  • Advised Swiss Re in an appeal at Zurich administrative court against add-up for gains from disposal of own shares.

Bratschi Ltd

Bratschi Ltd assists companies with domestic and international corporate tax planning, and handles tax aspects of relocations, reorganisations, acquisitions, and sales. The team also develops tax-efficient structures for family offices in Switzerland. Michael Barrot, who has extensive in international tax administrative matters, heads the team. Cédric-Olivier Jenoure provides consulting services for domestic and foreign corporate groups, business owners, and private individuals who have national and international tax issues. Sascha Wohlgemuth specialises in wealth tax planning and corporate and shareholder advice for the optimisation of tax benefits. Roland Böhi is a ‘combination of technically skilled, commercially aware and pragmatic’, and has expertise in transfer pricing.

Praxisleiter:

Michael Barrot


Weitere Kernanwälte:

Cédric-Olivier Jenoure; Sascha Wohlgemuth; Roland Böhi; Kerem Altay


Referenzen

‘Roland Böhi is polite, highly skilled and very responsive. He has an ability to simplify highly complex issues in such a way that the key issues emerge, which makes decision-making efficient and effective. He is also a problem solver, who is not afraid to give his view.’

‘I work mainly with Sascha Wohlgemuth, and I really appreciate his availability and responsiveness. He is very competent in his field, follows his cases diligently, and is always able to give quick answers to any questions he is asked.

‘They identify potential issues ahead of time and inform their clients so as to take a holistic approach on things. Speaks the client’s language and do not confuse them with technicalities. There are no confusions or misunderstandings. All of the above make me very confident that this is the trusted team of lawyers and paralegals that I want to engage with.’

Kernmandanten

Umanite Holding AG


Olympia Group


Viking Cruises Group


BioEqual Nova AG


Wega Informatik AG


AutoForm Engineering AG


Vista Augenpraxen und -kliniken AG


Orpea Suisse / Senevita AG


Miriam AG / Magwich Holding AG


Belimo Climate Foundation AG


Pitanguy family – European Real Estate


Lyktos AG


Petrus AG


Ancient India Group AG


LGT Bank (Schweiz) AG


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CMS von Erlach Partners Ltd.

CMS von Erlach Partners Ltd. is a ‘one-stop shop’ handling the full spectrum of tax-related matters. Areas of strength include transfer pricing, estate planning, VAT and customs matters, and tax controversy issues. Mark Cagienard is ‘outstanding’ in corporate taxation matters at the domestic and cross-border level, with expertise in finance, VAT, and M&A. Cagienard leads alongside Andrio Orler, who advises on the tax elements of M&A, corporate reorganisations, and other cross-border transactions. David Hürlimann focuses on the particular taxation of groups, international tax, and tax accounting. Sarah Busca Bonvin has extensive expertise in tax planning for high-net-worth individuals.

Praxisleiter:

Mark Cagienard; Andrio Orler


Weitere Kernanwälte:

David Hürlimann; Sarah Busca Bonvin


Referenzen

‘CMS and their lawyers have extensive knowledge in both local law and cross-border transactions. In the international terrain they move with an incredible security that always gives us peace of mind. CMS is a one-stop shop. This keeps complicated mandates lean and does not tie up any personnel capacities in our company.’

‘I mostly work with Mark Cagienard. In the course of our cooperation, he has more than convinced us of his outstanding legal skills in the field of tax and corporate law. His absolute strengths are corporate law, while he is also our first point of contact concerning private equity, financial market law or regulated activities under Swiss law.’

‘The response times to enquiries are incredibly short, and the answers always impress us with their level of detail. Mark Cagienard’s solutions are always geared to our needs and in line with the requirements of the market.’

Kernmandanten

Bruker


Saint-Gobain


ISS


Highlight-Mandate


  • Advising a publicly listed Switzerland-based industrial group on the establishment of a tax risk-monitoring programme relating to the US as well as jurisdictions in Europe and the Far East.
  • Representing a Switzerland-based, publicly listed client on taking advantage of transitional rules in view of new corporate income tax law relating to the valuation of goodwill and depreciation.
  • Advising ISS on the tax law aspects of the acquisition of Livit FM Services.

Kellerhals Carrard

Kellerhals Carrard advises multinational companies, financial institutions, SMEs, and private individuals on a broad array of tax matters. Practice head Serge Migy covers both domestic and international taxation, with extensive expertise in advising on the tax aspects of M&A operations, corporate restructurings, and management incentive programmes. The team is supported by Giovanni Stucchi, who has expertise in general tax planning, Costante Ghielmetti, and Elga Reana Tozzi. Regina Schlup Guignard is considered a ‘well versed tax lawyer who provides pragmatic and precise advice. ’

Praxisleiter:

Serge Migy


Weitere Kernanwälte:

Giovanni Stucchi; Constante Ghielmetti; Elga Reana Tozzi; Michèle Remund; Regina Schlup Guignard; Aurélien Barakat; Didier Nsanzineza;


Referenzen

‘Regina Schlup Guignard is a very well versed tax lawyer who provides pragmatic and precise advice. ’

Kernmandanten

Autajon Group


Banyan Software


Biognosys AG


CSD Group


European Club Association (ECA)


Ferrari Group


International Federation of Volleyball (IOC federation)


Maglab AG


UB Partner / Clark Group


Velocorner AG


Vaudoise Assurances (listed company)


Ypsomed Holding AG


Highlight-Mandate


  • Advised Galenica on the transaction of a fixed rate bond of over CHF 240 million with a term of 6.5 years and an annual coupon of 2.35%
  • Advised in the sale of CSD Group to Tomorrow investment fund managed by the French investment company Initiative et Finance.
  • Advised on the setup of the new joint venture structure (Swiss legal structure) between ECA and UEFA that would manage media and sponsorship rights for contests such as the UEFA Champions League.

Ludwig + Partner Ltd.

Boutique firm Ludwig + Partner Ltd. is ‘knowledgeable, responsive, and creative’ in finding solutions for high net-worth individuals, entrepreneurs, and companies in a range of domestic and international tax matters. Hubertus Ludwig covers domestic and international tax law. Thomas Ziegler's practice covers restructuring, investment projects, financial market-related tax issues and real estate projects. Beatrice Van der Haegen has a special focus on settlements, succession planning, and restructuring. Daniel Dillier advises companies and private individuals on various tax issues. Karolina Dobry Oesch supports the team with her knowledge on inheritance law, estate planning, matrimonial property, and succession planning.

Praxisleiter:

Hubertus Ludwig


Weitere Kernanwälte:

Thomas Ziegler; Beatrice Van der Haegen; Daniel Dillier; Karolina Dobry Oesch


Referenzen

‘The practice certainly has strengths in legal and tax optimised structuring. It is unique in that the relevant know-how is available for both private individuals and companies at the same time. In the development of the staff and the expansion of the law firm, attention is paid to quality and only employees who will take the law firm forward and expand the know-how are hired.’

‘The experience of the staff and the level of contact with tax authorities is unique. In a small country like Switzerland, this is almost “priceless”!’

‘L&P is THE tax specialist in Switzerland for enterprises, foundations and private individuals, with excellent contacts to the tax authorities.’

Kernmandanten

Bethesda Hospital and Age Care Group


University Hospital, Basel


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MLL Legal

MLL Legal advises on both corporate and individual tax matters, and has a special focus on the technology and digital sectors, as well as regulated sectors. Arnaud Martin joined as Geneva team lead in February 2023, from Aegis & Partners. Martin has extensive experience in both contentious and non-contentious tax matters. Zurich team head Thomas Nabholz advises clients on corporate taxation and tax-related matters in M&A transactions. The team is supported by Dimitri Rotter, who handles domestic and cross border tax, including tax optimisation, and selected aspects of VAT, notably for private clients. Markus Frank Huber has in-depth expertise of international tax law.

Praxisleiter:

Thomas Nabholz; Arnaud Martin


Weitere Kernanwälte:

Dimitri Rotter; Markus Frank Huber; Thaís Obrist-Bdine


Referenzen

‘Thomas Nabholz is highly competent on cross-border complex issues, commercial, and expedient.’

Kernmandanten

Swiss Re


Acasus Group


Norwegian UHNWI families


Utopia Music AG


C Group


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  • Advised Swiss Re in negotiating the first tax ruling for R&D super-deduction in the Swiss insurance sector, and are currently supporting the expansion of the area of application.
  • Advised several Norwegian families in relocating to Switzerland in response to rise in Norwegian wealth tax and tightening exit tax rules.

MME Legal | Tax | Compliance

MME Legal | Tax | Compliance advises mid-size companies, multinational groups, business owners, and family offices on a broad range of tax matters including audits, VAT and customs issues, and estate and gift tax planning. The team is headed by Peter Brülisauer , Samuel Bussmann, Walter Frei , Andreas Müller , Thomas Linder, Christoph Rechsteiner , and Marcel Jung.

Praxisleiter:

Peter Brülisauer; Samuel Bussmann; Walter Frei; Andreas Müller; Thomas Linder, Christoph Rechsteiner; Marcel Jung


Weitere Kernanwälte:

Christina Stocker; Eric Sutter; Hagen Luckhaupt


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Riedweg & Partner AG

Riedweg & Partner AG has ‘excellent knowledge’ of the tax aspects of corporate and capital markets transactions, and handles a range of complex and international restructuring matters. The team is co-headed by Peter Riedweg, who is ‘highly respected’ in corporate tax law, tax planning and transfer pricing expert Céline Martin, and Laurent Riedweg, who advises a range of domestic and international clients. The team is supported by highly experienced practitioner Robert Waldburger.

Praxisleiter:

Peter Riedweg; Céline Martin; Laurent Riedweg


Weitere Kernanwälte:

Olivia Ruth; Laura Bartesaghi


Referenzen

‘Pragmatism, client orientation, entrepreneurial, professional.’

‘They have good relationships with tax authorities, excellent knowledge, prompt responses, efficient and thorough.’

‘Peter and Laurent Riedweg are very knowledgeable, professional, and personable.’

Kernmandanten

Ardian


Lonza


Orascom Development Holding


Zürcher Kantonalbank


Swiss Finance & Property


PANOLIN


Shift4


Patrimonium


Keda Industrial Group


Ningbo Shanshan


Credit Suisse


Société Générale


Netcetera


Green (InfraVia III Green s.à r.l., Green Group AG, Green Datacenter AG, green.ch AG)


Joincare Pharmaceutical Group Industry Co. Ltd.


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  • Advised Ardian on tax aspects of its acquisition of Mimacom Flowable Group.
  • Advised Credit Suisse, Zürcher Kantonalbank and Swiss Finance Property on tax matters related to IPO of EPIC Suisse.
  • Advised PANOLIN on tax aspects of sale of global ECL business to Shell.

Wenger Vieli Ltd

Wenger Vieli Ltd‘s team offers expertise across a broad range of corporate tax issues, with strength in VAT, tax litigation, and tax compliance matters. Team head Bruno Bächli advises individuals on wealth tax matters, and gift and inheritance tax in an international context. Corporate tax expert Dominik Bürgy has a special focus on cross-border issues. Clara Bodemann has extensive expertise in all VAT-related matters, while Patric Eggler  focuses on succession planning and corporate structuring. Jonas Bühlmann specialises in national and international tax law.

Praxisleiter:

Bruno Bächli


Weitere Kernanwälte:

Dominik Bürgy; Clara Bodemann; Patric Eggler; Jonas Bühlmann


Referenzen

‘Very responsive, know-how lever high, engagement.’

‘The firm has a very good understanding and extensive experience in their respective specialisms. The team always endeavours to understand our individual needs and objectives and is proactive in addressing our specific concerns.’

‘Overall, it is the people we work with in this law firm who make the difference. Their outstanding qualities, their professionalism and their willingness to stand up for our interests have a considerable influence on our satisfaction and the trust we place in them.’

Kernmandanten

Shareholders of Pacojet Group


Numarics


Cibus Enterprise Fund


Tofwerk


Shareholders of Cotta Collection


LatticeFlow


Shareholders of MENU Technologies


CTsystems


Inyova


Serpentine Ventures


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  • Advised shareholders of Pacojet Group on tax matters in sale to Groupe SEB.
  • Advised Numarics on tax matters related to acquisition of a&o kreston.
  • Advised Cibus Enterprise Fund on its investment in Ecorobotix.

De Gaulle Fleurance Genève

De Gaulle Fleurance Genève provides tax advice to corporate clients, financial institutions and family businesses that are active in the Swiss-French legal market in a number of key sectors, including real estate, entertainment, and private banking. The team is experienced in advising on inbound and outbound cross-border operations. Patrice Lefèvre-Péaron, who heads the team, has extensive expertise in cross-border tax and social security matters.

Praxisleiter:

Patrice Lefèvre-Péaron


Weitere Kernanwälte:

Laure Rinchet; Emma Barillot; Carole Scieller


Kernmandanten

Forbes Family


GIFI


Kuantic


VALEO


RATP Group


L1 Capital (UK) and Europe Offering (France)


Wendel


YORK CAPITAL US Investment Fund


Edmond de Rothschild – Banking and investment


HOIST GROUP


CA Indosuez Wealth


VINCI CONSTRUCTION


ENGIE


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  • Structuring the European assets of the Forbes Group, providing M&A and tax assistance in France and USA.
  • Assisting GIFI throughout the structuring of its first investment and development in Switzerland.
     
  • Advising the French group RATP in connection with its investment & development in the Geneva Area.

BianchiSchwald LLC

Boutique firm BianchiSchwald LLC advises high-profile clients, including funds and venture capital groups, on all matters related to direct and indirect taxes, customs duties and other levies. Joseph Merhai, who covers criminal tax, international tax planning, and corporate tax, heads the team. Gianni Fera advises companies and individuals in national and international tax, and regularly assists clients in negotiations with tax authorities. Thomas Pasquier and Laurent Schenker advise both individuals and corporations in the fields of Swiss and international tax law.

Praxisleiter:

Joseph Merhai


Weitere Kernanwälte:

Gianni Fera; Thomas Pasquier; Laurent Schenker


Kernmandanten

Medicxi Ventures


Highland Europe


Index Ventures


Casino Group – International Retail and Trade Services (IRTS) Sàrl


Top Fund


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Eversheds Sutherland AG

Eversheds Sutherland AG advises prominent Swiss and international businesses, as well as wealthy families and family offices, on an array of domestic and cross-border tax matters. Practice head Andrea Bätscher has particular strength in the life sciences, industrial, and consumer goods sectors, with experience in tax compliance and audit matters. René Schreiber has expertise in questions relating to double taxation and international tax law. Marcel Fuchs supports both private and corporate clients on issues relating to criminal tax matters.

Praxisleiter:

Andrea Bätscher


Weitere Kernanwälte:

René Schreiber; Marcel Fuchs


FBT Attorneys-at-Law

FBT Attorneys-at-Law advises on the establishment and restructuring of companies, and related tax planning and tax optimisation matters. Team co-head Michel Abt advises banks, private banks, and private clients on all kinds of tax-related issues, including cross-border matters. Jean-Luc Bochatay, who also co-heads the team, specialises in all aspects of tax proceedings, whether it be assisting and representing banks and their clients before the tax authorities, in international administrative assistance in tax matters or criminal tax procedures.

Praxisleiter:

Michel Abt; Jean-Luc Bochatay


Referenzen

‘In terms of knowledge and efficacy, they are the best law firm.’

‘Michel Abt has a great know-how and is very appreciated by the clients’.

‘They have seriousness, competence, responsiveness.’

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  • Advised a private client on a mixed ownership from a civil, property and tax perspective.
  • Advised heirs on a multi-jurisdictional succession involving assets held in a trust.
  • Advised a private client on the transmission of assets to the heirs domiciled in several European countries.

Gillioz Dorsaz & Associés

Gillioz Dorsaz & Associés is a boutique tax firm with a client base which includes both high net worth individuals and prominent businesses. Areas of strength for the team include tax audits, tax litigation, VAT, and taxation of benefits. Practice head Nicole Fragnière Meyer often represents enterprises and their shareholders in tax-related disputes, and has a special focus on VAT. The team is supported by Alexandre Steiner who assists clients in the context of mergers, acquisitions, and restructurings from a tax perspective.

Praxisleiter:

Nicole Fragnière Meyer


Weitere Kernanwälte:

Alexandre Steiner


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Wenger Plattner

Areas of tax law covered by Wenger Plattner‘s expanding team include M&A tax, corporate tax, international tax, lump sum taxation, and VAT, with the group experienced in acting on behalf of both individuals and businesses. Team lead Markus Mühlemann covers a broad range of matters, including those involving complex and international elements. The team is supported by Oliver Künzler, who has expertise in financing tax, and Christian Martin Gutekunst, who advises clients on national and international tax including VAT.

Praxisleiter:

Markus Mühlemann


Referenzen

‘Wenger Plattner’s tax practice distinguishes itself through a harmonious fusion of both generalised and specialist tax expertise within a single team, a quality that is indeed rare in the industry.’

‘Potential clients would be pleased to know that the team offers a tailored service, meticulously customising tax strategies from inception to fruition. The advisers are not just knowledgeable; they are plugged into a network across different locales, thus promising solutions that are optimal at both local and global levels.’

‘The practice has pioneered a commercial, solution-oriented approach, emphasising a seamless collaboration across different disciplines within Wenger Plattner.’

Kernmandanten

SIGNA Retail Group


VirtusLab Group


Globus AG


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  • Advised VirtusLab Group and various subsidiaries (Polish, German) especially with regard to tax and transfer pricing law.