Bär & Karrer Ltd.‘s ‘professional, well-balanced, knowledgeable and productive team‘ provides 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.
Tax in Switzerland
Bär & Karrer Ltd.
Responsables de la pratique:
Susanne Schreiber; Daniel Bader
Autres avocats clés:
Christoph Suter, Ruth Bloch-Riemer; Daniel Lehmann; Raoul Stocker; Cyrill Diefenbacher; Paolo Bottini; Matthias Bizzarro
Les références
‘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.’
Principaux clients
UBS Group AG
Equistone
Confinale
MET Holding AG
Principaux dossiers
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.
Responsables de la pratique:
Reto Heuberger
Autres avocats clés:
Dieter Grünblatt; Stefan Oesterhelt; Claudia Suter; Laetitia Fracheboud
Les références
‘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.’
Principaux clients
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
Principaux dossiers
- 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.
Responsables de la pratique:
Jean-Blaise Eckert; Pascal Hinny
Autres avocats clés:
Daniel Schafer; Frédéric Neukomm; Floran Ponce; Rébecca Dorasamy; Heini Rüdisühli; Lukas Aebi; Franziska Stadtherr; Stephan Brandner; Alexander Greter; Maximilien de Ridder
Les références
‘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.’
Principaux clients
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
Principaux dossiers
- 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.
Responsables de la pratique:
Thomas Graf
Autres avocats clés:
Markus Kronauer; Christina Rinne; Daniela Schmucki; Sven Kälin; Derya Özdogan; Morgan Boëffard
Les références
‘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.’
Principaux clients
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
Principaux dossiers
- 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.
Responsables de la pratique:
Autres avocats clés:
Alexandre Faltin; Pierre-Marie Glauser; Jérôme Meyer; Dominique Morand; Xavier Oberson; Marc-Etienne Pache; Geneviève Page; Anne Tissot Benedetto; Frédéric Vuilleumier
Principaux dossiers
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.
Autres avocats clés:
Natalie Dini; Stephanie Eichenberger; Patrik Schwarb; Dieter Weber; Peter Vogt; Alberto Lissi; Stephan Pfenninger; René Matteotti; Hendrik Blankenstein; Laurent Lattmann
Les références
‘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.’
Principaux dossiers
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.
Responsables de la pratique:
Maurus Winzap
Autres avocats clés:
Thomas Meister; Martin Busenhart; Fouad G. Sayegh; Samuel Dürr; Robert Desax; Fabienne Limacher; Jan Ole Luuk; Marius Breier
Les références
‘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.’
Principaux clients
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.
Principaux dossiers
- 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.
Responsables de la pratique:
Kilian Perroulaz
Autres avocats clés:
Hans Koch; Susanne Liebel-Kotz; Mario Kumschick; Andrea Bolliger; Balthasar Denger
Principaux clients
PSP Swiss Property AG
Verve Capital Partners
Migros-Genossenschafts-Bund
Mövenpick Group
Helveteq AG
evotreex AG
Principaux dossiers
- 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.
Responsables de la pratique:
Beat Baumgartner; Fabian Sutter
Autres avocats clés:
Selina Many; Pascal Hammerer; Pascal Haessig
Les références
‘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.’
Principaux clients
Majority shareholders of Spice Private Equity Ltd
Egeria Group
Redslim group
Principaux dossiers
- 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.
Responsables de la pratique:
Nils Harbeke
Autres avocats clés:
Jonas Sigrist; Silvia Zimmermann
Les références
‘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.’
Principaux clients
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
Principaux dossiers
- 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.
Principaux clients
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
Principaux dossiers
- 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.
Responsables de la pratique:
Christoph Niederer; Tobias F. Rohner; Nadia Tarolli Schmidt
Autres avocats clés:
Adrian Briner; Beatrice Leistner; Patrik Fisch; Nora Heuberger
Les références
‘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.’
Principaux clients
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
Principaux dossiers
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.
Responsables de la pratique:
Fabian Duss; Pascal Taddei; Andreas Helbing; Jürg Altorfer; Urs Zeltner
Autres avocats clés:
Mathias Häni; Britta Rehfisch; Fabian Streule; Marc Dietschi; Patrick Balz; Michael Felber
Les références
‘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.’
Principaux clients
Wagner International AG
Swiss Re
Principaux dossiers
- 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.
Responsables de la pratique:
Michael Barrot
Autres avocats clés:
Cédric-Olivier Jenoure; Sascha Wohlgemuth; Roland Böhi; Kerem Altay
Les références
‘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.’
Principaux clients
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
Principaux dossiers
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.
Responsables de la pratique:
Mark Cagienard; Andrio Orler
Autres avocats clés:
David Hürlimann; Sarah Busca Bonvin
Les références
‘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.’
Principaux clients
Bruker
Saint-Gobain
ISS
Principaux dossiers
- 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. ’
Responsables de la pratique:
Serge Migy
Autres avocats clés:
Giovanni Stucchi; Constante Ghielmetti; Elga Reana Tozzi; Michèle Remund; Regina Schlup Guignard; Aurélien Barakat; Didier Nsanzineza;
Les références
‘Regina Schlup Guignard is a very well versed tax lawyer who provides pragmatic and precise advice. ’
Principaux clients
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
Principaux dossiers
- 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.
Responsables de la pratique:
Hubertus Ludwig
Autres avocats clés:
Thomas Ziegler; Beatrice Van der Haegen; Daniel Dillier; Karolina Dobry Oesch
Les références
‘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.’
Principaux clients
Bethesda Hospital and Age Care Group
University Hospital, Basel
Principaux dossiers
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.
Responsables de la pratique:
Thomas Nabholz; Arnaud Martin
Autres avocats clés:
Dimitri Rotter; Markus Frank Huber; Thaís Obrist-Bdine
Les références
‘Thomas Nabholz is highly competent on cross-border complex issues, commercial, and expedient.’
Principaux clients
Swiss Re
Acasus Group
Norwegian UHNWI families
Utopia Music AG
C Group
Principaux dossiers
- 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.
Responsables de la pratique:
Peter Brülisauer; Samuel Bussmann; Walter Frei; Andreas Müller; Thomas Linder, Christoph Rechsteiner; Marcel Jung
Autres avocats clés:
Christina Stocker; Eric Sutter; Hagen Luckhaupt
Principaux dossiers
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.
Responsables de la pratique:
Peter Riedweg; Céline Martin; Laurent Riedweg
Autres avocats clés:
Olivia Ruth; Laura Bartesaghi
Les références
‘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.’
Principaux clients
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.
Principaux dossiers
- 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.
Les références
‘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.’
Principaux clients
Shareholders of Pacojet Group
Numarics
Cibus Enterprise Fund
Tofwerk
Shareholders of Cotta Collection
LatticeFlow
Shareholders of MENU Technologies
CTsystems
Inyova
Serpentine Ventures
Principaux dossiers
- 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.
Responsables de la pratique:
Patrice Lefèvre-Péaron
Autres avocats clés:
Laure Rinchet; Emma Barillot; Carole Scieller
Principaux clients
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
Principaux dossiers
- 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.
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.
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.
Responsables de la pratique:
Michel Abt; Jean-Luc Bochatay
Les références
‘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.’
Principaux dossiers
- 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.
Responsables de la pratique:
Nicole Fragnière Meyer
Autres avocats clés:
Alexandre Steiner
Principaux dossiers
Valfor Attorneys-at-law
Boutique firm Valfor Attorneys-at-law acts for high-profile clients, including funds and venture capital groups, on all matters related to direct and indirect taxes, customs duties and other levies. Former practice head Joseph Merhai left the firm in July 2024 together with Thomas Pasquier and Laurent Schenker. Gianni Fera additionally departed in July 2024.
Principaux clients
Medicxi Ventures
Highland Europe
Index Ventures
Casino Group – International Retail and Trade Services (IRTS) Sàrl
Top Fund
Principaux dossiers
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.
Les références
‘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.’
Principaux clients
SIGNA Retail Group
VirtusLab Group
Globus AG
Principaux dossiers
- Advised VirtusLab Group and various subsidiaries (Polish, German) especially with regard to tax and transfer pricing law.